R-9 - Act respecting the Québec Pension Plan

Full text
60. An employer who fails to deduct a prescribed amount from the remuneration of an employee is liable to pay such amount to the Minister.
Nevertheless, he may deduct it from any remuneration paid within twelve months following his failure.
However, he may not deduct from each payment of remuneration, in addition to the amount prescribed under section 59, more than one other prescribed amount that he previously failed to deduct.
1965 (1st sess.), c. 24, s. 57.