27. An employer shall remit to the Fund or the trustee designated by the latter the amounts deducted under this division not later than the fifteenth day of the month following that in which he made the deduction. The remittance must be accompanied with a statement specifying the amount deducted from the salary or wages of each employee and the latter’s name, address, date of birth and social insurance number.
Copy of the statement is also forwarded, where applicable, to the certified association.
The amounts deducted under this division remain due to the employee as salary until they are remitted by the employer to the Fund or to the trustee designated by it.
1983, c. 58, s. 27; 1989, c. 78, s. 14; 1993, c. 47, s. 4.