Withholding Tax
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O. Reg. 138/17: WITHHOLDING TAX, Under: Taxation Act, 2007, S.O. 2007, c. 11, Sched. A
Taxation Act, 2007
Loi de 2007 sur les impôts
ONTARIO REGULATION 138/17
WITHHOLDING TAX
Consolidation Period: From May 15, 2017 to the e-Laws currency date.
No amendments.
This Regulation is made in English only.
Application
1. This Regulation applies in respect of taxation years ending after December 31, 2008.
Amounts to be deducted or withheld
2. (1) For the purposes of section 137 of the Act, every person who makes a payment described in subsection 153 (1) of the Federal Act in a taxation year shall deduct or withhold therefrom, and remit to the Ontario Minister, such amount, if any, as is determined in accordance with the document or publication listed in subsection (2) of this Regulation that applies for the taxation year.
(2) The following documents and publications, published or issued by the Canada Revenue Agency, are the documents and publications referred to in subsection (1):
1. T4032-ON Payroll Deductions Tables for Ontario.
2. T4130 Employers’ Guide – Taxable Benefits and Allowances.
3. T4008-ON Payroll Deductions Supplementary Tables – Ontario.
4. RC4157 Deducting Income Tax on Pension and Other Income and Filing the T4A Slip and Summary.
5. T4127 Payroll Deductions Formulas for Computer Programs.
(3) Subsections 100 (4) and 102 (5), and sections 106, 107, 108 and 109 of the Federal regulations apply with necessary modifications to this Regulation.
3. Omitted (provides for coming into force of provisions of this Regulation).