I-3 - Taxation Act

Section 752.0.0.6 Disposition versions

2017-12-07

752.0.0.6. 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 an entity, other than the Commission des normes, de l’équité, de la santé et de la sécurité du travail and the Société de l’assurance automobile du Québec, there must 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)  {[(A × B/C) − (D × E/C)] × (1 − F)} − G/C; and

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

In the formulas in the first paragraph,

(a)  A is the percentage that applies to the income insured by the public compensation plan for the purpose of determining, for the particular day, the covered benefit attributable to 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 the public compensation plan, 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 a portion of the income, other than the recognized income on the date of the event giving rise to the covered benefit attributable to the year, is taken into consideration in determining, for the particular day, the covered benefit attributable to the year, the percentage attributed under the public compensation plan in respect of that 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 that is, in determining, for the particular day, the covered benefit attributable to the year, used 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; and

(i)  I is the amount obtained by multiplying, by the percentage determined for the year under subparagraph d, 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;

(j)  (subparagraph repealed).

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, including any other amount that replaces work income, 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 the public compensation 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. 266; 2015, c. 15, s. 237; 2017, c. 29, s. 125.

2016-01-01

752.0.0.6. 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 an entity, other than the Commission des normes, de l’équité, de la santé et de la sécurité du travail and the Société de l’assurance automobile du Québec, there must 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)  {[(A × B × C/D) - (A × E × F/D)] × (1 - G)} - H/D; and

(b)  {[(B × I/D) - J] × (1 - G)} - H/D.

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 percentage that applies to the income insured by the public compensation plan for the purpose of determining, for the particular day, the covered benefit attributable to the year;

(c)  C 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 the public compensation plan, 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;

(d)  D is the number of days in the year; and

(e)  E is,

i.  if only a portion of the income, other than the recognized income on the date of the event giving rise to the covered benefit attributable to the year, is taken into consideration for the purpose of determining, for the particular day, the covered benefit attributable to the year, the percentage attributed under the public compensation plan in respect of that income, and

ii.  in any other case, 100%;

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

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

(h)  H is the amount obtained by multiplying the percentage determined for the year under subparagraph a by the amount that is, in determining, for the particular day, the covered benefit attributable to the year, used to reduce the amount of that covered benefit;

(i)  I is,

i.  if the taxation year is the year 2005, $9,330,

ii.  if the taxation year is the year 2006, $9,555,

iii.  if the taxation year is the year 2007, $9,745,

iv.  if the taxation year is the year 2008, $10,215, and

v.  if the taxation year is the year 2009 or a subsequent 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; and

(j)  J is the lesser of

i.  the amount obtained by multiplying the percentage determined for the year under subparagraph a by the amount obtained by multiplying the percentage determined for the year under subparagraph e 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 multiplying the percentage determined for the year under subparagraph e by the amount obtained by dividing the amount determined for the year under subparagraph i by the number of days in the year.

For the purposes of subparagraph f and subparagraph i of subparagraph j 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, including any other amount that replaces work income, 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 the public compensation 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. 266; 2015, c. 15, s. 237.

2009-05-15

752.0.0.6. 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 an entity, other than the Commission de la santé et de la sécurité du travail and the Société de l’assurance automobile du Québec, there must 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)  {[(A × B × C/D) - (A × E × F/D)] × (1 - G)} - H/D; and

(b)  {[(B × I/D) - J] × (1 - G)} - H/D.

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 percentage that applies to the income insured by the public compensation plan for the purpose of determining, for the particular day, the covered benefit attributable to the year;

(c)  C 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 the public compensation plan, 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;

(d)  D is the number of days in the year; and

(e)  E is,

i.  if only a portion of the income, other than the recognized income on the date of the event giving rise to the covered benefit attributable to the year, is taken into consideration for the purpose of determining, for the particular day, the covered benefit attributable to the year, the percentage attributed under the public compensation plan in respect of that income, and

ii.  in any other case, 100%;

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

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

(h)  H is the amount obtained by multiplying the percentage determined for the year under subparagraph a by the amount that is, in determining, for the particular day, the covered benefit attributable to the year, used to reduce the amount of that covered benefit;

(i)  I is,

i.  if the taxation year is the year 2005, $9,330,

ii.  if the taxation year is the year 2006, $9,555,

iii.  if the taxation year is the year 2007, $9,745,

iv.  if the taxation year is the year 2008, $10,215, and

v.  if the taxation year is the year 2009 or a subsequent 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; and

(j)  J is the lesser of

i.  the amount obtained by multiplying the percentage determined for the year under subparagraph a by the amount obtained by multiplying the percentage determined for the year under subparagraph e 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 multiplying the percentage determined for the year under subparagraph e by the amount obtained by dividing the amount determined for the year under subparagraph i by the number of days in the year.

For the purposes of subparagraph f and subparagraph i of subparagraph j 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, including any other amount that replaces work income, 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 the public compensation 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. 266.

2006-03-01

752.0.0.6. 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 an entity, other than the Commission de la santé et de la sécurité du travail and 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 lesser of the amounts determined by the following formulas:

(a)  A × B; and

(b)  0.90 × C / D × E.

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 total of the covered benefits attributable to the year and determined by the entity referred to in the first paragraph;

(c)  C is the total of the amounts mentioned in subparagraph b of the third paragraph of section 750.2 and determined under the first paragraph of that section, that are applicable for the year;

(d)  D is the number of days in the year; and

(e)  E is the number of days in the year for which the covered benefits attributable to the year are determined by the entity referred to in the first paragraph.

2005, c. 38, s. 137.