R-9, r. 2 - Regulation respecting contributions to the Québec Pension Plan

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10. Where an employee is transferred from one employer to another in the cases and under the circumstances provided for in paragraph h of section 81 of the Act, the new employer may, for the purposes of section 8, take into account the contributions which should have been deducted from the remuneration paid to such employee by the previous employer during the year.
R.R.Q., 1981, c. R-9, r. 2, s. 10; O.C. 1636-95, s. 5.