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

Section 33.0.4 Disposition versions

2005-03-17

33.0.4. The rules set out in the second paragraph apply where, in a particular year, there is

(a)  a merger of two or more corporations that are replaced to form one corporation; or

(b)   transfer of property belonging or having belonged to a particular corporation or partnership made, as part of the winding-up or dissolution of the particular corporation or partnership or of a series of transactions or events including the winding-up or dissolution, in favour of a person who or a partnership that, immediately after the transfer, would be associated with the particular corporation or partnership according to the rules set out in the second paragraph of section 33.0.2, with the necessary modifications, if any relevant factor to consider for that purpose, with respect to the ownership of a share of the capital stock of the particular corporation or of an interest in the particular partnership or with respect to the holding of a right relating to such a share or to such an interest, were established on the basis of the situation existing immediately before the beginning of the winding-up or dissolution or of the series of transactions or events and, where applicable, if the particular corporation or partnership existed immediately after the transfer.

The rules to which the first paragraph refers are as follows:

(a)  in the case provided for in subparagraph a of that paragraph,

i.  the total payroll for the particular year of any employer and, for the purposes of subparagraph 2 of subparagraph i of subparagraph a of the first paragraph of section 34.0.0.0.1, the total payroll for the preceding year of the corporation resulting from the merger, shall be established as if the corporations mentioned in subparagraph a of the first paragraph were the same corporation, and

ii.  for the purpose of determining which of subparagraphs i and ii of subparagraph a of the first paragraph of section 34.0.0.0.1 applies to the corporation resulting from the merger for a period provided for in that subparagraph a in the particular year or subsequent year, that corporation is deemed to be the same corporation as each of the predecessor corporations ; and

(b)  in the case provided for in subparagraph b of that paragraph,

i.  the total payroll for the particular year of any employer and, for the purposes of subparagraph 2 of subparagraph i of subparagraph a of the first paragraph of section 34.0.0.0.1 in respect of a period provided for in that subparagraph a that is the period in which the transfer occurs or a subsequent period of the particular year, the total payroll for the preceding year of the person who or the partnership that is the transferee shall be established as if the particular corporation or partnership and the person who or the partnership that is the transferee were the same person or partnership, and

ii.  for the purpose of determining which of subparagraphs i and ii of subparagraph a of the first paragraph of section 34.0.0.0.1 applies to the person that is the transferee, or to any employer as a member of the partnership that is the transferee, for a period provided for in that subparagraph a that is the period during which the transfer occurs or a subsequent period of the particular year or subsequent year, the person or partnership that is the transferee is deemed to be the same person or partnership as the particular corporation or particular partnership.

Where this section applies in relation to a merger of corporations or transfer of property, referred to as “initial operation” in this paragraph, that occurred in the particular year, and in relation to a merger of corporations or transfer of property, referred to as “subsequent operation” in this paragraph, that occurred subsequently in the same year, and where any of the predecessor corporations or the corporation or partnership wound up or dissolved in the subsequent operation is a corporation or partnership that was, in the initial operation, the corporation resulting from the merger of corporations or the person or partnership that is the transferee of the transfer of property, mention of any corporation, person or partnership mentioned in subparagraph a or b of the first paragraph in relation to any such operation, made in subparagraph i of subparagraph a of the second paragraph or subparagraph i of subparagraph b of that paragraph, is deemed to include mention of any other corporation, person or partnership mentioned in subparagraph a or b of the first paragraph in relation to the other operation, made in either subparagraph i or made because of this paragraph.

2000, c. 39, s. 269; 2002, c. 9, s. 146; 2005, c. 1, s. 326.

2002-06-08

33.0.4. The rules in the second paragraph apply where, during a particular year, there is

(a)  a merger of two or more corporations that are replaced to form one corporation; or

(b)  a winding-up or dissolution of a particular corporation or partnership and, as part of the winding-up or dissolution or of a series of transactions or events including the winding-up or dissolution, a transfer of property belonging or having belonged to the particular corporation or particular partnership in favour of a person or partnership that, immediately after the transfer, is associated with the particular corporation or particular partnership according to the rules in the second paragraph of section 33.0.2, with the necessary modifications, or would be associated with the particular corporation or particular partnership if, at that time, the particular corporation or particular partnership existed and had the same shareholders or members as those it had immediately before the beginning of winding-up or dissolution.

The rules to which the first paragraph refers are as follows:

(a)  in the case provided for in subparagraph a of that paragraph,

i.  the total payroll for the particular year of any employer and, for the purposes of subparagraph 2 of subparagraph i of subparagraph a of the first paragraph of section 34.0.0.0.1, the total payroll for the preceding year of the corporation resulting from the merger, shall be established as if the corporations mentioned in subparagraph a of the first paragraph were the same corporation, and

ii.  for the purpose of determining which of subparagraphs i and ii of subparagraph a of the first paragraph of section 34.0.0.0.1 applies to the corporation resulting from the merger for a period provided for in that subparagraph a in the particular year or subsequent year, that corporation is deemed to be the same corporation as each of the predecessor corporations ; and

(b)  in the case provided for in subparagraph b of that paragraph,

i.  the total payroll for the particular year of any employer and, for the purposes of subparagraph 2 of subparagraph i of subparagraph a of the first paragraph of section 34.0.0.0.1 in respect of a period referred to in that subparagraph a that is the period in which the transfer occurred or a period subsequent to the particular year, the total payroll for the preceding year of the person that is the transferee or of any employer as a member of the partnership that is the transferee shall be established as if the particular corporation or particular partnership and the person or partnership that is the transferee were the same person or partnership, and

ii.  for the purpose of determining which of subparagraphs i and ii of subparagraph a of the first paragraph of section 34.0.0.0.1 applies to the person that is the transferee, or to any employer as a member of the partnership that is the transferee, for a period provided for in that subparagraph a that is the period during which the transfer occurs or a subsequent period of the particular year or subsequent year, the person or partnership that is the transferee is deemed to be the same person or partnership as the particular corporation or particular partnership.

Where this section applies in relation to a merger of corporations or transfer of property, referred to as “initial operation” in this paragraph, that occurred in the particular year, and in relation to a merger of corporations or transfer of property, referred to as “subsequent operation” in this paragraph, that occurred subsequently in the same year, and where any of the predecessor corporations or the corporation or partnership wound up or dissolved in the subsequent operation is a corporation or partnership that was, in the initial operation, the corporation resulting from the merger of corporations or the person or partnership that is the transferee of the transfer of property, mention of any corporation, person or partnership mentioned in subparagraph a or b of the first paragraph in relation to any such operation, made in subparagraph i of subparagraph a of the second paragraph or subparagraph i of subparagraph b of that paragraph, is deemed to include mention of any other corporation, person or partnership mentioned in subparagraph a or b of the first paragraph in relation to the other operation, made in either subparagraph i or made because of this paragraph.

2000, c. 39, s. 269; 2002, c. 9, s. 146.

2000-11-15

33.0.4. The rules in the second paragraph apply where, during a particular year, there is

(a)  a merger of two or more corporations that are replaced to form one corporation; or

(b)  a winding-up or dissolution of a particular corporation or partnership and, as part of the winding-up or dissolution or of a series of transactions or events including the winding-up or dissolution, a transfer of property belonging or having belonged to the particular corporation or particular partnership in favour of a person or partnership that, immediately after the transfer, is associated with the particular corporation or particular partnership according to the rules in the second paragraph of section 33.0.2, with the necessary modifications, or would be associated with the particular corporation or particular partnership if, at that time, the particular corporation or particular partnership existed and had the same shareholders or members as those it had immediately before the beginning of winding-up or dissolution.

The rules to which the first paragraph refers are as follows:

(a)  in the case provided for in subparagraph a of that paragraph,

i.  the total payroll for the particular year of each employer shall be established as if the corporations mentioned in that subparagraph a were the same corporation, and

ii.  for the purpose of determining which of subparagraphs i and ii of subparagraph a of the first paragraph of section 34.0.0.0.1 applies to the corporation resulting from the merger for a period provided for in that subparagraph a in the particular year or subsequent year, that corporation is deemed to be the same corporation as each of the predecessor corporations ; and

(b)  in the case provided for in subparagraph b of that paragraph,

i.  the total payroll for the particular year of any employer shall be established as if the particular corporation or particular partnership and the person or partnership that is the transferee were the same person or partnership, and

ii.  for the purpose of determining which of subparagraphs i and ii of subparagraph a of the first paragraph of section 34.0.0.0.1 applies to the person that is the transferee, or to any employer as a member of the partnership that is the transferee, for a period provided for in that subparagraph a that is the period during which the transfer occurs or a subsequent period of the particular year or subsequent year, the person or partnership that is the transferee is deemed to be the same person or partnership as the particular corporation or particular partnership.

Where this section applies in relation to a merger of corporations or transfer of property, referred to as “initial operation” in this paragraph, that occurred in the particular year, and in relation to a merger of corporations or transfer of property, referred to as “subsequent operation” in this paragraph, that occurred subsequently in the same year, and where any of the predecessor corporations or the corporation or partnership wound up or dissolved in the subsequent operation is a corporation or partnership that was, in the initial operation, the corporation resulting from the merger of corporations or the person or partnership that is the transferee of the transfer of property, mention of any corporation, person or partnership mentioned in subparagraph a or b of the first paragraph in relation to any such operation, made in subparagraph i of subparagraph a of the second paragraph or subparagraph i of subparagraph b of that paragraph, is deemed to include mention of any other corporation, person or partnership mentioned in subparagraph a or b of the first paragraph in relation to the other operation, made in either subparagraph i or made because of this paragraph.

2000, c. 39, s. 269.