R-9 - Act respecting the Québec Pension Plan

Section 64 Disposition versions

2018-02-22

64. Where an employer has been informed in writing by the Minister, otherwise than by a decision under section 65, 69 or 70, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently decided under any of those sections or under the provisions of the Tax Administration Act (chapter A-6.002) referred to in section 184 that such a deduction should have been made, the employer shall not incur any liability provided that he has not furnished any information that is inexact in a material particular. He shall thereupon be liable, without interest or penalties, to pay the contributions required to be paid by him with respect to such employee.

Upon payment of the contributions by the employer, the employee is deemed, for the purposes of subparagraph b of the first paragraph of each of sections 56, 56.2 and 56.4 and of paragraph c of each of sections 56.1, 56.3 and 56.5, to have notified the Minister, within the required time, of the employer’s failure.

1965 (1st sess.), c. 24, s. 61; 1972, c. 53, s. 17; 1997, c. 73, s. 15; 1998, c. 16, s. 302; 1999, c. 40, s. 249; 2010, c. 31, s. 175; 2015, c. 21, s. 614; 2018, c. 2, s. 34.

2015-10-21

64. Where an employer has been informed in writing by the Minister, otherwise than by a decision under section 65, 69 or 70, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently decided under any of those sections or under the provisions of the Tax Administration Act (chapter A-6.002) referred to in section 184 that such a deduction should have been made, the employer shall not incur any liability provided that he has not furnished any information that is inexact in a material particular. He shall thereupon be liable, without interest or penalties, to pay the contribution required to be paid by him with respect to such employee.

Upon payment of the contribution by the employer, the employee is deemed, for the purposes of paragraph b of the first paragraph of section 56, to have notified the Minister, within the required time, of the employer’s failure.

1965 (1st sess.), c. 24, s. 61; 1972, c. 53, s. 17; 1997, c. 73, s. 15; 1998, c. 16, s. 302; 1999, c. 40, s. 249; 2010, c. 31, s. 175; 2015, c. 21, s. 614.

2011-04-01

64. Where an employer has been informed in writing by the Minister, otherwise than by a decision under section 65, 69 or 70, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently decided under any of those sections or under the provisions of the Tax Administration Act (chapter A-6.002) referred to in section 184 that such a deduction should have been made, the employer shall not incur any liability provided that he has not furnished any information that is inexact in a material particular. He shall thereupon be liable, without interest or penalties, to pay the contribution required to be paid by him with respect to such employee.

Upon payment of such contribution by the employer, the employee is deemed, for the purposes of paragraph b of section 56, to have notified the Minister, within the required period, of the employer’s failure.

1965 (1st sess.), c. 24, s. 61; 1972, c. 53, s. 17; 1997, c. 73, s. 15; 1998, c. 16, s. 302; 1999, c. 40, s. 249; 2010, c. 31, s. 175.

1999-10-22

64. Where an employer has been informed in writing by the Minister, otherwise than by a decision under section 65, 69 or 70, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently decided under any of those sections or under the provisions of the Act respecting the Ministère du Revenu (chapter M-31) referred to in section 184 that such a deduction should have been made, the employer shall not incur any liability provided that he has not furnished any information that is inexact in a material particular. He shall thereupon be liable, without interest or penalties, to pay the contribution required to be paid by him with respect to such employee.

Upon payment of such contribution by the employer, the employee is deemed, for the purposes of paragraph b of section 56, to have notified the Minister, within the required period, of the employer’s failure.

1965 (1st sess.), c. 24, s. 61; 1972, c. 53, s. 17; 1997, c. 73, s. 15; 1998, c. 16, s. 302; 1999, c. 40, s. 249.

1998-06-12

64. Where an employer has been informed in writing by the Minister, otherwise than by a decision under section 65, 69 or 70, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently decided under any of those sections or under the provisions of the Act respecting the Ministère du Revenu (chapter M-31) referred to in section 184 that such a deduction should have been made, the employer shall not incur any liability provided that he has not furnished any information that is inexact in a material particular. He shall thereupon be liable, without interest or penalties, to pay the contribution required to be paid by him with respect to such employee.

Upon payment of such contribution by the employer, the employee is deemed, for the purposes of paragraph b of section 56, to have notified the Minister, within the required delay, of the employer’s failure.

1965 (1st sess.), c. 24, s. 61; 1972, c. 53, s. 17; 1997, c. 73, s. 15; 1998, c. 16, s. 302.

1998-01-01

64. Where an employer has been informed in writing by the Minister, otherwise than by a decision under section 65, 69 or 70, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently decided under any of those sections or under the provisions of the Taxation Act (chapter I-3) referred to in section 184 that such a deduction should have been made, the employer shall not incur any liability provided that he has not furnished any information that is inexact in a material particular. He shall thereupon be liable, without interest or penalties, to pay the contribution required to be paid by him with respect to such employee.

Upon payment of such contribution by the employer, the employee is deemed, for the purposes of paragraph b of section 56, to have notified the Minister, within the required delay, of the employer’s failure.

1965 (1st sess.), c. 24, s. 61; 1972, c. 53, s. 17; 1997, c. 73, s. 15.

1977-12-31

64. Where an employer has been informed in writing by the Minister, otherwise than by a decision under section 65, 69 or 70, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently decided under sections 65, 69, 70 or 182 that such a deduction should have been made, the employer shall not incur any liability provided that he has not furnished any information that is inexact in a material particular. He shall thereupon be liable, without interest or penalties, to pay the contribution required to be paid by him with respect to such employee.

Upon payment of such contribution by the employer, the employee shall be deemed, for the purposes of paragraph b of section 56, to have notified the Minister, within the required delay, of the employer’s failure.

1965 (1st sess.), c. 24, s. 61; 1972, c. 53, s. 17.