39.0.1. In this chapter, unless the context indicates otherwise,
“employer subject to contribution” means any person who pays a remuneration subject to contribution, except the following entities:
(1) (paragraph repealed);
(2) (paragraph repealed);
(3) (paragraph repealed);
(3.1) (paragraph repealed);
(4) (paragraph repealed);
(5) (paragraph repealed);
(6) fabriques;
(7) corporations of trustees for the erection of churches;
(8) charitable institutions or bodies whose object is to assist, gratuitously and directly, natural persons in need;
(9) religious institutions;
(10) (paragraph repealed);
(11) (paragraph repealed);
(12) (paragraph repealed);
(13) (paragraph repealed);
(14) (paragraph repealed);
(15) (paragraph repealed);
(15.1) (paragraph repealed);
(16) (paragraph repealed);
(17) an international governmental organization whose head office is in Québec;
“remuneration” means, if the employee is an employee within the meaning of section 1 of the Taxation Act (chapter I-3), the employee’s base wages, within the meaning of section 1159.1 of that Act, and, if the employee is not such an employee, the employee’s wages. The expression also includes amounts paid as indemnity in lieu of notice and upon termination of a contract of employment;
“remuneration subject to contribution” means remuneration paid to an employee except
(1) remuneration paid to an employee under the Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20);
(2) remuneration paid to a domestic;
(2.1) remuneration paid to an employee whose exclusive duty is to take care of or provide care to a child or to a sick, handicapped or aged person, in that person’s dwelling, including, where so required, the performance of domestic duties that are directly related to the immediate needs of that person, unless the work serves to procure profit to the employer;
(3) remuneration paid by an employer governed by a decree in respect of remuneration subject to contribution by a parity committee;
(4) remuneration paid by an institution, a regional council or a foster family respectively referred to in subparagraphs a, f and o of the first paragraph of section 1 of the Act respecting health services and social services for Cree Native persons (chapter S-5), proportionately to the amounts of money they receive under that Act;
(5) remuneration paid by Santé Québec or by an institution or a family-type resource governed by the Act respecting the governance of the health and social services system (chapter G-1.021), proportionately to the amounts of money they receive under that Act;
(5.1) remuneration paid by an institution or a family-type resource governed by the Act respecting health services and social services for the Inuit and Naskapi (chapter S-4.2) or by the Nunavik Regional Board of Health and Social Services, proportionately to the amounts of money they receive under that Act;
(6) 50% of the remuneration earned by an employee with the help of a truck, tractor, loader, skidder or other heavy equipment of the same nature, furnished by the employee and at the employee’s own expense;
(7) the amount by which the total remuneration paid to an employee for the year or the amount determined under paragraph 6 where it applies in respect of the employee exceeds an amount equal to the Maximum Yearly Insurable Earnings determined for the year under section 66 of the Act respecting industrial accidents and occupational diseases (chapter A-3.001);
(8) remuneration paid to an employee wholly exempt from the application of this Act under section 3.
For the purposes of this chapter, the following rules apply:
(1) any reference in this chapter to wages, remuneration or remuneration subject to contribution that an employer pays or has paid is a reference to wages, remuneration or remuneration subject to contribution that the employer pays, allocates, grants or awards or has paid, allocated, granted or awarded;
(2) an employee is deemed to work in Québec when the establishment of the employer where the employee reports for work is situated in Québec or, if the employee is not required to report for work at an establishment of the employer, when the establishment of the employer from which the employee receives their remuneration is situated in Québec. The word “establishment” includes an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;
(3) an employee who reports for work at an establishment of the employer,
(a) in respect of remuneration subject to contribution that is not described in subparagraph b, means an employee who reports for work at that establishment for their regular pay period to which the remuneration subject to contribution relates; and
(b) in respect of remuneration subject to contribution that is paid as a premium, an increase with retroactive effect or a vacation pay, that is paid to a trustee or custodian in respect of the employee or that does not relate to a regular pay period of the employee, means an employee who ordinarily reports for work at that establishment;
(4) where, during a regular pay period of an employee, the employee reports for work at an establishment of the employer situated in Québec and at an establishment of the employer situated outside Québec, the employee is deemed for that period, in respect of remuneration subject to contribution that is not described in subparagraph b of subparagraph 3,
(a) except where subparagraph b applies, to report for work only at the establishment situated in Québec;
(b) to report for work only at the establishment situated outside Québec where, during that period, the employee reports for work mainly at such an establishment of the employer;
(5) where an employee ordinarily reports for work at an establishment of the employer situated in Québec and at an establishment of the employer situated outside Québec, the employee is deemed, in respect of remuneration subject to contribution described in subparagraph b of subparagraph 3, to ordinarily report for work only at the establishment situated in Québec;
(6) where an employee is not required to report for work at an establishment of the employer and where the employee’s remuneration is not paid from such an establishment situated in Québec, that employee is deemed to report for work at an establishment of the employer situated in Québec for a pay period if, in reference to the place where the employee mainly reports for work, the place where the employee mainly performs their duties, the employee’s principal place of residence, the establishment from which the employee is supervised, the nature of the duties performed by the employee or any other similar criterion, it may reasonably be considered that the employee for that pay period is an employee of that establishment;
(7) where an employee of an establishment, situated elsewhere than in Québec, of an employer supplies a service in Québec to another employer that is not the employer of the employee, or for the benefit of such other employer, an amount that may reasonably be considered to be the remuneration earned by the employee to supply the service is deemed to be remuneration paid by the other employer, in the pay period during which the remuneration is paid to the employee, to an employee of the other employer who reports for work at an establishment of that other employer situated in Québec where
(a) at the time the service is supplied, the other employer has an establishment situated in Québec;
(b) the service supplied by the employee
i. is performed by the employee in the ordinary performance of their duties with the employer,
ii. is supplied to or for the benefit of the other employer in the course of regular and ongoing activities of an enterprise carried on by that other employer, and
iii. is in the nature of the services supplied by employees of employers carrying on the same type of enterprise as the enterprise referred to in subparagraph ii; and
(c) the amount is not otherwise included in remuneration subject to contribution paid by the other employer that is determined for the purposes of this chapter;
(8) subparagraph 7 does not apply in respect of a pay period of any other employer referred to therein if the Minister of Revenue is of the opinion that a reduction in the contribution payable under this chapter by the employers referred to in that subparagraph 7 is not one of the objectives or anticipated results arising from the making or maintaining in force of
(a) the agreement pursuant to which the service is supplied by the employee referred to in that subparagraph 7 to or for the benefit of the other employer; or
(b) any other agreement affecting the amount of remuneration subject to contribution paid by the other employer in the pay period for the purposes of this chapter and where the Minister of Revenue considers the agreement to be related to the agreement for the supply of services referred to in subparagraph a.
1994, c. 46, s. 6; 1995, c. 63, s. 280; 1996, c. 2, s. 744; 1997, c. 85, s. 362; 1999, c. 40, s. 196; 2000, c. 8, s. 242; 2000, c. 56, s. 218; 2002, c. 9, s. 144; 2002, c. 75, s. 33; 2002, c. 80, s. 7; 2003, c. 2, s. 303; 2002, c. 80, s. 7; 2005, c. 32, s. 308; 2005, c. 38, s. 347; 2007, c. 3, s. 72; 2010, c. 31, s. 148; 2017, c. 29, s. 225; 2020, c. 1, s. 290; 2021, c. 27, s. 235; 2022, c. 22, s. 179; 2023, c. 34, s. 1146.
