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

Section 1015r37.1 Disposition versions

2017-12-20

1015R37.1. For the purposes of subparagraph i of subparagraph b of the ninth paragraph of section 1015 of the Act, the monthly withholding amount, in respect of an employer for a month, is the aggregate of all amounts required to be paid to the Minister with respect to the month by the employer or, if the employer is a corporation, by each corporation associated with the employer, under section 1015 of the Act, section 62 of the Act respecting parental insurance (chapter A-29.011), sections 34 and 37.21 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) and section 63 of the Act respecting the Québec Pension Plan (chapter R-9), in respect of remuneration paid by the employer and where applicable, by each corporation, during the month.

O.C. 1182-2017, s. 13.