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

Section 1015r35 Disposition versions

2017-12-20

1015R35. Where the sixth or eighth paragraph of section 1015 of the Act applies in relation to an amount that an employer must pay to the Minister under that section in respect of remuneration that the employer pays during a particular month of a particular calendar year, the employer must, except if the employer notifies the Minister of the employer’s intention not to have the provisions of this section apply, pay that amount on or before

(a)  15 April of the particular calendar year, if the remuneration is paid in January, February or March of the particular calendar year;

(b)  15 July of the particular calendar year, if the remuneration is paid in April, May or June of the particular calendar year;

(c)  15 October of the particular calendar year, if the remuneration is paid in July, August or September of the particular calendar year;

(d)  15 January of the calendar year following the particular calendar year, if the remuneration is paid in October, November or December of the particular calendar year; or

(e)  despite subparagraphs a to d, the 15th day of the month following the month, called “month in which the notice was sent” in this subparagraph and the second paragraph, in the particular calendar year in which the Minister sends to the employer the notice of change in the frequency of payment referred to in subparagraph a of the seventh paragraph of section 1015, if the remuneration is paid in the month in which the notice was sent or in a previous month of the quarter referred to in any of subparagraphs a to d that includes the month in which the notice was sent.

In addition, where subparagraph e of the first paragraph applies, the employer must pay to the Minister any amount required under section 1015 of the Act in respect of remuneration that the employer pays in a month of the particular calendar year that is subsequent to the month in which the notice was sent, on or before the 15th day of the month following the month in which the remuneration was paid.

s. 1015R14.3.2; O.C. 1155-2004, s. 58; O.C. 134-2009, s. 1; O.C. 1182-2017, s. 12.

2012-09-01

1015R35. Where the sixth paragraph of section 1015 of the Act applies in relation to an amount that an employer must pay to the Minister under that section in respect of remuneration that the employer pays during a particular month of a particular calendar year, the employer must, except if the employer notifies the Minister of the employer’s intention not to have the provisions of this section apply, pay that amount on or before

(a)  15 April of the particular calendar year, if the remuneration is paid in January, February or March of the particular calendar year;

(b)  15 July of the particular calendar year, if the remuneration is paid in April, May or June of the particular calendar year;

(c)  15 October of the particular calendar year, if the remuneration is paid in July, August or September of the particular calendar year;

(d)  15 January of the calendar year following the particular calendar year, if the remuneration is paid in October, November or December of the particular calendar year; or

(e)  despite subparagraphs a to d, the 15th day of the month following the month, called “month in which the notice was sent” in this subparagraph and the second paragraph, in the particular calendar year in which the Minister sends to the employer the notice of change in the frequency of payment referred to in subparagraph a of the seventh paragraph of section 1015, if the remuneration is paid in the month in which the notice was sent or in a previous month of the quarter referred to in any of subparagraphs a to d that includes the month in which the notice was sent.

In addition, where subparagraph e of the first paragraph applies, the employer must pay to the Minister any amount required under section 1015 of the Act in respect of remuneration that the employer pays in a month of the particular calendar year that is subsequent to the month in which the notice was sent, on or before the 15th day of the month following the month in which the remuneration was paid.

s. 1015R14.3.2; O.C. 1155-2004, s. 58; O.C. 134-2009, s. 1.