I can just add that this section of the Income Tax Act applies to businesses that have a monthly payroll deduction of $50,000 or more. These are large businesses in the country that are making remittances that range in the millions of dollars, and sometimes as much as over $20 million.
What was happening was that the deposits were coming to our office on Friday after 3 o'clock on a three-day weekend, so the cheque could be cashed only on Tuesday night. Given that abuse that took place, we decided to enforce the legislation that has been in existence since 1993.