RBQ glossary: letter I

Imputation of costs (imputation des coûts)

The rule under which the CNESST charges to an employer’s file the cost of benefits owed for an industrial accident suffered by one of its workers (LATMP, s. 326). Within one year of the accident, the employer may ask that the cost be imputed to the employers of one or more units if a third party caused the accident or if the imputation would unduly burden it. For a worker who was already handicapped, the request to share the cost is made before the end of the third year following the year of the injury (s. 329).

See also: Personalized rate (taux personnalisé), CNESST assessment (cotisation), Industrial accident (accident du travail)

Safety management examSource: LégisQuébec, A-3.001, art. 326

Income replacement indemnity (indemnité de remplacement du revenu)

The indemnity paid to a worker who becomes unable to carry on his or her employment because of an employment injury (LATMP, s. 44). It equals 90% of the worker’s weighted net income (s. 45). For the first 14 full days of disability, the employer pays 90% of the net salary for each day the worker would normally have worked, and the CNESST reimburses the employer (s. 60). The right ends, among other cases, when the worker is again able to carry on the employment (s. 57).

See also: Weighted net income (revenu net retenu), Employment injury (lésion professionnelle), Temporary assignment of work (assignation temporaire)

Safety management examSource: LégisQuébec, A-3.001, art. 45

Income statement (état des résultats)

The financial statement that shows a fiscal year’s revenues and expenses and, by difference, the profit or loss. It lists sales, then operating and other expenses, which lets you compute the gross and net margins. Unlike the balance sheet, it covers a period rather than a single date.

See also: Balance sheet (bilan), Net profit margin (marge bénéficiaire nette), Financial statements (états financiers), Budget variance (écart budgétaire)

Administration examSource: RBQ, Administration competency profile, element 1 (French)

Independent operator (travailleur autonome)

A natural person who does business on his or her own account, alone or in partnership, without employing any worker (LATMP, s. 2). If the person carries on, for a client, activities similar or connected to those of the client’s establishment, he or she is considered a worker employed by that client, subject to exceptions, for example when working for several clients at the same time (s. 9). Otherwise, the person is not covered automatically but may register with the CNESST for personal protection (s. 18).

See also: CNESST assessment (cotisation), Employment injury (lésion professionnelle), Sole proprietorship (entreprise individuelle)

Safety management examSource: LégisQuébec, A-3.001, art. 9

Industrial accident (accident du travail)

Under the LATMP (s. 2), a sudden and unforeseen event, whatever its cause, that happens to a person arising out of or in the course of work and that results in an employment injury. Three elements must therefore be present: the sudden and unforeseen event, the link with work and the injury. Together with occupational disease, it is one of the two sources of an employment injury.

See also: Employment injury (lésion professionnelle), Occupational disease (maladie professionnelle), Claim to the CNESST (réclamation)

Safety management examSource: LégisQuébec, A-3.001, art. 2

Input tax credit and input tax refund (CTI et RTI)

The input tax credit (ITC) lets a registrant recover the GST paid on goods and services bought for its commercial activities. The input tax refund (ITR) does the same for the QST. The contractor deducts them from the taxes collected on its return and remits only the difference.

See also: GST (goods and services tax, TPS), QST (Québec sales tax, TVQ), Accounts payable (comptes fournisseurs)

Administration examSource: LégisQuébec, T-0.1, art. 199

Definitions written by RBQexam from the statutes and the RBQ’s pages, without reproducing their text. If in doubt, the official source prevails.