A-3.001, r. 7 - Regulation respecting financing

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18. An employer who omits to pay an amount owed to the Minister of Revenue pursuant to section 14 or 16 on the date specified in section 15 or 16 must submit the prescribed form to the Minister not later than the twentieth day of the month following the month during which the amount should have been paid to the Minister.
Decision 2010-11-18, s. 18.