I-3 - Taxation Act

Section 37.0.1.6 Disposition versions

2006-03-01

37.0.1.6. For the purposes of section 37.0.1.4, where the plan for the insurance of persons provides identical coverage to the employer’s employees under Québec jurisdiction and to the employer’s other employees, the employer must elect, from among the following data in the employer’s possession, the data which will best reflect the coverage provided under the plan to those of the employer’s employees under Québec jurisdiction:

(a)  actual data relating to all the employees of the employer who enjoy coverage under the plan;

(b)  actual data relating to the employer’s employees under Québec jurisdiction who enjoy coverage under the plan.

In the first paragraph, the expression “employee under Québec jurisdiction” of an employer means an employee of the employer who reports for work in an establishment of the employer situated in Québec, and an employee of the employer who is not required to report for work at an establishment of the employer but whose wages are paid or deemed to be paid from such an establishment situated in Québec.

1993, c. 64, s. 11; 1995, c. 63, s. 261; 1998, c. 16, s. 39.