39.0.4. An employer subject to contribution shall file each year a statement in prescribed form in respect of all remuneration subject to contribution on which he is required to pay a contribution under section 39.0.2. 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 statement.
1994, c. 46, s. 6; 1995, c. 63, s. 282.