3 (1) Except as otherwise provided, every taxpayer shall pay instalments on account of the tax payable for a year under this Act as required under the following rules: 1. An employer who pays, for a year beginning after December 31, 1999 and ending before January 1, 2021, total Ontario remuneration for the year that exceeds $600,000 shall pay monthly instalments to the Minister at the prescribed times. 2. An employer who pays, for a year beginning after December 31, 2020, total Ontario remuneration for the year that exceeds $1,200,000 shall pay monthly instalments to the Minister at the prescribed times. 3.  Repealed:  2009, c. 18, Sched. 11, s. 2. 1994, c. 8, s. 3 (1); 1999, c. 9, s. 107 (1); 2009, c. 18, Sched. 11, s. 2; 2020, c. 36, Sched. 11, s. 3 (1). Exception, employer (2) An employer is not required to pay instalments on account of the tax payable for a year as an employer under this Act if, (a) for a year beginning after December 31, 1999 and ending before January 1, 2021, the employer pays total Ontario remuneration for the year of $600,000 or less; (a.1) for a year beginning after December 31, 2020, the employer pays total Ontario remuneration for the year of $1,200,000 or less; or (b) the total Ontario remuneration for the year was paid or will be paid by the employer during one month in the year.  1994, c. 8, s. 3 (2); 1999, c. 9, s. 107 (2); 2020, c. 36, Sched. 11, s. 3 (2). (3) Repealed:  2009, c. 18, Sched. 11, s. 2. Instalment amount, employer (4) The amount of an instalment payable by a person as an employer under this section shall be determined according to the following formula: P = (S – E) × R where: P is the amount of the instalment in dollars; S is the total Ontario remuneration, if any, paid by the employer during the month last ending before the date the instalment is required to be paid; E is, (a) the amount, if any, of the employer’s exemption amount for the year under section 2.1 that is available for deduction and is deducted by the employer in determining the amount of the instalment, if the employer is an eligible employer at any time in the year, or (b) nil, if the employer is not an eligible employer at any time in the year; R is the rate applicable under subsection 2 (2), (a) to the estimated total Ontario remuneration to be paid by the employer during the year both before and after the date the instalment is required to be paid, if the year in respect of which the instalment is being paid is the first or second consecutive year in which the employer is subject to tax under this Act as an employer, or (b) to the total Ontario remuneration paid by the employer during the immediately preceding year, if the year in respect of which the instalment is being paid is a year subsequent to the first two consecutive years in which the employer is subject to tax under this Act as an employer. 1996, c. 18, s. 6; 1999, c. 9, s. 107 (3); 2001, c. 23, s. 74; 2013, c. 15, s. 4. Same (4.01) For the purposes of subsection (4), the amount of an eligible employer’s exemption amount for a year that is available for deduction in determining the amount of an instalment on account of tax payable for the year is the lesser of, (a) the amount, if any, of the employer’s exemption amount for the year that has not been deducted in determining the amount of previous instalments paid on account of tax for the year; and (b) the total Ontario remuneration, if any, paid by the employer during the month last ending before the date the instalment is required to be paid.  1996, c. 18, s. 6; 1999, c. 9, s. 107 (4). Same (4.02) If the amount that would have been an employer’s exemption amount for a year changes during the year, the amount of any instalments on account of tax required to be paid by the employer during the year shall be adjusted to reflect the change.  1996, c. 18, s. 6. (4.1), (4.2) Repealed:  2010, c. 26, Sched. 6, s. 3. (5)-(8) Repealed:  2009, c. 18, Sched. 11, s. 2. Remittance of instalment and statement (9) Every taxpayer shall remit to the Minister each instalment of tax that the taxpayer is required to pay under this Act together with a statement in a form approved by the Minister setting out the amount of the instalment, the amounts on which the instalment was calculated and such other information as may be required by the Minister for the purposes of this Act.  1994, c. 8, s. 3 (3). Multiple accounts (10) Where, with the consent of the Minister, an employer remits an instalment required under this Act by way of payments made to the credit of more than one tax account maintained for the employer by the Minister, the employer, instead of filing a statement under subsection (9), shall file a statement with each payment for each tax account in a form approved by the Minister, setting out the amount of the payment to be credited to the account, the amount or amounts on which the payment was calculated and such other information as may be required by the Minister for the purposes of this Act.  1994, c. 8, s. 3 (3). When remitted or paid (11) Any amount required by this Act to be remitted or paid to the Minister is remitted or paid upon, (a) receipt of the remittance or payment by the Ministry; or (b) receipt and acceptance of the remittance or payment by a branch of a bank or other financial institution that accepts and undertakes to forward to the Minister such remittances and payments.  1994, c. 8, s. 3 (3). Enforceable debt (12) If a taxpayer fails to remit all or part of an instalment required under this Act, in respect of tax payable for the year by the taxpayer as an employer, by the day such instalment is required under this Act to be remitted, the instalment or the amount of it remaining unpaid, as the case may be, shall constitute a debt due and owing to Her Majesty in right of Ontario and may be enforced and collected under this Act as if it were tax assessed and payable by the taxpayer under this Act.  1994, c. 8, s. 3 (3). ss. 9, 10 and 11 not applicable (13) Sections 9, 10 and 11 do not apply in respect of amounts referred to in subsection (12).  1994, c. 8, s. 3 (3). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 3 (1, 3) - 01/01/1993; 1994, c. 8, s. 3 (2) - 01/05/1992; 1994, c. 17, s. 59 - 01/01/1994; 1996, c. 18, s. 6 - 01/01/1997; 1999, c. 9, s. 107 (1-4) - 01/01/2000 2001, c. 23, s. 74 - 01/01/2001 2009, c. 18, Sched. 11, s. 2 - 05/06/2009 2010, c. 26, Sched. 6, s. 3 - 08/12/2010 2013, c. 15, s. 4
- 12/12/2013 2020, c. 36, Sched. 11, s. 3 (1, 2) - 08/12/2020 Anti-avoidance