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

Section 37.21.1 Disposition versions

2015-10-21

37.21.1. A person who in a year pays, allocates, grants or awards an amount described in the second paragraph of section 1015 of the Taxation Act (chapter I-3) (in this section referred to as “remuneration”) to an individual and who is required, because of section 37.21, to deduct or withhold an amount on account of the amount (in this section referred to as the “health contribution”) that the individual is required to pay for the year under section 37.17, shall not make any deduction or withholding in respect of the remuneration on account of the individual’s health contribution for the year if the individual furnishes the person with the return referred to in section 1015.3 of the Taxation Act and in which the individual specifies that, as the case may be,

(a)  for the purposes of Part I of the Taxation Act, the individual will not be resident in Québec at the end of the year or will be deemed to be resident in Québec throughout the year because of paragraph a of section 8 of that Act;

(b)  the individual will be an exempt individual for the year;

(c)  the individual makes partial payments of the individual’s health contribution payable for the year because of section 37.21; or

(d)  another person pays, allocates, grants or awards remuneration to the individual in the year that, because of section 37.21, is subject to a deduction or withholding on account of the individual’s health contribution for the year.

2015, c. 21, s. 602.