1015R39. An employer who ceases to deduct or withhold an amount that the employer formerly deducted or withheld under section 1015 of the Act must file the prescribed form not later than the 20th day of the month following the month during which the employer last paid such amount to the Minister.
s. 1015R16; O.C. 1981-80, s. 1015R16; R.R.Q., 1981, c. I-3, r. 1, s. 1015R16; O.C. 838-88, s. 4; O.C. 223-90, s. 2; O.C. 473-95, s. 35; O.C. 134-2009, s. 1.