7. An employer is required to file an annual information return in prescribed form in respect of the eligible wages on which the employer is required to pay and from which the employer is required to deduct premiums under, respectively, sections 59 and 60 of the Act.
O.C. 1249-2005, s. 7; O.C. 1303-2009, s. 1; O.C. 1176-2010, s. 1.