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

Section 34.1.18.1 Disposition versions

2021-06-02

34.1.18.1. A designated employer for a year who encloses the documents and information described in the second paragraph with the information return referred to in section 3 of the Regulation respecting contributions to the Québec Health Insurance Plan (chapter R-5, r. 1) that the employer is required to file for the year is, subject to the third paragraph, deemed, on the date on or before which the employer is required to file the information return for the year, to have made an overpayment to the Minister of Revenue, for the purposes of this division and in respect of the year, of an amount equal to the aggregate of all amounts each of which is the employer’s specified expenditure in relation to an employee for the year.

The documents and information to which the first paragraph refers are, in addition to a copy of the documents filed in accordance with paragraph a of the definition of “qualifying entity” in subsection 1 of section 125.7 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), those that allow the Minister of Revenue to establish the amount of the overpayment referred to in the first paragraph.

For the purpose of computing the payments that a designated employer referred to in the first paragraph is required to make after 30 April 2020, under subparagraph a of the first paragraph of section 34.0.0.0.1, the employer is deemed to have made an overpayment to the Minister of Revenue, for the purposes of this division and in respect of the year, on the date on or before which each payment is required to be made, equal to the amount by which the amount that would be determined under the first paragraph for the year if the year ended at that date exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed under this paragraph to be an overpayment made to the Minister of Revenue in the year but before that date.

The Minister of Revenue shall refund to the designated employer the amount by which the amount determined in respect of the employer under the first paragraph as an overpayment in respect of the year exceeds the aggregate of all amounts each of which is an amount deemed under the third paragraph to be an overpayment made to the Minister of Revenue during the year.

For the purposes of this subdivision,

(a)  the expression “person” in the definition of “employer” in the first paragraph of section 33 is deemed to include a partnership; and

(b)  wages paid or deemed to be paid by an employer as a member of a partnership are deemed to be paid by the partnership and not by the employer.

2021, c. 14, s. 215.