I-3 - Taxation Act

Section 766.3.1 Disposition versions

2023-03-15

766.3.1. In this division, “covered benefit attributable to a preceding taxation year” means an amount determined in a particular taxation year that is attributable to a taxation year preceding the particular year but subsequent to the taxation year 2003, and that is

(a)  if the preceding taxation year is the year 2004, an amount referred to in any of subparagraphs a to c of the first paragraph of section 766.8, other than

i.  an amount that replaces income described in paragraph e of section 725, or

ii.  an amount that is determined, as a consequence of the application of section 107 of the Act to amend the Automobile Insurance Act, the Highway Safety Code and other provisions (2022, chapter 13), in accordance with the Regulation respecting computation of the income replacement indemnity paid under the second and third paragraphs of section 40 of the Automobile Insurance Act (chapter A-25, r. 2.2); and

(b)  in any other case, an amount that is an income replacement indemnity or a compensation for the loss of financial support, determined under a public compensation plan and established on the basis of net income following an accident, employment injury, bodily injury or death or in order to prevent bodily injury, other than

i.  an amount that is the net salary or wages paid by an employer, in accordance with the Act respecting industrial accidents and occupational diseases (chapter A-3.001), for each day or part of a day when a worker must be absent from work to receive care or undergo medical examinations in connection with the worker’s injury, or to take part in a personal rehabilitation program,

ii.  an amount that replaces income described in paragraph e of section 725, or

iii.  an amount that is determined, as a consequence of the application of section 107 of the Act to amend the Automobile Insurance Act, the Highway Safety Code and other provisions, in accordance with the Regulation respecting computation of the income replacement indemnity paid under the second and third paragraphs of section 40 of the Automobile Insurance Act, to the extent that the amount so determined is attributable to a period that precedes 1 July 2022.

2015, c. 21, s. 306; 2023, c. 2, s. 23.

2015-10-21

766.3.1. In this division, “covered benefit attributable to a preceding taxation year” means an amount determined in a particular taxation year that is attributable to a taxation year preceding the particular year but subsequent to the taxation year 2003, and that is

(a)  if the preceding taxation year is the year 2004, an amount referred to in any of subparagraphs a to c of the first paragraph of section 766.8, other than an amount that replaces income described in paragraph e of section 725; and

(b)  in any other case, an amount that is an income replacement indemnity or a compensation for the loss of financial support, determined under a public compensation plan and established on the basis of net income following an accident, employment injury, bodily injury or death or in order to prevent bodily injury, other than

i.  an amount that is the net salary or wages paid by an employer, in accordance with the Act respecting industrial accidents and occupational diseases (chapter A-3.001), for each day or part of a day when a worker must be absent from work to receive care or undergo medical examinations in connection with the worker’s injury, or to take part in a personal rehabilitation program, or

ii.  an amount that replaces income described in paragraph e of section 725.

2015, c. 21, s. 306.