I-3 - Taxation Act

Section 1029.8.33.12 Disposition versions

2020-09-24

1029.8.33.12. In this division,

“eligible employee”, in respect of an eligible taxpayer or a qualified partnership, at any time, means an individual to whom section 1019.4 applies and an individual to whom the first paragraph of section 42.12 applies;

“eligible taxpayer”, for a taxation year, means a taxpayer who, during that year, is the employer of an individual who performs employment duties for a regulated establishment;

“qualified expenditure” that an eligible taxpayer is required to pay in respect of a taxation year or that a qualified partnership is required to pay in respect of a fiscal period means,

(a)  unless provided for in paragraph b, an amount paid by the eligible taxpayer or the qualified partnership in respect of an eligible employee in relation to the taxation year or fiscal period, as the case may be, under any of the following provisions:

i.  section 59 of the Act respecting parental insurance (chapter A-29.011),

ii.  section 39.0.2 of the Act respecting labour standards (chapter N-1.1),

iii.  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

iv.  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), and

v.  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);

(a.1)  the amount paid, as an assessment, by the eligible taxpayer or the qualified partnership in respect of an eligible employee in relation to the taxation year or fiscal period, as the case may be, pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001); and

(b)  an indemnity pertaining to the annual leave as prescribed by the Act respecting labour standards or the compensation in lieu thereof provided for in a contract of employment and earned by an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be, and any amount payable by the eligible taxpayer or by the qualified partnership under the provisions mentioned in subparagraphs i and iii to v of paragraph a in respect of that indemnity or compensation;

(c)  an indemnity pertaining to a statutory holiday as prescribed by the Act respecting labour standards or by the National Holiday Act (chapter F-1.1) or the compensation, in lieu of that indemnity, provided for in a contract of employment and paid to an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be;

(d)  an indemnity in respect of a family event described in any of sections 80, 81 and 81.1 of the Act respecting labour standards or the compensation, in lieu of that indemnity, provided for in a contract of employment and paid to an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be;

(e)  an indemnity in respect of the fulfilment of family obligations mentioned in section 79.7 of the Act respecting labour standards or the compensation, in lieu of that indemnity, provided for in a contract of employment and paid to an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be; and

(f)  an indemnity in respect of health reasons mentioned in section 79.1 of the Act respecting labour standards or the compensation, in lieu of that indemnity, provided for in a contract of employment and paid to an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be;

“qualified partnership”, for a fiscal period, means a partnership that, during the fiscal period, is the employer of an individual who performs employment duties for a regulated establishment;

“regulated establishment” had the meaning assigned by section 42.6;

“statutory holiday” means one of the following days:

(a)  1 January;

(b)  Good Friday or Easter Monday, at the option of the employer;

(c)  the Monday preceding 25 May;

(d)  24 June, or 25 June when the 24th falls on a Sunday;

(e)  1 July, or 2 July when the 1st falls on a Sunday;

(f)  the first Monday in September;

(g)  the second Monday in October; or

(h)  25 December;

“wages” means the income computed pursuant to the provisions of Chapters I and II of Title II of Book III, except for section 43.3.

1997, c. 85, s. 253; 1999, c. 83, s. 186; 1999, c. 89, s. 53; 2000, c. 39, s. 137; 2001, c. 51, s. 104; 2005, c. 38, s. 237; 2006, c. 36, s. 123; 2007, c. 12, s. 146; 2020, c. 16, s. 144.

2007-11-07

1029.8.33.12. In this division,

“eligible employee”, in respect of an eligible taxpayer or a qualified partnership, at any time, means an individual to whom section 1019.4 applies and an individual to whom the first paragraph of section 42.12 applies;

“eligible taxpayer”, for a taxation year, means a taxpayer who, during that year, is the employer of an individual who performs employment duties for a regulated establishment;

“qualified expenditure” that an eligible taxpayer is required to pay in respect of a taxation year or that a qualified partnership is required to pay in respect of a fiscal period means,

(a)  unless provided for in paragraph b, an amount paid by the eligible taxpayer or the qualified partnership in respect of an eligible employee in relation to the taxation year or fiscal period, as the case may be, under any of the following provisions:

i.  section 59 of the Act respecting parental insurance (chapter A-29.011),

ii.  section 39.0.2 of the Act respecting labour standards (chapter N-1.1),

iii.  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

iv.  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), and

v.  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);

(a.1)  the amount paid, as an assessment, by the eligible taxpayer or the qualified partnership in respect of an eligible employee in relation to the taxation year or fiscal period, as the case may be, pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001); and

(b)  an indemnity pertaining to the annual leave as prescribed by the Act respecting labour standards or the compensation in lieu thereof provided for in a contract of employment and earned by an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be, and any amount payable by the eligible taxpayer or by the qualified partnership under the provisions mentioned in subparagraphs i and iii to v of paragraph a in respect of that indemnity or compensation;

(c)  an indemnity pertaining to a statutory holiday as prescribed by the Act respecting labour standards or by the National Holiday Act (chapter F-1.1) or the compensation, in lieu of that indemnity, provided for in a contract of employment and paid to an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be; and

(d)  an indemnity in respect of a family event described in any of sections 80, 81 and 81.1 of the Act respecting labour standards or the compensation, in lieu of that indemnity, provided for in a contract of employment and paid to an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be;

“qualified partnership”, for a fiscal period, means a partnership that, during the fiscal period, is the employer of an individual who performs employment duties for a regulated establishment;

“regulated establishment” had the meaning assigned by section 42.6;

“statutory holiday” means one of the following days:

(a)  1 January;

(b)  Good Friday or Easter Monday, at the option of the employer;

(c)  the Monday preceding 25 May;

(d)  24 June, or 25 June when the 24th falls on a Sunday;

(e)  1 July, or 2 July when the 1st falls on a Sunday;

(f)  the first Monday in September;

(g)  the second Monday in October; or

(h)  25 December;

“wages” means the income computed pursuant to the provisions of Chapters I and II of Title II of Book III, except for section 43.3.

1997, c. 85, s. 253; 1999, c. 83, s. 186; 1999, c. 89, s. 53; 2000, c. 39, s. 137; 2001, c. 51, s. 104; 2005, c. 38, s. 237; 2006, c. 36, s. 123; 2007, c. 12, s. 146.

2006-12-06

1029.8.33.12. In this division,

“eligible employee”, in respect of an eligible taxpayer or a qualified partnership, at any time, means an individual to whom section 1019.4 applies and an individual to whom the first paragraph of section 42.12 applies;

“eligible taxpayer”, for a taxation year, means a taxpayer who, during that year, is the employer of an individual who performs employment duties for a regulated establishment;

“qualified expenditure” that an eligible taxpayer is required to pay in respect of a taxation year or that a qualified partnership is required to pay in respect of a fiscal period means,

(a)  unless provided for in paragraph b, an amount paid by the eligible taxpayer or the qualified partnership in respect of an eligible employee in relation to the taxation year or fiscal period, as the case may be, under any of the following provisions:

i.  section 59 of the Act respecting parental insurance (chapter A-29.011),

ii.  section 39.0.2 of the Act respecting labour standards (chapter N-1.1),

iii.  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

iv.  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), and

v.  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);

(a.1)  the amount paid, as an assessment, by the eligible taxpayer or the qualified partnership in respect of an eligible employee in relation to the taxation year or fiscal period, as the case may be, pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001); and

(b)  an indemnity pertaining to the annual leave as prescribed by the Act respecting labour standards or the compensation in lieu thereof provided for in a contract of employment and earned by an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be, and any amount payable by the eligible taxpayer or by the qualified partnership under the provisions mentioned in subparagraphs i and iii to v of paragraph a in respect of that indemnity or compensation;

(c)  an indemnity pertaining to a statutory holiday as prescribed by the Act respecting labour standards or by the National Holiday Act (chapter F-1.1) or the compensation, in lieu of that indemnity, provided for in a contract of employment and paid to an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be; and

(d)  an indemnity in respect of a family event described in any of sections 80, 81 and 81.1 of the Act respecting labour standards or the compensation, in lieu of that indemnity, provided for in a contract of employment and paid to an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be;

“qualified partnership”, for a fiscal period, means a partnership that, during the fiscal period, is the employer of an individual who performs employment duties for a regulated establishment;

“regulated establishment” had the meaning assigned by section 42.6;

“statutory holiday” means one of the following days:

(a)  1 January;

(b)  Good Friday or Easter Monday, at the option of the employer;

(c)  the Monday preceding 25 May;

(d)  24 June, or 25 June when the 24th falls on a Sunday;

(e)  1 July, or 2 July when the 1st falls on a Sunday;

(f)  the first Monday in September;

(g)  the second Monday in October; or

(h)  25 December;

“wages” means the income computed pursuant to the provisions of Chapters I and II of Title II of Book III, except for section 43.3 and section 58.1 where the term refers to an amount to be included under sections 979.9 to 979.11 in that computation.

1997, c. 85, s. 253; 1999, c. 83, s. 186; 1999, c. 89, s. 53; 2000, c. 39, s. 137; 2001, c. 51, s. 104; 2005, c. 38, s. 237; 2006, c. 36, s. 123.

2006-03-01

1029.8.33.12. In this division,

"eligible employee", in respect of an eligible taxpayer or a qualified partnership, at any time, means an individual to whom section 1019.4 applies and an individual to whom the first paragraph of section 42.12 applies;

"eligible taxpayer", for a taxation year, means a taxpayer who, during that year, is the employer of an individual who performs employment duties for a regulated establishment;

"qualified expenditure" that an eligible taxpayer is required to pay in respect of a taxation year or that a qualified partnership is required to pay in respect of a fiscal period means,

(a)  unless provided for in paragraph b, an amount paid by the eligible taxpayer or the qualified partnership in respect of an eligible employee in relation to the taxation year or fiscal period, as the case may be, under any of the following provisions:

i.  section 59 of the Act respecting parental insurance (chapter A-29.011),

ii.  section 39.0.2 of the Act respecting labour standards (chapter N-1.1),

iii.  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

iv.  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), and

v.  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);

(a.1)  the amount paid, as an assessment, by the eligible taxpayer or the qualified partnership in respect of an eligible employee in relation to the taxation year or fiscal period, as the case may be, pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001); and

(b)  an indemnity pertaining to the annual leave as prescribed by the Act respecting labour standards or the compensation in lieu thereof provided for in a contract of employment and earned by an eligible employee of the eligible taxpayer in respect of the taxation year or of the qualified partnership in respect of the fiscal period, as the case may be, and any amount payable by the eligible taxpayer or by the qualified partnership under the provisions mentioned in subparagraphs i and iii to v of paragraph a in respect of that indemnity or compensation;

"qualified partnership", for a fiscal period, means a partnership that, during the fiscal period, is the employer of an individual who performs employment duties for a regulated establishment;

"regulated establishment" had the meaning assigned by section 42.6;

"wages" means the income computed pursuant to the provisions of Chapters I and II of Title II of Book III, except for section 43.3 and section 58.1 where the term refers to an amount to be included under sections 979.9 to 979.11 in that computation.

1997, c. 85, s. 253; 1999, c. 83, s. 186; 1999, c. 89, s. 53; O.C. 149-2000; 2000, c. 39, s. 137; 2001, c. 51, s. 104; 2005, c. 38, s. 237.