15. The contribution to the Fund in respect of a year must be paid to the Minister of Revenue on or before the day on which the employer is required to file the return provided for in Title XXVII of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r. 1) in respect of the payments to be made under section 1015 of the Taxation Act (chapter I-3) in relation to the wages for that year.
1995, c. 43, s. 15; 2006, c. 13, s. 14.