R-9, r. 2 - Regulation respecting contributions to the Québec Pension Plan

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7.1. If the salary and wages described in the second paragraph of section 50 of the Act of an employee for a pay period exceeds the exemption for the pay period referred to in Division II pertaining to the salary and wages, the result obtained under subparagraph a of the first paragraph of section 6 and section 7 is at least 1 cent.
O.C. 1249-2005, s. 2; O.C. 1149-2006, s. 3.