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O. Reg. 307/04: GENERAL
filed October 1, 2004 under Employer Health Tax Act, R.S.O. 1990, c. E.11
Skip to contentontario regulation 307/04
made under the
employer health tax act
Made: September 30, 2004
Filed: October 1, 2004
Printed in The Ontario Gazette: October 16, 2004
Amending Reg. 319 of R.R.O. 1990
(General)
1. Subsections 2 (1) and (2) of Regulation 319 of the Revised Regulations of Ontario, 1990 are revoked and the following substituted:
(1) The following are the prescribed times at which an employer is required to pay instalments to the Minister under paragraph 1 of subsection 3 (1) of the Act:
1. For payments on account of tax payable for a year ending after December 31, 2004, February 15 of the year and the 15th day of each of the following 11 months.
2. For payments on account of tax payable for a year ending before January 1, 2005, the 15th day of each month in the year.