Marginal note:Payment of contribution
33 (1) Where
(a) the amount of the contribution required to be made by a person for a year in respect of his self-employed earnings is forty dollars or less, or
(b) a person who is required by this Act to make a contribution for a year in respect of his self-employed earnings is not required by section 155 or 156 of the Income Tax Act to pay instalments for that year in respect of his income tax,
the person shall, on or before the person’s balance-due day for the year, pay to the Receiver General the whole amount of the contribution.
Marginal note:Farmers and fishermen
(2) Every person to whom section 155 of the Income Tax Act applies, other than a person to whom subsection (1) applies, shall pay to the Receiver General on or before December 31 in each year, two thirds of
(a) the contribution required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, or
(b) the contribution required in respect of the person’s self-employed earnings for the preceding year,
and, on or before the person’s balance-due day for the year, the remainder of the contribution as estimated under section 31, except that paragraphs (a) and (b) shall not require the payment of any amount in respect of the person that would otherwise become due after the death of the person.
Marginal note:Other persons
(3) Every person, other than a person to whom subsection (1) or (2) applies, shall pay to the Receiver General in respect of each year
(a) on or before March 15, June 15, September 15 and December 15 in the year, an amount equal to one quarter of
(i) the contribution required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, or
(ii) the contribution required in respect of the person’s self-employed earnings for the preceding year, or
(b) on or before
(i) March 15 and June 15 in the year, an amount equal to one quarter of the contribution required in respect of the person’s self-employed earnings for the second preceding year, and
(ii) September 15 and December 15 in the year, an amount equal to one half of the amount, if any, by which
(A) the contribution required in respect of the person’s self-employed earnings for the preceding year
exceeds
(B) one half of the contribution required in respect of the person’s self-employed earnings for the second preceding year,
and, on or before the person’s balance-due day for the year, the remainder of the contribution as estimated under section 31, except that paragraphs (a) and (b) shall not require the payment of any amount in respect of the person that would otherwise become due after the death of the person.
- R.S., 1985, c. C-8, s. 33
- 1991, c. 49, s. 210
- 1993, c. 24, s. 145
- Date modified: