Section 99: Obligation of employer to withhold tax

Income Tax Act · PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

99. Obligation of employer to withhold tax The obligation of an employer to withhold tax under section 93 shall prevail over— (a) any right or obligation to withhold any other amount from such payment; or (b) any law providing that the amount of any such payment shall not be reduced or be subject to attachment.

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Questions this section answers

Does my employer's duty to withhold my income tax override any other deduction from my pay?