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Act respecting labour standards Chapter III.1 - Contributions (Section 39.0.1 to 39.0.6)

Chapter III.1 - Contributions (Section 39.0.1 to 39.0.6)

Division II - Contributions and payments (Section 39.0.2 à 39.0.4)

Section 39.0.3


Payment to the Minister of Revenue of the contribution provided for in section 39.0.2 in respect of a calendar year shall be made on or before the day on which the employer subject to contribution must file the return provided for in Title XXVII of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r. 1) in respect of the payments required under section 1015 of the Taxation Act (chapter I-3) in relation to the wages paid by him in that year.

The employer shall forward his payment to the Minister of Revenue, together with the prescribed form.

1994, c., 46, s. 6.; 1997, c. 14, s. 313.