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

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34.1.12. Subject to section 34.1.12.1, a specified employer for a particular year preceding the year 2021 whose total payroll for the particular year is less than the employer’s total payroll threshold for the particular year and who encloses the prescribed form containing prescribed information with the information return referred to in section 3 of the Regulation respecting contributions to the Québec Health Insurance Plan (chapter R-5, r. 1) that the employer is required to file for the particular year is deemed, on the date on or before which the employer is required to file the information return for the particular year or, where later, on the date on which the employer files, in the prescribed form, an application for a refund with the Minister of Revenue, to have made an overpayment to the Minister of Revenue, for the purposes of this division and in respect of the particular year, of an amount equal to the product obtained by multiplying the specified employer’s adjusted reduction rate determined for the particular year by the least of
(a)  the aggregate of all amounts each of which is the qualified wages paid or deemed to be paid by the specified employer in the particular year to an eligible employee;
(b)  the amount by which the aggregate of all amounts each of which is the wages paid or deemed to be paid in the particular year by the specified employer to an employee exceeds the aggregate of all amounts each of which is the wages paid or deemed to be paid by the employer in the employer’s base year to an employee; and
(c)  where the specified employer is associated at the end of the particular year with at least one other employer (other than another employer whose base year does not precede the particular year), the amount attributed to the specified employer for the particular year in accordance with the agreement described in section 34.1.13 and filed with the Minister of Revenue in the prescribed form containing prescribed information or, if no amount is attributed to the specified employer under that agreement or in the absence of such an agreement, zero or the amount attributed to the employer by the Minister of Revenue, as the case may be, for the particular year in accordance with this subdivision.
A specified employer’s adjusted reduction rate for a year is equal to the percentage determined in respect of the employer under subparagraph i or i.1 of subparagraph a of the second paragraph of section 34 for the year, if the employer’s total payroll is no more than $1,000,000, and, in any other case, to the percentage determined by the formula
A − [A × (B − 1 000 000 $) / (C − 1 000 000 $)]
In the formula in the second paragraph,
(a)  A is the percentage determined in respect of the specified employer under subparagraph ii or ii.1 of subparagraph a of the second paragraph of section 34 for the year;
(b)  B is the specified employer’s total payroll for the year; and
(c)  C is the specified employer’s total payroll threshold for the year.
If the percentage determined by the formula in the second paragraph has more than two decimal places, only the first two decimal digits are retained and the second is increased by one unit if the third is greater than 4.
The application for a refund to which the first paragraph refers must be made no later than four years after the end of the particular year.
The Minister of Revenue shall refund to the specified employer referred to in the first paragraph the amount determined in respect of the employer under the first paragraph as an overpayment.
For the purposes of this subdivision,
(a)  the expression “person” in the definition of “employer” in the first paragraph of section 33 is deemed to include a partnership;
(b)  wages paid or deemed to be paid by an employer as a member of a partnership are deemed to be paid by the partnership and not by the employer; and
(c)  the second paragraph of section 33.0.2 applies for the purpose of determining whether an employer is associated with another employer at the end of a year.
2015, c. 24, s. 165; 2019, c. 142019, c. 14, s. 525.
34.1.12. A specified employer for a particular year preceding the year 2021 whose total payroll for the particular year is less than $5,000,000 and who encloses the prescribed form containing prescribed information with the information return referred to in section 3 of the Regulation respecting contributions to the Québec Health Insurance Plan (chapter R-5, r. 1) that the employer is required to file for the particular year is deemed, on the date on or before which the employer is required to file the information return for the particular year or, where later, on the date on which the employer files, in the prescribed form, an application for a refund with the Minister of Revenue, to have made an overpayment to the Minister of Revenue, for the purposes of this division and in respect of the particular year, of an amount equal to the product obtained by multiplying the specified employer’s adjusted reduction rate determined for the particular year by the least of
(a)  the aggregate of all amounts each of which is the qualified wages paid or deemed to be paid by the specified employer in the particular year to an eligible employee;
(b)  the amount by which the aggregate of all amounts each of which is the wages paid or deemed to be paid in the particular year by the specified employer to an employee exceeds the aggregate of all amounts each of which is the wages paid or deemed to be paid by the employer in the employer’s base year to an employee; and
(c)  where the specified employer is associated at the end of the particular year with at least one other employer (other than another employer whose base year does not precede the particular year), the amount attributed to the specified employer for the particular year in accordance with the agreement described in section 34.1.13 and filed with the Minister of Revenue in the prescribed form containing prescribed information or, if no amount is attributed to the specified employer under that agreement or in the absence of such an agreement, zero or the amount attributed to the employer by the Minister of Revenue, as the case may be, for the particular year in accordance with this subdivision.
A specified employer’s adjusted reduction rate for a year is equal to the percentage determined in respect of the employer under subparagraph i or i.1 of subparagraph a of the second paragraph of section 34 for the year, if the employer’s total payroll is no more than $1,000,000, and, in any other case, to the percentage determined by the formula
A - [A × (B - $1,000,000) / $4,000,000].
In the formula in the second paragraph,
(a)  A is the percentage determined in respect of the specified employer under subparagraph ii or ii.1 of subparagraph a of the second paragraph of section 34 for the year; and
(b)  B is the specified employer’s total payroll for the year.
If the percentage determined by the formula in the second paragraph has more than two decimal places, only the first two decimal digits are retained and the second is increased by one unit if the third is greater than 4.
The application for a refund to which the first paragraph refers must be made no later than four years after the end of the particular year.
The Minister of Revenue shall refund to the specified employer referred to in the first paragraph the amount determined in respect of the employer under the first paragraph as an overpayment.
For the purposes of this subdivision,
(a)  the expression “person” in the definition of “employer” in the first paragraph of section 33 is deemed to include a partnership;
(b)  wages paid or deemed to be paid by an employer as a member of a partnership are deemed to be paid by the partnership and not by the employer; and
(c)  the second paragraph of section 33.0.2 applies for the purpose of determining whether an employer is associated with another employer at the end of a year.
2015, c. 24, s. 165.