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Income Earned in Quebec Income Tax Remission Order, 1982 (SOR/83-96)

Regulations are current to 2022-11-16

Remission of Interest

 Where, in respect of any individual,

  • (a) a remission of any amount of the tax that would have been paid or payable by him if this Order had not been applicable is granted to him for a taxation year pursuant to section 3, 5 or 6, and

  • (b) interest has been paid or become payable under the Act in respect of the tax referred to in paragraph (a),

remission is hereby granted of the interest referred to in paragraph (b) in an amount not exceeding the amount by which

  • (c) the interest referred to in paragraph (b)

exceeds

  • (d) the interest that would have been paid or become payable if the amount of tax so remitted had not been taken into account in computing the interest.

Deductions and Remittances

 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 of Canada pursuant to Part I of the Regulations shall, in the case of

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

  • (b) an individual referred to in paragraphs 5(2)(b), (c), (d) and (e) of this Order 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) of this Order, 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.

 Sections 3 to 8 are applicable to the 1979 to 1982 taxation years and section 9 is applicable to the 1983 and subsequent taxation years.

 
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