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R-5 - Act respecting the Régie de l’assurance maladie du Québec
Section 37.16
Disposition versions
37.16. In this division, unless the context indicates otherwise,
“dependent child” of an individual for a year has the meaning assigned by section 37.1;
“due date”, when applicable to an individual for a year, means
(a) if the individual died after 31 October of the year and before 1 May of the following year, the day that is six months after the individual’s death; and
(b) in all other cases, 30 April of the following year;
“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;
“eligible spouse” of an individual for a year has the meaning assigned by section 37.1;
“exempt individual” for a year means an individual who is exempted under any of subparagraphs a to c and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002) from the tax for the year under Part I of the Taxation Act (chapter I-3);
“income” of an individual for a particular year means, subject to section 37.16.1, the aggregate of all amounts each of which is the income of the individual for a taxation year ending in the particular year, determined under Part I of the Taxation Act;
“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;
“year” means the calendar year.
37.16. In this division, unless the context indicates otherwise,
“dependent child” of an individual for a year has the meaning assigned by section 37.1;
“due date”, when applicable to an individual for a year, means
(a) if the individual died after 31 October of the year and before 1 May of the following year, the day that is six months after the individual’s death; and
(b) in all other cases, 30 April of the following year;
“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;
“eligible spouse” of an individual for a year has the meaning assigned by section 37.1;
“exempt individual” for a year means
(a) an individual whose family income for the year does not exceed
i. $23,880 where, for the year, the individual has no eligible spouse but has one dependent child,
ii. $27,055 where, for the year, the individual has no eligible spouse but has more than one dependent child,
iii. $23,880 where, for the year, the individual has an eligible spouse but has no dependent child, and
iv. where, for the year, the individual has an eligible spouse and at least one dependent child,
(1) $27,055 where the individual has one dependent child for the year, or
(2) $29,985 where the individual has more than one dependent child for the year;
(b) an individual who is exempted under section 24.1 of the Act respecting prescription drug insurance (chapter A-29.01) from payment of the premium under section 23 of that Act for the year; and
(c) an individual who is exempted under any of subparagraphs a to c and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002) from the tax for the year under Part I of the Taxation Act (chapter I-3);
“family income” of an individual for a year means the aggregate of the income of the individual for the year and the income for the year of the individual’s eligible spouse for the year;
“income” of an individual for a particular year means, subject to section 37.16.1, the aggregate of all amounts each of which is the income of the individual for a taxation year ending in the particular year, determined under Part I of the Taxation Act;
“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;
“year” means the calendar year.
37.16. In this division, unless the context indicates otherwise,
“dependent child” of an individual for a year has the meaning assigned by section 37.1;
“due date”, when applicable to an individual for a year, means
(a) if the individual died after 31 October of the year and before 1 May of the following year, the day that is six months after the individual’s death; and
(b) in all other cases, 30 April of the following year;
“eligible spouse” of an individual for a year has the meaning assigned by section 37.1;
“exempt individual” for a year means
(a) an individual whose family income for the year does not exceed
i. $23,880 where, for the year, the individual has no eligible spouse but has one dependent child,
ii. $27,055 where, for the year, the individual has no eligible spouse but has more than one dependent child,
iii. $23,880 where, for the year, the individual has an eligible spouse but has no dependent child, and
iv. where, for the year, the individual has an eligible spouse and at least one dependent child,
(1) $27,055 where the individual has one dependent child for the year, or
(2) $29,985 where the individual has more than one dependent child for the year;
(b) an individual who is exempted under section 24.1 of the Act respecting prescription drug insurance (chapter A-29.01) from payment of the premium under section 23 of that Act for the year; and
(c) an individual who is exempted under any of subparagraphs a to c and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002) from the tax for the year under Part I of the Taxation Act (chapter I-3);
“family income” of an individual for a year means the aggregate of the income of the individual for the year and the income for the year of the individual’s eligible spouse for the year;
“income” of an individual for a year means the income of the individual for the year, determined under Part I of the Taxation Act;
“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
“year” means the calendar year.
37.16. In this division, unless the context indicates otherwise,
“due date”, when applicable to an individual for a year, means
(a) if the individual died after 31 October of the year and before 1 May of the following year, the day that is six months after the individual’s death; and
(b) in all other cases, 30 April of the following year;
“family income” of an individual for a year means the aggregate of the income of the individual for the year determined under Part I of the Taxation Act (chapter I-3) and the income for the year of the individual’s eligible spouse, within the meaning of section 37.1, for the year, determined under that Part I;
“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
“year” means the calendar year.
