R-5 - Act respecting the Régie de l’assurance maladie du Québec

Section 33.0.2 Disposition versions

2024-05-07

33.0.2. For the purposes of the definition of “total payroll” in the first paragraph of section 33, this section and sections 33.0.3, 33.0.4 and 34.1.0.3 to 34.1.0.6, the following rules must be taken into consideration:

(a)  in the definition of “employer” in the first paragraph of section 33, “person” is deemed to include a partnership;

(b)  wages paid or deemed to be paid by an employer as a member of a partnership are deemed to have been paid by the partnership and not by the employer.

In addition, for the purposes of the definition of “total payroll” in the first paragraph of section 33, an employer is associated with another employer at the end of a year where the employers are at that time corporations associated with each other in accordance with Chapter IX of Title II of Book I of Part I of the Taxation Act (chapter I‐3), and, for that purpose,

(a)  an employer who is an individual is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by the individual;

(b)  an employer that is a partnership is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by each member of the partnership in a proportion equal to the proportion that the member’s share of the income or loss of the partnership for the partnership’s last fiscal period ending at or before that time is of the income or loss of the partnership for that fiscal period, on the assumption that, if the income and loss of the partnership for that fiscal period are nil, the partnership’s income for that fiscal period is equal to $1,000,000;

(c)  an employer that is a trust, within the meaning of section 1 of the Taxation Act, is deemed to be a corporation all of the voting shares in the capital stock of which

i.  in the case of a testamentary trust, within the meaning of section 1 of the Taxation Act, under which one or more beneficiaries are entitled to receive all of the income of the trust that arose before the date of death of one or the last surviving of those beneficiaries, in this subparagraph referred to as the “distribution date”, and under which no other person may, before the distribution date, receive or otherwise obtain the enjoyment of any of the income or capital of the trust,

(1)  where any such beneficiary’s share of the income or capital of the trust depends on the exercise by any person of, or the failure by any person to exercise, a power to appoint, and where that time occurs before the distribution date, are owned at that time by the beneficiary;

(2)  where subparagraph 1 does not apply and where that time occurs before the distribution date, are owned at that time by the beneficiary in a proportion equal to the proportion that the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of the beneficial interests in the trust of all those beneficiaries,

ii.  where a beneficiary’s share of the accumulating income or capital of the trust depends upon the exercise by any person of, or the failure by any person to exercise, a power to appoint, are owned at that time by the beneficiary, except where subparagraph i applies and that time occurs before the distribution date,

iii.  in any case where subparagraph ii does not apply, are owned at that time by the beneficiary in a proportion equal to such proportion of all such shares as the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of all beneficial interests in the trust, except where subparagraph i applies and that time occurs before the distribution date, and

iv.  in the case of a trust referred to in section 467 of the Taxation Act, are owned at that time by the person referred to therein from whom property of the trust or property for which it was substituted was directly or indirectly received; and

(d)  a partnership that has no fiscal period ending on or before that time is deemed, for the purposes of subparagraph b, to have a fiscal period ending at that time for which it has an income equal to $1,000,000.

2000, c. 39, s. 269; 2005, c. 1, s. 325; 2005, c. 38, s. 350; 2015, c. 21, s. 592; 2024, c. 11, s. 145.

2015-10-21

33.0.2. For the purposes of the definition of "total payroll" in the first paragraph of section 33, this section and sections 33.0.3, 33.0.4, 34.1.0.3 and 34.1.0.4, the following rules must be taken into consideration:

(a)  in the definition of “employer” in the first paragraph of section 33, “person” is deemed to include a partnership;

(b)  wages paid or deemed to be paid by an employer as a member of a partnership are deemed to have been paid by the partnership and not by the employer.

In addition, for the purposes of the definition of “total payroll” in the first paragraph of section 33, an employer is associated with another employer at the end of a year where the employers are at that time corporations associated with each other in accordance with Chapter IX of Title II of Book I of Part I of the Taxation Act (chapter I‐3), and, for that purpose,

(a)  an employer who is an individual is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by the individual;

(b)  an employer that is a partnership is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by each member of the partnership in a proportion equal to the proportion that the member’s share of the income or loss of the partnership for the partnership’s last fiscal period ending at or before that time is of the income or loss of the partnership for that fiscal period, on the assumption that, if the income and loss of the partnership for that fiscal period are nil, the partnership’s income for that fiscal period is equal to $1,000,000;

(c)  an employer that is a trust, within the meaning of section 1 of the Taxation Act, is deemed to be a corporation all of the voting shares in the capital stock of which

i.  in the case of a testamentary trust, within the meaning of section 1 of the Taxation Act, under which one or more beneficiaries are entitled to receive all of the income of the trust that arose before the date of death of one or the last surviving of those beneficiaries, in this subparagraph referred to as the “distribution date”, and under which no other person may, before the distribution date, receive or otherwise obtain the enjoyment of any of the income or capital of the trust,

(1)  where any such beneficiary’s share of the income or capital of the trust depends on the exercise by any person of, or the failure by any person to exercise, a power to appoint, and where that time occurs before the distribution date, are owned at that time by the beneficiary;

(2)  where subparagraph 1 does not apply and where that time occurs before the distribution date, are owned at that time by the beneficiary in a proportion equal to the proportion that the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of the beneficial interests in the trust of all those beneficiaries,

ii.  where a beneficiary’s share of the accumulating income or capital of the trust depends upon the exercise by any person of, or the failure by any person to exercise, a power to appoint, are owned at that time by the beneficiary, except where subparagraph i applies and that time occurs before the distribution date,

iii.  in any case where subparagraph ii does not apply, are owned at that time by the beneficiary in a proportion equal to such proportion of all such shares as the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of all beneficial interests in the trust, except where subparagraph i applies and that time occurs before the distribution date, and

iv.  in the case of a trust referred to in section 467 of the Taxation Act, are owned at that time by the person referred to therein from whom property of the trust or property for which it was substituted was directly or indirectly received; and

(d)  a partnership that has no fiscal period ending on or before that time is deemed, for the purposes of subparagraph b, to have a fiscal period ending at that time for which it has an income equal to $1,000,000.

2000, c. 39, s. 269; 2005, c. 1, s. 325; 2005, c. 38, s. 350; 2015, c. 21, s. 592.

2005-12-13

33.0.2. For the purposes of the definition of “total payroll” in the first paragraph of section 33, this section and sections 33.0.3 and 33.0.4,

(a)  in the definition of “employer” in the first paragraph of section 33, “person” is deemed to include a partnership;

(b)  wages paid or deemed to be paid by an employer as a member of a partnership are deemed to have been paid by the partnership and not by the employer.

In addition, for the purposes of the definition of “total payroll” in the first paragraph of section 33, an employer is associated with another employer at the end of a year where the employers are at that time corporations associated with each other in accordance with Chapter IX of Title II of Book I of Part I of the Taxation Act (chapter I‐3), and, for that purpose,

(a)  an employer who is an individual is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by the individual;

(b)  an employer that is a partnership is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by each member of the partnership in a proportion equal to the proportion that the member’s share of the income or loss of the partnership for the partnership’s last fiscal period ending at or before that time is of the income or loss of the partnership for that fiscal period, on the assumption that, if the income and loss of the partnership for that fiscal period are nil, the partnership’s income for that fiscal period is equal to $1,000,000;

(c)  an employer that is a trust, within the meaning of section 1 of the Taxation Act, is deemed to be a corporation all of the voting shares in the capital stock of which

i.  in the case of a testamentary trust, within the meaning of section 1 of the Taxation Act, under which one or more beneficiaries are entitled to receive all of the income of the trust that arose before the date of death of one or the last surviving of those beneficiaries, in this subparagraph referred to as the “distribution date”, and under which no other person may, before the distribution date, receive or otherwise obtain the enjoyment of any of the income or capital of the trust,

(1)  where any such beneficiary’s share of the income or capital of the trust depends on the exercise by any person of, or the failure by any person to exercise, a power to appoint, and where that time occurs before the distribution date, are owned at that time by the beneficiary;

(2)  where subparagraph 1 does not apply and where that time occurs before the distribution date, are owned at that time by the beneficiary in a proportion equal to the proportion that the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of the beneficial interests in the trust of all those beneficiaries,

ii.  where a beneficiary’s share of the accumulating income or capital of the trust depends upon the exercise by any person of, or the failure by any person to exercise, a power to appoint, are owned at that time by the beneficiary, except where subparagraph i applies and that time occurs before the distribution date,

iii.  in any case where subparagraph ii does not apply, are owned at that time by the beneficiary in a proportion equal to such proportion of all such shares as the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of all beneficial interests in the trust, except where subparagraph i applies and that time occurs before the distribution date, and

iv.  in the case of a trust referred to in section 467 of the Taxation Act, are owned at that time by the person referred to therein from whom property of the trust or property for which it was substituted was directly or indirectly received; and

(d)  a partnership that has no fiscal period ending on or before that time is deemed, for the purposes of subparagraph b, to have a fiscal period ending at that time for which it has an income equal to $1,000,000.

2000, c. 39, s. 269; 2005, c. 1, s. 325; 2005, c. 38, s. 350.

2005-03-17

33.0.2. For the purposes of the definition of “total payroll” in the first paragraph of section 33, this section and sections 33.0.3 and 33.0.4,

(a)  in the definition of “employer” in the first paragraph of section 33, “person” is deemed to include a partnership;

(b)  wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid by an employer as a member of a partnership are deemed to have been paid by the partnership and not by the employer.

In addition, for the purposes of the definition of “total payroll” in the first paragraph of section 33, an employer is associated with another employer at the end of a year where the employers are at that time corporations associated with each other in accordance with Chapter IX of Title II of Book I of Part I of the Taxation Act (chapter I-3), and, for that purpose,

(a)  an employer who is an individual is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by the individual;

(b)  an employer that is a partnership is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by each member of the partnership in a proportion equal to the proportion that the member’s share of the income or loss of the partnership for the partnership’s last fiscal period ending at or before that time is of the income or loss of the partnership for that fiscal period, on the assumption that, if the income and loss of the partnership for that fiscal period are nil, the partnership’s income for that fiscal period is equal to $1,000,000; and

(c)  an employer that is a trust, within the meaning of section 1 of the Taxation Act, is deemed to be a corporation all of the voting shares in the capital stock of which

i.  in the case of a testamentary trust, within the meaning of section 1 of the Taxation Act, under which one or more beneficiaries are entitled to receive all of the income of the trust that arose before the date of death of one or the last surviving of those beneficiaries, in this subparagraph referred to as the “distribution date”, and under which no other person may, before the distribution date, receive or otherwise obtain the enjoyment of any of the income or capital of the trust,

(1)  where any such beneficiary’s share of the income or capital of the trust depends on the exercise by any person of, or the failure by any person to exercise, a power to appoint, and where that time occurs before the distribution date, are owned at that time by the beneficiary;

(2)  where subparagraph 1 does not apply and where that time occurs before the distribution date, are owned at that time by the beneficiary in a proportion equal to the proportion that the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of the beneficial interests in the trust of all those beneficiaries,

ii.  where a beneficiary’s share of the accumulating income or capital of the trust depends upon the exercise by any person of, or the failure by any person to exercise, a power to appoint, are owned at that time by the beneficiary, except where subparagraph i applies and that time occurs before the distribution date,

iii.  in any case where subparagraph ii does not apply, are owned at that time by the beneficiary in a proportion equal to such proportion of all such shares as the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of all beneficial interests in the trust, except where subparagraph i applies and that time occurs before the distribution date, and

iv.  in the case of a trust referred to in section 467 of the Taxation Act, are owned at that time by the person referred to therein from whom property of the trust or property for which it was substituted was directly or indirectly received.

(d)  a partnership that has no fiscal period ending on or before that time is deemed, for the purposes of subparagraph b, to have a fiscal period ending at that time for which it has an income equal to $1,000,000.

2000, c. 39, s. 269; 2005, c. 1, s. 325.

2000-11-15

33.0.2. For the purposes of the definition of “total payroll” in the first paragraph of section 33, this section and sections 33.0.3 and 33.0.4,

(a)  in the definition of “employer” in the first paragraph of section 33, “person” is deemed to include a partnership;

(b)  wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid by an employer as a member of a partnership are deemed to have been paid by the partnership and not by the employer.

In addition, for the purposes of the definition of “total payroll” in the first paragraph of section 33, an employer is associated with another employer at the end of a year where the employers are at that time corporations associated with each other in accordance with Chapter IX of Title II of Book I of Part I of the Taxation Act (chapter I-3), and, for that purpose,

(a)  an employer who is an individual is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by the individual;

(b)  an employer that is a partnership is deemed to be a corporation all of the voting shares in the capital stock of which are owned at that time by each member of the partnership in a proportion equal to the proportion that the member’s share of the income or loss of the partnership for the partnership’s last fiscal period ending at or before that time is of the income or loss of the partnership for that fiscal period, on the assumption that, if the income and loss of the partnership for that fiscal period are nil, the partnership’s income for that fiscal period is equal to $1,000,000; and

(c)  an employer that is a trust, within the meaning of section 1 of the Taxation Act, is deemed to be a corporation all of the voting shares in the capital stock of which

i.  in the case of a testamentary trust, within the meaning of section 1 of the Taxation Act, under which one or more beneficiaries are entitled to receive all of the income of the trust that arose before the date of death of one or the last surviving of those beneficiaries, in this subparagraph referred to as the “distribution date”, and under which no other person may, before the distribution date, receive or otherwise obtain the enjoyment of any of the income or capital of the trust,

(1)  where any such beneficiary’s share of the income or capital of the trust depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power, and where that time occurs before the distribution date, are owned at that time by the beneficiary;

(2)  where subparagraph 1 does not apply and where that time occurs before the distribution date, are owned at that time by the beneficiary in a proportion equal to the proportion that the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of the beneficial interests in the trust of all those beneficiaries,

ii.  where a beneficiary’s share of the accumulating income or capital of the trust depends upon the exercise by any person of, or the failure by any person to exercise, any discretionary power, are owned at that time by the beneficiary, except where subparagraph i applies and that time occurs before the distribution date,

iii.  in any case where subparagraph ii does not apply, are owned at that time by the beneficiary in a proportion equal to such proportion of all such shares as the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of all beneficial interests in the trust, except where subparagraph i applies and that time occurs before the distribution date, and

iv.  in the case of a trust referred to in section 467 of the Taxation Act, are owned at that time by the person referred to therein from whom property of the trust or property for which it was substituted was directly or indirectly received.

2000, c. 39, s. 269.