I-3, r. 1 - Regulation respecting the Taxation Act

Section 37.0.1.5r1 Disposition versions

2012-09-01

37.0.1.5R1. For the purposes of subparagraph a of the second paragraph of section 37.0.1.4 of the Act, enacted by paragraph c of section 37.0.1.5 of the Act, the amount prescribed in respect of particular coverage and benefits enjoyed by an individual during a taxation year under a plan for the insurance of persons is the total of all amounts each of which corresponds to the product obtained by multiplying, in respect of a particular person described in the second paragraph in relation to the particular coverage and benefits, the number of days, after 20 May 1993, included in the particular period referred to in subparagraph b of the second paragraph in respect of the particular person by $2.74 where the particular coverage is coverage solely for the particular person, or by $10.96 in any other case.

A particular person referred to in the first paragraph in respect of particular coverage and benefits enjoyed by an individual during a taxation year under a plan for the insurance of persons means a person who

(a)  is an employee of the individual’s employer; and

(b)  has enjoyed the particular coverage and benefits under the plan for a particular period, included in the year, throughout which the person was not entitled to benefit from the provisions of the Health Insurance Act (chapter A-29) and the particular benefits enjoyed by the person in relation to the particular coverage under the plan covered at least all of the services that would have been insured in the person’s respect under that Act for the particular period had the person then been entitled to benefit from the provisions of that Act.

s. 37.0.1.5R1; O.C. 473-95, s. 1; O.C. 1633-96, s. 44; S.Q. 1999, c. 89, s. 53; O.C. 149-2000; O.C. 1463-2001, s. 21; O.C. 134-2009, s. 1.