I-3 - Taxation Act

Section 1159.1.1 Disposition versions

2006-03-01

1159.1.1. For the purposes of the definition of “amount paid as wages” in section 1159.1,

(a)  an employee who reports for work at an establishment of the financial institution that pays his wages,

i.  in respect of wages that are not described in subparagraph ii, means an employee who reports for work at that establishment for his regular pay period to which the wages relate, and

ii.  in respect of wages that are paid 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, means an employee who ordinarily reports for work at that establishment;

(b)  where, during a regular pay period of an employee, the employee reports for work at an establishment of the financial institution situated in Québec and at an establishment of the financial institution situated outside Québec, the employee is deemed for that period, in respect of wages that are not described in subparagraph ii of paragraph a,

i.  except where subparagraph ii applies, to report for work only at the establishment situated in Québec, and

ii.  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 the financial institution; and

(c)  where an employee ordinarily reports for work at an establishment of the financial institution situated in Québec and at an establishment of the financial institution situated outside Québec, the employee is deemed, in respect of the wages described in subparagraph ii of paragraph a, to report for work only at the establishment situated in Québec.

1997, c. 14, s. 284; 2005, c. 38, s. 330.