| 24(1) | Business and General |
| Division | |
| A. Humenuk | |
| (613) 957-2135 |
19(1)
May 1, 1990
Dear Sirs:
Re: Regulation 108
Your letter of January 24, 1990 addressed to our Source Deductions Division, has been referred to us for reply.
Your letter describes the structure of the 24(1)
It is our view that the employer is the partners within the partnership and as such the partnership is required to remit the amounts withheld in accordance with Regulation 108(1.1) of the Act, notwithstanding the fact that more than one Revenue Canada, Taxation employer account number has been issued to the partnership. Regulation 100(1) of the Act defines an employer as "any person paying remuneration". In the case of a partnership, the person(s) paying the remuneration are the partners acting in concert as a partnership.
We trust our comments will be of assistance to you.
Yours truly,
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
c.c. Source Deductions Division