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R-9 - Act respecting the Québec Pension Plan
Section 50.0.1
Disposition versions
50.0.1. (Repealed).
50.0.1. Where, during a year, an employer immediately succeeds another employer as a consequence of the formation or winding-up of a legal person or of the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the employer is deemed, for the purposes of section 50, to be the preceding employer.
50.0.1. Where, during a year, an employer immediately succeeds another employer following the formation or winding-up of a legal person or following the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the following rules apply :
(a) for the purposes of section 50, the employer is deemed to be the preceding employer ; and
(b) the contribution payable by the employer under section 52 is deemed to be equal to the amount by which the contribution that each of the employees is required to pay under section 50 exceeds the aggregate of the amounts deducted by the preceding employer from the remuneration paid to each of the employees for the year as an employee contribution.
50.0.1. Where, during a year, an employer immediately succeeds another employer following the formation or winding-up of a company or following the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by an employee, the following rules apply :
(a) for the purposes of section 50, the employer is deemed to be the preceding employer ; and
(b) the contribution payable by the employer under section 52 is deemed to be equal to the amount by which the contribution that each of the employees is required to pay under section 50 exceeds the aggregate of the amounts deducted by the preceding employer from the remuneration paid to each of the employees for the year as an employee contribution.
