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

Section 34.1.9 Disposition versions

2010-04-20

34.1.9. An employer who, 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), and who, for that taxation year, elects 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, is deemed, on the date on which the employer files the election with the Minister of Revenue in prescribed form containing the prescribed information referred to in subparagraph a of the third paragraph of section 1029.8.36.0.3.48 or in the first paragraph of section 1029.8.36.0.3.57, to have made an overpayment to the Minister of Revenue, for the purposes of this division.

The amount of the overpayment referred to in the first paragraph is equal to the aggregate of all amounts each of which is an amount established, if applicable, in Canadian currency in the manner provided for in paragraph e of section 21.4.26 of the Taxation Act 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 of that Act, if it were read without reference to the fourth and fifth paragraphs of that section, or under section 1029.8.36.0.3.57 of that Act, if it were read without reference to the second and third paragraphs of that section.

The Minister of Revenue shall refund to the employer who files the election referred to in the first paragraph with the Minister of Revenue the amount determined under the second paragraph as an overpayment.

2003, c. 9, s. 440; 2010, c. 5, s. 204.

2003-12-10

34.1.9. An employer who, 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), and who, for that taxation year, elects 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, is deemed, on the date on which the employer files the election with the Minister of Revenue in prescribed form containing the prescribed information referred to in subparagraph a of the third paragraph of section 1029.8.36.0.3.48 or in the first paragraph of section 1029.8.36.0.3.57, to have made an overpayment to the Minister of Revenue, for the purposes of this division.

The amount of the overpayment referred to in the first paragraph is 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.

The Minister of Revenue shall refund to the employer who files the election referred to in the first paragraph with the Minister of Revenue the amount determined under the second paragraph as an overpayment.

2003, c. 9, s. 440.