Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

N-1.1 - Act respecting labour standards

Section 39.0.3
Disposition versions

Full text
39.0.3. Payment to the Minister of Revenue of the contribution provided for in section 39.0.2 in respect of a calendar year shall be made on or before the day on which the employer subject to contribution must file the return provided for in Title XL of the Regulation respecting the Taxation Act (chapter I-3, r. 1) in respect of the payments required under section 1015 of the Taxation Act (chapter I-3) in relation to the wages paid by him in that year.
The employer shall forward his payment to the Minister of Revenue, together with the prescribed form.
1994, c. 46, s. 6; 1997, c. 14, s. 313; 2009, c. 15, s. 474.
39.0.3. Payment to the Minister of Revenue of the contribution provided for in section 39.0.2 in respect of a calendar year shall be made on or before the day on which the employer subject to contribution must 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 required under section 1015 of the Taxation Act (chapter I-3) in relation to the wages paid by him in that year.
The employer shall forward his payment to the Minister of Revenue, together with the prescribed form.
1994, c. 46, s. 6; 1997, c. 14, s. 313.
39.0.3. Payment of the contribution provided for in section 39.0.2 in respect of all remuneration subject to contribution paid or deemed paid in a calendar year shall be made on or before the day on which the employer subject to contribution must make the last payment required under section 1015 of the Taxation Act (chapter I-3) in respect of the wages paid by him in that year.
The employer shall forward his payment to the Minister of Revenue, together with the prescribed form.
1994, c. 46, s. 6.
© Gouvernement du Québec