Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2014-09-01 and last amended on 2014-06-19. Previous Versions

Variations in Deductions

  •  (1) Where an employer makes a payment of remuneration to an employee in his taxation year

    • (a) for a period for which no provision is made in Schedule I, or

    • (b) for a pay period referred to in Schedule I in an amount that is greater than any amount provided for therein,

    • (c) and (d) [Repealed, SOR/2001-221, s. 5]

    the amount to be deducted or withheld by the employer from any such payment is that proportion of the payment that the tax that may reasonably be expected to be payable under the Act by the employee with respect to the aggregate of all remuneration that may reasonably be expected to be paid by the employer to the employee in respect of that taxation year is of such aggregate.

  • (2) and (3) [Repealed, SOR/84-913, s. 3]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/80-941, s. 4;
  • SOR/81-471, s. 5;
  • SOR/83-349, s. 4;
  • SOR/83-692, s. 7;
  • SOR/84-913, s. 3;
  • SOR/85-453, s. 3;
  • SOR/89-508, s. 5;
  • SOR/2001-221, s. 5.

Employee’s Returns

  •  (1) The return required to be filed by an employee under subsection 227(2) of the Act shall be filed by the employee with the employer when the employee commences employment with that employer and a new return shall be filed thereunder within 7 days after the date on which a change occurs that may reasonably be expected to result in a change in the employee’s personal credits for the year.

  • (2) Notwithstanding subsection (1), where, in a year, an employee receives payments in respect of commissions or in respect of commissions and salary or wages, and the employee elects to file a prescribed form for the year in addition to the return referred to in that subsection, that form shall be filed with the employee’s continuing employer on or before January 31 of that year and, where applicable, within one month after the employee commences employment with a new employer or within one month after the date on which a change occurs that may reasonably be expected to result in a substantial change in the employee’s estimated total remuneration for the year or estimated deductions for the year.

  • (3) Where, in a taxation year, an employee has elected to file the prescribed form referred to in subsection (2) and has filed such form with his employer, the employee may at any time thereafter in the year revoke that election and such revocation is effective from the date that he notifies his employer in writing of his intention.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/80-941, s. 5;
  • SOR/81-471, s. 6;
  • SOR/89-508, s. 6;
  • SOR/2001-221, s. 6.

Remittances to Receiver General

  •  (1) Subject to subsections (1.1), (1.11) and (1.12), amounts deducted or withheld in a month under subsection 153(l) of the Act shall be remitted to the Receiver General on or before the 15th day of the following month.

  • (1.1) Subject to subsection (1.11), where the average monthly withholding amount of an employer for the second calendar year preceding a particular calendar year is

    • (a) equal to or greater than $25,000 and less than $100,000, all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General

      • (i) in respect of payments made before the 16th day of the month, on or before the 25th day of the month, and

      • (ii) in respect of payments made after the 15th day of the month, on or before the 10th day of the following month; or

    • (b) equal to or greater than $100,000, all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of the following periods in which the payments were made,

      • (i) the period beginning on the first day and ending on the 7th day of the month,

      • (ii) the period beginning on the 8th day and ending on the 14th day of the month,

      • (iii) the period beginning on the 15th day and ending on the 21st day of the month, and

      • (iv) the period beginning on the 22nd day and ending on the last day of the month.

  • (1.11) Where an employer referred to in paragraph (1.1)(a) or (b) would otherwise be required to remit in accordance with that paragraph the amounts withheld or deducted under subsection 153(1) of the Act in respect of a particular calendar year, the employer may elect to remit those amounts

    • (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $25,000 and the employer has advised the Minister that the employer has so elected; or

    • (b) if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,

      • (i) in respect of payments made before the 16th day of a month in the particular calendar year, on or before the 25th day of the month, and

      • (ii) in respect of payments made after the 15th day of a month in particular calendar year, on or before the 10th day of the following month.

  • (1.12) If at any time

    • (a) the average monthly withholding amount in respect of an employer for either the first or the second calendar year before the particular calendar year that includes that time is less than $3,000,

    • (b) throughout the 12-month period before that time, the employer has remitted, on or before the day on or before which the amounts were required to be remitted, all amounts each of which was required to be remitted under subsection 153(1) of the Act, under subsection 21(1) of the Canada Pension Plan, under subsection 82(1) of the Employment Insurance Act or under Part IX of the Excise Tax Act, and

    • (c) throughout the 12-month period before that time, the employer has filed all returns each of which was required to be filed under this Act or Part IX of the Excise Tax Act on or before the day on or before which those returns were required to be filed under those Acts,

    all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made by the employer in a month that ends after that time and that is in the particular calendar year may be remitted to the Receiver General

    • (d) in respect of such payments made in January, February and March of the particular calendar year, on or before the 15th day of April of the particular year,

    • (e) in respect of such payments made in April, May and June of the particular calendar year, on or before the 15th day of July of the particular year,

    • (f) in respect of such payments made in July, August and September of the particular calendar year, on or before the 15th day of October of the particular year, and

    • (g) in respect of such payments made in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular year.

  • (1.2) For the purposes of this section, average monthly withholding amount, in respect of an employer for a particular calendar year, is the quotient obtained when

    • (a) the aggregate of all amounts each of which is an amount required to be remitted with respect to the particular year under

      • (i) subsection 153(1) of the Act and a similar provision of a law of a province which imposes a tax upon the income of individuals, where the province has entered into an agreement with the Minister of Finance for the collection of taxes payable to the province, in respect of payments described in the definition “remuneration” in subsection 100(1),

      • (ii) subsection 21(1) of the Canada Pension Plan, or

      • (iii) subsection 82(1) of the Employment Insurance Act,

      by the employer or, where the employer is a corporation, by each corporation associated with the corporation in a taxation year of the employer ending in the second calendar year following the particular year

    is divided by

    • (b) the number of months in the particular year, not exceeding twelve, for which such amounts were required to be remitted by the employer and, where the employer is a corporation, by each corporation associated with it in a taxation year of the employer ending in the second calendar year following the particular year.

  • (1.3) For the purposes of subsection (1.2), where a particular employer that is a corporation has acquired in a taxation year of the corporation ending in a particular calendar year all or substantially all of the property of another employer used by the other employer in a business

    • (a) in a transaction in respect of which an election was made under subsection 85(1) or (2) of the Act,

    • (b) by virtue of an amalgamation within the meaning assigned to that term by section 87 of the Act, or

    • (c) as the result of a winding-up in respect of which subsection 88(1) of the Act is applicable,

    the other employer shall be deemed to be a corporation associated with the particular employer in the taxation year and each taxation year ending at any time in the next two following calendar years.

  • (2) Where an employer has ceased to carry on business, any amount deducted or withheld under subsection 153(1) of the Act that has not been remitted to the Receiver General shall be paid within 7 days of the day when the employer ceased to carry on business.

  • (3) Remittances made to the Receiver General under subsection 153(1) of the Act shall be accompanied by a return in prescribed form.

  • (4) Amounts deducted or withheld under subsection 153(4) of the Act shall be remitted to the Receiver General within 60 days after the end of the taxation year subsequent to the 12-month period referred to in that subsection.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. SOR/87-718, s. 1;
  • SOR/88-165, s. 31(F);
  • SOR/89-579, s. 1;
  • SOR/91-536, s. 3;
  • SOR/93-93, s. 1;
  • SOR/94-686, s. 79(F);
  • SOR/97-472, s. 3;
  • SOR/99-17, s. 4;
  • 2007, c. 35, s. 71;
  • 2014, c. 20, s. 33.