A-29.011 - Act respecting parental insurance

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61. An amount may be deducted under section 60 by an employer in respect of wages paid to an employee who performs employment duties for a regulated establishment, within the meaning of section 42.6 of the Taxation Act (chapter I‐3), only to the extent that the deduction of the amount does not reduce any amount that, but for section 60, would have been deducted from those wages under section 153 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), without reference to subsection 1.2 of that section, under section 82 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) or under section 59 of the Act respecting the Québec Pension Plan (chapter R‐9).
2001, c. 9, s. 61.