I-3 - Taxation Act

Section 1173.2 Disposition versions

2006-03-01

1173.2. The tax provided for in this Book does not apply

(a)  to the portion of a taxable premium, other than a taxable premium that is a fund of an uninsured employee benefit plan, that corresponds to the payment, by an insurance corporation, of an amount, paid by reason of the loss of all or part of the income from an office or employment and that is income from an office or employment for which a contribution established under the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) or the Act respecting the Québec Pension Plan (chapter R-9) is paid; or

(b)  to any taxable premium which, after being paid to another insurance corporation, is a premium or another taxable premium, in the year or in any subsequent taxation year, in respect of which a tax is payable under this Part.

1993, c. 19, s. 152; 1993, c. 64, s. 202; 1997, c. 3, s. 71; 1998, c. 16, s. 248; 1999, c. 89, s. 53.