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

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33.0.3. Where it may reasonably be considered that one of the main reasons for the separate existence of two or more employers at the end of a year or for the transfer of a business or part of a business from one employer to another employer in the year is to reduce the total payroll of any of the employers for that year, the employers are deemed, for the purposes of the definition of “total payroll” provided for in the first paragraph of section 33, to be employers associated with each other at the end of the year and carrying on at that time such a business as described in that definition.
2000, c. 39, s. 269; 2001, c. 51, s. 246.
33.0.3. Where it may reasonably be considered that one of the main reasons for the separate existence of two or more employers at the end of a year or for the transfer of a business or part of a business from one employer to another employer in the year is to reduce the total payroll of any of the employers for that year, the employers are deemed, for the purposes of this division, to be employers associated with each other at the end of the year.
2000, c. 39, s. 269.