A-3.001 - Act respecting industrial accidents and occupational diseases

Section 315.1 Disposition versions

2022-04-06

315.1. An employer described in the first paragraph of section 1015 of the Taxation Act (chapter I-3) must, on the dates, for the periods and subject to the conditions set out in that section, make periodic payments to the Minister of Revenue, on account of the assessments to be paid, in the amount determined according to the method prescribed by regulation of the Commission.

Any other employer that belongs to a category determined by regulation of the Commission must, on the dates, for the periods and subject to the conditions determined by regulation of the Commission among those set out in section 1015 of the Taxation Act, make periodic payments to the Minister of Revenue, on account of the assessments to be paid, in the amount determined according to the method prescribed by regulation of the Commission.

However, periodic payments are not required in the case of the salary or wages of a domestic worker.

For the purposes of this section, the Minister of Revenue exercises the powers conferred on that Minister by the Tax Administration Act (chapter A-6.002) with respect to the remittance and receipt of any amount that is payable under section 1015 of the Taxation Act.

2006, c. 53, s. 12; 2009, c. 19, s. 23; 2010, c. 31, s. 175; 2021, c. 27, s. 89.

2011-04-01

315.1. An employer described in the first paragraph of section 1015 of the Taxation Act (chapter I-3) must, on the dates, for the periods and subject to the conditions set out in that section, make periodic payments to the Minister of Revenue, on account of the assessments to be paid, in the amount determined according to the method prescribed by regulation of the Commission.

Any other employer that belongs to a category determined by regulation of the Commission must, on the dates, for the periods and subject to the conditions determined by regulation of the Commission among those set out in section 1015 of the Taxation Act, make periodic payments to the Minister of Revenue, on account of the assessments to be paid, in the amount determined according to the method prescribed by regulation of the Commission.

For the purposes of this section, the Minister of Revenue exercises the powers conferred on that Minister by the Tax Administration Act (chapter A-6.002) with respect to the remittance and receipt of any amount that is payable under section 1015 of the Taxation Act.

2006, c. 53, s. 12; 2009, c. 19, s. 23; 2010, c. 31, s. 175.

2011-01-01

315.1. An employer described in the first paragraph of section 1015 of the Taxation Act (chapter I-3) must, on the dates, for the periods and subject to the conditions set out in that section, make periodic payments to the Minister of Revenue, on account of the assessments to be paid, in the amount determined according to the method prescribed by regulation of the Commission.

Any other employer that belongs to a category determined by regulation of the Commission must, on the dates, for the periods and subject to the conditions determined by regulation of the Commission among those set out in section 1015 of the Taxation Act, make periodic payments to the Minister of Revenue, on account of the assessments to be paid, in the amount determined according to the method prescribed by regulation of the Commission.

For the purposes of this section, the Minister of Revenue exercises the powers conferred on that Minister by the Act respecting the Ministère du Revenu (chapter M-31) with respect to the remittance and receipt of any amount that is payable under section 1015 of the Taxation Act.

2006, c. 53, s. 12; 2009, c. 19, s. 23.