Insufficient Québec Parental Insurance Plan (QPIP) Premiums
If the amount that you withheld as the employee's Québec parental insurance plan (QPIP) premium is insufficient, you are required to remit to us the amount you did not withhold, together with your employer premium. You can recover the employee premium that you paid out of your own funds later by deducting the amount from any salary or wages you pay the employee in the 12 months following the date on which the premium should have been withheld. You can recover the equivalent of only one QPIP premium from each payment of salary or wages.
If the employee does not reimburse you, the amount becomes a taxable benefit that you must include in boxes A and L of the employee's RL-1 slip.
You can recover the equivalent of one QPIP premium from each payment of salary or wages.
We may adjust the amount of the QPIP premium you are required to pay and make a reassessment or an additional assessment. Once you are notified of the premium assessed, you must pay it immediately.
If you are not satisfied with the decision, you can request an explanation or take one of the steps described under Recourse for Taxpayers.
We have four years after the date on which an amount becomes payable to make an assessment. However, this deadline does not apply if you:
- have not filed a return;
- have made a false statement or committed fraud in supplying the required information; or
- have filed an application for waiver on the prescribed form.