I-3 - Taxation Act

Section 752.0.18.6 Disposition versions

2020-09-24

752.0.18.6. The dues referred to in any of paragraphs a, b and d to g of section 752.0.18.3 do not include the portion thereof that is, in effect, levied under a retirement plan, a plan for annuities, insurance or similar benefits, or for any other purpose not directly related to the ordinary operating expenses of the entity to which they were paid or that corresponds to the Québec sales tax or the goods and services tax in respect of such dues.

However, where an individual is not entitled to a rebate of the Québec sales tax under the Act respecting the Québec sales tax (chapter T-0.1) or of the goods and services tax under the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of dues referred to in paragraph a of section 752.0.18.3, the amount of the dues includes the part thereof that corresponds to the Québec sales tax or the goods and services tax in respect of such dues.

1997, c. 14, s. 118; 2002, c. 40, s. 71; 2005, c. 1, s. 173; 2020, c. 16, s. 108.

2006-03-01

752.0.18.6. The dues referred to in paragraphs a, b, d to g and i of section 752.0.18.3 do not include the portion thereof that is, in effect, levied under a retirement plan, a plan for annuities, insurance or similar benefits, or for any other purpose not directly related to the ordinary operating expenses of the entity to which they were paid or that corresponds to the Québec sales tax or the goods and services tax in respect of such dues.

However, where an individual is not entitled to a rebate of the Québec sales tax under the Act respecting the Québec sales tax (chapter T-0.1) or of the goods and services tax under the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of dues referred to in paragraph a of section 752.0.18.3, the amount of the dues includes the part thereof that corresponds to the Québec sales tax or the goods and services tax in respect of such dues.

1997, c. 14, s. 118; 2002, c. 40, s. 71; 2005, c. 1, s. 173.