T-0.1 - Act respecting the Québec sales tax

Section 520 Disposition versions

2022-02-01

520. The tax provided for in this Title does not apply to

(1)  the premium for an individual policy of insurance of persons;

(2)  the premium for a policy of group insurance of persons or for an uninsured social benefits plan

(a)  payable by an employer in respect of an employee who presents himself for work at an establishment of the employer situated outside Québec or who is not required to present himself for work at an establishment of his employer and whose salary or wages are paid from such an establishment situated outside Québec;

(b)  payable in respect of a person resident outside Québec by a person who carries on business in Québec and elsewhere and who is not contemplated in subparagraph a;

(3)  the premium for an uninsured social benefits plan described in subparagraph 1 of the second paragraph of section 507 and payable by an employer in respect of an employee or by an organization in respect of a member if

(a)  the amount is not greater than that required for payment of foreseeable and payable benefits for 30 days after payment of the premium; and

(b)  the benefits constitute income from an office or employment for which contributions established pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) or the Act respecting the Québec Pension Plan (chapter R-9) are paid;

(c)  the benefits are payable by reason of a loss of all or part of his income from an office or employment;

(4)  the premium for an uninsured social benefits plan described in subparagraph 2 of the second paragraph of section 507 if

(a)  the amount is paid by an employer in respect of an employee or by an organization in respect of a member; and

(b)  the amount constitutes income from an office or employment for which a contribution established pursuant to the Act respecting industrial accidents and occupational diseases, the Act respecting the Régie de l’assurance maladie du Québec or the Act respecting the Québec Pension Plan is paid;

(c)  the amount is payable by reason of a loss of all or part of his income from an office or employment;

(5)  the premium for a damage insurance policy where the premium is wholly attributable to the occurrence of a risk outside Québec;

(6)  a premium payable out of another taxable premium;

(7)  a premium payable under a contract of reinsurance or of insurance covering the risks referred to in article 2390 of the Civil Code other than risks relating to the use of a pleasure boat on inland waters only;

(8)  the contribution payable under an annuity contract;

(9)  the amount in respect of an additional coverage policy under the terms of which a person undertakes to assume the cost of repair or replacement of property or part thereof if it is defective or malfunctions;

(10)  the amount payable to obtain a surety;

(11)  the premium payable by a fabrique or a trustee of a parish under an insurance policy relating to property used for religious worship or religious activities;

(12)  the premium payable by a cemetery society, company or corporation under an insurance policy relating to property used for the cemetery or for cemetery activities;

(13)  the prescribed premium payable by an Indian or an Indian band, within the meaning of the Indian Act (R.S.C. 1985, c. I-5) or the Naskapi and the Cree-Naskapi Commission Act (S.C. 1984, c. 18), if the prescribed conditions are met;

(14)  the premium, assessment or contribution payable under

(a)  the Workers’ Compensation Act (chapter A-3);

(b)  the Act respecting industrial accidents and occupational diseases;

(b.1)  the Act respecting parental insurance (chapter A-29.011);

(c)  the Crop Insurance Act (chapter A-30);

(d)  the Act respecting farm income stabilization insurance (chapter A-31);

(e)  the Act respecting the Régie de l’assurance maladie du Québec;

(f)  the Act respecting the Québec Pension Plan;

(g)  the Employment Insurance Act (S.C. 1996, c. 23);

(15)  a premium payable in respect of an aircraft used in the operation of a commercial air service under a licence or permit issued for that purpose under the Aeronautics Act (R.S.C. 1985, c. A-2) or under the National Transportation Act, 1987 (R.S.C. 1985, c. 28 (3rd Suppl.));

(16)  a premium of $0.25 or less payable in a single payment, or in several payments if the yearly total does not exceed that amount; or

(17)  a premium that constitutes, under Title I, consideration for a taxable supply, other than a zero-rated supply.

1991, c. 67, s. 520; 1993, c. 64, s. 244; 1992, c. 57, s. 715; 1997, c. 3, s. 134; 1999, c. 89, s. 53; 2005, c. 38, s. 386; 2011, c. 1, s. 152; I.N. 2022-02-01.

2011-02-17

520. The tax provided for in this Title does not apply to

(1)  the premium for an individual policy of insurance of persons;

(2)  the premium for a policy of group insurance of persons or for an uninsured social benefits plan

(a)  payable by an employer in respect of an employee who presents himself for work at an establishment of the employer situated outside Québec or who is not required to present himself for work at an establishment of his employer and whose salary or wages are paid from such an establishment situated outside Québec;

(b)  payable in respect of a person resident outside Québec by a person who carries on business in Québec and elsewhere and who is not contemplated in subparagraph a;

(3)  the premium for an uninsured social benefits plan described in subparagraph 1 of the second paragraph of section 507 and payable by an employer in respect of an employee or by an organization in respect of a member if

(a)  the amount is not greater than that required for payment of foreseeable and payable benefits for 30 days after payment of the premium; and

(b)  the benefits constitute income from an office or employment for which contributions established pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) or the Act respecting the Québec Pension Plan (chapter R-9) are paid;

(c)  the benefits are payable by reason of a loss of all or part of his income from an office or employment;

(4)  the premium for an uninsured social benefits plan described in subparagraph 2 of the second paragraph of section 507 if

(a)  the amount is paid by an employer in respect of an employee or by an organization in respect of a member; and

(b)  the amount constitutes income from an office or employment for which a contribution established pursuant to the Act respecting industrial accidents and occupational diseases, the Act respecting the Régie de l’assurance maladie du Québec or the Act respecting the Québec Pension Plan is paid;

(c)  the amount is payable by reason of a loss of all or part of his income from an office or employment;

(5)  the premium for a damage insurance policy where the premium is wholly attributable to the occurrence of a risk outside Québec;

(6)  a premium payable out of another taxable premium;

(7)  a premium payable under a contract of reinsurance or of insurance covering the risks referred to in article 2390 of the Civil Code other than risks relating to the use of a pleasure boat on inland waters only;

(8)  the contribution payable under an annuity contract;

(9)  the amount in respect of an additional coverage policy under the terms of which a person undertakes to assume the cost of repair or replacement of property or part thereof if it is defective or malfunctions;

(10)  the amount payable to obtain a surety;

(11)  the premium payable by a fabrique or a trustee of a parish under an insurance policy relating to property used for religious worship or religious activities;

(12)  the premium payable by a cemetery society, company or corporation under an insurance policy relating to property used for the cemetery or for cemetery activities;

(13)  the prescribed premium payable by an Indian or an Indian band, within the meaning of the Indian Act (R.S.C. 1985, c. I-5) or the Cree-Naskapi (of Quebec) Act (S.C. 1984, c. 18), if the prescribed conditions are met;

(14)  the premium, assessment or contribution payable under

(a)  the Workers’ Compensation Act (chapter A-3);

(b)  the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(b.1)  the Act respecting parental insurance (chapter A-29.011);

(c)  the Crop Insurance Act (chapter A-30);

(d)  the Act respecting farm income stabilization insurance (chapter A-31);

(e)  the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(f)  the Act respecting the Québec Pension Plan (chapter R-9);

(g)  the Employment Insurance Act (S.C. 1996, c. 23);

(15)  a premium payable in respect of an aircraft used in the operation of a commercial air service under a licence or permit issued for that purpose under the Aeronautics Act (R.S.C. 1985, c. A-2) or under the National Transportation Act, 1987 (R.S.C. 1985, c. 28 (3rd Suppl.));

(16)  a premium of $0.25 or less payable in a single payment, or in several payments if the yearly total does not exceed that amount; or

(17)  a premium that constitutes, under Title I, consideration for a taxable supply, other than a zero-rated supply.

1991, c. 67, s. 520; 1993, c. 64, s. 244; 1992, c. 57, s. 715; 1997, c. 3, s. 134; 1999, c. 89, s. 53; 2005, c. 38, s. 386; 2011, c. 1, s. 152.

2005-12-13

520. The tax provided for in this Title does not apply to

(1)  the premium for an individual policy of insurance of persons;

(2)  the premium for a policy of group insurance of persons or for an uninsured social benefits plan

(a)  payable by an employer in respect of an employee who presents himself for work at an establishment of the employer situated outside Québec or who is not required to present himself for work at an establishment of his employer and whose salary or wages are paid from such an establishment situated outside Québec;

(b)  payable in respect of a person resident outside Québec by a person who carries on business in Québec and elsewhere and who is not contemplated in subparagraph a;

(3)  the premium for an uninsured social benefits plan described in subparagraph 1 of the second paragraph of section 507 and payable by an employer in respect of an employee or by an organization in respect of a member if

(a)  the amount is not greater than that required for payment of foreseeable and payable benefits for 30 days after payment of the premium; and

(b)  the benefits constitute income from an office or employment for which contributions established pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) or the Act respecting the Québec Pension Plan (chapter R-9) are paid;

(c)  the benefits are payable by reason of a loss of all or part of his income from an office or employment;

(4)  the premium for an uninsured social benefits plan described in subparagraph 2 of the second paragraph of section 507 if

(a)  the amount is paid by an employer in respect of an employee or by an organization in respect of a member; and

(b)  the amount constitutes income from an office or employment for which a contribution established pursuant to the Act respecting industrial accidents and occupational diseases, the Act respecting the Régie de l’assurance maladie du Québec or the Act respecting the Québec Pension Plan is paid;

(c)  the amount is payable by reason of a loss of all or part of his income from an office or employment;

(5)  the premium for a damage insurance policy where the premium is wholly attributable to the occurrence of a risk outside Québec;

(6)  a premium payable out of another taxable premium;

(7)  a premium payable under a contract of reinsurance or of insurance covering the risks referred to in article 2390 of the Civil Code other than risks relating to the use of a pleasure boat on inland waters only;

(8)  the contribution payable under an annuity contract;

(9)  the amount in respect of an additional coverage policy under the terms of which a person undertakes to assume the cost of repair or replacement of property or part thereof if it is defective or malfunctions;

(10)  the amount payable to obtain a surety;

(11)  the premium payable by a fabrique or a trustee of a parish under an insurance policy relating to property used for religious worship or religious activities;

(12)  the premium payable by a cemetery society, company or corporation under an insurance policy relating to property used for the cemetery or for cemetery activities;

(13)  the prescribed premium payable by an Indian or an Indian band, within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5) or the Cree-Naskapi (of Quebec) Act (Statutes of Canada, 1984, chapter 18), if the prescribed conditions are met;

(14)  the premium, assessment or contribution payable under

(a)  the Workers’ Compensation Act (chapter A-3);

(b)  the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(c)  the Crop Insurance Act (chapter A-30);

(d)  the Act respecting farm income stabilization insurance (chapter A-31);

(e)  the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(f)  the Act respecting the Québec Pension Plan (chapter R-9);

(g)  the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);

(15)  a premium payable in respect of an aircraft used in the operation of a commercial air service under a licence or permit issued for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement);

(16)  a premium of $0.25 or less payable in a single payment, or in several payments if the yearly total does not exceed that amount; or

(17)  a premium that constitutes, under Title I, consideration for a taxable supply, other than a zero-rated supply.

1991, c. 67, s. 520; 1993, c. 64, s. 244; 1992, c. 57, s. 715; 1997, c. 3, s. 134; 1999, c. 89, s. 53; 2005, c. 38, s. 386.

2000-03-01

520. The tax provided for in this Title does not apply to

(1)  the premium for an individual policy of insurance of persons;

(2)  the premium for a policy of group insurance of persons or for an uninsured social benefits plan

(a)  payable by an employer in respect of an employee who presents himself for work at an establishment of the employer situated outside Québec or who is not required to present himself for work at an establishment of his employer and whose salary or wages are paid from such an establishment situated outside Québec;

(b)  payable in respect of a person resident outside Québec by a person who carries on business in Québec and elsewhere and who is not contemplated in subparagraph a;

(3)  the premium for an uninsured social benefits plan described in subparagraph 1 of the second paragraph of section 507 and payable by an employer in respect of an employee or by an organization in respect of a member if

(a)  the amount is not greater than that required for payment of foreseeable and payable benefits for 30 days after payment of the premium; and

(b)  the benefits constitute income from an office or employment for which contributions established pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) or the Act respecting the Québec Pension Plan (chapter R-9) are paid;

(c)  the benefits are payable by reason of a loss of all or part of his income from an office or employment;

(4)  the premium for an uninsured social benefits plan described in subparagraph 2 of the second paragraph of section 507 if

(a)  the amount is paid by an employer in respect of an employee or by an organization in respect of a member; and

(b)  the amount constitutes income from an office or employment for which a contribution established pursuant to the Act respecting industrial accidents and occupational diseases, the Act respecting the Régie de l’assurance maladie du Québec or the Act respecting the Québec Pension Plan is paid;

(c)  the amount is payable by reason of a loss of all or part of his income from an office or employment;

(5)  the premium for a damage insurance policy where the premium is wholly attributable to the occurrence of a risk outside Québec;

(6)  a premium payable out of another taxable premium;

(7)  a premium payable under a contract of reinsurance or of insurance covering the risks referred to in article 2390 of the Civil Code other than risks relating to the use of a pleasure boat on inland waters only;

(8)  the contribution payable under an annuity contract;

(9)  the amount in respect of an additional coverage policy under the terms of which a person undertakes to assume the cost of repair or replacement of property or part thereof if it is defective or malfunctions;

(10)  the amount payable to obtain a surety;

(11)  the premium payable by a fabrique or a trustee of a parish under an insurance policy relating to property used for religious worship or religious activities;

(12)  the premium payable by a cemetery society, company or corporation under an insurance policy relating to property used for the cemetery or for cemetery activities;

(13)  the prescribed premium payable by an Indian or an Indian band, within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5) or the Cree-Naskapi (of Quebec) Act (Statutes of Canada, 1984, chapter 18), if the prescribed conditions are met;

(14)  the premium, assessment or contribution payable under

(a)  the Workers’ Compensation Act (chapter A-3);

(b)  the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(c)  the Crop Insurance Act (chapter A-30);

(d)  the Act respecting farm income stabilization insurance (chapter A-31);

(e)  the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(f)  the Act respecting the Québec Pension Plan (chapter R-9);

(g)  the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1);

(15)  a premium payable in respect of an aircraft used in the operation of a commercial air service under a licence or permit issued for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement);

(16)  a premium of $0.25 or less payable in a single payment, or in several payments if the yearly total does not exceed that amount; or

(17)  a premium that constitutes, under Title I, consideration for a taxable supply, other than a zero-rated supply.

1991, c. 67, s. 520; 1993, c. 64, s. 244; 1992, c. 57, s. 715; 1997, c. 3, s. 134; 1999, c. 89, s. 53.

1997-03-20

520. The tax provided for in this title does not apply to

(1)  the premium for an individual policy of insurance of persons;

(2)  the premium for a policy of group insurance of persons or for an uninsured social benefits plan

(a)  payable by an employer in respect of an employee who presents himself for work at an establishment of the employer situated outside Québec or who is not required to present himself for work at an establishment of his employer and whose salary or wages are paid from such an establishment situated outside Québec;

(b)  payable in respect of a person resident outside Québec by a person who carries on business in Québec and elsewhere and who is not contemplated in subparagraph a;

(3)  the premium for an uninsured social benefits plan described in subparagraph 1 of the second paragraph of section 507 and payable by an employer in respect of an employee or by an organization in respect of a member if

(a)  the amount is not greater than that required for payment of foreseeable and payable benefits for 30 days after payment of the premium; and

(b)  the benefits constitute income from an office or employment for which contributions established pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5) or the Act respecting the Québec Pension Plan (chapter R-9) are paid;

(c)  the benefits are payable by reason of a loss of all or part of his income from an office or employment;

(4)  the premium for an uninsured social benefits plan described in subparagraph 2 of the second paragraph of section 507 if

(a)  the amount is paid by an employer in respect of an employee or by an organization in respect of a member; and

(b)  the amount constitutes income from an office or employment for which a contribution established pursuant to the Act respecting industrial accidents and occupational diseases, the Act respecting the Régie de l’assurance-maladie du Québec or the Act respecting the Québec Pension Plan is paid;

(c)  the amount is payable by reason of a loss of all or part of his income from an office or employment;

(5)  the premium for a damage insurance policy where the premium is wholly attributable to the occurrence of a risk outside Québec;

(6)  a premium payable out of another taxable premium;

(7)  a premium payable under a contract of reinsurance or of insurance covering the risks referred to in article 2390 of the Civil Code other than risks relating to the use of a pleasure boat on inland waters only;

(8)  the contribution payable under an annuity contract;

(9)  the amount in respect of an additional coverage policy under the terms of which a person undertakes to assume the cost of repair or replacement of property or part thereof if it is defective or malfunctions;

(10)  the amount payable to obtain a surety;

(11)  the premium payable by a fabrique or a trustee of a parish under an insurance policy relating to property used for religious worship or religious activities;

(12)  the premium payable by a cemetery society, company or corporation under an insurance policy relating to property used for the cemetery or for cemetery activities;

(13)  the prescribed premium payable by an Indian or an Indian band, within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5) or the Cree-Naskapi (of Québec) Act (Statutes of Canada, 1984, chapter 18), if the prescribed conditions are met;

(14)  the premium, assessment or contribution payable under

(a)  the Workmen’s Compensation Act (chapter A-3);

(b)  the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(c)  the Crop Insurance Act (chapter A-30);

(d)  the Act respecting farm income stabilization insurance (chapter A-31);

(e)  the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5);

(f)  the Act respecting the Québec Pension Plan (chapter R-9);

(g)  the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1);

(15)  a premium payable in respect of an aircraft used in the operation of a commercial air service under a licence or permit issued for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement);

(16)  a premium of $0.25 or less payable in a single payment, or in several payments if the yearly total does not exceed that amount; or

(17)  a premium that constitutes, under Title I, consideration for a taxable supply, other than a zero-rated supply.

1991, c. 67, s. 520; 1993, c. 64, s. 244; 1992, c. 57, s. 715; 1997, c. 3, s. 134.

1994-01-01

520. The tax provided for in this title does not apply to

(1)  the premium for an individual policy of insurance of persons;

(2)  the premium for a policy of group insurance of persons or for an uninsured social benefits plan

(a)  payable by an employer in respect of an employee who presents himself for work at an establishment of the employer situated outside Québec or who is not required to present himself for work at an establishment of his employer and whose salary or wages are paid from such an establishment situated outside Québec;

(b)  payable in respect of a person resident outside Québec by a person who carries on business in Québec and elsewhere and who is not contemplated in subparagraph a;

(3)  the premium for an uninsured social benefits plan described in subparagraph 1 of the second paragraph of section 507 and payable by an employer in respect of an employee or by an organization in respect of a member if

(a)  the amount is not greater than that required for payment of foreseeable and payable benefits for 30 days after payment of the premium; and

(b)  the benefits constitute income from an office or employment for which contributions established pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5) or the Act respecting the Québec Pension Plan (chapter R-9) are paid;

(c)  the benefits are payable by reason of a loss of all or part of his income from an office or employment;

(4)  the premium for an uninsured social benefits plan described in subparagraph 2 of the second paragraph of section 507 if

(a)  the amount is paid by an employer in respect of an employee or by an organization in respect of a member; and

(b)  the amount constitutes income from an office or employment for which a contribution established pursuant to the Act respecting industrial accidents and occupational diseases, the Act respecting the Régie de l’assurance-maladie du Québec or the Act respecting the Québec Pension Plan is paid;

(c)  the amount is payable by reason of a loss of all or part of his income from an office or employment;

(5)  the premium for a damage insurance policy where the premium is wholly attributable to the occurrence of a risk outside Québec;

(6)  a premium payable out of another taxable premium;

(7)  a premium payable under a contract of reinsurance or of insurance covering the risks mentioned in article 2490 of the Civil Code of Québec other than risks relating to the use of a pleasure boat on inland waters only;

(8)  the contribution payable under an annuity contract;

(9)  the amount in respect of an additional coverage policy under the terms of which a person undertakes to assume the cost of repair or replacement of property or part thereof if it is defective or malfunctions;

(10)  the amount payable to obtain a surety;

(11)  the premium payable by a fabrique or a trustee of a parish under an insurance policy relating to property used for religious worship or religious activities;

(12)  the premium payable by a cemetery society, company or corporation under an insurance policy relating to property used for the cemetery or for cemetery activities;

(13)  the prescribed premium payable by an Indian or an Indian band, within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5) or the Cree-Naskapi (of Québec) Act (Statutes of Canada, 1984, chapter 18), if the prescribed conditions are met;

(14)  the premium, assessment or contribution payable under

(a)  the Workmen’s Compensation Act (chapter A-3);

(b)  the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(c)  the Crop Insurance Act (chapter A-30);

(d)  the Act respecting farm income stabilization insurance (chapter A-31);

(e)  the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5);

(f)  the Act respecting the Québec Pension Plan (chapter R-9);

(g)  the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1);

(15)  a premium payable in respect of an aircraft used in the operation of a commercial air service under a licence or permit issued for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement);

(16)  a premium of $0.25 or less payable in a single payment, or in several payments if the yearly total does not exceed that amount; or

(17)  a premium that constitutes, under Title I, consideration for a taxable supply, other than a zero-rated supply.

1991, c. 67, s. 520; 1993, c. 64, s. 244; 1992, c. 57, s. 715.

1993-12-17

520. The tax provided for in this title does not apply to

(1)  the premium for an individual policy of insurance of persons;

(2)  the premium for a policy of group insurance of persons or for an uninsured social benefits plan

(a)  payable by an employer in respect of an employee who presents himself for work at an establishment of the employer situated outside Québec or who is not required to present himself for work at an establishment of his employer and whose salary or wages are paid from such an establishment situated outside Québec;

(b)  payable in respect of a person resident outside Québec by a person who carries on business in Québec and elsewhere and who is not contemplated in subparagraph a;

(3)  the premium for an uninsured social benefits plan described in subparagraph 1 of the second paragraph of section 507 and payable by an employer in respect of an employee or by an organization in respect of a member if

(a)  the amount is not greater than that required for payment of foreseeable and payable benefits for 30 days after payment of the premium; and

(b)  the benefits constitute income from an office or employment for which contributions established pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5) or the Act respecting the Québec Pension Plan (chapter R-9) are paid;

(c)  the benefits are payable by reason of a loss of all or part of his income from an office or employment;

(4)  the premium for an uninsured social benefits plan described in subparagraph 2 of the second paragraph of section 507 if

(a)  the amount is paid by an employer in respect of an employee or by an organization in respect of a member; and

(b)  the amount constitutes income from an office or employment for which a contribution established pursuant to the Act respecting industrial accidents and occupational diseases, the Act respecting the Régie de l’assurance-maladie du Québec or the Act respecting the Québec Pension Plan is paid;

(c)  the amount is payable by reason of a loss of all or part of his income from an office or employment;

(5)  the premium for a damage insurance policy where the premium is wholly attributable to the occurrence of a risk outside Québec;

(6)  a premium payable out of another taxable premium;

(7)  a premium payable under a contract of marine insurance or of reinsurance;

(8)  the contribution payable under an annuity contract;

(9)  the amount in respect of an additional coverage policy under the terms of which a person undertakes to assume the cost of repair or replacement of property or part thereof if it is defective or malfunctions;

(10)  the amount payable to obtain a surety;

(11)  the premium payable by a fabrique or a trustee of a parish under an insurance policy relating to property used for religious worship or religious activities;

(12)  the premium payable by a cemetery society, company or corporation under an insurance policy relating to property used for the cemetery or for cemetery activities;

(13)  the prescribed premium payable by an Indian or an Indian band, within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5) or the Cree-Naskapi (of Québec) Act (Statutes of Canada, 1984, chapter 18), if the prescribed conditions are met;

(14)  the premium, assessment or contribution payable under

(a)  the Workmen’s Compensation Act (chapter A-3);

(b)  the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(c)  the Crop Insurance Act (chapter A-30);

(d)  the Act respecting farm income stabilization insurance (chapter A-31);

(e)  the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5);

(f)  the Act respecting the Québec Pension Plan (chapter R-9);

(g)  the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1);

(15)  a premium payable in respect of an aircraft used in the operation of a commercial air service under a licence or permit issued for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement);

(16)  a premium of $0.25 or less payable in a single payment, or in several payments if the yearly total does not exceed that amount; or

(17)  a premium that constitutes, under Title I, consideration for a taxable supply, other than a zero-rated supply.

1991, c. 67, s. 520; 1993, c. 64, s. 244.

1992-07-01

520. The tax provided for in this title does not apply to

(1)  the premium for an individual policy of insurance of persons;

(2)  the premium for a policy of group insurance of persons or for an uninsured social benefits plan

(a)  payable by an employer in respect of an employee who presents himself for work at an establishment of the employer situated outside Québec or who is not required to present himself for work at an establishment of his employer and whose salary or wages are paid from such an establishment situated outside Québec;

(b)  payable in respect of a person resident outside Québec by a person who carries on business in Québec and elsewhere and who is not contemplated in subparagraph a;

(3)  the premium for an uninsured social benefits plan described in subparagraph 1 of the second paragraph of section 507 and payable by an employer in respect of an employee or by an organization in respect of a member if

(a)  the amount is not greater than that required for payment of foreseeable and payable benefits for 30 days after payment of the premium; and

(b)  the benefits constitute income from an office or employment for which contributions established pursuant to the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5) or the Act respecting the Québec Pension Plan (chapter R-9) are paid;

(4)  the premium for an uninsured social benefits plan described in subparagraph 2 of the second paragraph of section 507 if

(a)  the amount is paid by an employer in respect of an employee or by an organization in respect of a member; and

(b)  the amount constitutes income from an office or employment for which a contribution established pursuant to the Act respecting industrial accidents and occupational diseases, the Act respecting the Régie de l’assurance-maladie du Québec or the Act respecting the Québec Pension Plan is paid;

(5)  the premium for a damage insurance policy where the premium is wholly attributable to the occurrence of a risk outside Québec;

(6)  a premium payable out of another taxable premium;

(7)  a premium payable under a contract of marine insurance or of reinsurance;

(8)  the contribution payable under an annuity contract;

(9)  the amount in respect of an additional coverage policy under the terms of which a person undertakes to assume the cost of repair or replacement of property or part thereof if it is defective or malfunctions;

(10)  the amount payable to obtain a surety;

(11)  the premium payable by a fabrique or a trustee of a parish under an insurance policy relating to property used for religious worship or religious activities;

(12)  the premium payable by a cemetery society, company or corporation under an insurance policy relating to property used for the cemetery or for cemetery activities;

(13)  the prescribed premium payable by an Indian or an Indian band, within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5) or the Cree-Naskapi (of Québec) Act (Statutes of Canada, 1984, chapter 18), if the prescribed conditions are met;

(14)  the premium, assessment or contribution payable under

(a)  the Workmen’s Compensation Act (chapter A-3);

(b)  the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(c)  the Crop Insurance Act (chapter A-30);

(d)  the Act respecting farm income stabilization insurance (chapter A-31);

(e)  the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5);

(f)  the Act respecting the Québec Pension Plan (chapter R-9);

(g)  the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1);

(15)  a premium payable in respect of an aircraft used in the operation of a commercial air service under a licence or permit issued for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement);

(16)  a premium of $0.25 or less payable in a single payment, or in several payments if the yearly total does not exceed that amount; or

(17)  a premium that constitutes, under Title I, consideration for a taxable supply, other than a zero-rated supply.

1991, c. 67, s. 520.