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

Section 34.1.17 Disposition versions

2017-02-08

34.1.17. An employer that is the State or any of its mandataries is deemed to have made an overpayment for a particular year to the Minister of Revenue, for the purposes of this division, in respect of the wages that the employer pays in the particular year to an employee (in this section referred to as the “seconded employee”) who is deemed to report for work in the particular year at an establishment of the employer in Québec under section 4 of the Regulation respecting contributions to the Québec Health Insurance Plan (chapter R-5, r. 1), is deemed to pay to the employee or pays in respect of the employee.

The overpayment referred to in the first paragraph is equal to the lesser of

(a)  the aggregate of all amounts each of which is the amount of a contribution similar to the contribution provided for in section 34 that the employer is required to pay in accordance with the legislation of a government, other than that of Québec, in respect of the wages that the employer pays in the particular year to the seconded employee, is deemed to pay to the employee or pays in respect of the employee; and

(b)  the aggregate of all amounts each of which is the amount of the contribution that the employer is required to pay for the particular year under section 34 in respect of the wages that the employer pays in the particular year to the seconded employee, is deemed to pay to the employee or pays in respect of the employee.

2017, c. 1, s. 435.