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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1015r11
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1015R11. Despite section 1015R10, an employer may not make any deduction in respect of a payment of commissions made to an employee in a year if those commissions have been earned during the preceding taxation year and the employer has mentioned them in an information return respecting the employee’s remuneration for that preceding taxation year.
s. 1015R3.1; O.C. 871-81, s. 3; R.R.Q., 1981, c. I-3, r. 1, s. 1015R3.1; O.C. 134-2009, s. 1.
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