R-9 - Act respecting the Québec Pension Plan

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51.0.2. Where, in a year subsequent to the year 2012, a deduction at source has been made under this Act or a similar plan from the salary and wages of an employee who is resident outside Québec at the end of 31 December of the year or, if the employee died in the year, on the date of the employee’s death, the provisions of the similar plan apply to determine whether an overpayment is established for the year.
2015, c. 21, s. 607; 2018, c. 22018, c. 2, s. 17.
51.0.2. Where, in a year subsequent to the year 2012, a deduction at source has been made under this Act or a similar plan from the salary and wages of an employee who is resident outside Québec at the end of 31 December of the year or, if the employee died in the year, on the date of the employee’s death, the provisions of the similar plan apply to determine whether the employee is deemed to have made an overpayment for the year.
2015, c. 21, s. 607.