S-37.1 - Act respecting work income supplement

Repealed on 1 January 1990

This document has official status.

chapter S-37.1

Act respecting work income supplement

Repealed, 1988, c. 4, s. 188.

1988, c. 4, s. 188.

DIVISION I DEFINITIONS

1. In this act and the regulations, unless the context indicates otherwise,

(a)  “spouses” means two persons who are living together and are married to each other or who have been living together as husband and wife for at least one year;

(b)  (paragraph repealed);

(c)  “Minister” means the Minister of Revenue;

(d)  “regulation” means a regulation made by the Government under this act;

(e)  “maximum benefit income” means the work income entitling a couple or a person to the maximum work income supplement benefit.

1979, c. 9, s. 1; 1988, c. 4, s. 175.

DIVISION II ENTITLEMENT TO A WORK INCOME SUPPLEMENT

2. A couple is entitled to a work income supplement for a year if neither of the spouses is eligible for the “Parental Wage Assistance Program” established under Chapter III of the Act respecting income security (chapter S-3.1.1) for the year or if neither of them would be eligible if one or the other applied therefor in accordance with section 46 of that Act and if, on 31 December of the preceding year,

(a)  it was composed of spouses one of whom has reached the age determined by regulation;

(b)  one of these spouses had had a work income during that preceding year;

(c)  these spouses were resident in Québec and one of them had been resident in Canada for at least one year;

(d)  these spouses had property not excluded by regulation, the market value of which did not exceed the amount determined by regulation; and

(e)  neither of these spouses had a dependent child.

1979, c. 9, s. 2; 1988, c. 4, s. 176; 1989, c. 77, s. 111.

3. A person who is not a member of a couple within the meaning of section 2 is also entitled to a work income supplement for a year if that person is not eligible for the “Parental Wage Assistance Program” established under Chapter III of the Act respecting income security (chapter S-3.1.1) for the year or would not be eligible if he applied therefor in accordance with section 46 of that Act and if, on 31 December of the preceding year, he

(a)  had reached the age determined by regulation;

(b)  had had a work income during that preceding year;

(c)  was resident in Québec;

(d)  had been resident in Canada for at least one year;

(e)  had property not excluded by regulation, the market value of which did not exceed the amount determined by regulation; and

(f)  had no dependent child.

1979, c. 9, s. 3; 1988, c. 4, s. 177; 1989, c. 77, s. 112.

4. A couple contemplated in section 2 or a person contemplated in section 3 is not, however, entitled to a work income supplement if either member of that couple or that person is exempt from tax under section 982 or 983 of the Taxation Act (chapter I-3), for the year preceding that for which an application for a supplement is made.

1979, c. 9, s. 4; 1988, c. 4, s. 178.

DIVISION III COMPUTATION OF THE WORK INCOME SUPPLEMENT

5. Where the work income of the members of the couple contemplated in section 2 or, as the case may be, the work income of a person contemplated in section 3, does not exceed the maximum benefit income established by regulation, the work income supplement to which that couple or that person is entitled for the year is a benefit equal to 662/3 % for 1988 and 331/3 % for 1989 of the remainder obtained by subtracting from the percentage, determined by regulation, of that work income the amount by which that couple’s or person’s total income exceeds that maximum benefit income.

If that work income exceeds the maximum benefit income established by regulation, the work income supplement is a benefit equal to 662/3 % for 1988 and 331/3 % for 1989 of the remainder obtained by subtracting from the percentage, determined by regulation, of that maximum benefit income one-third of the amount by which that work income exceeds that maximum benefit income and the amount by which the total income exceeds that same work income.

1979, c. 9, s. 5; 1988, c. 4, s. 179.

6. The work income used in computing the work income supplement is, as the case may be, that of the couple contemplated in section 2, or that of the person contemplated in section 3, for the year preceding that during which an application for a supplement is made.

That work income is the aggregate of

(a)  income from an office or employment and contemplated in subparagraph i of paragraph d of section 776.21 of the Taxation Act (chapter I-3), as it read in its application to the taxation year 1986; and

(b)  income from a business and contemplated in subparagraph ii of paragraph d of section 776.21 of the Taxation Act, as it read in its application to the taxation year 1986, less the losses contemplated therein from a business.

1979, c. 9 s. 6; 1986, c. 15, s. 223; 1988, c. 4, s. 179.

7. The total income used in computing the work income supplement is, as the case may be, that of the couple contemplated in section 2, or that of the person contemplated in section 3, for the year preceding that during which an application for a supplement is made.

That total income is the aggregate contemplated in paragraph d of section 776.21 of the Taxation Act (chapter I-3), as it read in its application to the taxation year 1986, less the amount contemplated in section 313.2 of that Act which has been included in computing that aggregate.

1979, c. 9, s. 7; 1980, c. 31, s. 1; 1986, c. 15, s. 224; 1988, c. 4, s. 179.

8. To facilitate the computation of the work income supplement, the Minister may prescribe a table divided into work income brackets of not over $10 each.

The computation is then effected on the highest amount in the applicable bracket, if the work income does not exceed the maximum benefit income. It is effected on the lowest amount is the applicable bracket, if the work income exceeds the maximum benefit income.

The use of that table shall, in no case, entail a reduction of the work income supplement to which a couple or a person is entitled under section 5.

1979, c. 9, s. 8; 1988, c. 4, s. 180.

DIVISION IV APPLICATION FOR AND DETERMINATION AND PAYMENT OF A WORK INCOME SUPPLEMENT

9. Every person who wishes to receive a work income supplement for a couple or for himself must make an application therefor to the Minister in the form and containing the information prescribed by the latter, not later than 30 April of the year following that during which he has had a work income.

He shall file his application for a supplement at the same time as the fiscal return contemplated in section 1000 of the Taxation Act; he must file that return even if he is not subject to the payment of tax under the said act.

1979, c. 9, s. 9; 1988, c. 4, s. 181.

10. The person designated as the spouse in an application for a supplement filed under section 9 shall annex to that application a certificate in the form and containing the information prescribed by the Minister.

1979, c. 9, s. 10.

11. The Minister shall, with all due dispatch, examine the application for a supplement sent to him and determine the work income supplement to which the couple or the person is entitled.

However, he is not bound to examine a person’s application for a supplement so long as he has not received the fiscal return contemplated in section 9 and, where such is the case, the certificate contemplated in section 10.

1979, c. 9, s. 11; 1988, c. 4, s. 182.

12. After examining an application for a supplement, the Minister shall send a notice to the applicant informing him of his decision.

1979, c. 9, s. 12.

13. Payment of the work income supplement is made in a maximum of four instalments, in accordance with the terms and conditions established by regulation. The first instalment must be effected not later than 31 August of the year in which the application for a supplement is made and the others, where such is the case, on the following 15 September, 15 December and 15 March.

1979, c. 9, s. 13.

14. The Minister shall pay the work income supplement to the person who applied for it; in the case of a couple, he shall pay the supplement to both of the spouses jointly unless they have requested that it be payable to one of them only.

1979, c. 9, s. 14; 1988, c. 4, s. 183.

15. The Minister is not bound by information supplied in an application for a supplement or in a certificate and he may determine the work income supplement to which a couple or a person is entitled on the basis of information from another source.

1979, c. 9, s. 15; 1988, c. 4, s. 183.

16. The Minister may redetermine the amount of such work income supplement

(a)  within three years from the day of mailing of the notice provided for in section 12, or

(b)  at any time, if the person who has filed the application for a supplement or the certificate has falsely represented the facts through carelessness or voluntary omission or has committed a fraud in filing the application for a supplement or the certificate or in supplying any other information required by the law or the regulations.

1979, c. 9, s. 16; 1986, c. 15, s. 225.

17. Every person who has received a work income supplement to which he is not entitled in whole or in part must, in accordance with the terms and conditions prescribed by regulation reimburse that supplement or that part of the supplement to the Minister, whether or not an objection or an appeal in respect of that supplement is in progress.

1979, c. 9, s. 17.

DIVISION V OBJECTIONS AND APPEALS

§ 1 . — Objections

18. A person who objects to the decision rendered by the Minister on his application for a supplement may, within 90 days from the day of mailing of the notice provided for in section 12, serve on the Minister a notice of objection in duplicate in the form prescribed by the latter, setting out the reasons for the objection and all the relevant facts.

The Minister may accept a notice of objection even if such notice was not served on him in duplicate or in the prescribed form.

1979, c. 9, s. 18.

19. Such notice of objection must be served by being sent by registered mail.

1979, c. 9, s. 19.

20. Upon receipt of a notice of objection, the Minister shall with all due dispatch reconsider the application for a supplement, vacate, confirm or vary the determination contested or redetermine the supplement and make his decision known to the person concerned by sending him a notice by registered mail.

1979, c. 9, s. 20.

21. Section 18 does not apply to the redetermination of a work income supplement established under section 20.

1979, c. 9, s. 21.

22. A redetermination of a work income supplement made by the Minister pursuant to section 20 is not invalid by reason only of not having been made within three years from the day of mailing of an original notice given under section 12.

1979, c. 9, s. 22; 1986, c. 15, s. 226.

§ 2 . — Appeals

23. Where a person has served a notice of objection on the Minister under section 18, he may appeal to the Court of Québec sitting for the district in which he resides to have the decision rendered by the Minister on his application for a supplement vacated or varied after either

(a)  the Minister has confirmed the determination of the work income supplement or redetermined that supplement, or

(b)  180 days have elapsed after service of the notice of objection and the Minister has not notified that person that he has vacated or confirmed the determination of the work income supplement or redetermined that supplement.

1979, c. 9, s. 23; 1988, c. 21, s. 66.

24. No appeal may be instituted after the expiry of 90 days from the date on which, under section 20, the Minister has sent notice of his decision to the person concerned.

1979, c. 9, s. 24.

25. The decision of the Minister on an application for a supplement shall not be vacated or varied on appeal by reason only of an irregularity, informality, omission or error on the part of anyone in the observance of any non-peremptory provision of this act.

1979, c. 9, s. 25.

26. An appeal before the Court of Québec is exercised by a mere motion, three copies of which must be filed in the office of the Court.

Such copies may also be filed by sending them, by registered mail, to the clerk of the Court of Québec sitting for the district where the appeal is to be instituted.

When these copies have been filed and the amount of $15 mentioned in section 27 has been paid, the clerk of the Court shall immediately send two of these copies to the Minister, who shall then send to the clerk without delay copies of all the documents relating to the objection and to the determination of the work income supplement.

1979, c. 9, s. 26; 1988, c. 21, s. 66.

27. On filing his motion, the person concerned must pay the sum of $15 to the clerk of the Court and, if his appeal is wholly or partly successful, that sum shall be repaid to him.

The Court cannot compel that person to pay any additional costs.

1979, c. 9, s. 27.

28. The appeal is heard and decided by preference. Subject to the other provisions of this subdivision, such appeal and the hearing thereof are subject to the procedure governing ordinary actions before the Court of Québec.

1979, c. 9, s. 28; 1988, c. 21, s. 66.

29. The Court may dismiss the appeal, or vacate or vary the determination of the work income supplement or refer it to the Minister for reconsideration and redetermination of the supplement.

1979, c. 9, s. 29.

30. The clerk of the Court shall, within eight days from the decision on the appeal, send a copy of it, by registered mail, to the Minister and to the person concerned.

A decision of the Court on an appeal is a final judgment of the Court of Québec within the meaning of the Code of Civil Procedure (chapter C-25).

1979, c. 9, s. 30; 1988, c. 21, s. 66.

31. An appeal lies to the Court of Appeal from any final judgment of the Court of Québec rendered under this subdivision.

The appeal is brought, heard and decided in accordance with the rules of the Code of Civil Procedure, subject to any contrary provision of this subdivision.

Where, upon an appeal brought by the Deputy Minister of Revenue otherwise than by means of a counter appeal, the amount of the work income supplement which is the subject of the dispute is not more than $500, the Court of Appeal, when deciding on the appeal, shall grant to the respondent the reasonable and justified expenses incurred by him in respect of that appeal.

1979, c. 9, s. 31; 1988, c. 21, s. 66.

32. An appeal brought under this subdivision does not prevent the recovery by the Minister of the amount of the overpayment of work income supplement which is the subject of the recourse.

Payment of the amounts contested under this subdivision is deemed made under protest.

1979, c. 9, s. 32.

33. The deposit of $15 mentioned in section 27 shall be paid into the consolidated revenue fund, and repaid out of that fund when required.

The expenses contemplated in section 31 shall be paid out of the consolidated revenue fund.

1979, c. 9, s. 33.

§ 3 . — Provisions applicable on an objection or appeal

34. Where a person objects to or appeals from an assessment made under the Taxation Act, he is deemed to object to or appeal from the decision of the Minister on his application for a supplement, in all cases where the Minister, consequently to that assessment, should also vary the amount of the work income supplement granted on that application.

1979, c. 9, s. 34.

35. A person cannot validly object to the decision rendered by the Minister on his application for a supplement or appeal from that decision, if he does not object to or appeal from the question in dispute under the Taxation Act, in all cases where the Minister, consequently to that dispute, also varies the amount of tax that that person must pay under the said Taxation Act.

1979, c. 9, s. 35.

DIVISION VI REGULATIONS

36. The Government may make regulations

(a)  determining for the purposes of entitlement to a work income supplement, the required age of one of the spouses contemplated in section 2 and the required age of a person contemplated in section 3;

(b)  determining, for the purposes of section 2 and 3, the amount that the market value of property cannot exceed, the property that must be excluded therefrom and on what conditions it is so excluded;

(c)  establishing the maximum benefit income applicable to a couple contemplated in section 2;

(d)  establishing the maximum benefit income applicable to a person contemplated in section 3;

(e)  determining, for the purposes of section 5, the percentage of the work income and the percentage of the maximum benefit income; these percentages shall in no case be smaller than 20 % nor greater than 30 %;

(f)  establishing what proof is required to establish the facts relevant to the determination of a work income supplement by the Minister;

(g)  establishing the terms and conditions of payment of a work income supplement;

(h)  establishing the terms and conditions of the reimbursements that may be exacted under section 17;

(i)  excluding any class of persons from the application of this Act.

Regulations made under this Act come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein.

Notwithstanding the second paragraph, any regulation made in the year 1988 under this section may, upon its publication and if it so provides, apply to a date prior to its publication but not prior to 1 January 1988.

1979, c. 9, s. 36; 1988, c. 4, s. 184.

DIVISION VII OFFENCES

37. Every person who makes a false or misleading declaration, or participates in, consents to or acquiesces in its formulation in an application for a supplement, a certificate or any other document made or filed under this act or a regulation, is guilty of an offence and is liable, on summary proceeding, in addition to the costs, to a fine of not less than $100 nor more than $5 000.

1979, c. 9, s. 37.

DIVISION VIII MISCELLANEOUS PROVISIONS

38. (Amendment integrated into c. M-31, s. 1).

1979, c. 9, s. 38.

39. For the application of section 31 of the Act respecting the Ministère du Revenu (chapter M-31), the payment of a work income supplement under this Act is deemed to be a refund by reason of the application of a fiscal law. The Minister may thus apply the work income supplement owing to a couple or a person to the payment of a debt to which that person or either spouse is bound under a fiscal law within the meaning of the Act respecting the Ministère du Revenu.

1979, c. 9, s. 39; 1988, c. 4, s. 185.

40. For the purposes of Division IX of Chapter III of the Act respecting the Ministère du Revenu, a notice sent under section 12 or under section 20 is deemed to be a notice of assessment.

1979, c. 9, s. 40.

41. No interest is payable in respect of any amount paid to a person by the Minister under this act, except what he must pay following an objection or an appeal.

The rate of interest is then that fixed under section 28 of the Act respecting the Ministère du Revenu.

1979, c. 9, s. 41.

42. A work income supplement paid under this act is inalienable and unseizable, except for an alimentary debt.

1979, c. 9, s. 42.

43. The Government shall designate a minister who, in cooperation with the Minister of Revenue and the Minister of Manpower and Income Security, shall devise and propose to it such policies as may ensure a quality of life and standard of living suitable for each person and couple within the scope of this Act, and shall exercise any other function assigned to him by the Government respecting the application of this Act.

1979, c. 9, s. 43; 1981, c. 9, s. 35; 1982, c. 53, s. 57; 1988, c. 4, s. 186.

44. The Minister of Revenue shall furnish, upon request, to the Minister designated under section 43 or to the Minister of Manpower and Income Security all such information as either Minister may indicate, if they set forth that the obtaining of that information is necessary for the application of section 43.

However, the information furnished by the Minister in conformity with this section must be supplied in such a manner that it is impossible to identify the persons respecting whom such information is so furnished.

1979, c. 9, s. 44; 1981, c. 9, s. 35; 1982, c. 53, s. 57.

45. Notwithstanding section 9, an application for a work income supplement for the year 1979 must be filed not later than the date fixed by the Minister, and the second paragraph of the said section 9 does not apply to such an application.

Notwithstanding section 13, the Minister shall determine the dates on which the work income supplement provided for in the first paragraph is to be paid.

1979, c. 9, s. 45.

46. The amounts required for the application of this act are taken out of the moneys granted every year for that purpose by the Legislature.

1979, c. 9, s. 46.

47. The Minister of Revenue is responsible for the application of this Act.

1979, c. 9, s. 47.

The Minister of Manpower, Income Security and Vocational Training is responsible, in cooperation with the Minister of Revenue, for the follow-up and the implementation of the work income supplement program. O.C. 2657-85 of 85.12.13, (1986) 118 G.O. 2 (French), 174; O.C. 1614-89 of 89.10.11, (1989) 121 G.O. 2 (French), 5554.

48. This Act has effect with respect to spouses one of whom has reached the age determined by regulation, contemplated in section 2, and with respect to a person contemplated in section 3, only from 1 January 1980.

1979, c. 9, s. 48; 1988, c. 4, s. 187.

49. This act comes into force on the day of its sanction.

1979, c. 9, s. 49.

50. (This section ceased to have effect on 17 April 1987).

1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.

REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), chapter 9 of the statutes of 1979, in force on 1 June 1979, is repealed effective from the coming into force of chapter S-37.1 of the Revised Statutes.