88. (1) Every employer shall yearly, on or before the date prescribed by the regulations of the Commission, and at such other time as it may determine by decision or regulation, prepare and transmit to the Commission a statement of the amount of the wages earned by all his employees during the twelve months preceding the date fixed by the Commission or any part thereof specified by the Commission and of the amount which he estimates he will expend for wages during the then current year or any part thereof specified by the Commission, and such additional information as the Commission may require.
The correctness of such statement shall be attested by affidavit or by the solemn declaration of the employer or his manager or, where the employer is a corporation, by an officer of the corporation having a personal knowledge of the matters to which the statement relates.
(2) For the purposes of this act, every employer shall keep, in the usual form and with all the details required, a careful and accurate account of all wages paid to his employees; and such account shall be constantly kept within Québec and shall be produced to the Commission and its officers when so required.
(3) Where the business of the employer embraces more than one branch of business or class of industry, the Commission may require separate statements from such employer for each branch or class of industry, and such statements shall be made, verified, and transmitted as provided by subsection 1 of this section.
(4) If the employer does not make and transmit to the Commission the prescribed statement within the prescribed time, the Commission may base any ordinary or supplementary assessment on such sum as in its opinion is the probable amount of the pay-roll of the employer, and the employer shall be charged and assessed accordingly. If it is afterwards ascertained that the employer’s pay-roll has exceeded the amount fixed by the Commission, such employer shall pay to the Commission the difference between the amount for which he was assessed and the amount for which he would have been assessed on the basis of his actual pay-roll.
(5) The employer, who does not comply with the provisions of subsection 1, subsection 2, or subsection 3 above, or who, with a view to conforming thereto, makes or files a false or inaccurate statement, shall be liable, for every such non-compliance and for every such false statement, in addition to the costs, to a fine not exceeding five hundred dollars; and the Commission may furthermore, if the employer fails or delays in furnishing such statement or furnishes an insufficient statement of the wages he has to pay to his workmen, condemn the employer to pay, as the case may be, an additional amount of assessment or interest, as fixed by the Commission.