R-9 - Act respecting the Québec Pension Plan

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78.2. Where an amount paid to the Minister by an employer is deemed under section 59.2 not to have been deducted, the Minister may refund that amount to the employer if the employer applies to the Minister for the refund within four years after the end of the year for which the amount was paid.
2021, c. 14, s. 219.