68. The amount by which the total deductions at source made from a person’s wages as an employee for a year under this chapter exceed the product obtained by multiplying the premium rate referred to in subparagraph 1 of the first paragraph of section 6 by the lesser of
(1) the aggregate of the amounts each of which is the person’s eligible wages for the year in respect of an employment, in relation to an establishment of the employer in Québec, and
(2) the maximum insurable earnings for the year,
is a premium overpayment for that year by an employee resident in Québec at the end of the year.
However, the premium overpayment for a year by an employee resident in Québec at the end of the year referred to in section 54 corresponds to the aggregate of the deductions at source made from the person’s wages as an employee for that year under this chapter.
2001, c. 9, s. 68; 2005, c. 13, s. 40.