R-9 - Act respecting the Québec Pension Plan

Section 47.0.1 Disposition versions

2012-05-09

47.0.1. An expense to which subparagraph b of the fourth paragraph of section 47 refers is an amount paid for a year by a family-type resource or an intermediate resource for the services of an individual acting as an assistant or replacement and corresponds to

(a)  in the case of a service provided by an employee of the resource, the aggregate of

i.  the employee’s wages in respect of the service,

ii.  each of the amounts paid in respect of the employee, in relation to the wages referred to in subparagraph i, under

(1)  section 315 of the Act respecting industrial accidents and occupational diseases (chapter A-3.001),

(2)  section 59 of the Act respecting parental insurance (chapter A-29.011),

(3)  section 39.0.2 of the Act respecting labour standards (chapter N-1.1),

(4)  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

(5)  section 52, or

(6)  section 68 of the Employment Insurance Act (S.C. 1996, c. 23), and

iii.  the fees paid for a payroll processing service for the payment of the wages referred to in subparagraph i; or

(b)  in the case of a service provided by a person (other than a person who is an employee of the resource) or a partnership, the amount that is the cost of the service, including, if applicable, the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) or the tax payable under the Act respecting the Québec sales tax (chapter T-0.1) in respect of the service.

2012, c. 8, s. 263.