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I-3 - Taxation Act
Section 1015.3
Disposition versions
1015.3. Every person to whom another person pays, in a taxation year, remuneration, within the meaning of the regulations made under section 1015, shall furnish the other person with a return in the form and within the time prescribed in section 1015.4.
Where a person fails to furnish the return referred to in the first paragraph, the deduction or withholding must be made in respect of the person as though the person were entitled to deduct, in computing the person’s tax payable for the year, only the amount obtained by multiplying,
(a) where the deduction or withholding is made in respect of remuneration paid in the year 2023, but before 1 July, $17,183 by 15%; or
(b) where the deduction or withholding is made in respect of remuneration paid in the year 2023, but after 30 June, or in a year subsequent to the year 2023, $17,183 by the percentage determined under section 750.1 for the year.
Where the amount of $17,183 to which subparagraph b of the second paragraph refers is to be used for a taxation year subsequent to the year 2023, it is to be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula
(A/B) - 1.
In the formula provided for in the third paragraph,
(a) A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and
(b) B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.
If the factor determined by the formula in the third paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.
Where the amount that results from the adjustment provided for in the third paragraph is not a multiple of $1, it must be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.
Where this section applies in respect of remuneration paid in the taxation year 2023, it is to be read without reference to its third, fourth, fifth and sixth paragraphs.
1015.3. Every person to whom another person pays, in a taxation year, remuneration, within the meaning of the regulations made under section 1015, shall furnish the other person with a return in the form and within the time prescribed in section 1015.4.
Where a person fails to furnish the return referred to in the first paragraph, the deduction or withholding must be made in respect of the person as though the person were entitled to deduct, in computing the person’s tax payable for the year, only the amount obtained by multiplying,
(a) where the deduction or withholding is made in respect of remuneration paid in the year 2017, $11,635 by 20%; or
(b) where the deduction or withholding is made in respect of remuneration paid in a year subsequent to the year 2017, $14,890 by the percentage determined under section 750.1 for the year.
The amount of $14,890 to which subparagraph b of the second paragraph refers and that is to be used for a taxation year subsequent to the year 2017, is to be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula
(A/B) - 1.
In the formula provided for in the third paragraph,
(a) A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and
(b) B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.
If the factor determined by the formula in the third paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.
Where the amount that results from the adjustment provided for in the third paragraph is not a multiple of $1, it must be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.
Where the amount of $14,890, to which subparagraph b of the second paragraph refers, is to be used for the taxation year 2018, the amount is deemed, for the purposes of the third paragraph, to be the amount used for the taxation year 2017.
1015.3. Every person to whom another person pays, in a taxation year, remuneration, within the meaning of the regulations made under section 1015, shall furnish the other person with a return in the form and within the time prescribed in section 1015.4.
Where a person fails to furnish the return referred to in the first paragraph, the deduction or withholding must be made in respect of the person as though the person were entitled to deduct, in computing the person’s tax payable for the year, only the amount obtained by multiplying,
(a) where the deduction or withholding is made in respect of remuneration paid in the year 2017, $11,635 by 20%; or
(b) where the deduction or withholding is made in respect of remuneration paid in a year subsequent to the year 2017, $14,890 by the percentage determined under section 750.1 for the year.
The amount of $14,890 to which subparagraph b of the second paragraph refers and that is to be used for a taxation year subsequent to the year 2017, is to be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula
(A/B) - 1.
In the formula provided for in the third paragraph,
(a) A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and
(b) B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.
If the factor determined by the formula in the third paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.
Where the amount that results from the adjustment provided for in the third paragraph is not a multiple of $1, it must be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.
Where the amount of $14,890, to which subparagraph b of the second paragraph refers, is to be used for the taxation year 2018, the amount is deemed, for the purposes of the third paragraph, to be the amount used for the taxation year 2017.
1015.3. Every person to whom another person pays, in a taxation year, remuneration, within the meaning of the regulations made under section 1015, shall furnish the other person with a return in the form and within the time prescribed in section 1015.4.
Where a person fails to furnish the return referred to in the first paragraph, the deduction or withholding shall be made in respect of the person as though the person were entitled to deduct, in computing the person’s tax payable for the year, only the amount obtained by multiplying $10,215 by the percentage determined under section 750.1 for the year.
The amount of $10,215 to which the second paragraph refers and that is to be used for a taxation year subsequent to the taxation year 2008, is to be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula
(A/B) - 1.
In the formula provided for in the third paragraph,
(a) A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and
(b) B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.
If the factor determined by the formula in the third paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.
Where the amount that results from the adjustment provided for in the third paragraph is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.
1015.3. Every person to whom another person pays, in a taxation year, remuneration, within the meaning of the regulations made under section 1015, shall furnish the other person with a return in the form and within the time prescribed in section 1015.4.
Where a person fails to furnish the return referred to in the first paragraph, the deduction or withholding shall be made in respect of the person as though the person were entitled to deduct, in computing the person’s tax payable for the year, only the amount obtained by multiplying $10,215 by the percentage determined under section 750.1 for the year.
The amount of $10,215 to which the second paragraph refers and that is to be used for a taxation year subsequent to the taxation year 2008, is to be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula
(A/B) - 1.
In the formula provided for in the third paragraph,
(a) A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and
(b) B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year next before the year preceding that for which the amount is to be adjusted.
If the factor determined by the formula in the third paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.
Where the amount that results from the adjustment provided for in the third paragraph is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.
1015.3. Every person to whom another person pays, in a taxation year, remuneration, within the meaning of the regulations made under section 1015, shall furnish the other person with a return in the form and within the time prescribed in section 1015.4.
Where a person fails to furnish the return referred to in the first paragraph, the deduction or withholding shall be made in respect of the person as though the person were entitled to deduct, in computing the person’s tax payable for the year, only the amount obtained by multiplying $9,200 by the percentage determined under section 750.1 for the year.
The amount of $9,200 to which the second paragraph refers shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula
(A / B) − 1.
In the formula provided for in the third paragraph,
(a) A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and
(b) B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year next before the year preceding that for which the amount is to be adjusted.
Where the amount that results from the adjustment provided for in the third paragraph is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.
The amount of $9,200 to which the second paragraph refers shall, where it is to be used for the taxation year 2005, be deemed, for the purposes of the third paragraph, to be the amount used for the taxation year 2004.
