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I-3 - Taxation Act
Section 1166
Disposition versions
1166. In this Part, unless the context indicates otherwise,
“amount allocated to the payment of a benefit” means the aggregate of benefits, other than benefits derived from a fund of an uninsured employee benefit plan, paid, in a taxation year, under an uninsured employee benefit plan, to the beneficiaries under the plan;
“carrying on business in Québec” means owning any property in Québec, having an establishment in Québec or exercising any of the corporate rights, powers or objects of a corporation in Québec;
“contribution” includes assessments, premium deposits, registration fees and any other compensation in respect of an uninsured employee benefit plan;
“establishment” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“fund of an uninsured employee benefit plan” means the aggregate of contributions, other than an amount described in the second paragraph, paid in a taxation year under an uninsured employee benefit plan, if the aggregate of contributions paid during any month in that year exceeds the amount required to pay the foreseeable benefits payable in that month and within 30 days after the end of that month;
“insurance corporation” means an insurer, within the meaning given to that expression by the Insurers Act (chapter A-32.1), and includes any person, trust, association or group of persons administering an uninsured employee benefit plan or paying any amount into a fund of an uninsured employee benefit plan;
“month” means, where a taxation year commences on a day in a calendar month other than the first day of the month, any period commencing on that day in any calendar month within the taxation year, other than the month in which the year ends, and ending on the day immediately preceding that day in the calendar month following that month or, for the month in which the taxation year ends, on the day on which the taxation year ends, or where there is no such immediately preceding day in the following month, on the last day of that month;
“taxation year” has the meaning assigned by Part I;
“uninsured employee benefit plan” means a plan which gives protection against a risk that could otherwise be obtained by taking out a policy of personal insurance, whether the benefits are partly insured or not.
The following amounts are assimilated to taxable premiums:
(a) the amount of the administration costs in respect of an uninsured employee benefit plan paid to the person administering the uninsured employee benefit plan;
(b) the amount of the interest costs in respect of taxable premiums;
(c) the amount paid to make up a deficit relating to an uninsured employee benefit plan, whether or not it is in force at the time of the payment.
1166. In this Part, unless the context indicates otherwise,
“amount allocated to the payment of a benefit” means the aggregate of benefits, other than benefits derived from a fund of an uninsured employee benefit plan, paid, in a taxation year, under an uninsured employee benefit plan, to the beneficiaries under the plan;
“annual qualification certificate” has the meaning assigned by the first paragraph of section 737.18.14;
“carrying on business in Québec” means owning any property in Québec, having an establishment in Québec or exercising any of the corporate rights, powers or objects of a corporation in Québec;
“contribution” includes assessments, premium deposits, registration fees and any other compensation in respect of an uninsured employee benefit plan;
“eligibility period” has the meaning assigned by section 737.18.14;
“eligible activities” has the meaning assigned by the first paragraph of section 737.18.14;
“eligible employee” of a corporation for a pay period means an employee of the corporation who, throughout that period, reports for work at an establishment of the corporation situated in Québec;
“employee” has the meaning assigned by section 1;
“establishment” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“fund of an uninsured employee benefit plan” means the aggregate of contributions, other than an amount described in the second paragraph, paid in a taxation year under an uninsured employee benefit plan, if the aggregate of contributions paid during any month in that year exceeds the amount required to pay the foreseeable benefits payable in that month and within 30 days after the end of that month;
“insurance corporation” means an insurer, within the meaning given to that expression by the Insurers Act (chapter A-32.1), and includes any person, trust, association or group of persons administering an uninsured employee benefit plan or paying any amount into a fund of an uninsured employee benefit plan;
“major investment project” has the meaning assigned by the first paragraph of section 737.18.14;
“month” means, where a taxation year commences on a day in a calendar month other than the first day of the month, any period commencing on that day in any calendar month within the taxation year, other than the month in which the year ends, and ending on the day immediately preceding that day in the calendar month following that month or, for the month in which the taxation year ends, on the day on which the taxation year ends, or where there is no such immediately preceding day in the following month, on the last day of that month;
“recognized business” has the meaning assigned by the first paragraph of section 737.18.14;
“salary or wages” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“total payroll” of a corporation for a taxation year means the aggregate of all amounts each of which is the salaries or wages paid by the corporation during a pay period that ends in the year, to an eligible employee of the corporation for the pay period;
“uninsured employee benefit plan” means a plan which gives protection against a risk that could otherwise be obtained by taking out a policy of personal insurance, whether the benefits are partly insured or not.
The following amounts are assimilated to taxable premiums:
(a) the amount of the administration costs in respect of an uninsured employee benefit plan paid to the person administering the uninsured employee benefit plan;
(b) the amount of the interest costs in respect of taxable premiums;
(c) the amount paid to make up a deficit relating to an uninsured employee benefit plan, whether or not it is in force at the time of the payment.
For the purposes of the definition of “eligible employee” in the first paragraph,
(a) where, during a pay period within a taxation year, an employee of a corporation reports for work at an establishment of the corporation situated in Québec and at an establishment of the corporation situated outside Québec, the employee is, for that pay period, deemed
i. except if subparagraph ii applies, to report for work only at the establishment situated in Québec, or
ii. to report for work only at the establishment situated outside Québec if, during that pay period, the employee reports for work mainly at an establishment of the corporation situated outside Québec; and
(b) where, during a pay period within a taxation year, an employee of a corporation is not required to report for work at an establishment of the corporation and the employee’s salary or wages in relation to that period are paid from such an establishment situated in Québec, the employee is deemed to report for work at that establishment if the duties performed by the employee during that pay period are performed mainly in Québec.
1166. In this Part, unless the context indicates otherwise,
“amount allocated to the payment of a benefit” means the aggregate of benefits, other than benefits derived from a fund of an uninsured employee benefit plan, paid, in a taxation year, under an uninsured employee benefit plan, to the beneficiaries under the plan;
“annual qualification certificate” has the meaning assigned by the first paragraph of section 737.18.14;
“carrying on business in Québec” means owning any property in Québec, having an establishment in Québec or exercising any of the corporate rights, powers or objects of a corporation in Québec;
“contribution” includes assessments, premium deposits, registration fees and any other compensation in respect of an uninsured employee benefit plan;
“eligibility period” has the meaning assigned by section 737.18.14;
“eligible activities” has the meaning assigned by the first paragraph of section 737.18.14;
“eligible employee” of a corporation for a pay period means an employee of the corporation who, throughout that period, reports for work at an establishment of the corporation situated in Québec;
“employee” has the meaning assigned by section 1;
“establishment” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“fund of an uninsured employee benefit plan” means the aggregate of contributions, other than an amount described in the second paragraph, paid in a taxation year under an uninsured employee benefit plan, if the aggregate of contributions paid during any month in that year exceeds the amount required to pay the foreseeable benefits payable in that month and within 30 days after the end of that month;
“insurance corporation” means an insurer, within the meaning given to that expression by the Act respecting insurance (chapter A-32), and includes any person, trust, association or group of persons administering an uninsured employee benefit plan or paying any amount into a fund of an uninsured employee benefit plan;
“major investment project” has the meaning assigned by the first paragraph of section 737.18.14;
“month” means, where a taxation year commences on a day in a calendar month other than the first day of the month, any period commencing on that day in any calendar month within the taxation year, other than the month in which the year ends, and ending on the day immediately preceding that day in the calendar month following that month or, for the month in which the taxation year ends, on the day on which the taxation year ends, or where there is no such immediately preceding day in the following month, on the last day of that month;
“recognized business” has the meaning assigned by the first paragraph of section 737.18.14;
“salary or wages” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“total payroll” of a corporation for a taxation year means the aggregate of all amounts each of which is the salaries or wages paid by the corporation during a pay period that ends in the year, to an eligible employee of the corporation for the pay period;
“uninsured employee benefit plan” means a plan which gives protection against a risk that could otherwise be obtained by taking out a policy of personal insurance, whether the benefits are partly insured or not.
The following amounts are assimilated to taxable premiums:
(a) the amount of the administration costs in respect of an uninsured employee benefit plan paid to the person administering the uninsured employee benefit plan;
(b) the amount of the interest costs in respect of taxable premiums;
(c) the amount paid to make up a deficit relating to an uninsured employee benefit plan, whether or not it is in force at the time of the payment.
For the purposes of the definition of “eligible employee” in the first paragraph,
(a) where, during a pay period within a taxation year, an employee of a corporation reports for work at an establishment of the corporation situated in Québec and at an establishment of the corporation situated outside Québec, the employee is, for that pay period, deemed
i. except if subparagraph ii applies, to report for work only at the establishment situated in Québec, or
ii. to report for work only at the establishment situated outside Québec if, during that pay period, the employee reports for work mainly at an establishment of the corporation situated outside Québec; and
(b) where, during a pay period within a taxation year, an employee of a corporation is not required to report for work at an establishment of the corporation and the employee’s salary or wages in relation to that period are paid from such an establishment situated in Québec, the employee is deemed to report for work at that establishment if the duties performed by the employee during that pay period are performed mainly in Québec.
1166. In this Part, unless the context indicates otherwise,
“amount allocated to the payment of a benefit” means the aggregate of benefits, other than benefits derived from a fund of an uninsured employee benefit plan, paid, in a taxation year, under an uninsured employee benefit plan, to the beneficiaries under the plan;
“annual qualification certificate” has the meaning assigned by the first paragraph of section 737.18.14;
“carrying on business in Québec” means owning any property in Québec, having an establishment in Québec or exercising any of the corporate rights, powers or objects of a corporation in Québec;
“contribution” includes assessments, premium deposits, registration fees and any other compensation in respect of an uninsured employee benefit plan;
“eligibility period” has the meaning assigned by section 737.18.14;
“eligible activities” has the meaning assigned by the first paragraph of section 737.18.14;
“eligible employee” of a corporation for a pay period means an employee of the corporation who, throughout that period, reports for work at an establishment of the corporation situated in Québec;
“employee” has the meaning assigned by section 1;
“establishment” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“fund of an uninsured employee benefit plan” means the aggregate of contributions, other than an amount described in the second paragraph, paid in a taxation year under an uninsured employee benefit plan, if the aggregate of contributions paid during any month in that year exceeds the amount required to pay the foreseeable benefits payable in that month and within 30 days after the end of that month;
“insurance corporation” means an insurer, within the meaning given to that expression by the Act respecting insurance (chapter A-32), and includes any person, trust, association or group of persons administering an uninsured employee benefit plan or paying any amount into a fund of an uninsured employee benefit plan;
“major investment project” has the meaning assigned by the first paragraph of section 737.18.14;
“Minister” means the Minister of Revenue;
“month” means, where a taxation year commences on a day in a calendar month other than the first day of the month, any period commencing on that day in any calendar month within the taxation year, other than the month in which the year ends, and ending on the day immediately preceding that day in the calendar month following that month or, for the month in which the taxation year ends, on the day on which the taxation year ends, or where there is no such immediately preceding day in the following month, on the last day of that month;
“recognized business” has the meaning assigned by the first paragraph of section 737.18.14;
“salary or wages” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“total payroll” of a corporation for a taxation year means the aggregate of all amounts each of which is the salaries or wages paid by the corporation during a pay period that ends in the year, to an eligible employee of the corporation for the pay period;
“uninsured employee benefit plan” means a plan which gives protection against a risk that could otherwise be obtained by taking out a policy of personal insurance, whether the benefits are partly insured or not.
The following amounts are assimilated to taxable premiums:
(a) the amount of the administration costs in respect of an uninsured employee benefit plan paid to the person administering the uninsured employee benefit plan;
(b) the amount of the interest costs in respect of taxable premiums;
(c) the amount paid to make up a deficit relating to an uninsured employee benefit plan, whether or not it is in force at the time of the payment.
For the purposes of the definition of “eligible employee” in the first paragraph,
(a) where, during a pay period within a taxation year, an employee of a corporation reports for work at an establishment of the corporation situated in Québec and at an establishment of the corporation situated outside Québec, the employee is, for that pay period, deemed
i. except if subparagraph ii applies, to report for work only at the establishment situated in Québec, or
ii. to report for work only at the establishment situated outside Québec if, during that pay period, the employee reports for work mainly at an establishment of the corporation situated outside Québec; and
(b) where, during a pay period within a taxation year, an employee of a corporation is not required to report for work at an establishment of the corporation and the employee’s salary or wages in relation to that period are paid from such an establishment situated in Québec, the employee is deemed to report for work at that establishment if the duties performed by the employee during that pay period are performed mainly in Québec.
