Income Earned in Quebec Income Tax Remission Order, 1988 (SI/89-157)

Deductions and Remittances

7 Notwithstanding paragraph 102(1)(a), subsection 102(2), paragraph 103(1)(m) and subparagraphs 103(4)(a)(xiii), (b)(xiii) and (c)(xiii) of the Regulations, the amount to be deducted or withheld by an employer and remitted to the Receiver General pursuant to Part I of the Regulations shall, in the case of

• (a) an individual referred to in section 4 in respect of the remuneration referred to in paragraph 4(e), and

• (b) an individual referred to in paragraph 5(2)(b), (c), (d) or (e) in respect of remuneration received from the Province of Quebec or from any corporation, commission, association or institution referred to in paragraph 5(2)(c), other than an institution of the Government of Canada, or from a wholly-owned corporation subsidiary to such corporation, commission or association,

be determined as if the employee reported for work at an establishment of the employer in Quebec.

7.1 Every individual to whom an amount was remitted under section 5 for a taxation year shall reimburse that amount, plus interest thereon to the day of payment, to Her Majesty in right of Canada to the extent of the amount of tax payable under the Taxation Act, R.S.Q., c. I-3, for that year that the individual, as a result of an objection served on the Minister of Revenue of the Province of Quebec, a claim filed in any court or a complaint made to any tribunal, was declared not to be liable to pay on the ground that the individual was not subject to the tax levied under that Act because of the individual’s place of residence.

Application

• 8 (1) Sections 3 to 6 apply to the 1983 to 1996 taxation years.

• (2) Section 7 is applicable in respect of the 1989 and subsequent taxation years.