I-3 - Taxation Act

Section 1029.8.36.72.61.3 Disposition versions

2021-06-04

1029.8.36.72.61.3. (Repealed).

2004, c. 21, s. 399; 2006, c. 36, s. 169; 2021, c. 18, s. 125.

2006-12-06

1029.8.36.72.61.3. The agreement to which the second paragraph of section 1029.8.36.72.61.2 refers in respect of a calendar year means an agreement under which all of the qualified corporations carrying on, in the calendar year, a recognized business described in paragraph b of the definition of “recognized business” in the first paragraph of section 1029.8.36.72.56, hereinafter called the “recognized business in respect of nutraceuticals”, and that are associated with each other at the end of that calendar year, hereinafter called the “group of associated corporations”, attribute to one or more of their number, for the purposes of this division, one or more amounts; the aggregate of the amounts so attributed, for the calendar year, shall not be greater than the least of

(a)  the amount by which the aggregate of all amounts each of which is the salary or wages paid by a qualified corporation that is a member of the group of associated corporations to an employee in respect of a pay period, within the calendar year, for which the employee is an eligible employee of the corporation, in relation to a recognized business in respect of nutraceuticals, exceeds the aggregate of all amounts each of which is

i.  except in respect of a corporation that results from an amalgamation, an amount equal to zero, where, at no time in the base period of a qualified corporation that is a member of the group of associated corporations, in relation to a recognized business in respect of nutraceuticals that the corporation carries on in the calendar year, the corporation carried on a business in Québec in the sectors of activity described in paragraph b of the definition of “recognized business” in the first paragraph of section 1029.8.36.72.56, and

ii.  in any other case, the aggregate of all amounts each of which is the salary or wages paid by a qualified corporation that is a member of the group of associated corporations to an employee, in respect of a pay period, within its base period, in relation to a recognized business in respect of nutraceuticals, for which the employee is an eligible employee of that qualified corporation;

(b)  the amount by which the aggregate of all amounts each of which is the eligible amount of a qualified corporation that is a member of the group of associated corporations for the calendar year, in relation to a recognized business in respect of nutraceuticals, exceeds the aggregate of all amounts each of which is the base amount of such a corporation in relation to a recognized business in respect of nutraceuticals that the corporation carries on in the calendar year; and

(c)  the amount by which the aggregate of all amounts each of which is the eligible amount of a qualified corporation that is a member of the group of associated corporations at the end of the calendar year, in relation to a recognized business in respect of nutraceuticals, or the salary or wages paid by another corporation that is associated with a qualified corporation that is a member of the group at the end of the calendar year but that does not carry on a recognized business in respect of nutraceuticals in the calendar year, to an employee in respect of a pay period, within the calendar year, in which the employee reports for work at an establishment of the other corporation situated in Québec and spends, when at work, at least 90% of the time in undertaking, supervising or supporting work that is directly related to activities of the other corporation that are described in paragraph b of the definition of “recognized business” in the first paragraph of section 1029.8.36.72.56, exceeds the total of

i.  the aggregate of all amounts each of which is the base amount of a qualified corporation that is a member of the group of associated corporations at the end of the calendar year, in relation to a recognized business in respect of nutraceuticals that the corporation carries on in the calendar year, and

ii.  the aggregate of all amounts each of which is the salary or wages paid by another corporation that is associated with a corporation that is a member of the group at the end of the calendar year but that does not carry on a recognized business in respect of nutraceuticals in the calendar year, to an employee in respect of a pay period, within the base period of a qualified corporation that is a member of the group at the end of the calendar year in relation to a recognized business in respect of nutraceuticals that the corporation carries on in the calendar year, in which the employee reports for work at an establishment of the other corporation situated in Québec and spends, when at work, at least 90% of the time in undertaking, supervising or supporting work that is directly related to activities of the other corporation that are described in paragraph b of the definition of “recognized business” in the first paragraph of section 1029.8.36.72.56, except if an amount is included, in respect of the employee, in computing an amount under this subparagraph, in relation to a period within a base period in relation to another recognized business in respect of nutraceuticals that is carried on by a qualified corporation that is a member of the group of associated corporations.

2004, c. 21, s. 399; 2006, c. 36, s. 169.

2006-03-01

1029.8.36.72.61.3. The agreement to which the second paragraph of section 1029.8.36.72.61.2 refers in respect of a calendar year means an agreement under which all of the qualified corporations carrying on, in the calendar year, a recognized business described in paragraph b of the definition of "recognized business" in the first paragraph of section 1029.8.36.72.56, hereinafter called the "recognized business in respect of nutraceuticals", and that are associated with each other at the end of that calendar year, hereinafter called the "group of associated corporations", attribute to one or more of their number, for the purposes of this division, one or more amounts; the aggregate of the amounts so attributed, for the calendar year, shall not be greater than the least of

(a)  the amount by which the aggregate of all amounts each of which is the salary or wages paid by a qualified corporation that is a member of the group of associated corporations to an employee in respect of a pay period, within the calendar year, for which the employee is an eligible employee of the corporation, in relation to a recognized business in respect of nutraceuticals, exceeds the aggregate of all amounts each of which is

i.  except in respect of a corporation that results from an amalgamation, an amount equal to zero, where, at no time in the base period of a qualified corporation that is a member of the group of associated corporations, in relation to a recognized business in respect of nutraceuticals that the corporation carries on in the calendar year, the corporation carried on a business in Québec in the sectors of activity described in paragraph b of the definition of "recognized business" in the first paragraph of section 1029.8.36.72.56, and

ii.  in any other case, the aggregate of all amounts each of which is the salary or wages paid by a qualified corporation that is a member of the group of associated corporations to an employee, in respect of a pay period, within its base period, in relation to a recognized business in respect of nutraceuticals, for which the employee is an eligible employee of that qualified corporation;

(b)  the amount by which the aggregate of all amounts each of which is the eligible amount of a qualified corporation that is a member of the group of associated corporations for the calendar year, in relation to a recognized business in respect of nutraceuticals, exceeds the aggregate of all amounts each of which is the base amount of such a corporation in relation to a recognized business in respect of nutraceuticals that the corporation carries on in the calendar year; and

(c)  the amount by which the aggregate of all amounts each of which is the eligible amount of a qualified corporation that is a member of the group of associated corporations at the end of the calendar year, in relation to a recognized business in respect of nutraceuticals, or the salary or wages paid by another corporation that is associated with a qualified corporation that is a member of the group at the end of the calendar year but that does not carry on a recognized business in respect of nutraceuticals in the calendar year, to an employee who reports for work at an establishment of the other corporation situated in Québec, where the salary or wages are paid in respect of a pay period, within the calendar year, throughout which the employee spends, when at work, at least 90% of the time in undertaking, supervising or supporting in an establishment of the other corporation situated in Québec or elsewhere, but in connection with the mandates attributable to such an establishment, work that is directly related to activities of the other corporation that are described in paragraph b of the definition of "recognized business" in the first paragraph of section 1029.8.36.72.56, exceeds the total of

i.  the aggregate of all amounts each of which is the base amount of a qualified corporation that is a member of the group of associated corporations at the end of the calendar year, in relation to a recognized business in respect of nutraceuticals that the corporation carries on in the calendar year, and

ii.  the aggregate of all amounts each of which is the salary or wages paid by another corporation that is associated with a corporation that is a member of the group at the end of the calendar year but that does not carry on a recognized business in respect of nutraceuticals in the calendar year, to an employee who reports for work at an establishment of the other corporation situated in Québec, where the salary or wages are paid by the other corporation in respect of a pay period, within the base period of a qualified corporation that is a member of the group at the end of the calendar year, in relation to a recognized business in respect of nutraceuticals that the corporation carries on in the calendar year, throughout which the employee spends, when at work, at least 90% of the time in undertaking, supervising or supporting in an establishment of the other corporation situated in Québec or elsewhere, but in connection with the mandates attributable to such an establishment, work that is directly related to activities of the other corporation that are described in paragraph b of the definition of "recognized business" in the first paragraph of section 1029.8.36.72.56, except if an amount is included, in respect of the employee, in computing an amount under this subparagraph, in relation to a period within a base period in relation to another recognized business in respect of nutraceuticals that is carried on by a qualified corporation that is a member of the group of associated corporations.

2004, c. 21, s. 399.