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

Section 1015r22
Disposition versions

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1015R22. Every person making a payment described in paragraph r of the definition of “remuneration” in section 1015R1 must deduct, in addition to any other amount required to be deducted under section 1015 of the Act on account of the tax payable under Part III.15 of the Act, an amount equal to 8% of the payment.
s. 1015R11.1; O.C. 1451-2000, s. 42; O.C. 134-2009, s. 1.
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