R-9 - Act respecting the Québec Pension Plan

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63. On the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I-3), every employer shall pay to the Minister an amount equal to the amount the employer was required to deduct, together with an amount in respect of each employee, equal to the prescribed amount referred to in section 59, as or on account of the contributions referred to in section 52 that the employer is required to pay in respect of that employee.
1965 (1st sess.), c. 24, s. 60; 1971, c. 32, s. 3; 1972, c. 53, s. 16; 1972, c. 26, s. 6; 1988, c. 4, s. 160; 1991, c. 67, s. 608; 1995, c. 63, s. 289; 2005, c. 1, s. 337; 2018, c. 22018, c. 2, s. 33.
63. On the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I-3), every employer shall pay to the Minister an amount equal to the amount the employer was required to deduct, together with an amount in respect of each employee, equal to the prescribed amount referred to in section 59, as or on account of the contribution referred to in section 52 that the employer is required to pay in respect of that employee.
1965 (1st sess.), c. 24, s. 60; 1971, c. 32, s. 3; 1972, c. 53, s. 16; 1972, c. 26, s. 6; 1988, c. 4, s. 160; 1991, c. 67, s. 608; 1995, c. 63, s. 289; 2005, c. 1, s. 337.
63. On the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I-3), every employer shall pay to the Minister an amount equal to the amount he was required to deduct, together with the amount he is required to pay in respect of each employee and which is equal to the prescribed amount referred to in section 59.
1965 (1st sess.), c. 24, s. 60; 1971, c. 32, s. 3; 1972, c. 53, s. 16; 1972, c. 26, s. 6; 1988, c. 4, s. 160; 1991, c. 67, s. 608; 1995, c. 63, s. 289.
63. On the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I-3), every employer shall pay to the Minister an amount equal to the higher of the amount he has deducted and the amount he was required to deduct together with the prescribed amount required to be paid by him with respect to each employee.
1965 (1st sess.), c. 24, s. 60; 1971, c. 32, s. 3; 1972, c. 53, s. 16; 1972, c. 26, s. 6; 1988, c. 4, s. 160; 1991, c. 67, s. 608.
63. On the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I-3), every employer shall pay to the Minister an amount equal to what he was bound to deduct together with the prescribed amount required to be paid by him with respect to each employee.
1965 (1st sess.), c. 24, s. 60; 1971, c. 32, s. 3; 1972, c. 53, s. 16; 1972, c. 26, s. 6; 1988, c. 4, s. 160.
63. On the prescribed date, every employer shall remit to the Minister the total amount which he was bound to deduct together with the prescribed amount required to be paid by him with respect to each employee.
1965 (1st sess.), c. 24, s. 60; 1971, c. 32, s. 3; 1972, c. 53, s. 16; 1972, c. 26, s. 6.