R-5 - Act respecting the Régie de l’assurance maladie du Québec

Updated to 1 July 2000

This document has official status.

chapter R-5

Act respecting the Régie de l’assurance maladie du Québec

1999, c. 89, s. 52.

CHAPTER I ESTABLISHMENT AND ORGANIZATION OF THE BOARD

1978, c. 70, s. 1.

1. A body, hereinafter called “the Board”, is established under the name of “Régie de l’assurance maladie du Québec”.

1969, c. 53, s. 1; 1977, c. 5, s. 14; 1999, c. 89, s. 52.

2. The function of the Board shall be to administer and implement the programs of the health insurance plan instituted by the Health Insurance Act (chapter A-29) and any other program entrusted to it by law or by the Government.

The Board shall, in particular, for such purposes,

(a)  assume the cost of services and goods provided for under the programs;

(b)  control the eligibility of persons to the programs, the remuneration paid to health professionals, and payments or reimbursements made, as the case may be, to institutions, laboratories, the person dispensing the service or furnishing the goods or the person who received them;

(c)  advise the Minister of Health and Social Services on any matter he refers to it and inform him of any problem or any matter which, in its opinion, warrants examination or action by that Minister, by another minister or by any interested body with regard to the administration or implementation of a program;

(d)  organize and direct the operational research and assessment needed for proper administration and implementation of the programs;

(e)  publish, subject to Division VII of the Health Insurance Act, any information relating to:

i.  its management, operational research and assessment activities;

ii.  the nature, frequency, origin, destination, distribution and cost of insured services it has paid for; and

iii.  the total and average remuneration of health professionals, by class and specialty, by region and by type of acts;

(f)  inform the public of the possibilities of access to all services and goods it is empowered to pay and the conditions to be fulfilled to have access thereto;

(g)  subject to sections 63 and 64 of the Health Insurance Act, inform persons who have benefited from health services of the name of the health professional, the institution, the laboratory or of any person having furnished insured services to them, the dates on which they were furnished, the cost of each service received and the total sum thus paid for those services during a given fiscal year;

(h)  establish and keep up to date, for the purposes of the Health Insurance Act, a register of health professionals and, subject to section 63 of the Health Insurance Act, facilitate access to it by the Minister of Health and Social Services or his authorized representative for the purposes of the Health Insurance Act, the Hospital Insurance Act (chapter A-28) or any other Act under the administration of the Minister;

(i)  contribute, subject to the seventh paragraph of section 67 of the Health Insurance Act, to research in the fields of health and social services.

The Board shall be the depositary of the data relating to health and social services entrusted to it pursuant to an agreement subject to section 70 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1) by the Minister of Health and Social Services, a regional board established by the Act respecting health services and social services (chapter S-4.2), an institution within the meaning of that Act, a public health director or the regional council established by the Act respecting health services and social services for Cree Native persons (chapter S-5). The management of the data shall be assumed by the Board on behalf of the person or body having entrusted the data to the Board.

The Board shall also exercise any function delegated to the Board pursuant to an agreement with a minister.

1969, c. 53, s. 2; 1970, c. 37, s. 81; 1971, c. 47, s. 17; 1973, c. 30, s. 15; 1974, c. 40, s. 20; 1977, c. 5, s. 14; 1979, c. 1, s. 56; 1981, c. 9, s. 38; 1982, c. 53, s. 57; 1985, c. 6, s. 511; 1985, c. 23, s. 24; 1989, c. 50, s. 44; 1988, c. 51, s. 121; 1991, c. 42, s. 587; 1992, c. 21, s. 375; 1997, c. 94, s. 2; 1999, c. 22, s. 41; 1999, c. 48, s. 1; 1999, c. 89, s. 45.

Not in force

2.0.1. In the exercise of its functions relating to directory services, the Board shall enter in the directory

(1)  the numbers of the certificates that have been suspended or cancelled;

(2)  the name and certificate of every certification service provider designated by the Conseil du trésor in accordance with section 520.3.3 of the Act respecting health services and social services (chapter S-4.2), and the identifier of the policy statement that applies in the health and social services sector; and

(3)  any other information mentioned in the policy statement referred to in the second paragraph.

As provider of directory services, the Board shall publish in the Gazette officielle du Québec the policy statement it must make in accordance with section 52 of the Act to establish a legal framework for information technology (chapter C-1.1).

2005, c. 32, s. 288.

Not in force

2.0.2. Before collecting the information sent to it under the second paragraph of section 520.17 of the Act respecting health services and social services (chapter S-4.2), the Board must ensure that the person concerned consented to its doing so and that the consent remains valid and was not revoked.

2005, c. 32, s. 288.

Not in force

2.0.3. On request, the Board shall forward a copy of the information referred to in subparagraph h.4 of the second paragraph of section 2 that it holds, or of which subparagraph h.2 or h.3 of that paragraph authorizes it to store a copy, to a health and social services agency or an institution authorized by the Minister in accordance with section 520.7 of the Act respecting health services and social services (chapter S-4.2).

On request, the Board shall also communicate the information referred to in the third and fourth paragraphs of section 57.2 of the Act respecting prescription drug insurance (chapter A-29.01) to the Conseil du médicament, in non-nominative form, concerning a person who has consented to the storage of personal information and to whom a medication was dispensed by a pharmacist practising in a community pharmacy, along with any other necessary data, in non-nominative form, referred to in the fifth paragraph of that section, that the Board stores under subparagraphs h.2 and h.3 of the second paragraph of section 2.

2005, c. 32, s. 288; 2005, c. 40, s. 38.

Not in force

2.0.4. To keep the register of consent given and consent revoked referred to in subparagraph h.5 of the second paragraph of section 2 up to date, the Board shall revoke the consent of a person who is no longer an insured person within the meaning of the Health Insurance Act (chapter A-29). It may use the information it holds for the purposes of that Act to do so.

2005, c. 32, s. 288.

Not in force

2.0.5. An agency or institution referred to in section 520.7 of the Act respecting health services and social services (chapter S-4.2) must send to the Board for compilation the names and unique identification numbers of the persons in respect of whom the agency or institution stores information in accordance with that Act, to enable the Board to exercise its functions related to the locator service provided for in subparagraph h.6 of the second paragraph of section 2. The Board must compile the same information the first time it collects personal information sent to it under the second paragraph of section 520.17 of that Act.

An authorized agency or institution and the Board must also inform the locator service that they no longer store information concerning an insured person following the destruction of that information.

On request, the Board shall communicate to an authorized health and social service provider within the meaning of section 520.20 of the Act respecting health services and social services the list of agencies and institutions that store, in respect of a person having consented to it, the information referred to in section 520.9 of that Act, or confirmation that the Board holds or stores information referred to in subparagraph 6 of the first paragraph of that section, if no agency or institution stores information concerning such a person, as well as the person’s unique identification number.

2005, c. 32, s. 288.

2.1. The Board shall recover, from the department or body concerned, the cost of services and goods it assumes under a program entrusted to it by law or by the Government, to the extent provided for under that program.

The Board shall also recover from the Commission de la santé et de la sécurité du travail, in accordance with the Workers’ Compensation Act (chapter A-3) and the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the cost of the services it has assumed under the fourteenth paragraph of section 3 of the Health Insurance Act (chapter A-29) as well as the administration costs relating thereto.

1991, c. 42, s. 587; 1992, c. 44, s. 81; 1994, c. 8, s. 21; 1994, c. 12, s. 67; 1995, c. 69, s. 23; 1999, c. 89, s. 46, s. 52.

3. The Board is a legal person.

1969, c. 53, s. 3; 1999, c. 40, s. 244.

4. The Board shall have the rights and privileges of a mandatary of the State.

The property possessed by the Board shall form part of the domain of the State, but the performance of the obligations of the Board may be levied on such property.

1969, c. 53, s. 4; 1977, c. 5, s. 14; 1999, c. 40, s. 244.

5. The Board binds none but itself when it acts in its own name.

1969, c. 53, s. 5.

6. The head office of the Board shall be in the territory of Ville de Québec, but it may transfer it to another locality with the approval of the Government; such change shall come into force upon publication of a notice thereof in the Gazette officielle du Québec.

The Board may hold its sittings at any place in Québec.

1969, c. 53, s. 6; 1996, c. 2, s. 844; 1999, c. 40, s. 244.

7. The Board shall consist of 15 members, including a president and a vice-president, appointed by the Government.

The vice-president shall be designated by the Government from among the members.

The president shall be appointed for a term not exceeding ten years and the other members for a term not exceeding three years.

Two of those members shall be appointed after consultation with organizations representing the business community, one after consultation with organizations representing labour, two after consultation with organizations representing consumers, and three members, who must be health professionals within the meaning of the Health Insurance Act (chapter A-29), of whom one must be a general practitioner and one a medical specialist, shall be appointed after consultation with each body representing a class of health professionals having entered into an agreement. Two other members shall be appointed after consultation with the professional orders in the field of health.

Two other members shall be appointed from among the members of the board of directors of an institution referred to as an institution in the Act respecting health services and social services (chapter S-4.2) and of a regional board instituted under that Act or of the institution to which Part IV.2 of that Act applies.

Two other members shall be appointed from among the officers of the Government or of its bodies.

1969, c. 53, s. 7; 1970, c. 37, s. 82; 1977, c. 5, s. 14; 1979, c. 1, s. 57; 1991, c. 42, s. 588; 1992, c. 21, s. 375; 1998, c. 39, s. 187; 1999, c. 89, s. 47.

7.1. The Government shall fix the remuneration, social benefits and other terms of employment of the president.

1991, c. 42, s. 589.

7.2. The members of the Board, apart from the president, shall not be remunerated except in such cases, on such conditions and to such extent as the Government may determine.

They are however entitled to the reimbursement of expenses incurred in the performance of their duties, on the conditions and to the extent determined by the Government.

1991, c. 42, s. 589.

8. The members of the Board shall remain in office until reappointed or replaced, notwithstanding the expiry of their term of office.

1969, c. 53, s. 8.

9. If the president is absent or unable to act, he shall be replaced by the vice-president; whenever another member is so unable to act, he may be replaced by a person appointed to exercise his functions while he is unable to act by the Government which shall fix his remuneration.

1969, c. 53, s. 9; 1999, c. 40, s. 244.

10. The president shall be the director general of the Board.

1969, c. 53, s. 10; 1990, c. 56, s. 6.

11. The secretary and the other officers and employees of the Board shall be appointed and remunerated in accordance with the Public Service Act (chapter F-3.1.1).

1969, c. 53, s. 11; 1978, c. 15, s. 140; 1983, c. 55, s. 161.

12. No member of the Board, under pain of forfeiture of his office, shall have any direct or indirect interest in an undertaking that puts his personal interest in conflict with that of the Board.

Such forfeiture, however, shall not be incurred if such interest devolves to him by succession or gift and he renounces or disposes of it with all possible dispatch.

It shall also not be incurred in the case of a member who receives fees for professional care given in the practice of his functions.

1969, c. 53, s. 12.

13. The president shall devote his time exclusively to the work of the Board and the duties of his office.

1969, c. 53, s. 13.

14. The president and director general shall be responsible for the administration of the Board within the scope of its by-laws of internal management; such by-laws, to come into force, shall be approved by the Government.

1969, c. 53, s. 14; 1990, c. 56, s. 7.

14.1. The Board may delegate to the president and director general, to a member of the personnel or to the holder of a designated position, the exercise of the powers assigned to the Board by this Act, by the Health Insurance Act and by the Act respecting prescription drug insurance.

The Board may also authorize the subdelegation of listed functions. Where applicable, the Board shall identify the member of the personnel or the holder of a position to whom a function may be subdelegated.

1999, c. 89, s. 48.

15. Six members including the president or, in the cases contemplated in section 9, the vice-president, shall constitute a quorum of the Board.

In the case of a tie vote the president or, in the cases provided for in section 9, the vice-president, shall have a casting vote.

1969, c. 53, s. 15; 1970, c. 37, s. 83; 1991, c. 42, s. 590.

16. The minutes of the sittings of the Board, approved by it and certified by the secretary or by any other functionary of the Board designated by the by-laws passed for such purpose by the Board, shall be authentic; the same shall apply to documents and copies emanating from the Board or forming part of its records, when so certified.

1969, c. 53, s. 16; 1973, c. 30, s. 16; 1992, c. 57, s. 683.

16.1. The Board may authorize a person who submits to the Board a notice, report, declaration, statement of fees, claim for payment, statement of account or any other document to do so by means of an electronic data processing system or by telecommunication, on the conditions it determines by by-law, according to the classes of documents indicated therein. To come into force, the by-law must be approved by the Government.

1994, c. 8, s. 22.

16.2. An intelligible transcription in writing of the data stored by the Board on a computer-based storage medium forms part of its documents and is proof of its contents when certified by the secretary or by any other officer of the Board authorized in accordance with section 16.

In the case of data sent to the Board under section 16.1, the transcription must reproduce the data accurately.

1994, c. 8, s. 22.

17. The members, functionaries and employees of the Board cannot be sued by reason of official acts done in good faith in the exercise of their functions.

1969, c. 53, s. 17.

18. None of the extraordinary recourses provided in articles 834 to 850 of the Code of Civil Procedure shall be exercised and no injunction shall be granted against the Board or the members of the Board acting in their official capacity.

1969, c. 53, s. 18; 1970, c. 37, s. 84.

19. A judge of the Court of Appeal, upon motion, may annul summarily any writ, order or injunction issued or granted contrary to section 17 or 18.

1970, c. 37, s. 84; 1979, c. 37, s. 43.

20. In the exercise of its powers, the Board may, by itself or any person appointed by it, inquire into any matter within its competence. It may also, in the same manner, inquire into any matter concerning the conditions governing the recognition of a manufacturer of medications or a wholesaler distributing medications, their commitments and the conditions governing their practices as regards the price of medications, prescribed by regulation of the Minister under section 80 of the Act respecting prescription drug insurance (chapter A-29.01).

For such purposes, the Board and every such person shall have the powers and immunities of commissioners appointed under the Act respecting public inquiry commissions (chapter C-37), except the power to order imprisonment.

1970, c. 37, s. 84; 1971, c. 47, s. 18; 1992, c. 61, s. 511; 1994, c. 8, s. 23; 1996, c. 32, s. 105.

21. It is forbidden to hinder an inspector or investigator of the Board in the performance of his duties, to mislead or attempt to mislead him by concealment or false or untrue declarations, or to refuse to obey any order he may give under this Act or the regulations.

Such inspector or investigator must, if so required, exhibit a certificate, signed by the president of the Board or a person authorized for the purpose by him, attesting his authority.

1970, c. 37, s. 84.

22. When the Board assumes the cost of the remuneration payable by it with respect to a professional, every government department or agency must furnish the Board, at the request of its director general, with such information as it needs to appraise the remuneration for the services furnished by such a professional, and the incumbent minister or deputy minister of the department or chief executive officer of the agency concerned shall also be entitled to obtain such information from the professional concerned when it is so requested of him.

1970, c. 37, s. 84; 1978, c. 15, s. 140; 1990, c. 56, s. 8.

22.1. The Board may obtain from the Commission de la santé et de la sécurité du travail, and the Commission shall furnish to the Board, any information contained in a medical or physical rehabilitation record the Commission has on a worker who has suffered an industrial accident or occupational disease and that the Board needs to assess the remuneration of a professional in the field of health for a service rendered pursuant to the Workers’ Compensation Act (chapter A-3) or to the Act respecting industrial accidents and occupational diseases (chapter A-3.001).

1985, c. 6, s. 512; 1990, c. 57, s. 43.

22.2. The Board may, for the purpose of keeping the insured persons’ files established under this Act and the Health Insurance Act (chapter A-29) up to date on a continuing basis, obtain from the Ministère de l’Emploi et de la Solidarité, from the Régie des rentes du Québec or from the Société de l’assurance automobile du Québec the addresses of beneficiaries of programs administered by them.

1991, c. 42, s. 591; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1997, c. 63, s. 128; 1999, c. 89, s. 52.

23. Subject to section 19 of the Health Insurance Act (chapter A-29), the Government may authorize the Minister of Health and Social Services or the Board to make agreements with any government or body and with any person, association or partnership for the purposes of this Act, the Health Insurance Act or another Act of Québec.

1970, c. 37, s. 84; 1970, c. 42, s. 17; 1971, c. 47, s. 19; 1985, c. 23, s. 24; 1999, c. 40, s. 244; 1999, c. 89, s. 49.

23.1. The Government may also authorize the Board to make, as provided by law, agreements with any government or body and with any person, association or partnership to enable the Board to provide consulting services related to the development or implementation of a health insurance plan or the management of health and social services data.

The Board may, within the framework of those agreements, sell the expertise and products it develops or helps to develop in the performance of its functions.

The Board may collect and include in its revenues any sum generated by such activities, and incur expenditures for such purposes.

1999, c. 89, s. 50.

24. The fiscal year of the Board shall end on 31 March in each year.

1969, c. 53, s. 19.

24.1. The Board must, not later than 15 October each year, produce a report showing the sums it has paid out to physicians in the course of the preceding fiscal year under the Health Insurance Act (chapter A-29). The report must indicate, on the one hand, the proportion of budget variance between expenditures and estimates and on the other, the reasons for such variance.

1991, c. 42, s. 592.

24.2. The Board must, each year, submit its budgetary estimates for the next fiscal year.

1991, c. 42, s. 592; 1999, c. 89, s. 51.

24.3. Every department, body, regional board or institution must furnish the Board, at the request of its general manager, with any information needed for the purposes of sections 24.1 and 24.2.

1991, c. 42, s. 592; 1992, c. 21, s. 375.

24.4. For the purposes of section 19 of the Health Insurance Act (chapter A-29) and of section 431 of the Act respecting health services and social services (chapter S-4.2), the Board must transmit to the Minister of Health and Social Services the report produced by it pursuant to section 24.1 and the budgetary estimates established by it pursuant to section 24.2.

1991, c. 42, s. 592.

25. Not later than 31 July each year, the Board shall submit to the Minister of Health and Social Services a report of its activities for its previous fiscal year; such report shall also contain all the information which the Minister of Health and Social Services may prescribe.

Such report shall be laid before the National Assembly if it is in session or, if it is not, within thirty days of the opening of the next session.

The Board shall give the Minister of Health and Social Services any information he may require respecting its operations.

1969, c. 53, s. 20; 1970, c. 42, s. 17; 1981, c. 22, s. 39; 1985, c. 23, s. 24.

26. The books and accounts of the Board shall be audited by the Auditor General each year and also whenever so ordered by the Government; his reports shall accompany the annual report of the Board.

1969, c. 53, s. 21; 1970, c. 17, s. 102.

CHAPTER II LOANS

1978, c. 70, s. 2.

27. With the previous authorization of the Government, the Board may contract loans by notes, bonds or other securities, at such rate of interest and on such other conditions as are determined by the Government.

1969, c. 53, s. 22.

28. The Government, on such conditions as it determines, may guarantee the payment in principal and interest of any loan of the Board and the performance of any of its obligations.

The sums which the Government may be called upon to pay under such guarantees are taken out of the Consolidated Revenue Fund.

1969, c. 53, s. 23; 1970, c. 37, s. 85; 1977, c. 5, s. 14; 1978, c. 70, s. 3.

29. (Repealed).

1973, c. 30, s. 17; 1974, c. 40, s. 21; 1977, c. 5, s. 14; 1978, c. 70, s. 4.

30. The sums put at the disposal of the Board and the sums obtained by it under section 27 must be used exclusively for the payment of its obligations and the administration of this Act and the Health Insurance Act (chapter A-29).

1969, c. 53, s. 24; 1970, c. 37, s. 86 (part); 1978, c. 70, s. 5.

31. (Repealed).

1970, c. 37, s. 86; 1977, c. 5, s. 14; 1978, c. 70, s. 6.

CHAPTER III DIRECTIVES

1978, c. 70, s. 8.

32. The Minister of Health and Social Services may, within the scope of the responsibilities and powers entrusted to him in respect of the use of public moneys, public health, the rights of insured persons to insured services and observance of agreements to which the Minister is a party, issue directives bearing on the goals and orientations of the Board in the performance of the functions entrusted to it by law.

Such directives must be submitted to the Government for approval. If they are so approved, they shall bind the Board which must comply with them.

Every directive issued under this section must be tabled before the National Assembly within five days of its approval by the Government, if the Assembly is in session, or within five days of the opening of the next session, if it is not.

1969, c. 53, s. 26; 1974, c. 40, s. 22; 1978, c. 70, s. 9; 1985, c. 23, s. 24; 1999, c. 89, s. 52.

CHAPTER IV FINANCING

1978, c. 70, s. 10.

DIVISION I CONTRIBUTIONS

1978, c. 70, s. 10; 1993, c. 64, s. 215.

§ 1 . — Interpretation

1993, c. 64, s. 216.

33. In this division, unless the context indicates a different meaning,

“eligibility period” of an exempt employer means the period that begins on the later of the beginning of the exempt employer’s first taxation year and 26 March 1997 and ends on the last day of the five-year period that begins at that time or on that date, as the case may be;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act (chapter I-3); and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $300,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $300,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts paid or deemed to be paid by the employer in that taxation year and before the particular time in respect of which the employer would be required to pay a contribution under section 34 but for the second paragraph of that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer whose first taxation year begins after 25 March 1997 means the period that begins at the beginning of the eligible employer’s first taxation year and ends at the end of the five-year period after that time;

“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 the said Act;

“regulation” means any regulation made by the Government under this division;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the said Act, except section 43.3 of the said Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of the said Act and excluding salary referred to in section 64 of the Act respecting international financial centres (chapter C-8.3) and prescribed remuneration;

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer whose first taxation year begins after 25 March 1997, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $300,000 in the definition shall be replaced, wherever it occurs, by an amount equal to the proportion of $300,000 that the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100.

33.0.1. In section 33, the expression “taxation year” means a taxation year within the meaning of Part I of the Taxation Act (chapter I-3).

1997, c. 14, s. 315; 1997, c. 85, s. 371.

33.1. The application of this division and the regulations shall not be affected by article 77 of the Civil Code in determining whether or not a person is resident in Québec, in Canada or elsewhere.

1994, c. 22, s. 357.

33.2. In this subdivision and in subdivision 2, any reference to wages that a person or an employer pays or has paid is a reference to wages that the person or employer pays, allocates, grants or awards or has paid, allocated, granted or awarded.

1995, c. 1, s. 216.

§ 2 . — Contribution payable by employers

1993, c. 64, s. 218.

34. On the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I-3), every employer, except a prescribed employer, shall pay to the Minister of Revenue a contribution equal to 4.26 % of the wages that he pays and that he is deemed to pay under the second paragraph of section 979.3 and section 1019.7 of the said Act to his employee who reports for work at his establishment in Québec or to whom those wages, if the employee is not required to report for work at an establishment of his employer, are paid or deemed paid from such an establishment in Québec, of the wages the employer pays to a trustee or custodian in respect of such an employee and, except to the extent that it is contemplated by this section, of that part referred to in section 43.2 of the said Act of any contribution, and of the related tax, he pays to the administrator of a multi-employer insurance plan within the meaning of section 43.1 of the said Act in respect of such an employee.

However, where the employer is an eligible employer at the time the wages or amount are paid or deemed to be paid and where, in respect of such an employer the first taxation year of which began after 25 March 1997, that time is included in the employer’s exemption period, no contribution is payable under this section in respect of the portion of the wages or amount that does not exceed the amount by which the employer exemption at that time exceeds the aggregate of the other wages or amounts paid or deemed to be paid at that time by the employer, in respect of which no contribution is payable under this section by reason of this paragraph.

In addition, if the employer is an exempt employer at the time the wages or amount are paid or deemed to be paid, and where that time is included in the employer’s eligibility period, no contribution is payable under this section in respect of those wages or that amount.

1978, c. 70, s. 10; 1981, c. 12, s. 27; 1983, c. 43, s. 13; 1985, c. 25, s. 178; 1987, c. 21, s. 98; 1988, c. 4, s. 156; 1990, c. 7, s. 229; 1991, c. 8, s. 107; 1992, c. 1, s. 218; 1993, c. 64, s. 219; 1995, c. 1, s. 217; 1995, c. 63, s. 283; 1997, c. 14, s. 316; 1997, c. 85, s. 372; 1999, c. 83, s. 285.

34.0.0.1. For the purposes of section 34, the following rules apply:

(a)  an employee who reports for work at an establishment of his employer means

i.  in respect of wages not described in subparagraph ii, an employee who reports for work at that establishment for the employee’s regular pay period to which the wages relate;

ii.  in respect of wages that are paid as a premium, an increase with retroactive effect or a vacation pay, or that are paid to a trustee or depositary in respect of the employee, that are deemed to be paid under the second paragraph of section 979.3 of the Taxation Act (chapter I-3) or that do not relate to a regular pay period of the employee, an employee who ordinarily reports for work at that establishment;

(b)  where, during a regular pay period of an employee, the employee reports for work at an establishment of his employer situated in Québec and at an establishment of his employer situated outside Québec, the employee is deemed for that period, in respect of wages not described in subparagraph ii of subparagraph a,

i.  except where subparagraph ii applies, to report for work only at the establishment situated in Québec;

ii.  to report for work only at the establishment situated outside Québec where, during that period, he reports for work mainly at such an establishment of his employer;

(c)  where an employee ordinarily reports for work at an establishment of his employer situated in Québec and at an establishment of his employer situated outside Québec, the employee is deemed, in respect of wages described in subparagraph ii of subparagraph a, to ordinarily report for work only at the establishment situated in Québec.

1995, c. 63, s. 284.

34.0.0.2. For the purposes of section 34, where an employee is not required to report for work at an establishment of his employer and where his wages are not paid or deemed to be paid from such an establishment situated in Québec, that employee is deemed to report for work at an establishment of his employer situated in Québec for a pay period if, in reference to the place where he mainly reports for work, the place where he mainly performs his duties, the establishment from where the employee is supervised, the nature of the duties performed by the employee or any other similar criterion, it may reasonably be considered that the employee for that pay period is an employee of that establishment.

1997, c. 85, s. 373.

34.0.0.3. For the purposes of this subdivision, where an employee of an establishment, situated elsewhere than in Québec, of an employer provides a service in Québec to another employer that is not the employer of the employee, or for the benefit of such an other employer, an amount that may reasonably be regarded as the wages earned by the employee to provide the service is deemed to be wages paid by the other employer, in the pay period in which the wages are paid to the employee, to an employee of the other employer who reports for work at an establishment of that other employer situated in Québec if,

(a)  at the time the service is provided, the other employer has an establishment situated in Québec;

(b)  the service provided by the employee is

i.  performed by the employee in the ordinary course of performing the duties of the employment with the employer,

ii.  provided to, or for the benefit of, the other employer in the course of the regular, ongoing activities of a business carried on by the other employer, and

iii.  in the nature of the services provided by employees of employers carrying on the same type of business as the business referred to in subparagraph ii; and

(c)  the amount is not otherwise included in the aggregate of the wages paid by the other employer and determined for the purposes of this subdivision.

1997, c. 85, s. 373.

34.0.0.4. Section 34.0.0.3 does not apply in respect of a pay period of another employer referred to therein if the Minister is of opinion that a reduction in the contribution payable under this Act by the employers referred to in section 34.0.0.3 is not one of the purposes or expected results of entering into or maintaining in effect

(a)  an agreement under which the service is provided by the employee referred to in section 34.0.0.3 to the other employer or for the benefit of the other employer; or

(b)  any other agreement that affects the amount of wages paid by the other employer in the pay period for the purposes of this subdivision and that the Minister considers to relate to the agreement for the provision of services referred to in paragraph a.

1997, c. 85, s. 373.

34.0.1. In this subdivision, where a particular employer pays wages, other than an amount described in section 43, 47 or 47.1 of the Taxation Act (chapter I-3), in respect of which no employer would be bound, but for this section and the second and third paragraphs of section 34, to pay a contribution under section 34 and the person to whom the particular employer pays such wages is not required, in respect of those wages, to report for work at an establishment of the particular employer, the following rules apply:

(a)  the particular employer is deemed to be an employer of the person to whom he pays the wages;

(b)  the person to whom the wages are paid is deemed to be an employee of the particular employer.

1991, c. 8, s. 108; 1992, c. 1, s. 219; 1993, c. 64, s. 220; 1995, c. 1, s. 218; 1997, c. 14, s. 317; 1997, c. 85, s. 374.

34.0.2. For the purposes of this subdivision, where, in a period, an employee is, within the meaning of an agreement on social security providing for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker seconded to that country by an employer having an establishment in Québec and, under the agreement, the employee is subject to the legislation of Québec only where reciprocity applies, he is deemed, for that period, to report for work at the establishment, situated in Québec, of the employer by whom he was so seconded and, where his wages for that period are not paid by the employer by whom he was seconded, the following rules apply:

(a)  the employee must inform that employer in writing, on or before the sixtieth day following the end of a year, of the aggregate of all amounts paid to him as wages during all or part, as the case may be, of the period included in that year, as a worker seconded by the employer, within the meaning of the agreement;

(b)  the amounts so paid to the employee as wages during all or part, as the case may be, of the period included in the year, are deemed to be wages paid by the employer to his employee, on the sixtieth day following the end of the year.

1993, c. 19, s. 159; 1993, c. 64, s. 221.

34.1. Where an employer has undertaken in a collective agreement entered into under the Labour Code (chapter C-27) to pay, for the benefit of his employees, the contribution that they had to pay under Division II of the Act to provide for the financing of health programmes (1976, chapter 27) as it read before being replaced by Division I of Chapter IV of this Act, he must remit to them an amount equivalent to that contribution at each maturity until the end of his undertaking. The employer must in addition indicate to the association certified under the Labour Code, not later than 60 days after 4 April 1979, the amount so returned to each of his employees and the manner in which that amount was established.

The employer is discharged from the obligation to remit to his employees the amount owing to them under the first paragraph, if the association certified under the Labour Code accepts that the employer grant equivalent benefits to his employees.

Payment of the amounts owed by an employer to his employees under the first and second paragraphs shall not be exacted by them before the expiry of the 60 days contemplated in the first paragraph.

Any difficulty resulting from the application of this section constitutes a grievance within the meaning of the Labour Code as in the case of the interpretation or application of the collective agreement binding the employer and that association.

1979, c. 1, s. 58.

§ 3 . — Contribution payable by individuals

1993, c. 64, s. 222.

34.1.1. Every individual resident in Québec on the last day of a year, other than an individual who, under section 982 or 983 of the Taxation Act (chapter I-3) or subparagraphs a to c of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31) is exempt from the tax provided for under Part I of the Taxation Act for the year, shall pay a contribution on his total income for the year.

1993, c. 64, s. 222.

34.1.2. For the purposes of section 34.1.1, where, in a year, an individual has died or has ceased to be resident in Canada, the last day of that year is deemed to be the day of his death or the last day of his being resident in Canada, as the case may be.

1993, c. 64, s. 222.

34.1.3. Where, for the purposes of Part I of the Taxation Act (chapter I-3), an individual is deemed to have been resident in Québec throughout a year, he is deemed, for the purposes of this subdivision, to have been resident in Québec throughout the year.

1993, c. 64, s. 222.

34.1.4. In this subdivision, subject to section 34.1.5, the total income of an individual for a year means the amount by which

(a)  the aggregate of

i.  any amount that, for the purposes of Part I of the Taxation Act (chapter I-3), the individual is required to include in computing his income for the year from an office or employment under

(1)  section 42.8 of the said Act,

(2)  section 43 of the said Act, or

(3)  section 58.2 or 58.3 of the said Act by reason of paragraph a of those sections;

ii.  any amount representing the individual’s income for the year from a business or property, computed in accordance with Part I of the Taxation Act but without reference to subsection 2 of section 497 of the said Act, except, where applicable, the individual’s share of the income of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of that Act, operated by the partnership;

iii.  any amount representing an amount determined for the year in respect of the individual under paragraph b of section 28 of the Taxation Act, in respect of capital gains and capital losses;

iv.  any amount, other than income derived from an office, an employment, a business or property, computed in accordance with Part I of the Taxation Act, and other than an amount contemplated in subparagraph iii, that is included in computing the individual’s income for the year under Part I of the said Act, except any amount included in the computation by reason of

(1)  section 310 of the said Act, to the extent that section 310 refers to section 931.1, 935.10.1, 965.20 or 965.49 of the said Act;

(2)  paragraphs k.1 to k.5 of section 311 or section 317 of the said Act, if such amount is deductible in computing the individual’s taxable income for the year under section 725 of the said Act by reason of paragraph b, b.1 or c of the said section 725, or is an amount received as a pension under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9), or

(3)  section 311.1 or 312.4 of the said Act; exceeds

v.  (subparagraph repealed);

(b)  the aggregate of

i.  any amount representing the individual’s loss for the year from a business or property, computed in the manner described in subparagraph ii of paragraph a, except, where applicable, the individual’s share of the loss of a partnership of which the individual is a member from the operations of an international financial centre, within the meaning of section 1 of the Taxation Act, operated by the partnership;

ii.  any amount deducted in computing the individual’s income for the year by reason of paragraphs d, d.1 or f to i of section 336 of the Taxation Act, except to the extent that paragraph d of that section refers to an overpayment of an amount described in section 311.1 of that Act or of a pension paid under the Old Age Security Act, by reason of section 336.0.3 of the Taxation Act, by reason of paragraph b of section 339 of that Act to the extent that that paragraph refers to an amount that is deductible under section 924, 926 or 928 of that Act, by reason of paragraph c of that section 339 to the extent that that paragraph refers to an amount that is deductible under section 952.1 of that Act, by reason of paragraph d, d.1, d.2 or f of that section 339, or by reason of section 961.20 or 961.21 of that Act;

ii.1.  (subparagraph repealed);

iii.  the part of any allowable business investment loss, within the meaning of section 1 of the Taxation Act, of the individual for the year, deducted by the individual in computing his income for the year under subparagraph ii of paragraph c of section 28 of the said Act;

iv.  where the individual is contemplated by section 737.16 of the Taxation Act, that part of the aggregate determined under paragraph a than can reasonably be considered to entitle the individual to a deduction under that section in computing his taxable income for the year; and

v.  any amount included in the aggregate determined under paragraph a that is

(1)  an amount exempt from income tax in Québec or in Canada that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph a thereof, or

(2)  income derived from employment that is deducted by the individual in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph d thereof;

(3)  income situated on a reserve or premises that the individual deducts in computing his taxable income for the year under section 725 of the Taxation Act by reason of paragraph e thereof;

vi.  any other amount not otherwise deductible in computing the individual’s total income for the year that the individual has deducted in computing his income for the year under Part I of the Taxation Act as repayment of an amount included in the aggregate determined in his respect under paragraph a for a year, or that would be so determined if this section did not apply to that year.

1993, c. 64, s. 222; 1994, c. 22, s. 358; 1995, c. 1, s. 219; 1995, c. 49, s. 243; 1995, c. 63, s. 285; 1997, c. 85, s. 375; 1998, c. 16, s. 300; 1999, c. 86, s. 101.

34.1.5. For the purpose of determining an individual’s total income for the year, the following rules apply:

(a)  in the case of an individual who has been resident in Canada during part of the year only and, during some other part of the year, has not held employment, within the meaning of section 1 of the Taxation Act (chapter I-3), in Canada or has not carried on a business, within the meaning of the said section 1, in Canada, only the amounts contemplated in section 34.1.4 that are included or deducted in computing the amount determined for the year in respect of the individual under subparagraph a of the second paragraph of section 23 of the said Act shall be taken into account;

(b)  in the case of an individual who has died in the year, only the amounts included or deducted in computing his income as indicated in a separate fiscal return filed for the year as a result of an election made in accordance with the second paragraph of section 429 of the Taxation Act or section 681 or 1003 of the said Act, shall be taken into account.

1993, c. 64, s. 222.

34.1.6. The contribution payable by an individual for a year under this subdivision is as follows:

(a)  if his total income for the year does not exceed $40 000, the lesser of $150 and 1 % of the amount by which his total income exceeds $5 000;

(b)  if his total income for the year exceeds $40 000, the lesser of $1 000 and the aggregate of $150 and 1 % of the amount by which his total income exceeds $40 000.

However, the contribution payable under this subsection for a year by an individual who carries on a business, within the meaning of section 1 of the Taxation Act (chapter I-3), outside Québec but within Canada, is equal to the part of the contribution that would, but for this paragraph, be established for the year under this section in respect of the individual, and corresponding to the proportion between his income earned in Québec and his income earned in Québec and elsewhere, as established by regulation.

1993, c. 64, s. 222.

34.1.7. Except where inconsistent with this subdivision, the second paragraph of section 87.4, subsection 2 of section 333.2, the second paragraph of section 421.8 and sections 485.48, 929.1, 1000 to 1002, 1004 to 1026.0.1, 1026.2 and 1034 to 1079.16 of the Taxation Act (chapter I-3) apply, with the necessary modifications, to this subdivision.

1993, c. 64, s. 222; 1995, c. 1, s. 220; 1995, c. 49, s. 244; 1995, c. 63, s. 286; 1997, c. 14, s. 318.

34.1.8. An individual who is not required, under Part I of the Taxation Act (chapter I-3), to make partial payments of the tax payable by him under that Part for a year, is not required to make such payments on his contribution for the year under this subdivision.

1993, c. 64, s. 222.

§ 4 . — Miscellaneous provisions

1993, c. 64, s. 222.

34.2. Where an amount, other than an amount relating to the contribution contemplated in subdivision 3, is refunded or applied to another liability, interest shall be paid on such amount, at the rate fixed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31) and for the period determined in section 30 of the said Act.

1988, c. 4, s. 157; 1993, c. 64, s. 223.

35. The Government may make regulations to

(a)  determine, for the purposes of section 34, the cases where an employee is deemed to report for work in an establishment of his employer in Québec;

(b)  generally prescribe the measures for the carrying out of this division.

1978, c. 70, s. 10.

36. Every regulation made under this division shall come into force on the day of its publication in the Gazette officielle du Québec and, if it so provides, it may take effect from a date prior or subsequent to the date of its publication; in this latter case, however, the date shall not be prior to the effective date of the legislative provision under which the regulation was made.

1978, c. 70, s. 10.

37. This division constitutes a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).

1978, c. 70, s. 10.

DIVISION I.1 PRESCRIPTION DRUG INSURANCE

1996, c. 32, s. 106.

§ 1 . — Interpretation

1996, c. 32, s. 106.

37.1. In this division and the regulations, unless the context indicates otherwise,

“beneficiary” means an individual referred to in section 5 of the Act respecting prescription drug insurance (chapter A-29.01);

“dependent child” of an individual for a year means a person in whose respect the individual deducts for the year, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act (chapter I-3), an amount under section 752.0.1 of that Act pursuant to paragraph b of the said section 752.0.1, or could deduct such an amount if the individual had been resident in Québec for the purposes of that Act, throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death;

“due date” means, in respect of an individual for a year,

(a)  where the individual died after 31 October in the year and before 1 May in the immediately following year, the day that is 6 months after the day of death, and

(b)  in any other case, 30 April in the immediately following year;

“eligible spouse” of an individual for a year means the person who is the individual’s spouse at the end of 31 December of the year and who, at that time, is not living separate and apart from the individual;

“family income” of an individual for a year means the amount by which the aggregate of the following amounts exceeds the amount determined in section 37.4 in respect of the individual for the year:

(a)  the income of the individual for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of the Taxation Act; and

(b)  the income, for the year, of the individual’s eligible spouse for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of that 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;

“Minister” means the Minister of Revenue;

“month” means a calendar month, that is the period from the first day of a month to the last day of that month;

“regulation” means a regulation made by the Government under this division;

“year” means the calendar year.

1996, c. 32, s. 106; 1997, c. 85, s. 376; 1999, c. 83, s. 286.

37.2. The rules provided for in section 2.2.1 of the Taxation Act (chapter I-3), adapted as required, apply to this division and the regulations.

1996, c. 32, s. 106.

37.2.1. For the purposes of the definition of “eligible spouse” in section 37.1, a person shall not be considered to be living separate and apart from an individual at the end of 31 December of a year unless the person was living separate and apart from the individual at that time, because of the breakdown of their marriage, for a period of at least 90 days that includes that time.

1997, c. 85, s. 377.

37.2.2. For the purposes of the definition of “family income” in section 37.1, where an individual was, for the purposes of the Taxation Act (chapter I-3), resident in Québec for only part of a year, the income of the individual for the year is the income that would be computed in respect of the individual for the year under the rules in Title II of Book V.2.1 of Part I of that Act if the individual had, for the purposes of that Act, been resident in Québec throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death.

However, the first paragraph does not apply to an individual who, for the purposes of that Act, was resident in Canada throughout the year and in Québec on 31 December of that year.

1997, c. 85, s. 377; 1999, c. 83, s. 287.

37.3. (Repealed).

1996, c. 32, s. 106; 1997, c. 85, s. 378.

37.4. The amount referred to in the definition of “family income” in section 37.1 with respect to an individual referred to in section 37.6 for a year is an amount equal to

(a)  $10,730 or, as the case may be, any other prescribed amount, for the year, where the individual has neither an eligible spouse nor a dependent child for the year;

(b)  $17,400 or, as the case may be, any other prescribed amount for the year, where, for the year, the individual has no eligible spouse but has only one dependent child;

(c)  the aggregate of $17,400 or, as the case may be, any other prescribed amount for the year, and the amount mentioned for the year in paragraph b of section 752.0.1 of the Taxation Act (chapter I-3) where the individual has no eligible spouse but has several dependent children for the year;

(d)  where, for the year, the individual has an eligible spouse, the aggregate of $17,400 or, as the case may be, any other prescribed amount for the year and

i.  the amount mentioned, for the year, in paragraph b of section 752.0.1 of the Taxation Act, where that individual has at least one dependent child for the year;

ii.  the amount mentioned, for the year, in paragraph c of section 752.0.1 of that Act, where the individual has several dependent children for the year.

1996, c. 32, s. 106; 1997, c. 85, s. 379; 1999, c. 83, s. 288.

37.5. (Repealed).

1996, c. 32, s. 106; 1997, c. 85, s. 380.

§ 2 . — Amount payable by an individual

1996, c. 32, s. 106.

37.6. An individual must pay for a year, on the due date, an amount equal to the lesser of

(a)  the aggregate of 1/12 of $350, or of such amount as may be determined for the year under the second paragraph of section 23 of the Act respecting prescription drug insurance (chapter A-29.01), for each month of the year during which the individual is a beneficiary other than a beneficiary referred to in section 37.7, and

(b)  the amount determined in respect of the individual for the year using the formula

C[(A × B) + (D × E)].

For the purposes of the formula set out in subparagraph b of the first paragraph,

(a)  A is

i.  2 %, if the individual has an eligible spouse for the year;

ii.  4 %, in all other cases;

(b)  B is the lesser of the family income of the individual for the year and $5,000;

(c)  C is the quotient obtained by dividing the number of months referred to in subparagraph a of the first paragraph by 12;

(d)  D is

i.  3 %, if the individual has an eligible spouse for the year ; or

ii.  6 %, in all other cases ;

(e)  E is the amount by which the family income of the individual for the year exceeds $5,000.

1996, c. 32, s. 106; 1997, c. 85, s. 381; 2000, c. 23, s. 3.

37.7. A beneficiary referred to in subparagraph a of the first paragraph of section 37.6 is an individual who

(a)  is a person benefitting from the coverage provided for by the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01) under a group insurance contract or employee benefit plan applicable to a group of persons determined on the basis of current or former employment status, profession or habitual occupation;

(b)  is a person referred to in section 6 or 25 of the Act respecting prescription drug insurance;

(c)  is a child within the meaning of paragraph 1 of section 17 of the Act respecting prescription drug insurance;

(d)  is a person suffering from a functional impairment within the meaning of paragraph 1 of section 17 of the Act respecting prescription drug insurance;

(e)  is eligible under a last resort financial assistance program provided for by the Act respecting income support, employment assistance and social solidarity (chapter S-32.001) or receives an allowance under the second paragraph of section 67 of the Social Aid Act (1969, chapter 63), and holds a valid claim booklet issued by the Minister of Employment and Solidarity pursuant to section 70 of the Health Insurance Act (chapter A-29) ;

(f)  is 60 years of age or over and less than 65 years of age and holds a valid claim booklet issued by the Minister of Employment and Solidarity pursuant to section 71 of the Health Insurance Act;

(g)  is a person belonging to a prescribed class.

1996, c. 32, s. 106; 1997, c. 63, s. 138; 1997, c. 85, s. 382; 1998, c. 36, s. 186.

37.8. An individual who has so elected, in prescribed form containing the prescribed information, shall pay for a year, on the due date, the amount that the individual’s eligible spouse for the year would, were it not for this section, pay for the year under section 37.6.

Where an individual has made an election under the first paragraph, the individual’s eligible spouse for the year is deemed to have no amount to pay for the year under the said section 37.6.

1996, c. 32, s. 106; 1997, c. 85, s. 383.

§ 3 . — Miscellaneous provisions

1996, c. 32, s. 106.

37.9. An individual shall send to the Minister for a year the prescribed form containing the prescribed information on or before the date on which the individual is required to file, under section 1000 of the Taxation Act (chapter I-3), a fiscal return for the year or on which the individual would be required to file such a return if tax were payable by the individual for that year under Part I of that Act, where

(a)  the individual is required to pay, for the year, an amount under section 37.6 or 37.8;

(b)  the individual sends to the Minister, for the year, the fiscal return referred to in section 1000 of the Taxation Act;

(c)  the individual sends to the Minister, for the year, a return for the purposes of subdivision 3 of Division I;

(d)  the individual files with the Minister, for the year, a return of the self-employed earnings of the individual for the purposes of the Act respecting the Québec Pension Plan (chapter R-9); or

(e)  the individual files with the Minister, for the year, an application under section 15 of the Act respecting property tax refund (chapter R-20.1).

1996, c. 32, s. 106; 1997, c. 85, s. 384.

37.10. Except where inconsistent with this division, sections 1004 to 1014, 1025 to 1026.0.1, 1026.2 and 1037 to 1053 of the Taxation Act (chapter I-3), adapted as required, apply to this division.

Notwithstanding the first paragraph, sections 1025 to 1026.0.1 of the Taxation Act do not apply to section 37.8.

1996, c. 32, s. 106; 1997, c. 85, s. 385.

37.11. An individual who is not required, under Part I of the Taxation Act (chapter I-3), to make partial payments of his tax payable under that Part for a year is not required to make partial payments of the amount payable by him for the year under section 37.6

1996, c. 32, s. 106.

37.12. The Minister may require a public body or a person belonging to one of the classes of persons he determines to send to him such information as he determines, except nominative information of a medical nature, by way of electronic filing or of a computer-generated medium, subject to the terms and conditions he determines.

1996, c. 32, s. 106; 1997, c. 85, s. 386.

37.13. The Government may make regulations

(a)  to determine an amount which may be prescribed for the purposes of any provision of this division;

(a.1)  to determine a class of persons which may be prescribed for the purposes of paragraph g of section 37.7;

(b)  to require any person included in one of the classes of persons it determines to file any return it may prescribe relating to any information necessary for the establishment of an assessment provided for in this division and to send, where applicable, a copy of such a return or of a part thereof to any person to whom the return or part thereof relates and to whom it indicates in the regulation;

(c)  to generally prescribe the measures required for the application of this division.

1996, c. 32, s. 106; 1997, c. 85, s. 387.

37.14. The regulations made under this division come into force on the date of their publication in the Gazette officielle du Québec and, where they so provide, may take effect on any date subsequent or prior to such publication; in the latter case, however, the date shall not be prior to 1 January 1997.

1996, c. 32, s. 106.

37.15. This division is a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).

1996, c. 32, s. 106.

DIVISION II HEALTH INSURANCE FUND

1978, c. 70, s. 10.

38. A special fund designated under the name of “Health Services Fund” is established at the Ministère des Finances in order to provide for

(a)  the payment of the sums required by the Board for the application of the Health Insurance Act (chapter A-29) and this Act, with the exception, in the latter case, of the sums recoverable under section 2.1;

(b)  the financing of hospital services offered under the programs of the Ministère de la Santé et des Services sociaux.

1978, c. 70, s. 10; 1981, c. 12, s. 28; 1985, c. 23, s. 24; 1991, c. 42, s. 593.

39. The Minister of Revenue shall, at least once a month, remit the contributions contemplated in sections 34 and 34.1.1 to the health services fund.

The Minister of Finance shall distribute the sums paid into the health services fund equally among the Régie de l’assurance maladie and the Ministère de la Santé et des Services sociaux.

The Minister of Finance shall periodically add, to the sums thus assigned to the Board, out of the consolidated revenue fund and according to the development of the needs of the Board as established within the scope of section 23 of the Financial Administration Act (chapter A-6), sums for a total amount, for one financial year of the Régie, that must be equal to the difference between the amount of such needs and the amount of the sums assigned to it pursuant to the preceding paragraph during the same financial year.

1978, c. 70, s. 10; 1981, c. 12, s. 29; 1985, c. 23, s. 24; 1993, c. 64, s. 224; 1999, c. 89, s. 52.

40. The Minister of Finance shall dispose of the health services fund in accordance with the needs of the Board and of the Ministère de la Santé et des Services sociaux.

The Minister of Finance may prescribe the manner in which the sums paid into the fund and those withdrawn from it are to be accounted for.

1978, c. 70, s. 10; 1981, c. 12, s. 30; 1985, c. 23, s. 24.

DIVISION II.1 PRESCRIPTION DRUG INSURANCE FUND

1996, c. 32, s. 107.

40.1. A fund to be known as the prescription drug insurance fund is hereby established in which the following sums shall be deposited:

(a)  the sums remitted by the Minister of Revenue under sections 37.6 and 37.8;

(b)  the sums recovered by the Board with respect to pharmaceutical services and medications furnished to a person referred to in paragraph 4 of section 15 of the Act respecting prescription drug insurance (chapter A-29.01);

(c)  the sums paid by the Minister of Finance under section 40.5;

(d)  the sums attributed to the Minister of Health and Social Services having regard to the additional cost of medications that are not subject to the lowest price method prescribed by the list of medications drawn up under section 60 of the Act respecting prescription drug insurance;

(e)  the interest deriving from the sums referred to in paragraphs a, b, c and d.

1996, c. 32, s. 107; 2000, c. 23, s. 4.

40.2. The following sums shall be taken out of the fund:

(a)  the sums required to pay the cost of the pharmaceutical services and medications furnished to a person referred to in paragraph 4 of section 15 of the Act respecting prescription drug insurance (chapter A-29.01);

(b)  the amount payable to the Minister of Revenue and to the Board for the administration expenses shown in the budgetary estimates approved by the Government in accordance with section 40.4;

(c)  interest charges and the reimbursement of advances and loans paid under section 40.5.

1996, c. 32, s. 107.

40.3. The aggregate of the sums paid into the fund in accordance with section 40.1 must, in the long term, cover the payment of the expenses listed in section 40.2.

1996, c. 32, s. 107.

40.4. The Government shall approve, annually, the budgetary estimates for the prescription drug insurance fund which shall be submitted to the Minister of Health and Social Services by the Board not later than the first day of December preceding the beginning of the fiscal year covered by the estimates. The estimates must, in particular, include the elements listed in sections 40.1 and 40.2.

1996, c. 32, s. 107.

40.5. The Minister of Finance may, with the authorization of the Government and subject to the conditions it determines, advance to the Fund sums taken out of the Consolidated Revenue Fund.

In addition to the borrowing powers provided for in this Act, the Board may, in its capacity as manager of the Fund, borrow sums taken from the Financing Fund of the Ministère des Finances from the Minister of Finance.

1996, c. 32, s. 107.

40.6. The management of the sums constituting the Fund shall be entrusted to the Board.

1996, c. 32, s. 107.

40.7. The fiscal year of the Fund ends on 31 March.

1996, c. 32, s. 107.

40.8. The sums referred to in section 40.1 shall be deposited as and when they are collected with one or more banks within the meaning of the Bank Act (Revised Statutes of Canada, 1985, chapter B-1) or the Québec Savings Banks Act (Revised Statutes of Canada, 1970, chapter B-4), or with a savings and credit union within the meaning of the Savings and Credit Unions Act (chapter C-4.1).

1996, c. 32, s. 107.

40.9. The Board must, not later than 31 July each year, present a financial report on the operations of the fund for the preceding fiscal year to the Minister of Health and Social Services. The report shall be tabled in the National Assembly within 30 days or, if the Assembly is not sitting, within 30 days of resumption.

1996, c. 32, s. 107.

DIVISION III WORKING FUND

1978, c. 70, s. 10.

41. The Minister of Finance may, with the authorization of the Government and on the conditions determined by the latter, advance to the Board out of the Consolidated Revenue Fund any amount considered necessary for the maintenance of a working fund for the application of this Act and the Health Insurance Act (chapter A-29).

1978, c. 70, s. 10.

DIVISION IV FINAL PROVISIONS

1978, c. 70, s. 10.

42. The Minister of Health and Social Services is entrusted with the application of this Act, except Divisions I and I.1 of Chapter IV, the application of which is entrusted to the Minister of Revenue, and Divisions II and III of that Chapter, the application of which is entrusted to the Minister of Finance.

1978, c. 70, s. 10; 1985, c. 23, s. 24; 1996, c. 32, s. 108.

43. (This section ceased to have effect on 17 April 1987).

1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.

REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes (chapter R-3), chapter 53 of the statutes of 1969, in force on 31 December 1977, is repealed, except sections 24 (part), 25 and 27, effective from the coming into force of chapter R-5 of the Revised Statutes.