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

Section 1015r23.1
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1015R23.1. Every person making a payment described in paragraph h.2 of the definition of "remuneration" in section 1015R1 to a person resident in Québec must deduct 19% from the amount.
O.C. 321-2017, s. 49; S.Q. 2023, c. 19, s. 183.
1015R23.1. Every person making a payment described in paragraph h.2 of the definition of "remuneration" in section 1015R1 to a person resident in Québec must deduct 20% from the amount.
O.C. 321-2017, s. 49.
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