Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

R-9 - Act respecting the Québec Pension Plan

Section 52.1
Disposition versions

Full text
52.1. (Repealed).
1981, c. 24, s. 20; 1982, c. 56, s. 35; 1999, c. 40, s. 249; 2001, c. 53, s. 267; 2005, c. 1, s. 336.
52.1. An employer may have made an overpayment if, during a year, he 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 the employee.
The overpayment is equal to the aggregate of the contribution that he must pay for that year as the employer of the employee and the contribution a preceding employer was required to pay for the same year in respect of that employee, less any refund to which a preceding employer is entitled and less the contribution which would have been payable for that year if the aggregate of the salary paid by those employers had been paid to the employee by the same employer.
1981, c. 24, s. 20; 1982, c. 56, s. 35; 1999, c. 40, s. 249; 2001, c. 53, s. 267.
52.1. An employer may have made an overpayment if, during a year, he immediately succeeds another employer following the formation or winding-up of a partnership 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 the employee.
The overpayment is equal to the aggregate of the contribution that he must pay for that year as the employer of the employee and the contribution a preceding employer was required to pay for the same year in respect of that employee, less any refund to which a preceding employer is entitled and less the contribution which would have been payable for that year if the aggregate of the salary paid by those employers had been paid to the employee by the same employer.
1981, c. 24, s. 20; 1982, c. 56, s. 35; 1999, c. 40, s. 249.
52.1. An employer may have made an overpayment if, during a year, he 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 the employee.
The overpayment is equal to the aggregate of the contribution that he must pay for that year as the employer of the employee and the contribution a preceding employer was required to pay for the same year in respect of that employee, less any refund to which a preceding employer is entitled and less the contribution which would have been payable for that year if the aggregate of the salary paid by those employers had been paid to the employee by the same employer.
1981, c. 24, s. 20; 1982, c. 56, s. 35.
52.1. An employer may have made an overpayment if, during a year, he 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 the employee.
The overpayment is equal to the contribution that he must pay for that year as the employer of an employee, less the contribution that the preceding employer was required to pay in respect of that employee.
1981, c. 24, s. 20.
© Gouvernement du Québec