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

Section 37.9
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Full text
37.9. An individual shall send to the Minister for a year the prescribed form containing the prescribed information on or before the date on which the individual is required to file, under section 1000 of the Taxation Act (chapter I-3), a fiscal return for the year or on which the individual would be required to file such a return if tax were payable by the individual for that year under Part I of that Act, where
(a)  the individual is required to pay, for the year, an amount under section 37.6 or 37.8;
(b)  the individual sends to the Minister, for the year, the fiscal return referred to in section 1000 of the Taxation Act;
(c)  the individual sends to the Minister, for the year, a return for the purposes of subdivision 3 of Division I;
(c.1)  the individual files with the Minister, for the year, a return in respect of the individual’s qualified wages, if the individual is for that year a person to whom section 51 of the Act respecting parental insurance (chapter A-29.011) applies, in respect of the individual’s business income or in respect of the individual’s eligible remuneration, for the purposes of Chapter IV of that Act;
(d)  the individual files with the Minister, for the year, a return of the self-employed earnings of the individual or of the earnings of the individual as a family-type resource or an intermediate resource for the purposes of the Act respecting the Québec Pension Plan (chapter R-9); or
(e)  the individual files with the Minister, for the year, an application under section 15 of the Act respecting property tax refund (chapter R-20.1).
1996, c. 32, s. 106; 1997, c. 85, s. 384; 2005, c. 38, s. 358; 2009, c. 24, s. 96; 2012, c. 8, s. 261.
37.9. An individual shall send to the Minister for a year the prescribed form containing the prescribed information on or before the date on which the individual is required to file, under section 1000 of the Taxation Act (chapter I-3), a fiscal return for the year or on which the individual would be required to file such a return if tax were payable by the individual for that year under Part I of that Act, where
(a)  the individual is required to pay, for the year, an amount under section 37.6 or 37.8;
(b)  the individual sends to the Minister, for the year, the fiscal return referred to in section 1000 of the Taxation Act;
(c)  the individual sends to the Minister, for the year, a return for the purposes of subdivision 3 of Division I;
(c.1)  the individual files with the Minister, for the year, a return in respect of the individual’s qualified wages, if the individual is for that year a person to whom section 51 of the Act respecting parental insurance (chapter A-29.011) applies, in respect of the individual’s business income or in respect of the individual’s net remuneration, for the purposes of Chapter IV of that Act;
(d)  the individual files with the Minister, for the year, a return of the self-employed earnings of the individual or of the earnings of the individual as a family-type resource or an intermediate resource for the purposes of the Act respecting the Québec Pension Plan (chapter R-9); or
(e)  the individual files with the Minister, for the year, an application under section 15 of the Act respecting property tax refund (chapter R-20.1).
1996, c. 32, s. 106; 1997, c. 85, s. 384; 2005, c. 38, s. 358; 2009, c. 24, s. 96.
37.9. An individual shall send to the Minister for a year the prescribed form containing the prescribed information on or before the date on which the individual is required to file, under section 1000 of the Taxation Act (chapter I‐3), a fiscal return for the year or on which the individual would be required to file such a return if tax were payable by the individual for that year under Part I of that Act, where
(a)  the individual is required to pay, for the year, an amount under section 37.6 or 37.8;
(b)  the individual sends to the Minister, for the year, the fiscal return referred to in section 1000 of the Taxation Act;
(c)  the individual sends to the Minister, for the year, a return for the purposes of subdivision 3 of Division I;
(c.1)  the individual files with the Minister, for the year, a return in respect of the individual’s qualified wages, if the individual is for that year a person to whom section 51 of the Act respecting parental insurance (chapter A‐29.011) applies, or in respect of the individual’s business income, for the purposes of Chapter IV of that Act;
(d)  the individual files with the Minister, for the year, a return of the self-employed earnings of the individual for the purposes of the Act respecting the Québec Pension Plan (chapter R‐9); or
(e)  the individual files with the Minister, for the year, an application under section 15 of the Act respecting property tax refund (chapter R‐20.1).
1996, c. 32, s. 106; 1997, c. 85, s. 384; 2005, c. 38, s. 358.
37.9. An individual shall send to the Minister for a year the prescribed form containing the prescribed information on or before the date on which the individual is required to file, under section 1000 of the Taxation Act (chapter I-3), a fiscal return for the year or on which the individual would be required to file such a return if tax were payable by the individual for that year under Part I of that Act, where
(a)  the individual is required to pay, for the year, an amount under section 37.6 or 37.8;
(b)  the individual sends to the Minister, for the year, the fiscal return referred to in section 1000 of the Taxation Act;
(c)  the individual sends to the Minister, for the year, a return for the purposes of subdivision 3 of Division I;
(d)  the individual files with the Minister, for the year, a return of the self-employed earnings of the individual for the purposes of the Act respecting the Québec Pension Plan (chapter R-9); or
(e)  the individual files with the Minister, for the year, an application under section 15 of the Act respecting property tax refund (chapter R-20.1).
1996, c. 32, s. 106; 1997, c. 85, s. 384.
37.9. An individual shall send to the Minister for a year the prescribed form containing the prescribed information on or before the date on which the individual is required to file, under section 1000 of the Taxation Act (chapter I-3), a fiscal return for the year or on which the individual would be required to file such a return if tax were payable by the individual for that year under Part I of that Act, where
(a)  the individual is required to pay, for the year, an amount under section 37.6 or 37.8;
(b)  the individual sends to the Minister, for the year, the fiscal return referred to in section 1000 of the Taxation Act;
(c)  the individual sends to the Minister, for the year, a return for the purposes of subdivision 3 of Division I;
(d)  the individual files with the Minister, for the year, a return of the self-employed earnings of the individual for the purposes of the Act respecting the Québec Pension Plan (chapter R-9); or
(e)  the individual files with the Minister, for the year, an application under section 15 of the Act respecting real estate tax refund (chapter R-20.1).
1996, c. 32, s. 106; 1997, c. 85, s. 384.
37.9. An individual who is required to pay an amount under section 37.6 or 37.8 shall file with the Minister a prescribed form containing the prescribed information on or before the date on which he is required to file, under section 1000 of the Taxation Act (chapter I-3), a fiscal return for the year or on which he would be required to file such a return if tax were payable by the individual for that year under Part I of that Act.
1996, c. 32, s. 106.
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