P-2.2 - Act to facilitate the payment of support

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20. Any person who, despite the deduction notice, neglects or refuses to deduct at source the sum determined by the Minister becomes solidarily liable for that sum with the debtor of support.
Moreover, any person who neglects or refuses to remit to the Minister a sum he has deducted at source becomes liable for that sum.
1995, c. 18, s. 20.