I-3 - Taxation Act

Section 1159.1.0.1 Disposition versions

2015-10-26

1159.1.0.1. The amount to which paragraph a of the definition of “base wages” in section 1159.1 refers is

(a)  an amount equal to the value of the benefit that is received or enjoyed by the individual referred to in that paragraph a because of, or in the course of, the individual’s office or employment, and that is derived from the amount paid by the person referred to in that paragraph a to obtain, for the benefit of the individual and after 31 December 2012, a share, within the meaning of section 1, referred to in paragraph a or b of section 776.1.1; or

(b)  hourly, half-day or full-day fees that the individual referred to in that paragraph a receives as

i.  a member, appointed by the Government, of a commission, including a public inquiry commission, an evaluation committee, a committee or panel of experts or a working group created for a definite period of time, or

ii.  a member of a candidate selection or review committee formed for that purpose under an Act of Québec.

2013, c. 10, s. 175; 2015, c. 24, s. 158.

2013-06-05

1159.1.0.1. The amount to which paragraph a of the definition of “base wages” in section 1159.1 refers is an amount equal to the value of the benefit that is received or enjoyed by the individual referred to in that paragraph a because of, or in the course of, the individual’s office or employment, and that is derived from the amount paid by the person referred to in that paragraph a to obtain, for the benefit of the individual and after 31 December 2012, a share, within the meaning of section 1, referred to in paragraph a or b of section 776.1.1.

2013, c. 10, s. 175.