A-29.011 - Act respecting parental insurance

Section 48.2 Disposition versions

2006-01-01

48.2. For the purposes of this chapter, if a person who is an employee of an establishment of an employer outside Québec provides a service in Québec to or for the benefit of another employer who is not the person’s employer, an amount that may reasonably be considered to be the wages earned by the person to provide the service is deemed to be wages paid by the other employer to one of the other employer’s employees in the pay period during which the wages are paid to the person if

(1)  the other employer has an establishment in Québec at the time the service is provided; and

(2)  the service provided by the person

(a)  is provided by the person in the ordinary performance of employment duties with the employer,

(b)  is provided to or for the benefit of the other employer in the course of regular and ongoing activities of a business carried on by the other employer, and

(c)  is the kind of service provided by employees of employers carrying on the same type of business as the business referred to in subparagraph b; and,

(3)  but for this section, the amount would not be included in the total wages paid by the other employer and determined for the purposes of this chapter.

2005, c. 13, s. 28.