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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1015r32
Disposition versions
1015R32. 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 $25,000 or more but less than $100,000, the employer must pay to the Minister any amount required under section 1015 of the Act
(a) in respect of a remuneration that the employer pays, during a month in the particular calendar year, before the 16th day of that month, not later than the 25th day of that month; or
(b) in respect of a remuneration that the employer pays, during a particular month in the particular calendar year, after the 15th day of that month, not later than the 10th day of the month following the particular month.
1015R32. 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 $15,000 or more but less than $50,000, the employer must pay to the Minister any amount required under section 1015 of the Act
(a) in respect of a remuneration that the employer pays, during a month in the particular calendar year, before the 16th day of that month, not later than the 25th day of that month; or
(b) in respect of a remuneration that the employer pays, during a particular month in the particular calendar year, after the 15th day of that month, not later than the 10th day of the month following the particular month.
