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The Charter of the French language and its regulations govern the consultation of English-language content.

Special Cases – Source Deductions and Employer Contributions in Certain Situations

Employee Who Turns 72 in the Year

You must withhold Québec Pension Plan (QPP) contributions until December 31 of the year in which an employee turns 72. Stop withholding employee QPP contributions as of January 1 of the year following the year the employee turned 72.

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