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R-9 - Act respecting the Québec Pension Plan
Section 71
Disposition versions
71. Unless an application has been made under section 65 with respect to any year, any sum which may have been deducted from the remuneration of an employee or paid by the employer as a contribution for that year is, on 30 April of the following year, deemed to have been deducted or paid in accordance with this Act.
If on the same date no sum has been deducted or paid for the preceding year and no application has been made under section 65, neither deductions nor payments are required under this Act.
Nevertheless, even after that date, the Minister may on his own initiative determine any question contemplated in section 65 and make any assessment under this Act.
71. Unless an application has been made under section 65 with respect to any year, any sum which may have been deducted from the remuneration of an employee or paid by the employer as a contribution for that year shall, on 30 April in the following year, be deemed to have been deducted or paid in accordance with this Act.
If on the same date no sum has been deducted or paid for the preceding year and no application has been made under section 65, neither deductions nor payments are required under this Act.
Nevertheless, even after that date, the Minister may on his own initiative determine any question contemplated in section 65 and make any assessment under this Act.
