R-9 - Act respecting the Québec Pension Plan

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57. Where an employer pays, on account of the employee’s base contribution, first additional contribution or second additional contribution, as the case may be, for a year under this Act or a similar plan, an amount that the employer has failed to deduct, that amount is, for the purposes of sections 51 and 56 to 56.5, deemed to have been deducted by the employer on account of that contribution for the year.
1965 (1st sess.), c. 24, s. 54; 2015, c. 21, s. 612; 2018, c. 22018, c. 2, s. 30.
57. Where an employer pays, on account of the employee’s contribution for a year under this Act or a similar plan, an amount that the employer has failed to deduct, that amount is, for the purposes of sections 51, 56 and 56.1, deemed to have been deducted by the employer on account of that contribution for the year.
1965 (1st sess.), c. 24, s. 54; 2015, c. 21, s. 612.
57. Where an employer pays, on account of the employee’s contribution, an amount that he has failed to deduct, such amount shall, for the purposes of sections 51 and 56, be deemed to have been deducted by the employer on account of such contribution.
1965 (1st sess.), c. 24, s. 54.