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

Section 34.0.0.0.4
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34.0.0.0.4. (Repealed).
2002, c. 9, s. 148; 2003, c. 9, s. 439.
34.0.0.0.4. Where an employer that, for a taxation year, is a corporation referred to in the first paragraph of section 1029.8.36.0.3.48 or 1029.8.36.0.3.57 of the Taxation Act (chapter I-3), makes the election under the fourth paragraph of section 1029.8.36.0.3.48 or under the second paragraph of section 1029.8.36.0.3.57 for the taxation year, the employer is deemed, on the date on which the election is made, to have paid to the Minister of Revenue for the particular year in which the election is made, an amount under section 34.0.0.0.1 equal to the aggregate of all amounts each of which is an amount that the employer would be deemed to have paid to the Minister of Revenue for the taxation year under section 1029.8.36.0.3.48 if it were read without reference to the fourth and fifth paragraphs thereof or under section 1029.8.36.0.3.57 if it were read without reference to the second and third paragraphs thereof.
For the purposes of the first paragraph, where an employer makes the election under the fourth paragraph of section 1029.8.36.0.3.48 of the Taxation Act or under the second paragraph of section 1029.8.36.0.3.57 of that Act in the month of January or February of a particular year, the employer is deemed, if the employer so specifies, to have made that election in the preceding year and to have paid to the Minister of Revenue, on the last day of the month of December of that preceding year, an amount under section 34.0.0.0.1 equal to the aggregate of all amounts each of which is an amount that the employer would be deemed to have paid to the Minister of Revenue for the taxation year under section 1029.8.36.0.3.48 if it were read without reference to the fourth and fifth paragraphs thereof or under section 1029.8.36.0.3.57 if it were read without reference to the second and third paragraphs thereof.
2002, c. 9, s. 148.
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