I-3 - Taxation Act

Section 1019.5 Disposition versions

2006-03-01

1019.5. For the purposes of section 1019.4, where a tip in respect of a sale is not received in the pay period during which the sale is made or in the pay periods referred to in paragraphs a and b, the tip is deemed to be received in one of the pay periods referred to in those paragraphs and not to be received at the time it is actually received:

(a)  subject to paragraph b, the tip is deemed to be received in the pay period during which the obligations relating to that sale are fully fulfilled; and

(b)  in the case where the funds representing the proceeds of a sale in a regulated establishment, in respect of which a tip was paid, are not received by the operator of the regulated establishment before the end of the pay period referred to in paragraph a, in respect of that sale, and where remittance of the tip attributable to that sale to the employee in respect of whom the sale is attributable is deferred to a time after that pay period, the tip is deemed to be received in the pay period during which the funds are received by the operator of the regulated establishment.

1997, c. 85, s. 242.