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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1015r33
Disposition versions
1015R33. Subject to sections 1015R34 and 1015R35, where the average monthly withholding of an employer for the second calendar year preceding a particular calendar year is $100,000 or more, the employer must pay to the Minister any amount required under section 1015 of the Act, in respect of a remuneration that the employer pays during one of the following periods, not later than the 3rd day, excluding any holiday, following the end of that period:
(a) the period commencing on the first day of a month in the particular calendar year and ending on the 7th day of that month;
(b) the period commencing on the 8th day of a month in the particular calendar year and ending on the 14th day of that month;
(c) the period commencing on the 15th day of a month in the particular calendar year and ending on the 21st day of that month; or
(d) the period commencing on the twenty-second day of a month in the particular calendar year and ending on the last day of that month.
For the purposes of this section, Saturday is deemed to be a statutory holiday.
1015R33. Subject to sections 1015R34 and 1015R35, where the average monthly withholding of an employer for the second calendar year preceding a particular calendar year is $50,000 or more, the employer must pay to the Minister any amount required under section 1015 of the Act, in respect of a remuneration that the employer pays during one of the following periods, not later than the 3rd day, excluding any holiday, following the end of that period:
(a) the period commencing on the first day of a month in the particular calendar year and ending on the 7th day of that month;
(b) the period commencing on the 8th day of a month in the particular calendar year and ending on the 14th day of that month;
(c) the period commencing on the 15th day of a month in the particular calendar year and ending on the 21st day of that month; or
(d) the period commencing on the twenty-second day of a month in the particular calendar year and ending on the last day of that month.
For the purposes of this section, Saturday is deemed to be a statutory holiday.
