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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1015r24
Disposition versions
1015R24. No amount is to deducted under sections 1015R10, 1015R15 to 1015R17 and 1015R19 by the employer from the remuneration of an employee for a taxation year from the employee’s office or employment with the employer if the employee has filed with the employer the return referred to in section 1015.3 of the Act, for the year, stating that the employee’s income from all sources for the year will be less than the aggregate of
(a) the product obtained by multiplying the aggregate of the employee’s personal tax credits and the amount of the employee’s tax credit for career extension in respect of the year, as shown in the return, by the quotient obtained by dividing the percentage provided for in section 750.1 of the Act for the year by the rate provided for in paragraph a of section 750 of the Act; and
(b) the amount of the reduction for the taxation year determined in respect of the employee under the second paragraph of section 1015R9, as shown in the return.
The same applies where an employee neither performs the duties of an office or employment in Canada nor resides in Canada at the time of payment of the employee’s remuneration, except in respect of remuneration described in subparagraph i of paragraph b of section 1092 of the Act that is paid to a person not resident in Canada who has, in the year or in any previous year, ceased to be resident in Québec, or in respect of remuneration reasonably attributable to the duties of any office or employment performed or to be performed in Québec by a person not resident in Canada.
1015R24. No amount is to deducted under sections 1015R10, 1015R15 to 1015R17 and 1015R19 by the employer from the remuneration of an employee for a taxation year from the employee’s office or employment with the employer if the employee has filed with the employer the return referred to in section 1015.3 of the Act, for the year, stating that the employee’s income from all sources for the year will be less than the aggregate of
(a) the product obtained by multiplying the aggregate of the employee’s personal tax credits and the amount of the employee’s tax credit for experienced workers in respect of the year, as shown in the return, by the quotient obtained by dividing the percentage referred to in section 750.1 of the Act for the year by the rate provided for in paragraph a of section 750 of the Act; and
(b) the amount of the reduction for the taxation year determined in respect of the employee under the second paragraph of section 1015R9, as shown in the return.
The same applies where an employee neither performs the duties of an office or employment in Canada nor resides in Canada at the time of payment of the employee’s remuneration, except in respect of remuneration described in subparagraph i of paragraph b of section 1092 of the Act that is paid to a person not resident in Canada who has, in the year or in any previous year, ceased to be resident in Québec, or in respect of remuneration reasonably attributable to the duties of any office or employment performed or to be performed in Québec by a person not resident in Canada.
1015R24. No amount is to deducted under sections 1015R10, 1015R15 to 1015R17 and 1015R19 by the employer from the remuneration of an employee for a taxation year from the employee’s office or employment with the employer if the employee has filed with the employer the return referred to in section 1015.3 of the Act, for the year, stating that the employee’s income from all sources for the year will be less than the aggregate of
(a) the product obtained by multiplying the aggregate of the employee’s personal tax credits in respect of the year, as shown in the return, by the quotient obtained by dividing the percentage referred to in section 750.1 of the Act for the year by the rate provided for in paragraph a of section 750 of the Act; and
(b) the amount of the reduction for the taxation year determined in respect of the employee under the second paragraph of section 1015R9, as shown in the return.
The same applies where an employee neither performs the duties of an office or employment in Canada nor resides in Canada at the time of payment of the employee’s remuneration, except in respect of remuneration described in subparagraph i of paragraph b of section 1092 of the Act that is paid to a person not resident in Canada who has, in the year or in any previous year, ceased to be resident in Québec, or in respect of remuneration reasonably attributable to the duties of any office or employment performed or to be performed in Québec by a person not resident in Canada.
