64. Where an employer has been informed in writing by the Minister, otherwise than by a decision under section 65, 69 or 70, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently decided under sections 65, 69, 70 or 182 that such a deduction should have been made, the employer shall not incur any liability provided that he has not furnished any information that is inexact in a material particular. He shall thereupon be liable, without interest or penalties, to pay the contribution required to be paid by him with respect to such employee.
Upon payment of such contribution by the employer, the employee shall be deemed, for the purposes of paragraph b of section 56, to have notified the Minister, within the required delay, of the employer’s failure.
1965 (1st sess.), c. 24, s. 61; 1972, c. 53, s. 17.