Document ID: chunk:federal_register_of_legislation:C2025C00120:section:109
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 109
Character Range: 376016–377034

109  Interpretation
  In this Subdivision:
employer's estimate, in relation to an employer, in relation to an instalment of tax in relation to a year of tax, means the amount shown in a statement by the employer under subsection 112(1) in relation to the instalment as the employer's estimate of the tax that will be payable by the employer in respect of the year of tax.
estimated tax, in relation to an employer in relation to a year of tax, means the amount determined, or last determined, as the case requires, under subsection 112(2) or (3) as the estimated tax of the employer in respect of the year of tax.
GIC period, in relation to an instalment in relation to a year of tax, has the meaning given by the following table:

GIC period
Item        For this instalment in that year of tax:  GIC period is this period if this instalment is due and payable under subsection 103(1):                                            GIC period is this period if this instalment is due and payable under subsection 103(2):