R-10 - Act respecting the Government and Public Employees Retirement Plan

Section 190 Disposition versions

2016-01-01

190. For the years prior to the year 1987, the employer is indebted to Retraite Québec for the contributions he is required to collect and Retraite Québec shall reimburse the contributions deducted in excess with any interest accrued in accordance with the pension plan concerned, without an application therefor being necessary.

Retraite Québec may, in respect of any person, compensate any amount of insufficient contributions out of any amount of contribution deducted in excess. It may also compensate insufficient contributions out of any other sum due to that person but, before it does so, Retraite Québec must notify the person.

Notwithstanding the compensation or, as the case may be, the payment by the person, the employer remains indebted for the interest payable on the contributions.

1983, c. 24, s. 1; 1987, c. 47, s. 69; 2004, c. 39, s. 156; 2015, c. 20, s. 61.

2005-01-01

190. For the years prior to the year 1987, the employer is indebted to the Commission for the contributions he is required to collect and the Commission shall reimburse the contributions deducted in excess with any interest accrued in accordance with the pension plan concerned, without an application therefor being necessary.

The Commission may, in respect of any person, compensate any amount of insufficient contributions out of any amount of contribution deducted in excess. It may also compensate insufficient contributions out of any other sum due to that person but, before it does so, the Commission must notify the person.

Notwithstanding the compensation or, as the case may be, the payment by the person, the employer remains indebted for the interest payable on the contributions.

1983, c. 24, s. 1; 1987, c. 47, s. 69; 2004, c. 39, s. 156.

1987-06-23

190. For the years prior to the year 1987, the employer is indebted to the Commission for the contributions he is required to collect and the Commission shall reimburse with interest any contribution deducted in excess, without an application therefor being necessary.

The Commission may, in respect of any person, compensate any amount of insufficient contributions out of any amount of contribution deducted in excess. It may also compensate insufficient contributions out of any other sum due to that person but, before it does so, the Commission must notify the person.

Notwithstanding the compensation or, as the case may be, the payment by the person, the employer remains indebted for the interest payable on the contributions.

1983, c. 24, s. 1; 1987, c. 47, s. 69.

1983-07-01

190. Every employer who, in the course of a year, does not deduct any amount as a contribution in respect of an employee shall also pay to the Commission a sum equal to 10% of the undeducted contributions.

Every sum for which the employer is debtor bears interest according to the terms and conditions provided for by regulation.

If the contributions, including, where such is the case, the interest payable on those contributions and the penalty have not been paid within the time limit prescribed by regulation, the employer shall pay those sums with interest.

1983, c. 24, s. 1.