11. An employer must file an annual information return in prescribed form in respect of the salary and wages described in the fourth paragraph of section 50 of the Act on which the employer is required to pay or from which the employer is required to deduct contributions under section 52 or 59 of the Act.
R.R.Q., 1981, c. R-9, r. 2, s. 11; O.C. 1868-86, s. 3; O.C. 840-88, s. 2; O.C. 1636-95, s. 6; O.C. 1633-96, s. 49; O.C. 1249-2005, s. 4; O.C. 1149-2006, s. 4; O.C. 1303-2009, s. 1; O.C. 1176-2010, s. 1; 204-2020O.C. 204-2020, s. 511.