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

Full text
37.1. In this division and the regulations, unless the context indicates otherwise,
average contribution rate for a particular year means, for the purposes of any of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, the contribution rate applicable from 1 July of the particular year in respect of that subparagraph added to the contribution rate applicable from 1 July of the preceding year in respect of that subparagraph, divided by two and rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
beneficiary means an individual referred to in section 5 of the Act respecting prescription drug insurance (chapter A-29.01);
contribution rate means the percentage applicable from 1 July of a particular year in respect of each of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, which
(a)  for the year 2007,
i.  in the case of subparagraph i of that subparagraph a, is equal to 2.9%,
ii.  in the case of subparagraph ii of that subparagraph a, is equal to 5.76%,
iii.  in the case of subparagraph i of that subparagraph d, is equal to 4.35%, and
iv.  in the case of subparagraph ii of that subparagraph d , is equal to 8.67%; and
(b)  for any year subsequent to 2007, is equal to the percentage applicable at 1 July of the year preceding that subsequent year or to such percentage as may be determined on 1 July of that subsequent year according to the rate of adjustment fixed annually by the Board pursuant to section 28.1 of the Act respecting prescription drug insurance, rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
dependent child of an individual for a year means
(a)  a child in respect of whom the individual or the individual’s eligible spouse for the year has received, for the last month of the year or, if the individual died in the year and had no eligible spouse, for the month of the individual’s death, an amount deemed under section 1029.8.61.18 of the Taxation Act (chapter I-3) to be an overpayment of tax payable or would have received such an amount for that month had the child not died in the year;
(b)  a child born or adopted in the last month of the year, if it may reasonably be considered that the individual or the individual’s eligible spouse for the year will receive in respect of that child, for the first month following that year, an amount deemed under that section 1029.8.61.18 to be an overpayment of tax payable; or
(c)  a child in respect of whom the individual or the individual’s eligible spouse for the year has deducted an amount in computing tax payable for the year under section 776.41.14 of that Act, or could have deducted such an amount if the individual or the individual’s eligible spouse had been resident in Québec, for the purposes of that Act, throughout the year or, if the individual or the individual’s eligible spouse died in the year, throughout the period of the year preceding the time of death;
due date means, in respect of an individual for a year,
(a)  where the individual died after 31 October in the year and before 1 May in the immediately following year, the day that is 6 months after the day of death, and
(b)  in any other case, 30 April in the immediately following year;
eligible spouse of an individual for a year means the person who is the individual’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act;
family income of an individual for a year means the amount by which the aggregate of the income of the individual for the year, determined under Part I of the Taxation Act, and the income, for the year, of the individual’s eligible spouse for the year, determined under that Part I, exceeds the aggregate determined in accordance with section 37.4 in respect of the individual for the year;
individual means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
Minister means the Minister of Revenue;
month means a calendar month, that is the period from the first day of a month to the last day of that month;
regulation means a regulation made by the Government under this division;
year means the calendar year.
1996, c. 32, s. 106; 1997, c. 85, s. 376; 1999, c. 83, s. 286; 2002, c. 27, s. 34; 2003, c. 9, s. 442; 2005, c. 1, s. 331; 2009, c. 5, s. 588; 2017, c. 1, s. 436.
37.1. In this division and the regulations, unless the context indicates otherwise,
average contribution rate for a particular year means, for the purposes of any of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, the contribution rate applicable from 1 July of the particular year in respect of that subparagraph added to the contribution rate applicable from 1 July of the preceding year in respect of that subparagraph, divided by two and rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
beneficiary means an individual referred to in section 5 of the Act respecting prescription drug insurance (chapter A-29.01);
contribution rate means the percentage applicable from 1 July of a particular year in respect of each of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, which
(a)  for the year 2007,
i.  in the case of subparagraph i of that subparagraph a, is equal to 2.9%,
ii.  in the case of subparagraph ii of that subparagraph a, is equal to 5.76%,
iii.  in the case of subparagraph i of that subparagraph d, is equal to 4.35%, and
iv.  in the case of subparagraph ii of that subparagraph d , is equal to 8.67%; and
(b)  for any year subsequent to 2007, is equal to the percentage applicable at 1 July of the year preceding that subsequent year or to such percentage as may be determined on 1 July of that subsequent year according to the rate of adjustment fixed annually by the Board pursuant to section 28.1 of the Act respecting prescription drug insurance, rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
dependent child of an individual for a year means a child in respect of whom the individual or the individual’s eligible spouse for the year has received, for the year, an amount deemed under section 1029.8.61.18 of the Taxation Act (chapter I-3) to be an overpayment of tax payable, or a child in respect of whom the individual or the individual’s eligible spouse for the year has deducted an amount in computing tax payable for the year under section 776.41.14 of that Act, or could have deducted such an amount if the individual or the individual’s eligible spouse had been resident in Québec for the purposes of that Act, throughout the year or, if the individual or the individual’s eligible spouse died in the year, throughout the period of the year preceding the time of death;
due date means, in respect of an individual for a year,
(a)  where the individual died after 31 October in the year and before 1 May in the immediately following year, the day that is 6 months after the day of death, and
(b)  in any other case, 30 April in the immediately following year;
eligible spouse of an individual for a year means the person who is the individual’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act;
family income of an individual for a year means the amount by which the aggregate of the income of the individual for the year, determined under Part I of the Taxation Act, and the income, for the year, of the individual’s eligible spouse for the year, determined under that Part I, exceeds the aggregate determined in accordance with section 37.4 in respect of the individual for the year;
individual means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
Minister means the Minister of Revenue;
month means a calendar month, that is the period from the first day of a month to the last day of that month;
regulation means a regulation made by the Government under this division;
year means the calendar year.
1996, c. 32, s. 106; 1997, c. 85, s. 376; 1999, c. 83, s. 286; 2002, c. 27, s. 34; 2003, c. 9, s. 442; 2005, c. 1, s. 331; 2009, c. 5, s. 588.
37.1. In this division and the regulations, unless the context indicates otherwise,
average contribution rate for a particular year means, for the purposes of any of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, the contribution rate applicable from 1 July of the particular year in respect of that subparagraph added to the contribution rate applicable from 1 July of the preceding year in respect of that subparagraph, divided by two and rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
beneficiary means an individual referred to in section 5 of the Act respecting prescription drug insurance (chapter A-29.01);
contribution rate means the percentage applicable from 1 July of a particular year in respect of each of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, which
(a)  for the year 2002,
i.  in the case of subparagraph i of the said subparagraph a, is equal to 2.19%;
ii.  in the case of subparagraph ii of the said subparagraph a, is equal to 4.38%;
iii.  in the case of subparagraph i of the said subparagraph d, is equal to 3.29%; and
iv.  in the case of subparagraph ii of the said subparagraph d, is equal to 6.58%; and
(b)  for any year subsequent to 2002, is equal to the percentage applicable at 1 July of the year preceding that subsequent year or to such percentage as may be determined on 1 July of that subsequent year according to the rate of adjustment fixed annually by the Board pursuant to section 28.1 of the Act respecting prescription drug insurance, rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
dependent child of an individual for a year means a child in respect of whom the individual or the individual’s eligible spouse for the year has received, for the year, an amount deemed under section 1029.8.61.18 of the Taxation Act (chapter I-3) to be an overpayment of tax payable, or a child in respect of whom the individual or the individual’s eligible spouse for the year has deducted, for the year, an amount under section 752.0.1 of that Act as a consequence of the application of paragraph b or c thereof, or could have deducted such an amount if the individual had been resident in Québec for the purposes of that Act, throughout the year or, if the individual died in the year, throughout the period of the year preceding the time of death;
due date means, in respect of an individual for a year,
(a)  where the individual died after 31 October in the year and before 1 May in the immediately following year, the day that is 6 months after the day of death, and
(b)  in any other case, 30 April in the immediately following year;
eligible spouse of an individual for a year means the person who is the individual’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act;
family income of an individual for a year means the amount by which the aggregate of the income of the individual for the year, determined under Part I of the Taxation Act, and the income, for the year, of the individual’s eligible spouse for the year, determined under that Part I, exceeds the aggregate determined in accordance with section 37.4 in respect of the individual for the year;
individual means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
Minister means the Minister of Revenue;
month means a calendar month, that is the period from the first day of a month to the last day of that month;
regulation means a regulation made by the Government under this division;
year means the calendar year.
1996, c. 32, s. 106; 1997, c. 85, s. 376; 1999, c. 83, s. 286; 2002, c. 27, s. 34; 2003, c. 9, s. 442; 2005, c. 1, s. 331.
37.1. In this division and the regulations, unless the context indicates otherwise,
average contribution rate for a particular year means, for the purposes of any of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, the contribution rate applicable from 1 July of the particular year in respect of that subparagraph added to the contribution rate applicable from 1 July of the preceding year in respect of that subparagraph, divided by two and rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
beneficiary means an individual referred to in section 5 of the Act respecting prescription drug insurance (chapter A-29.01);
contribution rate means the percentage applicable from 1 July of a particular year in respect of each of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, which
(a)  for the year 2002,
i.  in the case of subparagraph i of the said subparagraph a, is equal to 2.19%;
ii.  in the case of subparagraph ii of the said subparagraph a, is equal to 4.38%;
iii.  in the case of subparagraph i of the said subparagraph d, is equal to 3.29%; and
iv.  in the case of subparagraph ii of the said subparagraph d, is equal to 6.58%; and
(b)  for any year subsequent to 2002, is equal to the percentage applicable at 1 July of the year preceding that subsequent year or to such percentage as may be determined on 1 July of that subsequent year according to the rate of adjustment fixed annually by the Board pursuant to section 28.1 of the Act respecting prescription drug insurance, rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
dependent child of an individual for a year means a person in whose respect the individual deducts for the year, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act (chapter I-3), an amount under section 752.0.1 of that Act pursuant to paragraph b of the said section 752.0.1, or could deduct such an amount if the individual had been resident in Québec for the purposes of that Act, throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death;
due date means, in respect of an individual for a year,
(a)  where the individual died after 31 October in the year and before 1 May in the immediately following year, the day that is 6 months after the day of death, and
(b)  in any other case, 30 April in the immediately following year;
eligible spouse of an individual for a year means the person who is the individual’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act;
family income of an individual for a year means the amount by which the aggregate of the income of the individual for the year, determined under Part I of the Taxation Act, and the income, for the year, of the individual’s eligible spouse for the year, determined under that Part I, exceeds the aggregate determined in accordance with section 37.4 in respect of the individual for the year;
individual means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
Minister means the Minister of Revenue;
month means a calendar month, that is the period from the first day of a month to the last day of that month;
regulation means a regulation made by the Government under this division;
year means the calendar year.
1996, c. 32, s. 106; 1997, c. 85, s. 376; 1999, c. 83, s. 286; 2002, c. 27, s. 34; 2003, c. 9, s. 442.
37.1. In this division and the regulations, unless the context indicates otherwise,
average contribution rate for a particular year means, for the purposes of any of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, the contribution rate applicable from 1 July of the particular year in respect of that subparagraph added to the contribution rate applicable from 1 July of the preceding year in respect of that subparagraph, divided by two and rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
beneficiary means an individual referred to in section 5 of the Act respecting prescription drug insurance (chapter A-29.01);
contribution rate means the percentage applicable from 1 July of a particular year in respect of each of subparagraphs i and ii of subparagraphs a and d of the second paragraph of section 37.6, which
(a)  for the year 2002,
i.  in the case of subparagraph i of the said subparagraph a, is equal to 2.19%;
ii.  in the case of subparagraph ii of the said subparagraph a, is equal to 4.38%;
iii.  in the case of subparagraph i of the said subparagraph d, is equal to 3.29%; and
iv.  in the case of subparagraph ii of the said subparagraph d, is equal to 6.58%; and
(b)  for any year subsequent to 2002, is equal to the percentage applicable at 1 July of the year preceding that subsequent year or to such percentage as may be determined on 1 July of that subsequent year according to the rate of adjustment fixed annually by the Board pursuant to section 28.1 of the Act respecting prescription drug insurance, rounded to the nearest whole percentage point or, if equidistant from two percentage points, to the higher of the two;
dependent child of an individual for a year means a person in whose respect the individual deducts for the year, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act (chapter I-3), an amount under section 752.0.1 of that Act pursuant to paragraph b of the said section 752.0.1, or could deduct such an amount if the individual had been resident in Québec for the purposes of that Act, throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death;
due date means, in respect of an individual for a year,
(a)  where the individual died after 31 October in the year and before 1 May in the immediately following year, the day that is 6 months after the day of death, and
(b)  in any other case, 30 April in the immediately following year;
eligible spouse of an individual for a year means the person who is the individual’s spouse at the end of 31 December of the year and who, at that time, is not living separate and apart from the individual;
family income of an individual for a year means the amount by which the aggregate of the following amounts exceeds the amount determined in section 37.4 in respect of the individual for the year:
(a)  the income of the individual for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of the Taxation Act; and
(b)  the income, for the year, of the individual’s eligible spouse for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of that Act;
individual means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
Minister means the Minister of Revenue;
month means a calendar month, that is the period from the first day of a month to the last day of that month;
regulation means a regulation made by the Government under this division;
year means the calendar year.
1996, c. 32, s. 106; 1997, c. 85, s. 376; 1999, c. 83, s. 286; 2002, c. 27, s. 34.
37.1. In this division and the regulations, unless the context indicates otherwise,
beneficiary means an individual referred to in section 5 of the Act respecting prescription drug insurance (chapter A-29.01);
dependent child of an individual for a year means a person in whose respect the individual deducts for the year, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act (chapter I-3), an amount under section 752.0.1 of that Act pursuant to paragraph b of the said section 752.0.1, or could deduct such an amount if the individual had been resident in Québec for the purposes of that Act, throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death;
due date means, in respect of an individual for a year,
(a)  where the individual died after 31 October in the year and before 1 May in the immediately following year, the day that is 6 months after the day of death, and
(b)  in any other case, 30 April in the immediately following year;
eligible spouse of an individual for a year means the person who is the individual’s spouse at the end of 31 December of the year and who, at that time, is not living separate and apart from the individual;
family income of an individual for a year means the amount by which the aggregate of the following amounts exceeds the amount determined in section 37.4 in respect of the individual for the year:
(a)  the income of the individual for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of the Taxation Act; and
(b)  the income, for the year, of the individual’s eligible spouse for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of that Act;
individual means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
Minister means the Minister of Revenue;
month means a calendar month, that is the period from the first day of a month to the last day of that month;
regulation means a regulation made by the Government under this division;
year means the calendar year.
1996, c. 32, s. 106; 1997, c. 85, s. 376; 1999, c. 83, s. 286.
37.1. In this division and the regulations, unless the context indicates otherwise,
beneficiary means an individual referred to in section 5 of the Act respecting prescription drug insurance (chapter A-29.01);
dependent child of an individual for a year means a person in whose respect the individual deducts for the year, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act (chapter I-3), an amount under section 752.0.1 of that Act pursuant to paragraph b of the said section 752.0.1, or could deduct such an amount if the individual had been resident in Québec for the purposes of that Act, throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death;
due date means, in respect of an individual for a year,
(a)  where the individual died after 31 October in the year and before 1 May in the immediately following year, the day that is 6 months after the day of death, and
(b)  in any other case, 30 April in the immediately following year;
eligible spouse of an individual for a year means the person who is the individual’s spouse at the end of 31 December of the year and who, at that time, is not living separate and apart from the individual;
family income of an individual for a year means the amount by which the aggregate of the following amounts exceeds the amount determined in section 37.4 in respect of the individual for the year:
(a)  the income determined, for the year, in respect of the individual under Part I of the Taxation Act;
(b)  the income determined, for the year, in respect of the individual’s eligible spouse for the year under Part I of that Act;
individual means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
Minister means the Minister of Revenue;
month means a calendar month, that is the period from the first day of a month to the last day of that month;
regulation means a regulation made by the Government under this division;
year means the calendar year.
1996, c. 32, s. 106; 1997, c. 85, s. 376.
37.10. Except where inconsistent with this division, sections 1004 to 1014, 1025 to 1026.0.1, 1026.2 and 1037 to 1079 of the Taxation Act (chapter I-3), adapted as required, apply to this division.
Notwithstanding the first paragraph, sections 1025 to 1026.0.1 of the Taxation Act do not apply to section 37.8.
1996, c. 32, s. 106.
37.1. In this division and the regulations, unless the context indicates otherwise,
beneficiary means an individual referred to in section 5 of the Act respecting prescription drug insurance (chapter A-29.01);
dependent child of an individual for a year means a person in whose respect the individual deducts for the year, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act (chapter I-3), an amount under section 752.0.1 of that Act pursuant to paragraph b of the said section 752.0.1, or could deduct such an amount if the individual was a Québec resident for the purposes of that Act on 31 December of that year;
due date means, in respect of an individual for a year,
(a)  where the individual died after 31 October in the year and before 1 May in the immediately following year, the day that is 6 months after the day of death, and
(b)  in any other case, 30 April in the immediately following year;
family income of an individual for a year means the amount by which the aggregate of the following amounts exceeds the amount determined in section 37.4 in respect of the individual for the year:
(a)  the total income of the individual for the year; and
(b)  the total income, for the year, of the individual’s spouse during the year or if, at the end of the year, the individual and the person who was the individual’s spouse during the year are living apart following the breakdown of their marriage, the total income of the individual’s spouse for the year during the time they were married and were not living apart;
global income of an individual for a year means the amount by which the family income of the individual, for the year, exceeds the aggregate of $3,450, or such other amount as may be prescribed for the year, and
(a)  $1,650, or such other amount as may be prescribed for the year, if the individual had a spouse during the year; or
(b)  $2,600, or such other amount as may be prescribed for the year, if the individual had no spouse during the year but had one dependent child for the year; or
(c)  $2,800, or such other amount as may be prescribed for the year, if the individual had no spouse during the year but had two or more dependent children for the year;
individual means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;
Minister means the Minister of Revenue;
month means a calendar month, that is the period from the first day of a month to the last day of that month;
regulation means a regulation made by the Government under this division;
total income of an individual for a year means the individual’s total income for the year determined in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act;
year means the calendar year.
1996, c. 32, s. 106.