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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1015r34
Disposition versions
1015R34. Where an employer referred to in section 1015R32 or 1015R33 would otherwise be required to pay to the Minister, in accordance with one of those sections, any amount required under section 1015 of the Act for a particular calendar year, the employer may elect to pay that amount
(a) in accordance with section 1015R31, where the average monthly withholding of the employer for the calendar year preceding the particular calendar year is less than $25,000 and informs the Minister of the election; or
(b) where the average monthly withholding of the employer for the calendar year preceding the particular calendar year is $25,000 or more but less than $100,000 and informs the Minister of the election
i. in respect of a remuneration that the employer pays, during a month in the particular calendar year, before the 16th day of that month, not later than the 25th day of that month, or
ii. in respect of a remuneration that the employer pays, during a particular month in the particular calendar year, after the 15th day of that month, not later than the 10th day of the month following the particular month.
1015R34. Where an employer referred to in section 1015R32 or 1015R33 would otherwise be required to pay to the Minister, in accordance with one of those sections, any amount required under section 1015 of the Act for a particular calendar year, the employer may elect to pay that amount
(a) in accordance with section 1015R31, where the average monthly withholding of the employer for the calendar year preceding the particular calendar year is less than $15,000 and informs the Minister of the election; or
(b) where the average monthly withholding of the employer for the calendar year preceding the particular calendar year is $15,000 or more but less than $50,000 and informs the Minister of the election
i. in respect of a remuneration that the employer pays, during a month in the particular calendar year, before the 16th day of that month, not later than the 25th day of that month, or
ii. in respect of a remuneration that the employer pays, during a particular month in the particular calendar year, after the 15th day of that month, not later than the 10th day of the month following the particular month.
