16. An employer subject to the provisions of Division I must file each year on the prescribed form a return in respect of the total payroll on which his minimum participation in the development of manpower training must be calculated and in respect of his eligible training expenditures.
Title XXVII of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r. 1), with the necessary modifications, applies to the return.
1995, c. 43, s. 16; 1995, c. 63, s. 547.