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

Section 34.0.0.0.3 Disposition versions

2022-06-08

34.0.0.0.3. In addition to the interest payable under section 34.0.0.0.2, an employer liable to make a payment under subparagraph a of the first paragraph of section 34.0.0.0.1 in respect of a contribution shall pay interest, on every payment or part of a payment which the employer has not made on or before the date of expiry of the time granted for making it, at the rate fixed under section 28 of the Tax Administration Act (chapter A-6.002), for the period extending from that date to the day of payment or to the day when the employer becomes liable to pay interest under section 34.0.0.0.2, whichever is earlier.

For the purposes of this section and section 59.2 of the Tax Administration Act, any employer required to make a payment under subparagraph a of the first paragraph of section 34.0.0.0.1 is deemed to have been liable to make a payment based on,:

(a)  in the case provided for in subparagraph i of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph i and the contribution referred to in subparagraph 2 of that subparagraph i;

(b)  in the case provided for in subparagraph ii of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph ii and the contribution referred to in subparagraph 2 of that subparagraph ii; and

(c)  in the case provided for in subparagraph iii of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph iii and the contribution referred to in subparagraph 2 of that subparagraph iii and, where applicable, on the amount that the employer is required to pay pursuant to subparagraph i or ii of that subparagraph a, established according to the lesser of the contribution referred to in subparagraph 1, and the contribution referred to in subparagraph 2, of that subparagraph i or ii.

2000, c. 39, s. 271; 2002, c. 40, s. 330; 2010, c. 31, s. 175; 2022, c. 23, s. 168.

2011-04-01

34.0.0.0.3. In addition to the interest payable under section 34.0.0.0.2, an employer liable to make a payment under subparagraph a of the first paragraph of section 34.0.0.0.1 in respect of a contribution shall pay interest, on every payment or part of a payment which the employer has not made on or before the date of expiry of the time granted for making it, at the rate fixed under section 28 of the Tax Administration Act (chapter A-6.002), for the period extending from that date to the day of payment or to the day when the employer becomes liable to pay interest under section 34.0.0.0.2, whichever is earlier.

For the purposes of this section and section 59.2 of the Tax Administration Act, any employer required to make a payment under subparagraph a of the first paragraph of section 34.0.0.0.1 is deemed to have been liable to make a payment based on,:

(a)  in the case provided for in subparagraph i of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph i and the contribution referred to in subparagraph 2 of that subparagraph i;

(b)  in the case provided for in subparagraph ii of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph ii and the contribution referred to in subparagraph 2 of that subparagraph ii; and

(c)  in the case provided for in subparagraph iii of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph iii and the contribution referred to in subparagraph 2 of that subparagraph iii and, where applicable, on the amount that the employer is required to pay pursuant to subparagraph i or ii of that subparagraph a, established according to the lesser of the contribution referred to in subparagraph 1, and the contribution referred to in subparagraph 2, of that subparagraph i or ii.

Notwithstanding the first paragraph, a corporation referred to in the fourth paragraph shall not be liable, under this section, in respect of a payment it is required to make in a taxation year under subparagraph a of the first paragraph of section 34.0.0.0.1, for an amount of interest greater than the amount of interest for which it would be liable, in respect of that payment, if it had been a qualified corporation for the year.

A corporation to which the third paragraph refers is a corporation that is not a qualified corporation for the year and that

(a)  would be a qualified corporation for the year, but for section 737.18.23 of the Taxation Act (chapter I-3); or

(b)  was such a qualified corporation for the preceding taxation year and would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act and if the definition of that expression in the first paragraph of section 737.18.18 of that Act were read without reference to paragraph c thereof.

2000, c. 39, s. 271; 2002, c. 40, s. 330; 2010, c. 31, s. 175.

2002-10-17

34.0.0.0.3. In addition to the interest payable under section 34.0.0.0.2, an employer liable to make a payment under subparagraph a of the first paragraph of section 34.0.0.0.1 in respect of a contribution shall pay interest, on every payment or part of a payment which the employer has not made on or before the date of expiry of the time granted for making it, at the rate fixed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31), for the period extending from that date to the day of payment or to the day when the employer becomes liable to pay interest under section 34.0.0.0.2, whichever is earlier.

For the purposes of this section and section 59.2 of the Act respecting the Ministère du Revenu, any employer required to make a payment under subparagraph a of the first paragraph of section 34.0.0.0.1 is deemed to have been liable to make a payment based on,:

(a)  in the case provided for in subparagraph i of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph i and the contribution referred to in subparagraph 2 of that subparagraph i;

(b)  in the case provided for in subparagraph ii of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph ii and the contribution referred to in subparagraph 2 of that subparagraph ii; and

(c)  in the case provided for in subparagraph iii of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph iii and the contribution referred to in subparagraph 2 of that subparagraph iii and, where applicable, on the amount that the employer is required to pay pursuant to subparagraph i or ii of that subparagraph a, established according to the lesser of the contribution referred to in subparagraph 1, and the contribution referred to in subparagraph 2, of that subparagraph i or ii.

Notwithstanding the first paragraph, a corporation referred to in the fourth paragraph shall not be liable, under this section, in respect of a payment it is required to make in a taxation year under subparagraph a of the first paragraph of section 34.0.0.0.1, for an amount of interest greater than the amount of interest for which it would be liable, in respect of that payment, if it had been a qualified corporation for the year.

A corporation to which the third paragraph refers is a corporation that is not a qualified corporation for the year and that

(a)  would be a qualified corporation for the year, but for section 737.18.23 of the Taxation Act (chapter I-3); or

(b)  was such a qualified corporation for the preceding taxation year and would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act and if the definition of that expression in the first paragraph of section 737.18.18 of that Act were read without reference to paragraph c thereof.

2000, c. 39, s. 271; 2002, c. 40, s. 330.

2000-11-15

34.0.0.0.3. In addition to the interest payable under section 34.0.0.0.2, an employer liable to make a payment under subparagraph a of the first paragraph of section 34.0.0.0.1 in respect of a contribution shall pay interest, on every payment or part of a payment which the employer has not made on or before the date of expiry of the time granted for making it, at the rate fixed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31), for the period extending from that date to the day of payment or to the day when the employer becomes liable to pay interest under section 34.0.0.0.2, whichever is earlier.

For the purposes of this section and section 59.2 of the Act respecting the Ministère du Revenu, any employer required to make a payment under subparagraph a of the first paragraph of section 34.0.0.0.1 is deemed to have been liable to make a payment based on,:

(a)  in the case provided for in subparagraph i of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph i and the contribution referred to in subparagraph 2 of that subparagraph i;

(b)  in the case provided for in subparagraph ii of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph ii and the contribution referred to in subparagraph 2 of that subparagraph ii; and

(c)  in the case provided for in subparagraph iii of that subparagraph a, the lesser of the contribution referred to in subparagraph 1 of that subparagraph iii and the contribution referred to in subparagraph 2 of that subparagraph iii and, where applicable, on the amount that the employer is required to pay pursuant to subparagraph i or ii of that subparagraph a, established according to the lesser of the contribution referred to in subparagraph 1, and the contribution referred to in subparagraph 2, of that subparagraph i or ii.

2000, c. 39, s. 271.