R-9 - Act respecting the Québec Pension Plan

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59.1. An amount may be deducted or withheld under section 59 by an employer in respect of remuneration paid to an employee who performs employment duties for a regulated establishment, within the meaning of section 42.6 of the Taxation Act (chapter I-3), only to the extent that the amount does not reduce any amount that, but for section 59, would have been deducted or withheld from that remuneration under section 153 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), without reference to subsection 1.2 of that section, and under section 82 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23).
1997, c. 85, s. 392; 1998, c. 16, s. 301.
59.1. An amount may be deducted or withheld under section 59 by an employer in respect of remuneration paid to an employee who performs employment duties for a regulated establishment only to the extent that the amount does not reduce any amount that, but for section 59, would have been deducted or withheld from that remuneration under section 153 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), without reference to subsection 1.2 of that section, and under section 82 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23).
1997, c. 85, s. 392.