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

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1015R40. An employer who fails to pay, on the dates set in any of sections 1015R31 to 1015R35, an amount that was required to be paid to the Minister under section 1015 of the Act must file the prescribed form not later than the 20th day of the month following the month during which the employer should have paid that amount to the Minister.
s. 1015R16.1; O.C. 473-95, s. 36; O.C. 1155-2004, s. 59; O.C. 134-2009, s. 1.