A-29.011 - Act respecting parental insurance

Section 43 Disposition versions

2012-05-09

43. In this chapter and the regulations made thereunder, unless the context indicates a different meaning,

“business” means a business, within the meaning of section 1 of the Taxation Act (chapter I-3), that is work covered by this plan within the meaning of section 4;

“business income” of a person for a year means the amount by which the aggregate of all amounts each of which is the person’s income from a business carried on by that person for the year, calculated in accordance with Part I of the Taxation Act, exceeds the aggregate of all amounts each of which is the person’s loss, so calculated, from such a business for the year;

“eligible remuneration” of a person for a year means the aggregate of all amounts each of which is the person’s remuneration for the year for services provided as a person responsible for a family-type resource or an intermediate resource, determined in accordance with section 43.0.1;

“eligible wages” of a person for a year, in respect of an employment and in relation to an establishment, means one of the following amounts:

(1)  if insurable earnings from the employment are determined for the year in respect of the person for the purposes of the Employment Insurance Act (S.C. 1996, c. 23), the amount corresponding to

(a)  the part of the insurable earnings that may reasonably be considered as being paid to the person for one or more periods during which the person reports for work at that establishment; or

(b)  if the person is not required to report for work at any establishment of the employer, the part of the insurable earnings that may reasonably be considered as being paid to the person from that establishment;

(2)  in the other cases, the aggregate of the amounts in respect of that employment each of which is a prescribed amount paid to the person during the year for one or more periods during which the person reports for work at that establishment, or, if the person is not required to report for work at any establishment of the employer in respect of that employment, a prescribed amount paid to the person during the year from that establishment;

“employee” means a person who is an employee within the meaning of section 1 of the Taxation Act and who, in respect of his or her employment,

(1)  reports for work at an establishment of the employer in Québec; or

(2)  receives wages, if the person is not required to report for work at an establishment of the employer, that are paid from such an establishment situated in Québec;

“employer” means a person, including a government, that pays a wage to another person in exchange for that other person’s services;

“employment” means an employment or office, within the meaning of section 1 of the Taxation Act, that is work covered by this plan within the meaning of section 4;

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

“family-type resource” means a family-type resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2) applies;

“intermediate resource” means an intermediate resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements applies;

“Minister” means the Minister of Revenue;

“province” means a province within the meaning of section 1 of the Taxation Act;

“self-employed worker” means a person who has business income for the year;

“work income” of a person for a year means the aggregate of the person’s income for the year which is either the person’s eligible wages for that year in respect of an employment, in relation to an establishment, the person’s business income for the year or the person’s eligible remuneration for the year.

For the purposes of the definition of “business income” set out in the first paragraph, income or losses from a business that a person carries on as a member of a partnership are only considered if the person is actively engaged in the activities of the partnership.

2001, c. 9, s. 43; 2005, c. 13, s. 25; 2007, c. 12, s. 1; 2009, c. 24, s. 80; 2012, c. 8, s. 19.

2012-01-01

43. In this chapter and the regulations made thereunder, unless the context indicates a different meaning,

“business” means a business, within the meaning of section 1 of the Taxation Act (chapter I-3), that is work covered by this plan within the meaning of section 4;

“business income” of a person for a year means the amount by which the aggregate of all amounts each of which is the person’s income from a business carried on by that person for the year, calculated in accordance with Part I of the Taxation Act, exceeds the aggregate of all amounts each of which is the person’s loss, so calculated, from such a business for the year;

“eligible wages” of a person for a year, in respect of an employment and in relation to an establishment, means one of the following amounts:

(1)  if insurable earnings from the employment are determined for the year in respect of the person for the purposes of the Employment Insurance Act (S.C. 1996, c. 23), the amount corresponding to

(a)  the part of the insurable earnings that may reasonably be considered as being paid to the person for one or more periods during which the person reports for work at that establishment; or

(b)  if the person is not required to report for work at any establishment of the employer, the part of the insurable earnings that may reasonably be considered as being paid to the person from that establishment;

(2)  in the other cases, the aggregate of the amounts in respect of that employment each of which is a prescribed amount paid to the person during the year for one or more periods during which the person reports for work at that establishment, or, if the person is not required to report for work at any establishment of the employer in respect of that employment, a prescribed amount paid to the person during the year from that establishment;

“employee” means a person who is an employee within the meaning of section 1 of the Taxation Act and who, in respect of his or her employment,

(1)  reports for work at an establishment of the employer in Québec; or

(2)  receives wages, if the person is not required to report for work at an establishment of the employer, that are paid from such an establishment situated in Québec;

“employer” means a person, including a government, that pays a wage to another person in exchange for that other person’s services;

“employment” means an employment or office, within the meaning of section 1 of the Taxation Act, that is work covered by this plan within the meaning of section 4;

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

“family-type resource” means a family-type resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2) applies;

“intermediate resource” means an intermediate resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements applies;

“Minister” means the Minister of Revenue;

“net remuneration” of a person for a year means the aggregate of all amounts each of which is the amount by which an amount the person receives in the year as remuneration referred to in subparagraphs 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) exceeds the part of that amount which, under a group agreement governing the payment of the remuneration, or if there is no such agreement, under a ministerial order under subparagraph 2 of the third paragraph of that section 303, is attributable to the total of

(1)  the reasonable operating expenses incurred in providing services as a family-type resource or as an intermediate resource; and

(2)  the aggregate of the financial compensations referred to in subparagraphs b and c of paragraph 4 of section 34 of the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements;

“province” means a province within the meaning of section 1 of the Taxation Act;

“self-employed worker” means a person who has business income for the year;

“work income” of a person for a year means the aggregate of the person’s income for the year which is either the person’s eligible wages for that year in respect of an employment, in relation to an establishment, the person’s business income for the year or the person’s net remuneration for the year.

For the purposes of the definition of “business income” set out in the first paragraph, income or losses from a business that a person carries on as a member of a partnership are only considered if the person is actively engaged in the activities of the partnership.

2001, c. 9, s. 43; 2005, c. 13, s. 25; 2007, c. 12, s. 1; 2009, c. 24, s. 80.

2007-11-07

43. In this chapter and the regulations made thereunder, unless the context indicates a different meaning,

“business” means a business, within the meaning of section 1 of the Taxation Act (chapter I‐3), that is work covered by this plan within the meaning of section 4;

“business income” of a person for a year means the amount by which the aggregate of all amounts each of which is the person’s income from a business carried on by that person for the year, calculated in accordance with Part I of the Taxation Act, exceeds the aggregate of all amounts each of which is the person’s loss, so calculated, from such a business for the year;

“employee” means a person who is an employee within the meaning of section 1 of the Taxation Act and who, in respect of his or her employment,

(1)  reports for work at an establishment of the employer in Québec; or

(2)  receives wages, if the person is not required to report for work at an establishment of the employer, that are paid from such an establishment situated in Québec;

“employer” means a person, including a government, that pays a wage to another person in exchange for that other person’s services;

“employment” means an employment or office, within the meaning of section 1 of the Taxation Act, that is work covered by this plan within the meaning of section 4;

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

“Minister” means the Minister of Revenue ;

“province” means a province within the meaning of section 1 of the Taxation Act;

“self-employed worker” means a person who has business income for the year;

“eligible wages” of a person for a year, in respect of an employment and in relation to an establishment, means one of the following amounts:

(1)  if insurable earnings from the employment are determined for the year in respect of the person for the purposes of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), the amount corresponding to

(a)  the part of the insurable earnings that may reasonably be considered as being paid to the person for one or more periods during which the person reports for work at that establishment; or

(b)  if the person is not required to report for work at any establishment of the employer, the part of the insurable earnings that may reasonably be considered as being paid to the person from that establishment;

(2)  in the other cases, the aggregate of the amounts in respect of that employment each of which is a prescribed amount paid to the person during the year for one or more periods during which the person reports for work at that establishment, or, if the person is not required to report for work at any establishment of the employer in respect of that employment, a prescribed amount paid to the person during the year from that establishment;

“work income” of a person for a year means the aggregate of the person’s income for the year which is either the person’s eligible wages for that year in respect of an employment, in relation to an establishment, or the person’s business income for the year.

For the purposes of the definition of “business income” set out in the first paragraph, income or losses from a business that a person carries on as a member of a partnership are only considered if the person is actively engaged in the activities of the partnership.

2001, c. 9, s. 43; 2005, c. 13, s. 25; 2007, c. 12, s. 1.

2006-01-01

43. In this chapter and the regulations made thereunder, unless the context indicates a different meaning,

“business” means a business, within the meaning of section 1 of the Taxation Act (chapter I‐3), that is work covered by this plan within the meaning of section 4;

“business income” of a person for a year means the amount by which the aggregate of all amounts each of which is the person’s income from a business carried on by that person for the year, calculated in accordance with Part I of the Taxation Act, except for paragraph v of section 87 and section 154.1 of that Act, exceeds the aggregate of all amounts each of which is the person’s loss, so calculated, from such a business for the year;

“employee” means a person who is an employee within the meaning of section 1 of the Taxation Act and who, in respect of his or her employment,

(1)  reports for work at an establishment of the employer in Québec; or

(2)  receives wages, if the person is not required to report for work at an establishment of the employer, that are paid from such an establishment situated in Québec;

“employer” means a person, including a government, that pays a wage to another person in exchange for that other person’s services;

“employment” means an employment or office, within the meaning of section 1 of the Taxation Act, that is work covered by this plan within the meaning of section 4;

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

“Minister” means the Minister of Revenue ;

“province” means a province within the meaning of section 1 of the Taxation Act;

“self-employed worker” means a person who has business income for the year;

“eligible wages” of a person for a year, in respect of an employment and in relation to an establishment, means one of the following amounts:

(1)  if insurable earnings from the employment are determined for the year in respect of the person for the purposes of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), the amount corresponding to

(a)  the part of the insurable earnings that may reasonably be considered as being paid to the person for one or more periods during which the person reports for work at that establishment; or

(b)  if the person is not required to report for work at any establishment of the employer, the part of the insurable earnings that may reasonably be considered as being paid to the person from that establishment;

(2)  in the other cases, the aggregate of the amounts in respect of that employment each of which is a prescribed amount paid to the person during the year for one or more periods during which the person reports for work at that establishment, or, if the person is not required to report for work at any establishment of the employer in respect of that employment, a prescribed amount paid to the person during the year from that establishment;

“work income” of a person for a year means the aggregate of the person’s income for the year which is either the person’s eligible wages for that year in respect of an employment, in relation to an establishment, or the person’s business income for the year.

For the purposes of the definition of “business income” set out in the first paragraph, income or losses from a business that a person carries on as a member of a partnership are only considered if the person is actively engaged in the activities of the partnership.

2001, c. 9, s. 43; 2005, c. 13, s. 25.