7. For the purposes of sections 56 to 56.5 of the Act with regard to an individual’s employment considered employment covered under the second paragraph of section 5, amounts not deducted at source by an employer on account of the base contribution, the first additional contribution or the second additional contribution, as the employer should have done under the Act or a similar plan, cannot be taken into account.
R.R.Q., 1981, c. R-9, r. 8, s. 7; 868-2019O.C. 868-2019, s. 11.