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

Section 1015r27 Disposition versions

2012-09-01

1015R27. An employee who is remunerated, in whole or in part, on a commission basis at the beginning of one year or commences to be so in a year may elect to file with the employer, not later than 31 January of the year or, as the case may be, not later than the 30th day following the day where the employee commences to be so remunerated or following the day when an event occurs that may affect the proportion referred to in paragraph a or b as the case may be, of the second paragraph of section 1015R4, a return in prescribed form stating that proportion.

This election may be revoked by means of a written notice to that effect filed by the employee with the employer and the revocation is effective from the date mentioned in that notice.

s. 1015R13.1; O.C. 871-81, s. 4; R.R.Q., 1981, c. I-3, r. 1, s. 1015R13.1; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 1155-2004, s. 54; O.C. 134-2009, s. 1.