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

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1015R34.1. Every person who deducts an amount pursuant to section 1015R18 in respect of a payment, made in a month, for services provided in Québec is required to pay that amount to the Minister on or before the 15th day of the following month, subject to the fourth, sixth and eighth paragraphs of section 1015 of the Act.
O.C. 1176-2010, s. 44; O.C. 1182-2017, s. 11.
1015R34.1. Every person who deducts an amount pursuant to section 1015R18 in respect of a payment, made in a month, for services provided in Québec is required to pay that amount to the Minister on or before the 15th day of the following month, subject to the fourth and sixth paragraphs of section 1015 of the Act.
O.C. 1176-2010, s. 44.