jswizzle3737/ontario_laws_and_regs huggingface dataset:
1. In this Regulation, “employee” means any person receiving remuneration who reports for work at an establishment of the employer in Ontario; “employer”, “estimated deductions”, “pay period”, “remuneration” and “total remuneration” have the meaning given those expressions in section 100 of the Federal Regulations.  R.R.O. 1990, Reg. 646, s. 1; O. Reg. 17/93, s. 1.
2. Every person who makes a payment described in subsection 153 (1) of the Federal Act, as made applicable by subsection 10 (1) of the Act, shall deduct or withhold from the payment and remit to the Receiver General for Canada such amount, if any, as is prescribed in this Regulation.  O. Reg. 17/93, s. 2.
5. (1) No deduction shall be made in accordance with section 3 or 4 where, because of section 104 of the Federal Regulations, no deduction is required to be made under section 102 or 103 of those regulations.  R.R.O. 1990, Reg. 646, s. 5 (1). (2) Subject to subsection (1) of this section, subsections 100 (2), (3), (3.1) and (4) and 102 (5) and sections 106, 107, 108 and 109 of the Federal Regulations apply with necessary modifications to this Regulation.  O. Reg. 17/93, s. 4.
6. Revoked:  O. Reg. 17/93, s. 5.