If an employer that is a parent corporation wound up one of its subsidiaries and has been allocated at least 90% of the property of that subsidiary, the employer must take into account the employee contributions already withheld and employer contributions already paid by the wound-up subsidiary from the beginning of the year to the time of the winding-up. If an employee already paid the maximum Québec Pension Plan (QPP) contribution and Québec parental insurance plan (QPIP) premium for the year prior to the winding-up, the salary or wages paid by the parent corporation are not subject to source deductions of these contributions and premiums.