R-9 - Act respecting the Québec Pension Plan

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62. Where a person has deducted from a sum that he was required to pay to another person an amount that he is authorized by this Act to deduct, no action lies against him for so doing.
The receipt of the Minister for an amount deducted, under this Act or under the regulations, is a good and sufficient discharge of the liability of any debtor towards his creditor in this respect and to the extent of the amount certified to have been received by the Minister.
1965 (1st sess.), c. 24, s. 59.