D-8.3 - Act to promote workforce skills development and recognition

Schedule Disposition versions

2006-06-13

SCHEDULE

(Section 4)

TOTAL PAYROLL

(1) The total payroll in respect of a year is the aggregate of all amounts each of which is the wages that an employer pays, allocates, grants or awards to an employee, is deemed to pay to an employee or pays in respect of an employee.

(2) In this schedule,

“employee” means an employee within the meaning of section 1 of the Taxation Act who reports for work at an establishment of his employer situated in Québec or to whom wages, if he is not required to report for work at an establishment of his employer, are paid from such an establishment situated in Québec;

“establishment” includes an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act (chapter I‐3);

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act.

(3) For the purposes of this schedule, the following rules apply:

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

(a) in respect of wages not described in subparagraph b, an employee who reports for work at that establishment for the employee’s regular pay period to which the wages relate, and

(b) in respect of wages that are paid, allocated, granted or awarded as a premium, an increase with retroactive effect or a vacation pay, that are paid to a trustee or custodian in respect of the employee or that do not relate to a regular pay period of the employee, an employee who ordinarily reports for work at that establishment;

(2) 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 the employer situated outside Québec, the employee is deemed for that period, in respect of wages not described in subparagraph b of paragraph 1,

(a) except where subparagraph b applies, to report for work only at the establishment situated in Québec, and

(b) 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;

(3) 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 b of paragraph 1, to ordinarily report for work only at the establishment situated in Québec.

(4) For the purposes of this schedule, where an employee is not required to report for work at an establishment of his employer and where his wages are not 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 employee’s principal place of residence, 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.

(5) For the purposes of this schedule, where an employee of an establishment, situated elsewhere than in Québec, of an employer supplies a service in Québec to another employer that is not the employer of the employee, or for the benefit of such other employer, an amount that may reasonably be considered to be the wages earned by the employee to supply the service is deemed to be wages paid by the other employer, in the pay period during which payment of the wages is made to the employee, to an employee of the other employer who reports for work at an establishment of that other employer situated in Québec where

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

(2) the service supplied by the employee

(a) is performed by the employee in the ordinary performance of his duties with his employer,

(b) is supplied to or for the benefit of the other employer in the course of regular and ongoing activities of an enterprise carried on by that other employer, and

(c) is in the nature of the services supplied by employees of employers carrying on the same type of enterprise as the enterprise referred to in subparagraph b; and

(3) the amount is not otherwise included in the total payroll of the other employer determined in accordance with this schedule.

(6) Paragraph 5 does not apply in respect of a pay period of any other employer referred to therein if the Minister is of the opinion that a reduction in the contribution payable under this Act by the employers referred to in that paragraph is not one of the objectives or anticipated results arising from the making or maintaining in force of

(1) the agreement pursuant to which the service is supplied by the employee referred to in that paragraph 5 to or for the benefit of the other employer; or

(2) any other agreement affecting the amount of the wages paid by the other employer in the pay period for the purposes of this schedule and where the Minister considers such agreement to be related to the agreement for the supply of services referred to in subparagraph 1.

1995, c. 43, Schedule; 1995, c. 63, s. 548; 1997, c. 85, s. 17; 2002, c. 9, s. 3; 2003, c. 2, s. 1; 2005, c. 38, s. 27; 2006, c. 13, s. 15.

2005-12-13

SCHEDULE

(Section 4)

TOTAL PAYROLL

(1) The total payroll in respect of a year is the aggregate of all amounts each of which is the wages that an employer pays, allocates, grants or awards to an employee, is deemed to pay to an employee or pays in respect of an employee.

(2) In this schedule,

“employee” means an employee within the meaning of section 1 of the Taxation Act who reports for work at an establishment of his employer situated in Québec or to whom a salary or wages, if he is not required to report for work at an establishment of his employer, are paid from such an establishment situated in Québec;

“establishment” includes an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act (chapter I‐3);

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act.

(3) For the purposes of this schedule, the following rules apply:

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

(a) in respect of wages not described in subparagraph b, an employee who reports for work at that establishment for the employee’s regular pay period to which the wages relate, and

(b) in respect of wages that are paid, allocated, granted or awarded as a premium, an increase with retroactive effect or a vacation pay, that are paid to a trustee or custodian in respect of the employee or that do not relate to a regular pay period of the employee, an employee who ordinarily reports for work at that establishment;

(2) 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 the employer situated outside Québec, the employee is deemed for that period, in respect of wages not described in subparagraph b of paragraph 1,

(a) except where subparagraph b applies, to report for work only at the establishment situated in Québec, and

(b) 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;

(3) 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 b of paragraph 1, to ordinarily report for work only at the establishment situated in Québec.

4. For the purposes of this schedule, where an employee is not required to report for work at an establishment of his employer and where his salary or wages are not 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 employee’s principal place of residence, 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.

5. For the purposes of this schedule, where an employee of an establishment, situated elsewhere than in Québec, of an employer supplies a service in Québec to another employer that is not the employer of the employee, or for the benefit of such other employer, an amount that may reasonably be considered to be the salary or wages earned by the employee to supply the service is deemed to be salary or wages paid by the other employer, in the pay period during which payment of the salary or wages is made to the employee, to an employee of the other employer who reports for work at an establishment of that other employer situated in Québec where

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

(2) the service supplied by the employee

(a) is performed by the employee in the ordinary performance of his duties with his employer,

(b) is supplied to or for the benefit of the other employer in the course of regular and ongoing activities of an enterprise carried on by that other employer, and

(c) is in the nature of the services supplied by employees of employers carrying on the same type of enterprise as the enterprise referred to in subparagraph b; and

(3) the amount is not otherwise included in the total payroll of the other employer determined in accordance with this schedule.

6.Paragraph 5 does not apply in respect of a pay period of any other employer referred to therein if the Minister is of the opinion that a reduction in the contribution payable under this Act by the employers referred to in that paragraph is not one of the objectives or anticipated results arising from the making or maintaining in force of

(1) the agreement pursuant to which the service is supplied by the employee referred to in that paragraph 5 to or for the benefit of the other employer; or

(2) any other agreement affecting the amount of the salaries and wages paid by the other employer in the pay period for the purposes of this schedule and where the Minister considers such agreement to be related to the agreement for the supply of services referred to in subparagraph 1.

1995, c. 43, Schedule; 1995, c. 63, s. 548; 1997, c. 85, s. 17; 2002, c. 9, s. 3; 2003, c. 2, s. 1; 2005, c. 38, s. 27.

2003-07-03

SCHEDULE

(Section 4)

TOTAL PAYROLL

1. The total payroll in respect of a year is the total of the amounts each of which is

(1) the salary or wages that an employer pays, allocates, grants or awards and the salary or wages that the employer is deemed to pay under the second paragraph of section 979.3 and section 1019.7 of the Taxation Act (chapter I-3) to an employee;

(2) the salary or wages he pays to a trustee or custodian in respect of an employee;

(3) the portion referred to in section 43.2 of the Taxation Act of any contribution and the related tax, paid by the employer to the administrator of a multi-employer insurance plan within the meaning of section 43.1 of that Act in respect of an employee, except to the extent that that portion is otherwise covered in this paragraph.

2.In this schedule,

“employee” means an employee within the meaning of section 1 of the Taxation Act who reports for work at an establishment of his employer situated in Québec or to whom a salary or wages, if he is not required to report for work at an establishment of his employer, are paid from such an establishment situated in Québec;

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

“salary or wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, except sections 43.3 and 58.0.1 of that Act and section 58.1 thereof, where it refers to an amount to be included in computing income under sections 979.9 to 979.11 of that Act, and 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 that Act.

3. For the purposes of this schedule, the following rules apply:

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

(a) in respect of wages not described in subparagraph b, an employee who reports for work at that establishment for the employee’s regular pay period to which the wages relate, and

(b) in respect of wages that are paid, allocated, granted or awarded 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 or that do not relate to a regular pay period of the employee, an employee who ordinarily reports for work at that establishment;

(2) 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 the employer situated outside Québec, the employee is deemed for that period, in respect of wages not described in subparagraph b of paragraph 1,

(a) except where subparagraph b applies, to report for work only at the establishment situated in Québec, and

(b) 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;

(3) 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 b of paragraph 1, to ordinarily report for work only at the establishment situated in Québec.

4. For the purposes of this schedule, where an employee is not required to report for work at an establishment of his employer and where his salary or wages are not 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 employee’s principal place of residence, 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.

5. For the purposes of this schedule, where an employee of an establishment, situated elsewhere than in Québec, of an employer supplies a service in Québec to another employer that is not the employer of the employee, or for the benefit of such other employer, an amount that may reasonably be considered to be the salary or wages earned by the employee to supply the service is deemed to be salary or wages paid by the other employer, in the pay period during which payment of the salary or wages is made to the employee, to an employee of the other employer who reports for work at an establishment of that other employer situated in Québec where

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

(2) the service supplied by the employee

(a) is performed by the employee in the ordinary performance of his duties with his employer,

(b) is supplied to or for the benefit of the other employer in the course of regular and ongoing activities of an enterprise carried on by that other employer, and

(c) is in the nature of the services supplied by employees of employers carrying on the same type of enterprise as the enterprise referred to in subparagraph b; and

(3) the amount is not otherwise included in the total payroll of the other employer determined in accordance with this schedule.

6.Paragraph 5 does not apply in respect of a pay period of any other employer referred to therein if the Minister is of the opinion that a reduction in the contribution payable under this Act by the employers referred to in that paragraph is not one of the objectives or anticipated results arising from the making or maintaining in force of

(1) the agreement pursuant to which the service is supplied by the employee referred to in that paragraph 5 to or for the benefit of the other employer; or

(2) any other agreement affecting the amount of the salaries and wages paid by the other employer in the pay period for the purposes of this schedule and where the Minister considers such agreement to be related to the agreement for the supply of services referred to in subparagraph 1.

1995, c. 43, Schedule; 1995, c. 63, s. 548; 1997, c. 85, s. 17; 2002, c. 9, s. 3; 2003, c. 2, s. 1.

2002-06-08

SCHEDULE

(Section 4)

TOTAL PAYROLL

1. The total payroll in respect of a year is the total of the amounts each of which is

(1) the salary or wages that an employer pays, allocates, grants or awards and the salary or wages that the employer is deemed to pay under the second paragraph of section 979.3 and section 1019.7 of the Taxation Act (chapter I-3) to an employee;

(2) the salary or wages he pays to a trustee or custodian in respect of an employee;

(3) the portion referred to in section 43.2 of the Taxation Act of any contribution and the related tax, paid by the employer to the administrator of a multi-employer insurance plan within the meaning of section 43.1 of that Act in respect of an employee, except to the extent that that portion is otherwise covered in this paragraph.

2.In this schedule,

“employee” means an employee within the meaning of section 1 of the Taxation Act who reports for work at an establishment of his employer situated in Québec or to whom a salary or wages, if he is not required to report for work at an establishment of his employer, are paid from such an establishment situated in Québec;

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

“salary or wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, except section 43.3 of that Act and section 58.1 thereof, where it refers to an amount to be included in computing income under sections 979.9 to 979.11 of that Act, and 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 that Act.

3. For the purposes of this schedule, the following rules apply:

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

(a) in respect of wages not described in subparagraph b, an employee who reports for work at that establishment for the employee’s regular pay period to which the wages relate, and

(b) in respect of wages that are paid, allocated, granted or awarded 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 or that do not relate to a regular pay period of the employee, an employee who ordinarily reports for work at that establishment;

(2) 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 the employer situated outside Québec, the employee is deemed for that period, in respect of wages not described in subparagraph b of paragraph 1,

(a) except where subparagraph b applies, to report for work only at the establishment situated in Québec, and

(b) 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;

(3) 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 b of paragraph 1, to ordinarily report for work only at the establishment situated in Québec.

4. For the purposes of this schedule, where an employee is not required to report for work at an establishment of his employer and where his salary or wages are not 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 employee’s principal place of residence, 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.

5. For the purposes of this schedule, where an employee of an establishment, situated elsewhere than in Québec, of an employer supplies a service in Québec to another employer that is not the employer of the employee, or for the benefit of such other employer, an amount that may reasonably be considered to be the salary or wages earned by the employee to supply the service is deemed to be salary or wages paid by the other employer, in the pay period during which payment of the salary or wages is made to the employee, to an employee of the other employer who reports for work at an establishment of that other employer situated in Québec where

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

(2) the service supplied by the employee

(a) is performed by the employee in the ordinary performance of his duties with his employer,

(b) is supplied to or for the benefit of the other employer in the course of regular and ongoing activities of an enterprise carried on by that other employer, and

(c) is in the nature of the services supplied by employees of employers carrying on the same type of enterprise as the enterprise referred to in subparagraph b; and

(3) the amount is not otherwise included in the total payroll of the other employer determined in accordance with this schedule.

6.Paragraph 5 does not apply in respect of a pay period of any other employer referred to therein if the Minister is of the opinion that a reduction in the contribution payable under this Act by the employers referred to in that paragraph is not one of the objectives or anticipated results arising from the making or maintaining in force of

(1) the agreement pursuant to which the service is supplied by the employee referred to in that paragraph 5 to or for the benefit of the other employer; or

(2) any other agreement affecting the amount of the salaries and wages paid by the other employer in the pay period for the purposes of this schedule and where the Minister considers such agreement to be related to the agreement for the supply of services referred to in subparagraph 1.

1995, c. 43, Schedule; 1995, c. 63, s. 548; 1997, c. 85, s. 17; 2002, c. 9, s. 3.

1997-12-19

SCHEDULE

(Section 4)

TOTAL PAYROLL

1. The total payroll in respect of a year is the total of the amounts each of which is

(1) the salary or wages that an employer pays, allocates, grants or awards and the salary or wages that the employer is deemed to pay under the second paragraph of section 979.3 and section 1019.7 of the Taxation Act (chapter I-3) to an employee;

(2) the salary or wages he pays to a trustee or custodian in respect of an employee;

(3) the portion referred to in section 43.2 of the Taxation Act of any contribution and the related tax, paid by the employer to the administrator of a multi-employer insurance plan within the meaning of section 43.1 of that Act in respect of an employee, except to the extent that that portion is otherwise covered in this paragraph.

2.In this schedule,

“employee” means an employee within the meaning of section 1 of the Taxation Act who reports for work at an establishment of his employer situated in Québec or to whom a salary or wages, if he is not required to report for work at an establishment of his employer, are paid from such an establishment situated in Québec;

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

“salary or wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, except section 43.3 of that Act and section 58.1 thereof, where it refers to an amount to be included in computing income under sections 979.9 to 979.11 of that Act, and 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 that Act.

3. For the purposes of this schedule, the following rules apply:

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

(a) in respect of wages not described in subparagraph b, an employee who reports for work at that establishment for the employee’s regular pay period to which the wages relate, and

(b) in respect of wages that are paid, allocated, granted or awarded 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 or that do not relate to a regular pay period of the employee, an employee who ordinarily reports for work at that establishment;

(2) 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 the employer situated outside Québec, the employee is deemed for that period, in respect of wages not described in subparagraph b of paragraph 1,

(a) except where subparagraph b applies, to report for work only at the establishment situated in Québec, and

(b) 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;

(3) 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 b of paragraph 1, to ordinarily report for work only at the establishment situated in Québec.

4. For the purposes of this schedule, where an employee is not required to report for work at an establishment of his employer and where his salary or wages are not 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.

5. For the purposes of this schedule, where an employee of an establishment, situated elsewhere than in Québec, of an employer supplies a service in Québec to another employer that is not the employer of the employee, or for the benefit of such other employer, an amount that may reasonably be considered to be the salary or wages earned by the employee to supply the service is deemed to be salary or wages paid by the other employer, in the pay period during which payment of the salary or wages is made to the employee, to an employee of the other employer who reports for work at an establishment of that other employer situated in Québec where

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

(2) the service supplied by the employee

(a) is performed by the employee in the ordinary performance of his duties with his employer,

(b) is supplied to or for the benefit of the other employer in the course of regular and ongoing activities of an enterprise carried on by that other employer, and

(c) is in the nature of the services supplied by employees of employers carrying on the same type of enterprise as the enterprise referred to in subparagraph b; and

(3) the amount is not otherwise included in the total payroll of the other employer determined in accordance with this schedule.

6.Paragraph 5 does not apply in respect of a pay period of any other employer referred to therein if the Minister is of the opinion that a reduction in the contribution payable under this Act by the employers referred to in that paragraph is not one of the objectives or anticipated results arising from the making or maintaining in force of

(1) the agreement pursuant to which the service is supplied by the employee referred to in that paragraph 5 to or for the benefit of the other employer; or

(2) any other agreement affecting the amount of the salaries and wages paid by the other employer in the pay period for the purposes of this schedule and where the Minister considers such agreement to be related to the agreement for the supply of services referred to in subparagraph 1.

1995, c. 43, Schedule; 1995, c. 63, s. 548; 1997, c. 85, s. 17.

1995-12-15

SCHEDULE

(Section 4)

TOTAL PAYROLL

1. The total payroll in respect of a year is the total of the amounts each of which is

(1) the salary or wages that an employer pays, allocates, grants or awards and the salary or wages that the employer is deemed to pay under the second paragraph of section 979.3 and section 1015.2 of the Taxation Act (chapter I-3) to an employee;

(2) the salary or wages he pays to a trustee or custodian in respect of an employee;

(3) the portion referred to in section 43.2 of the Taxation Act of any contribution and the related tax, paid by the employer to the administrator of a multi-employer insurance plan within the meaning of section 43.1 of that Act in respect of an employee, except to the extent that that portion is otherwise covered in this paragraph.

2. For the purposes of the calculation of the total payroll,

“employee” means an employee within the meaning of section 1 of the Taxation Act who reports for work at an establishment of his employer in Québec or to whom a salary or wages, if he is not required to report for work at an establishment of his employer, are paid from such an establishment in Québec. The word “establishment” includes an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“salary or wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, except sections 36.1 and 43.3 of that 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 that Act, and 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.

3. For the purposes of this schedule, the following rules apply:

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

(a) in respect of wages not described in subparagraph b, an employee who reports for work at that establishment for the employee’s regular pay period to which the wages relate, and

(b) in respect of wages that are paid, allocated, granted or awarded 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 or that do not relate to a regular pay period of the employee, an employee who ordinarily reports for work at that establishment;

(2) 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 the employer situated outside Québec, the employee is deemed for that period, in respect of wages not described in subparagraph b of paragraph 1,

(a) except where subparagraph b applies, to report for work only at the establishment situated in Québec, and

(b) 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;

(3) 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 b of paragraph 1, to ordinarily report for work only at the establishment situated in Québec.

1995, c. 43, Schedule; 1995, c. 63, s. 548.

1995-06-22

SCHEDULE

(Section 4)

TOTAL PAYROLL

1. The total payroll in respect of a year is the total of the amounts each of which is

(1) the salary or wages that an employer pays, allocates, grants or awards and the salary or wages that the employer is deemed to pay under the second paragraph of section 979.3 and section 1015.2 of the Taxation Act (chapter I-3) to an employee;

(2) the salary or wages he pays to a trustee or custodian in respect of an employee;

(3) the portion referred to in section 43.2 of the Taxation Act of any contribution and the related tax, paid by the employer to the administrator or a multi-employer insurance plan within the meaning of section 43.1 of that Act in respect of an employee, except to the extent that that portion is otherwise covered in this paragraph.

2. For the purposes of the calculation of the total payroll,

“employee” means an employee within the meaning of section 1 of the Taxation Act who reports for work at an establishment of his employer in Québec or to whom a salary or wages, if he is not required to report for work at an establishment of his employer, are paid from such an establishment in Québec. The word “establishment” includes an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“salary or wages” means the income computed in accordance with Chaèters I and II of Tigle II of Book III or Part I of the Taxation Act, exceèt sections 36.1 and 43.3 of that 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 that Act, and 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.

1995, c. 43, schedule.