Income Tax Regulations — 108
at 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. (1.13) If an employer is a new employer throughout a particular month in a particular calendar year, all amounts deducted or withheld from payments described in the definition remuneration in subsection 100(1) that are made by the employer in the month may be remitted to the Receiver General (a) 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 calendar year; (b) 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 calendar year; (c) 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 calendar year; and (d) 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 calendar 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. (1.21) For the purposes of subsection (1.4), the monthly withholding amount, in respect of an employer for a month, is the total of all amounts each of which is an amount required to be remitted with respect to the month by the employer or, if the employer is a corporation, by each corporation associated with the corporation, under (a) 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, if 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); (b) subsection 21(1) of the Canada Pension Plan ; or (c) subsection 82(1) of the Employment Insurance Act . (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 su