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

Section 34.0.0.0.1 Disposition versions

2011-04-01

34.0.0.0.1. Every employer subject to a contribution referred to in section 34 in relation to wages that the employer pays or is deemed to pay in a particular year shall pay to the Minister of Revenue,

(a)  on the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I-3),

i.  where the particular year is a year immediately following two consecutive years for which, except in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the employer was subject to the contribution of this subdivision or, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the partnership would have been so subject had the presumptions in subparagraphs i and ii of subparagraph b of the second paragraph of section 34 applied, an amount equal to

(1)  the contribution established in respect of the wages pursuant to section 34, or

(2)  the contribution that would be established in respect of the wages pursuant to section 34 if the percentage applicable to the wages were the percentage that would be applicable if the employer’s total payroll for the particular year or, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the total payroll of the partnership for the particular year, were equal to the total payroll for the employer or partnership, as the case may be, for the preceding year,

ii.  where subparagraph i does not apply, an amount equal to

(1)   the contribution established in respect of the wages pursuant to section 34, or

(2)  the contribution that would be established in respect of the wages pursuant to section 34 if the percentage applicable to the wages were the percentage that would be applicable to the wages if the employer’s total payroll for the particular year or, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the total payroll of the partnership for the particular year, were established on the assumption that the particular year had ended on the last day of the period provided for in section 1015 of the Taxation Act in which the wages was paid or deemed to be paid, or

iii.  where, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the partnership or, if such is not the case, the employer, ceases to carry on its business in the particular year, an amount equal to the amount by which the following amount exceeds the amount that the employer is required to pay pursuant to subparagraph i or ii in relation to the wages:

(1)  the contribution established in respect of the wages pursuant to section 34, or

(2)  the contribution that would be established in respect of the wages pursuant to section 34 if the percentage applicable to the wages were the percentage that would be applicable if the total payroll of the employer for the particular year or, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the total payroll of the partnership for the particular year, were established having regard only to wages paid or deemed to be paid by the employer or partnership, as the case may be, on or before the time at which the employer or partnership, as the case may be, ceased to carry on the business; and

(b)  on the date on or before which the employer is required to file the information return referred to in section 3 of the Regulation respecting contributions to the Québec Health Insurance Plan (chapter R-5, r. 1) for the particular year, the balance of the contribution established in respect of the wages pursuant to section 34.

No amount is payable pursuant to subparagraph i or ii of subparagraph a of the first paragraph by the employer in respect of a particular contribution if, in respect of the particular contribution,

(a)  an amount is payable pursuant to subparagraph iii of that subparagraph a, or would be payable, but for those subparagraphs i and ii; and

(b)  the date provided for in that subparagraph a for the payment provided for, without reference to this paragraph, in that subparagraph i or ii is after the date provided for in that subparagraph for the payment provided for, or that would be provided for, but for those subparagraphs i and ii, in subparagraph iii of that subparagraph a.

2000, c. 39, s. 271; 2005, c. 38, s. 352.

2005-12-13

34.0.0.0.1. Every employer subject to a contribution referred to in section 34 in relation to wages that the employer pays or is deemed to pay in a particular year shall pay to the Minister of Revenue,

(a)  on the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I‐3),

i.  where the particular year is a year immediately following two consecutive years for which, except in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the employer was subject to the contribution of this subdivision or, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the partnership would have been so subject had the presumptions in subparagraphs i and ii of subparagraph b of the second paragraph of section 34 applied, an amount equal to

(1)  the contribution established in respect of the wages pursuant to section 34, or

(2)  the contribution that would be established in respect of the wages pursuant to section 34 if the percentage applicable to the wages were the percentage that would be applicable if the employer’s total payroll for the particular year or, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the total payroll of the partnership for the particular year, were equal to the total payroll for the employer or partnership, as the case may be, for the preceding year,

ii.  where subparagraph i does not apply, an amount equal to

(1)   the contribution established in respect of the wages pursuant to section 34, or

(2)  the contribution that would be established in respect of the wages pursuant to section 34 if the percentage applicable to the wages were the percentage that would be applicable to the wages if the employer’s total payroll for the particular year or, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the total payroll of the partnership for the particular year, were established on the assumption that the particular year had ended on the last day of the period provided for in section 1015 of the Taxation Act in which the wages was paid or deemed to be paid, or

iii.  where, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the partnership or, if such is not the case, the employer, ceases to carry on its business in the particular year, an amount equal to the amount by which the following amount exceeds the amount that the employer is required to pay pursuant to subparagraph i or ii in relation to the wages:

(1)  the contribution established in respect of the wages pursuant to section 34, or

(2)  the contribution that would be established in respect of the wages pursuant to section 34 if the percentage applicable to the wages were the percentage that would be applicable if the total payroll of the employer for the particular year or, in the case of wages paid or deemed to be paid by the employer as a member of a partnership, the total payroll of the partnership for the particular year, were established having regard only to wages paid or deemed to be paid by the employer or partnership, as the case may be, on or before the time at which the employer or partnership, as the case may be, ceased to carry on the business; and

(b)  on the date on or before which the employer is required to file the information return referred to in section 3 of the Regulation respecting contributions to the Québec Health Insurance Plan (R.R.Q., 1981, chapter R-5, r.1) for the particular year, the balance of the contribution established in respect of the wages pursuant to section 34.

No amount is payable pursuant to subparagraph i or ii of subparagraph a of the first paragraph by the employer in respect of a particular contribution if, in respect of the particular contribution,

(a)  an amount is payable pursuant to subparagraph iii of that subparagraph a, or would be payable, but for those subparagraphs i and ii; and

(b)  the date provided for in that subparagraph a for the payment provided for, without reference to this paragraph, in that subparagraph i or ii is after the date provided for in that subparagraph for the payment provided for, or that would be provided for, but for those subparagraphs i and ii, in subparagraph iii of that subparagraph a.

2000, c. 39, s. 271; 2005, c. 38, s. 352.

2000-11-15

34.0.0.0.1. Every employer subject to a contribution referred to in section 34 in relation to wages or any other amount that the employer pays or is deemed to pay in a particular year shall pay to the Minister of Revenue,

(a)  on the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I-3),

i.  where the particular year is a year immediately following two consecutive years for which, except in the case of wages or any other amount paid or deemed to be paid by the employer as a member of a partnership, the employer was subject to the contribution of this subdivision or, in the case of wages or any other amount paid or deemed to be paid by the employer as a member of a partnership, the partnership would have been so subject had the presumptions in subparagraphs i and ii of subparagraph b of the second paragraph of section 34 applied, an amount equal to

(1)  the contribution established in respect of the wages or the other amount pursuant to section 34, or

(2)  the contribution that would be established in respect of the wages or the other amount pursuant to section 34 if the percentage applicable to the wages or the other amount were the percentage that would be applicable if the employer’s total payroll for the particular year or, in the case of wages or any other amount paid or deemed to be paid by the employer as a member of a partnership, the total payroll of the partnership for the particular year, were equal to the total payroll for the employer or partnership, as the case may be, for the preceding year ;

ii.  where subparagraph i does not apply, an amount equal to

(1)  the contribution established in respect of the wages or the other amount pursuant to section 34, or

(2)  the contribution that would be established in respect of the wages or the other amount pursuant to section 34 if the percentage applicable to the wages or the other amount were the percentage that would be applicable to the wages or the other amount if the employer’s total payroll for the particular year or, in the case of wages or any other amount paid or deemed to be paid by the employer as a member of a partnership, the total payroll for the particular year, were established on the assumption that the particular year had ended on the last day of the period provided for in section 1015 of the Taxation Act in which the wages or the other amount was paid or deemed to be paid, or

iii.  where, in the case of wages or any other amount paid or deemed to be paid by the employer as a member of a partnership, the partnership or, if such is not the case, the employer, ceases to carry on its business in the particular year, an amount equal to the amount by which the following amount exceeds the amount that the employer is required to pay pursuant to subparagraph i or ii in relation to the wages or the other amount :

(1)  the contribution established in respect of the wages or the other amount pursuant to section 34, or

(2)  the contribution that would be established in respect of the wages or the other amount pursuant to section 34 if the percentage applicable to the wages or the other amount were the percentage that would be applicable if the total payroll of the employer for the particular year or, in the case of wages or any other amount paid or deemed to be paid by the employer as a member of a partnership, the total payroll of the partnership for the particular year, were established having regard only to wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid by the employer or partnership, as the case may be, on or before the time at which the employer or partnership, as the case may be, ceased to carry on the business ; and

(b)  on the date on or before which the employer is required to file the information return referred to in section 3 of the Regulation respecting contributions to the Québec Health Insurance Plan (R.R.Q., 1981, chapter R-5, r.1) for the particular year, the balance of the contribution established in respect of the wages or the other amount pursuant to section 34.

No amount is payable pursuant to subparagraph i or ii of subparagraph a of the first paragraph by the employer in respect of a particular contribution if, in respect of the particular contribution,

(a)  an amount is payable pursuant to subparagraph iii of that subparagraph a, or would be payable, but for those subparagraphs i and ii ; and

(b)  the date provided for in that subparagraph a for the payment provided for, without reference to this paragraph, in that subparagraph i or ii is after the date provided for in that subparagraph for the payment provided for, or that would be provided for, but for those subparagraphs i and ii, in subparagraph iii of that subparagraph a.

2000, c. 39, s. 271.