R-5, r. 1 - Regulation respecting contributions to the Québec Health Insurance Plan

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3. The employer must file an annual information return in prescribed form with respect to the wages on which he must pay a contribution under section 34 of the Act or would be required to do so but for the fifth, sixth and seventh paragraphs of that section. Title XL of the Regulation respecting the Taxation Act (chapter I-3, r. 1), except section 1086R67 and the first paragraph of section 1086R71, applies, with the necessary modifications, to that return.
R.R.Q., 1981, c. R-5, r. 1, s. 3; O.C. 778-94, s. 4; O.C. 1707-97, s. 108; O.C. 1451-2000, s. 2; O.C. 1463-2001, s. 2; O.C. 1116-2007, s. 1; O.C. 1303-2009, s. 1.