26. The municipality shall, upon remitting the contributions of a participant, pay to Retraite Québec a provisional contribution equal to the amount obtained by multiplying the contribution by the factor determined by government regulation.
Every contribution paid pursuant to the first paragraph must be a qualifying employer premium within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
1988, c. 85, s. 26; 2001, c. 68, s. 80; 2015, c. 20, s. 61.