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

9 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.