Restriction of deduction in certain cases

(1) If, in the case of any employee paid weekly, the gross amount of any payment of emoluments from which an instalment of tax is to be deducted would be reduced by that deduction to an amount less than eleven dollars and fifty cents, the employer shall deduct so much only of that instalment as will reduce the gross amount of the payment to eleven dollars and fifty cents; provided that any employee who signs and delivers to his employer a declaration to the effect that he is entitled under the Income and Business Tax Act to the personal allowance applicable to a married person shall be entitled to have eighteen dollars substituted for eleven dollars and fifty cents in determining the restriction to be made under this rule of the tax (2) Any employee who is paid monthly shall be entitled to have the tax deducted from his emoluments restricted in like manner as in paragraph (1) of this rule, but in his case forty-six dollars and seventy-two dollars shall be substituted for eleven dollars and fifty cents and eighteen dollars respectively. (3) Where a deduction has been restricted by virtue of the foregoing paragraphs of this rule the balance of the instalment shall, subject to the provisions of the said paragraphs, be deducted in equal instalments from the payments of emoluments made during the remainder of the deduction period, provided Income and Business Tax 45 that should any balance remain outstanding at the end of the deduction period such amount shall, to the maximum extent possible under the provisions of the aforesaid paragraphs, be deducted in instalments from the payments of emoluments until the full amount has been paid or a further notification has been issued. (4) Where an employee leaves his employment during the deduction period, the deduction from the last payment by the employer shall be the balance of the tax outstanding subject to the restrictions in paragraphs (1) and (2).