Part I - Act respecting labour standards
CHAPTER III.1 - Contributions
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:
The bodies listed in this section are subject to the other provisions of the Act. Indeed, the Court of Appeal is of the opinion that if the legislator specifically excluded such "bodies" from the application of the provisions on contributions, it was because they were deemed subject to the other provisions of the Act.
"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
The employee referred to in subparagraph 2.1) of this definition is one:
These are the first three conditions of paragraph 2) of section 3 ALS, which are explained in the interpretation of this section.
For the purposes of this chapter, the following rules apply:
1994, c., 46, s. 6.; 1995, c. 63, s. 280; 1996, c. 2, s. 744; 1997, c. 85, s. 362; 1999, c. 4. s. 196; 2000, c. 8, s. 239, s. 242; D. 1027-2000; 2000, c. 56, s. 218; 2002, c. 80, s. 7; 2002, c. 9, s. 144; 2002, c. 75, s.33; 2003, c. 2, s. 303; 2005, c. 38, s. 347; 2005, c. 32, s. 308; 2010, c. 31, s. 148.