315.3.If an employer pays to the Minister of Revenue an amount that is lower than the aggregate of the amounts stated by the employer as payable by him to that Minister as an employer under a fiscal law within the meaning of the Tax Administration Act (chapter A-6.002) or under section 315.1, or as remittable by him to that Minister under such a fiscal law, the amount paid by the employer as periodic payments under section 315.1 is equal to the proportion of the amount he pays to that Minister that the amount stated by him as payable by him to that Minister as periodic payments under section 315.1 is of the aggregate of the amounts stated by him as payable by him to that Minister as an employer under a fiscal law or under section 315.1, or as remittable by him to that Minister under a fiscal law.
2006, c. 53, s. 12; 2009, c. 19, s. 23; 2010, c. 31, s. 175.
315.3.If an employer pays to the Minister of Revenue an amount that is lower than the aggregate of the amounts stated by the employer as payable by him to that Minister as an employer under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31) or under section 315.1, or as remittable by him to that Minister under such a fiscal law, the amount paid by the employer as periodic payments under section 315.1 is equal to the proportion of the amount he pays to that Minister that the amount stated by him as payable by him to that Minister as periodic payments under section 315.1 is of the aggregate of the amounts stated by him as payable by him to that Minister as an employer under a fiscal law or under section 315.1, or as remittable by him to that Minister under a fiscal law.