3. (1) Except as otherwise provided in this Regulation, an employer shall deduct or withhold from a payment of remuneration made to an employee in the employee’s taxation year or for any pay period in which a payment of remuneration is made by the employer, if the employee reports for work at an establishment of the employer in Ontario, the following percentage of the amount determined for each payment of remuneration in accordance with the rules under subsection 102 (1) of the Federal Regulations: 1. 52 per cent, if the payment of remuneration is made after the 31st day of December, 1988 and before the 1st day of January, 1990. 2. 53 per cent, if the payment of remuneration is made after the 31st day of December, 1989 and before the 1st day of July, 1992. 3. 56 per cent, if the payment of remuneration is made after the 30th day of June, 1992 and before the 1st day of January, 1993. 4. 55 per cent, if the payment of remuneration is made after December 31, 1992 and before July 1, 1993. 5. 61 per cent, if the payment of remuneration is made after June 30, 1993 and before January 1, 1994. 6. 58 per cent, if the payment of remuneration is made after December 31, 1993 and before July 1, 1996. 7. 54 per cent, if the payment of remuneration is made after June 30, 1996 and before January 1, 1997. 8. 49 per cent, if the payment of remuneration is made after December 31, 1996 and before July 1, 1997. 9. 47 per cent, if the payment of remuneration is made after June 30, 1997 and before January 1, 1998. 10. 45 per cent, if the payment of remuneration is made after December 31, 1997 and before July 1, 1998. 11. 40.5 per cent, if the payment of remuneration is made after June 30, 1998 and before July 1, 1999. 12. 38.5 per cent, if the payment of remuneration is made after June 30, 1999 and before July 1, 2000. 13. 36.5 per cent, if the payment of remuneration is made after June 30, 2000.  O. Reg. 17/93, s. 3 (1); O. Reg. 64/94, s. 1 (1); O. Reg. 524/96, s. 1 (1); O. Reg. 400/97, s. 1 (1); O. Reg. 446/99, s. 1 (1); O. Reg. 395/00, s. 1 (1); O. Reg. 615/00, s. 1 (1). (2) For the purposes of subsection (1) of this section, subsection 102 (1) of the Federal Regulations shall be read without reference to paragraphs 102 (1) (f) and (g).  O. Reg. 17/93, s. 3 (2). (3) An employer shall deduct or withhold from a payment of remuneration made to an employee in the employee’s taxation year, if the employee reports for work at an establishment of the employer in Ontario, the following percentage of the amount determined for each payment of remuneration in accordance with the rules under subsection 102 (2) of the Federal Regulations if the payment of remuneration is a payment in respect of commissions, a combined payment of commissions and salary or wages, or a payment in respect of salary or wages if the employee receives a combined payment of commissions and salary or wages: 1. 52 per cent, if the payment of remuneration is made after the 31st day of December, 1988 and before the 1st day of January, 1990. 2. 53 per cent, if the payment of remuneration is made after the 31st day of December, 1989 and before the 1st day of July, 1992. 3. 56 per cent, if the payment of remuneration is made after the 30th day of June, 1992 and before the 1st day of January, 1993. 4. 55 per cent, if the payment of remuneration is made after December 31, 1992 and before July 1, 1993. 5. 61 per cent, if the payment of remuneration is made after June 30, 1993 and before January 1, 1994. 6. 58 per cent, if the payment of remuneration is made after December 31, 1993 and before July 1, 1996. 7. 54 per cent, if the payment of remuneration is made after June 30, 1996 and before January 1, 1997. 8. 49 per cent, if the payment of remuneration is made after December 31, 1996 and before July 1, 1997. 9. 47 per cent, if the payment of remuneration is made after June 30, 1997 and before January 1, 1998. 10. 45 per cent, if the payment of remuneration is made after December 31, 1997 and before July 1, 1998. 11. 40.5 per cent, if the payment of remuneration is made after June 30, 1998 and before July 1, 1999. 12. 38.5 per cent, if the payment of remuneration is made after June 30, 1999 and before July 1, 2000. 13. 36.5 per cent, if the payment of remuneration is made after June 30, 2000. O. Reg. 17/93, s. 3 (3); O. Reg. 64/94, s. 1 (2); O. Reg. 524/96, s. 1 (2); O. Reg. 400/97, s. 1 (2); O. Reg. 446/99, s. 1 (2); O. Reg. 395/00, s. 1 (2); O. Reg. 615/00, s. 1 (2). (4) For the purposes of subsections (3) and (7), the notional tax for the year referred to in subsection 102 (2) of the Federal Regulations shall be deemed to be the amount that would be determined under paragraph 102 (2) (f) of the Federal Regulations if each of the amounts denoted as “F”, “G” and “H” in the formula in that paragraph equalled nil.  O. Reg. 524/96, s. 1 (3). (5) Revoked:  O. Reg. 17/93, s. 3 (5). (6) Revoked:  O. Reg. 17/93, s. 3 (5). (7) In this section, “notional provincial tax” means, for the taxation year of an employee in respect of an amount to be deducted or withheld from a payment of remuneration to the employee, the product determined by multiplying the percentage used in subsection (1) or (3) to determine the amount to be deducted or withheld by, (a) the amount deemed under subsection (4) to be the employee’s notional tax for the year for the purposes of subsection (3), in the case of an employee referred to in subsection (3), or (b) the notional tax for the year with respect to the employee determined for the purposes of subsection (1) under paragraph 102 (1) (e) of the Federal Regulations, in the case of an employee other than an employee referred to in subsection (3).  R.R.O. 1990, Reg. 646, s. 3 (7); O. Reg. 17/93, s. 3 (6); O. Reg. 524/96, s. 1 (4); O. Reg. 615/00, s. 1 (3). (8) The amount to be deducted or withheld under subsection (1) or (3) by the employer from a payment of remuneration to an employee shall be increased by such of the following amounts as are applicable: 1. In the case of a payment of remuneration made during 1991 from which an amount is required to be deducted or withheld under subsection (1), 12 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $10,000 divided by the maximum number of pay periods for that year. 2. In the case of a payment of remuneration made during 1991 from which an amount is required to be deducted or withheld under subsection (3), 12 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $10,000 multiplied by the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for the year determined under paragraph 102 (2) (e) of the Federal Regulations. 3. In the case of a payment of remuneration made after the 31st day of December, 1991 and before the 1st day of July, 1992 from which an amount is required to be deducted or withheld under subsection (1), 14 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $10,000 divided by the maximum number of pay periods for that year. 4. In the case of a payment of remuneration made after the 31st day of December, 1991 and before the 1st day of July, 1992 from which an amount is required to be deducted or withheld under subsection (3), 14 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $10,000 multiplied by the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for the year determined under paragraph 102 (2) (e) of the Federal Regulations. 5. In the case of a payment of remuneration made after the 30th day of June, 1992 and before the 1st day of January, 1993 from which an amount is required to be deducted or withheld under subsection (1), 14 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $5,500 divided by the maximum number of pay periods for that year. 6. In the case of a payment of remuneration made after the 30th day of June, 1992 and before the 1st day of January, 1993 from which an amount is required to be deducted or withheld under subsection (3), 14 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $5,500 multiplied by the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for the year determined under paragraph 102 (2) (e) of the Federal Regulations. 7. In the case of a payment of remuneration made after the 31st day of December, 1992 and before July 1, 1993 from which an amount is required to be deducted or withheld under subsection (1), the aggregate of 14 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $5,500 plus 6 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $8,000, divided by the maximum number of pay periods for that year. 8. In the case of a payment of remuneration made after the 31st day of December, 1992 and before July 1, 1993 from which an amount is required to be deducted or withheld under subsection (3), the aggregate of 14 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $5,500 plus 6 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $8,000, multiplied by the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for the year determined under paragraph 102 (2) (e) of the Federal Regulations. 9. In the case of a payment of remuneration made after June 30, 1993 and before July 1, 1996 from which an amount is required to be deducted or withheld under subsection (1), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $5,500 plus 10 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $8,000, divided by the maximum number of pay periods for that year. 10. In the case of a payment of remuneration made after June 30, 1993 and before July 1, 1996 from which an amount is required to be deducted or withheld under subsection (3), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $5,500 plus 10 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $8,000, multiplied by the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for the year determined under paragraph 102 (2) (e) of the Federal Regulations. 11. In the case of a payment of remuneration made after June 30, 1996 and before January 1, 1997 from which an amount is required to be deducted or withheld under subsection (1), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for the 1996 taxation year exceeds $5,120 plus 16 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $7,270, divided by the maximum number of pay periods for that year. 12. In the case of a payment of remuneration made after June 30, 1996 and before January 1, 1997 from which an amount is required to be deducted or withheld under subsection (3), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for the 1996 taxation year exceeds $5,120 plus 16 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $7,270, multiplied by the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for the year determined under paragraph 102 (2) (e) of the Federal Regulations. 13. In the case of a payment of remuneration made after December 31, 1996 and before July 1, 1997 from which an amount is required to be deducted or withheld under subsection (1), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $4,650 plus 24 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $6,360, divided by the maximum number of pay periods for that year. 14. In the case of a payment of remuneration made after December 31, 1996 and before July 1, 1997 from which an amount is required to be deducted or withheld under subsection (3), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $4,650 plus 24 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $6,360, multiplied by the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for the year determined under paragraph 102 (2) (e) of the Federal Regulations. 15. In the case of a payment of remuneration made after June 30, 1997 and before January 1, 1998 from which an amount is required to be deducted or withheld under subsection (1), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $4,460 plus 28 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $6,000, divided by the maximum number of pay periods for that year. 16. In the case of a payment of remuneration made after June 30, 1997 and before January 1, 1998 from which an amount is required to be deducted or withheld under subsection (3), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $4,460 plus 28 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $6,000, multiplied by the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for the year determined under paragraph 102 (2) (e) of the Federal Regulations. 17. In the case of a payment of remuneration made after December 31, 1997 and before July 1, 1998 from which an amount is required to be deducted or withheld under subsection (1), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for the year in which the payment is made exceeds $4,270 plus 30 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $5,635, divided by the maximum number of pay periods for that year. 18. In the case of a payment of remuneration made after December 31, 1997 and before July 1, 1998 from which an amount is required to be deducted or withheld under subsection (3), the aggregate of 20 per cent of the amount, if any, by which the notional provincial tax of the employee for the year in which the payment is made exceeds $4,270 plus 30 per cent of the amount, if any, by which the notional provincial tax of the employee for that year exceeds $5,635, multiplied by the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for the year determined under paragraph 102 (2) (e) of the Federal Regulations. 19. In the case of a payment of remuneration made after June 30, 1998 and before July 1, 1999 from which an amount is required to be deducted or withheld under subsection (1), the amount, if any, calculated using the formula, [ 0.2 (A – $3,845) + 0.36 (A – $4,800) ] × 1/P in which, “A” is the employee’s notional provincial tax for the taxation year in which the payment is made, and “P” is the maximum number of pay periods for that taxation year. 20. In the case of a payment of remuneration made after June 30, 1998 and before July 1, 1999 from which an amount is required to be deducted or withheld under subsection (3), the amount, if any, calculated using the formula, [ 0.2 (A – $3,845) + 0.36 (A – $4,800) ] × R in which, “A” is the employee’s notional provincial tax for the taxation year in which the payment is made, and “R” is the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for that taxation year determined under paragraph 102 (2) (e) of the Federal Regulations. 21. In the case of a payment of remuneration made after June 30, 1999 and before July 1, 2000 from which an amount is required to be deducted or withheld under subsection (1), the amount, if any, calculated using the formula, [ 0.2 (A – $3,655) + 0.36 (A – $4,562) ] × 1/P in which, “A” is the employee’s notional provincial tax for the taxation year in which the payment is made, and “P” is the maximum number of pay periods for that taxation year. 22. In the case of a payment of remuneration made after June 30, 1999 and before July 1, 2000 from which an amount is required to be deducted or withheld under subsection (3), the amount, if any, calculated using the formula, [ 0.2 (A – $3,655) + 0.36 (A – $4,562) ] × R in which, “A” is the employee’s notional provincial tax for the taxation year in which the payment is made, and “R” is the ratio of the amount of the payment of remuneration to the amount of the employee’s notional net remuneration for that taxation year determined under paragraph 102 (2) (e) of the Federal Regulations. 23. In the case of a payment of remuneration made after June 30, 2000 from which an amount is required to be deducted or withheld under subsection (1), the amount determined by dividing the employee’s additional tax factor, if any, as calculated under subsection (8.1) for the year in which payment is made by the maximum number of pay periods for that taxation year. 24. In the case of a payment of remuneration made after June 30, 2000 from which an amount is required to be deducted or withheld under subsection (3), the amount calculated using the formula, A × B / C in which, “A” is the employee’s additional tax factor, if any, as calculated under subsection (8.1) for the taxation year in which payment is made, “B” is the amount of the payment of remuneration, and “C” is the amount of the employee’s notional net remuneration as determined under paragraph 102 (2) (e) of the Federal Regulations for the taxation year in which payment is made. O. Reg. 17/93, s. 3 (7); O. Reg. 64/94, s. 1 (3-5); O. Reg. 524/96, s. 1 (5-7); O. Reg. 400/97, s. 1 (3); O. Reg. 446/99, s. 1 (3); O. Reg. 395/00, s. 1 (3); O. Reg. 615/00, s. 1 (4-6). (8.1) An employee’s additional tax factor for a taxation year is the amount calculated as follows: 1. If the employee’s notional provincial tax for the taxation year exceeds $1,322 but does not exceed $3,466, the amount is calculated using the formula, 0.0559 (D – $1,322) in which, “D” is the employee’s notional provincial tax for the taxation year. 2. If the employee’s notional provincial tax for the taxation year exceeds $3,466 but does not exceed $3,957, the amount is calculated using the formula, $120 + [ 0.2559 × (D – $3,466) ] in which, “D” is the employee’s notional provincial tax for the taxation year. 3. If the employee’s notional provincial tax for the taxation year exceeds $3,957 but does not exceed $4,373, the amount is calculated using the formula, $246 + [ 0.3107 × (D – $3,957) ] in which, “D” is the employee’s notional provincial tax for the taxation year. 4. If the employee’s notional provincial tax for the taxation year exceeds $4,373, the amount is calculated using the formula, $375 + [ 0.6707 × (D – $4,373) ] in which, “D” is the employee’s notional provincial tax for the taxation year. O. Reg. 615/00, s. 1 (7). (9) No amount shall be deducted or withheld under this section from a payment of remuneration to an employee if the notional provincial tax of the employee for the taxation year is equal to or less than, (a) $167 if the employee’s taxation year ends on or before the 31st day of December, 1991; (b) $175 in the case of the employee’s 1992 taxation year; or (c) $205 if the employee’s taxation year ends after December 31, 1992 and before January 1, 1996.  O. Reg. 17/93, s. 3 (8); O. Reg. 64/94, s. 1 (6); O. Reg. 524/96, s. 1 (8); O. Reg. 400/97, s. 1 (4); O. Reg. 446/99, s. 1 (4). (10) In the case of a payment of remuneration to an employee made after December 31, 1995 and before January 1, 1997, the following rules apply: 1. If the payment of remuneration is made before July 1 in 1996, no amount shall be deducted or withheld from the payment if the notional provincial tax of the employee for his or her 1996 taxation year is equal to or less than $205. 2. If the payment of remuneration is made after June 30 in 1996, no amount shall be deducted or withheld from the payment if the notional provincial tax of the employee for his or her 1996 taxation year is equal to or less than $191.  O. Reg. 524/96, s. 1 (9). (11) In the case of a payment of remuneration to an employee made after December 31, 1996 and before January 1, 1998, the following rules apply: 1. If the payment of remuneration is made before July 1 in 1997, no amount shall be deducted or withheld from the payment if the notional provincial tax of the employee for his or her 1997 taxation year is equal to or less than $174. 2. If the payment of remuneration is made after June 30 in 1997, no amount shall be deducted or withheld from the payment if the notional provincial tax of the employee for his or her 1997 taxation year is equal to or less than $168.  O. Reg. 400/97, s. 1 (5). (12) In the case of a payment of remuneration to an employee made after December 31, 1997, the following rules apply: 1. If the payment of remuneration is made before July 1 in 1998, no amount shall be deducted or withheld from the payment if the employee’s notional provincial tax for his or her 1998 taxation year is equal to or less than $161. 2. If the payment of remuneration is made after June 30, 1998 and before July 1, 2000, no amount shall be deducted or withheld from the payment if the employee’s notional provincial tax for the taxation year in which the payment is made is equal to or less than $160. 3. If the payment of remuneration is made after June 30, 2000, no amount shall be deducted or withheld from the payment if the employee’s notional provincial tax for the taxation year in which the payment is made is equal to or less than $152. O. Reg. 446/99, s. 1 (5); O. Reg. 615/00, s. 1 (8, 9).