I-3 - Taxation Act

Section 752.0.0.5 Disposition versions

2023-03-15

752.0.0.5. If section 752.0.0.3 applies to an individual in respect of a covered benefit attributable to a taxation year and the amount of which is determined by the Société de l’assurance automobile du Québec, there shall be included, in computing for that year the aggregate referred to in the first paragraph of section 752.0.0.3, an amount equal to the aggregate of all amounts each of which is, for each day of the year for which the covered benefit is determined (in this section referred to as the “particular day”), equal to the product obtained by multiplying the lesser of the amounts determined for the particular day by the following formulas by the percentage determined for that day under the second paragraph:

(a)  {[(0.90 × A/B) − (C × D/B)] × (1 − E)} − F/B; and

(b)  {[(0.90 × G/B) − (C × H)] × (1 − E)} − F/B.

The percentage to which the first paragraph refers for a particular day is

(a)  where, for the particular day, the covered benefit attributable to the year is determined in accordance with the Regulation respecting computation of the income replacement indemnity paid under the second and third paragraphs of section 40 of the Automobile Insurance Act (chapter A-25, r. 2.2), the percentage determined by the formula

40% × I/14,610; or

(b)  in any other case, 100%.

In the formulas in the first and second paragraphs,

(a)  A is the annual gross revenue used as a basis for determining, for the particular day, the covered benefit attributable to the year, or, if the covered benefit attributable to the year is adjusted in accordance with section 119 of the Act respecting the Québec Pension Plan (chapter R-9), the amount that would be the annual gross revenue used as a basis for determining, for the particular day, the covered benefit attributable to the year, if it were adjusted according to the same rules as those applicable to the covered benefit;

(b)  B is the number of days in the year;

(c)  C is,

i.  if only part of the net income from an employment held is used to reduce, for the particular day, the covered benefit attributable to the year, the percentage attributed under the public compensation plan in respect of that net income, and

ii.  in any other case, 100%;

(d)  D is the annual gross revenue from a suitable employment or employment held, for the particular day;

(e)  E is the percentage that applies for the purpose of reducing, for the particular day, the covered benefit attributable to the year;

(f)  F is the amount that is payable for the year as an old age pension or as a disability benefit payable under a plan established by a jurisdiction, other than Québec, that is equivalent to the plan established under the Act respecting the Québec Pension Plan, and that is, in determining, for the particular day, the covered benefit attributable to the year, used by the Société de l’assurance automobile du Québec to reduce the amount of that covered benefit;

(g)  G is the amount in dollars referred to in section 752.0.0.1 that is applicable for the year, with reference to section 750.2, to the extent that the amount is used by the Société de l’assurance automobile du Québec to establish the weighted net income for the purpose of computing, for the particular day, the covered benefit attributable to the year;

(h)  H is the lesser of

i.  the amount obtained by dividing the annual gross revenue from a suitable employment or employment held, for the particular day, by the number of days in the year, and

ii.  the amount obtained by dividing, by the number of days in the year, the amount in dollars referred to in section 752.0.0.1 that is applicable for the year, with reference to section 750.2, to the extent that the amount is used by the Société de l’assurance automobile du Québec to establish the weighted net income from a suitable employment or employment held, for the particular day; and

(i)  (subparagraph repealed);

(j)  I is the number of days corresponding to the value, established after applying the third paragraph of section 1 of the Regulation respecting computation of the income replacement indemnity paid under the second and third paragraphs of section 40 of the Automobile Insurance Act, of B in the formula that is provided for in that section 1 and that is used for the determination, for the particular day, of the covered benefit attributable to the year.

For the purposes of subparagraph d and subparagraph i of subparagraph h of the third paragraph, “annual gross revenue from a suitable employment or employment held”, for a particular day, means the annual gross revenue relating to a suitable employment or employment held that is taken into account in determining, for the particular day, the covered benefit attributable to the year, or, if the covered benefit attributable to the year is adjusted in accordance with section 119 of the Act respecting the Québec Pension Plan, the amount that would be the annual gross revenue relating to a suitable employment or employment held that would be taken into account in determining, for the particular day, the covered benefit attributable to the year if, from the year for which that gross revenue was last established, it were adjusted according to the same rules as those applicable to the covered benefit.

Where this section applies in respect of a covered benefit attributable to the taxation year 2022 and that covered benefit is, as a consequence of the application of section 107 of the Act to amend the Automobile Insurance Act, the Highway Safety Code and other provisions (2022, chapter 13), determined, for a particular day of that taxation year that precedes 1 July 2022, in accordance with the Regulation respecting computation of the income replacement paid under the second and third paragraphs of section 40 of the Automobile Insurance Act, the lesser of the amounts determined for that day by the formulas in the first paragraph is deemed to be equal to zero.

2005, c. 38, s. 137; 2009, c. 5, s. 265; 2017, c. 29, s. 124; 2023, c. 2, s. 20.

2017-12-07

752.0.0.5. If section 752.0.0.3 applies to an individual in respect of a covered benefit attributable to a taxation year and the amount of which is determined by the Société de l’assurance automobile du Québec, there shall be included in computing for that year the aggregate referred to in the first paragraph of section 752.0.0.3, an amount equal to the aggregate of all amounts each of which is, for each day of the year for which the covered benefit is determined, in this section referred to as the “particular day”, equal to the lesser of the amounts determined for the particular day by the following formulas:

(a)  {[(0.90 × A/B) − (C × D/B)] × (1 − E)} − F/B; and

(b)  {[(0.90 × G/B) − (C × H)] × (1 − E)} − F/B.

In the formulas in the first paragraph,

(a)  A is the annual gross revenue used as a basis for determining, for the particular day, the covered benefit attributable to the year, or, if the covered benefit attributable to the year is adjusted in accordance with section 119 of the Act respecting the Québec Pension Plan (chapter R-9), the amount that would be the annual gross revenue used as a basis for determining, for the particular day, the covered benefit attributable to the year, if it were adjusted according to the same rules as those applicable to the covered benefit;

(b)  B is the number of days in the year;

(c)  C is,

i.  if only part of the net income from an employment held is used to reduce, for the particular day, the covered benefit attributable to the year, the percentage attributed under the public compensation plan in respect of that net income, and

ii.  in any other case, 100%;

(d)  D is the annual gross revenue from a suitable employment or employment held, for the particular day;

(e)  E is the percentage that applies for the purpose of reducing, for the particular day, the covered benefit attributable to the year;

(f)  F is the amount that is payable for the year as an old age pension or as a disability benefit payable under a plan established by a jurisdiction, other than Québec, that is equivalent to the plan established under the Act respecting the Québec Pension Plan, and that is, in determining, for the particular day, the covered benefit attributable to the year, used by the Société de l’assurance automobile du Québec to reduce the amount of that covered benefit;

(g)  G is the amount in dollars referred to in section 752.0.0.1 that is applicable for the year, with reference to section 750.2, to the extent that the amount is used by the Société de l’assurance automobile du Québec to establish the weighted net income for the purpose of computing, for the particular day, the covered benefit attributable to the year; and

(h)  H is the lesser of

i.  the amount obtained by dividing the annual gross revenue from a suitable employment or employment held, for the particular day, by the number of days in the year, and

ii.  the amount obtained by dividing, by the number of days in the year, the amount in dollars referred to in section 752.0.0.1 that is applicable for the year, with reference to section 750.2, to the extent that the amount is used by the Société de l’assurance automobile du Québec to establish the weighted net income from a suitable employment or employment held, for the particular day;

(i)  (subparagraph repealed).

For the purposes of subparagraph d and subparagraph i of subparagraph h of the second paragraph, “annual gross revenue from a suitable employment or employment held”, for a particular day, means the annual gross revenue relating to a suitable employment or employment held that is taken into account in determining, for the particular day, the covered benefit attributable to the year, or, if the covered benefit attributable to the year is adjusted in accordance with section 119 of the Act respecting the Québec Pension Plan, the amount that would be the annual gross revenue relating to a suitable employment or employment held that would be taken into account in determining, for the particular day, the covered benefit attributable to the year if, from the year for which that gross revenue was last established, it were adjusted according to the same rules as those applicable to the covered benefit.

2005, c. 38, s. 137; 2009, c. 5, s. 265; 2017, c. 29, s. 124.

2009-05-15

752.0.0.5. If section 752.0.0.3 applies to an individual in respect of a covered benefit attributable to a taxation year and the amount of which is determined by the Société de l’assurance automobile du Québec, there shall be included in computing for that year the aggregate referred to in the first paragraph of section 752.0.0.3, an amount equal to the aggregate of all amounts each of which is, for each day of the year for which the covered benefit is determined, in this section referred to as the “particular day”, equal to the lesser of the amounts determined for the particular day by the following formulas:

(a)  {[(0.90 × A × B/C) - (D × A × E/C)] × (1 - F)} - G/C; and

(b)  {[(0.90 × H/C) - (D × I)] × (1 - F)} - G/C.

In the formulas in the first paragraph,

(a)  A is the percentage obtained by dividing the percentage specified in paragraph a of section 750 that is applicable for the year by the percentage specified in section 750.1 for the year;

(b)  B is the annual gross revenue used as a basis for determining, for the particular day, the covered benefit attributable to the year, or, if the covered benefit attributable to the year is adjusted in accordance with section 119 of the Act respecting the Québec Pension Plan (chapter R-9), the amount that would be the annual gross revenue used as a basis for determining, for the particular day, the covered benefit attributable to the year, if it were adjusted according to the same rules as those applicable to the covered benefit;

(c)  C is the number of days in the year;

(d)  D is,

i.  if only part of the net income from an employment held is used to reduce, for the particular day, the covered benefit attributable to the year, the percentage attributed under the public compensation plan in respect of that net income, and

ii.  in any other case, 100%;

(e)  E is the annual gross revenue from a suitable employment or employment held, for the particular day;

(f)  F is the percentage that applies for the purpose of reducing, for the particular day, the covered benefit attributable to the year;

(g)  G is the amount obtained by multiplying the percentage determined for the year under subparagraph a by the amount that is payable for the year as an old age pension or as a disability benefit payable under a plan established by a jurisdiction, other than Québec, that is equivalent to the plan established under the Act respecting the Québec Pension Plan, and that is, in determining, for the particular day, the covered benefit attributable to the year, used by the Société de l’assurance automobile du Québec to reduce the amount of that covered benefit;

(h)  H is the amount in dollars referred to in section 752.0.0.1 that is applicable for the year, with reference to section 750.2, to the extent that the amount is used by the Société de l’assurance automobile du Québec to establish the weighted net income for the purpose of computing, for the particular day, the covered benefit attributable to the year; and

(i)  I is the lesser of

i.  the amount obtained by multiplying the percentage determined for the year under subparagraph a by the amount obtained by dividing the annual gross revenue from a suitable employment or employment held, for the particular day, by the number of days in the year, and

ii.  the amount obtained by dividing the recognized amounts used to establish the weighted net income from a suitable employment or employment held, for the particular day, by the number of days in the year.

For the purposes of subparagraph e and subparagraph i of subparagraph i of the second paragraph, “annual gross revenue from a suitable employment or employment held”, for a particular day, means the annual gross revenue relating to a suitable employment or employment held that is taken into account in determining, for the particular day, the covered benefit attributable to the year, or, if the covered benefit attributable to the year is adjusted in accordance with section 119 of the Act respecting the Québec Pension Plan, the amount that would be the annual gross revenue relating to a suitable employment or employment held that would be taken into account in determining, for the particular day, the covered benefit attributable to the year if, from the year for which that gross revenue was last established, it were adjusted according to the same rules as those applicable to the covered benefit.

For the purposes of subparagraph ii of subparagraph i of the second paragraph, “recognized amounts used to establish the weighted net income from a suitable employment or employment held”, for a particular day, means the amount in dollars referred to in section 752.0.0.1 that is applicable for the year, with reference to section 750.2, to the extent that the amount is used by the Société de l’assurance automobile du Québec to establish the weighted net income from a suitable employment or employment held, for the particular day.

2005, c. 38, s. 137; 2009, c. 5, s. 265.

2006-03-01

752.0.0.5. If section 752.0.0.3 applies to an individual in respect of a covered benefit attributable to a taxation year and the amount of which is determined by the Société de l’assurance automobile du Québec, there shall be included in computing for that year the aggregate referred to in the first paragraph of section 752.0.0.3, an amount equal to the aggregate of all amounts each of which is, for each day of the year for which the covered benefit is determined, in this section referred to as the “particular day”, equal to the lesser of the amounts determined for the particular day by the following formulas:

(a)  {[(0.90 × A × B / C) − (D × A × E / C)] × (1 − F)} − G / C; and

(b)  {[(0.90 × H / C) − (D × I)] × (1 − F)} − G / C.

In the formulas in the first paragraph,

(a)  A is the percentage obtained by dividing the percentage specified in paragraph a of section 750 that is applicable for the year by the percentage specified in section 750.1 for the year;

(b)  B is the annual gross revenue used as a basis for determining, for the particular day, the covered benefit attributable to the year, or, if the covered benefit attributable to the year is adjusted in accordance with section 119 of the Act respecting the Québec Pension Plan (chapter R-9), the amount that would be the annual gross revenue used as a basis for determining, for the particular day, the covered benefit attributable to the year, if it were adjusted according to the same rules as those applicable to the covered benefit;

(c)  C is the number of days in the year;

(d)  D is,

i.  if only part of the net income from an employment held is used to reduce, for the particular day, the covered benefit attributable to the year, the percentage attributed under the public compensation plan in respect of that net income, and

ii.  in any other case, 100%;

(e)  E is the annual gross revenue from a suitable employment or employment held, for the particular day;

(f)  F is the percentage that applies for the purpose of reducing, for the particular day, the covered benefit attributable to the year;

(g)  G is the amount obtained by multiplying the percentage determined for the year under subparagraph a by the amount that is payable for the year as an old age pension or as a disability benefit payable under a plan established by a jurisdiction, other than Québec, that is equivalent to the plan established under the Act respecting the Québec Pension Plan, and that is, in determining, for the particular day, the covered benefit attributable to the year, used by the Société de l’assurance automobile du Québec to reduce the amount of that covered benefit;

(h)  H is the total of the first amount mentioned in subparagraph b of the third paragraph of section 750.2 and determined under the first paragraph of that section, that is applicable for the year and the amounts estimated by the Société de l’assurance automobile du Québec for the year, as an employee’s premium under the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), as an employee’s contribution under the Act respecting the Québec Pension Plan and as an employee’s premium under the Act respecting parental insurance (chapter A-29.011), to the extent that that total is used by the Société to establish the weighted net income for the purpose of computing, for the particular day, the covered benefit attributable to the year; and

(i)  I is the lesser of

i.  the amount obtained by multiplying the percentage determined for the year under subparagraph a by the amount obtained by dividing the annual gross revenue from a suitable employment or employment held, for the particular day, by the number of days in the year, and

ii.  the amount obtained by dividing the recognized amounts used to establish the weighted net income from a suitable employment or employment held, for the particular day, by the number of days in the year.

For the purposes of subparagraph e and subparagraph i of subparagraph i of the second paragraph, “annual gross revenue from a suitable employment or employment held”, for a particular day, means the annual gross revenue relating to a suitable employment or employment held that is taken into account in determining, for the particular day, the covered benefit attributable to the year, or, if the covered benefit attributable to the year is adjusted in accordance with section 119 of the Act respecting the Québec Pension Plan, the amount that would be the annual gross revenue relating to a suitable employment or employment held that would be taken into account in determining, for the particular day, the covered benefit attributable to the year if, from the year for which that gross revenue was last established, it were adjusted according to the same rules as those applicable to the covered benefit.

For the purposes of subparagraph ii of subparagraph i of the second paragraph, “recognized amounts used to establish the weighted net income from a suitable employment or employment held”, for a particular day, means the total of the first amount mentioned in subparagraph b of the third paragraph of section 750.2 and determined under the first paragraph of that section, that is applicable for the year and the amounts estimated by the Société de l’assurance automobile du Québec for the year, as an employee’s premium under the Employment Insurance Act, as an employee’s contribution under the Act respecting the Québec Pension Plan and as an employee’s premium under the Act respecting parental insurance, to the extent that that total is used by the Société to establish the weighted net income from a suitable employment or employment held, for the particular day.

2005, c. 38, s. 137.