R-9 - Act respecting the Québec Pension Plan

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77. Whatever its imputation, any payment, whether of tax under the Taxation Act (chapter I-3), of a contribution in respect of self-employed earnings or earnings as a family-type resource or an intermediate resource under this Act or of a premium under the Act respecting parental insurance (chapter A-29.011), must first be imputed on the contributions payable under this Act.
1965 (1st sess.), c. 24, s. 90; 1972, c. 26, s. 16; 2005, c. 13, s. 90; 2009, c. 24, s. 107; 2018, c. 2, s. 38.
77. Whatever its imputation, any payment, whether of tax under the Taxation Act (chapter I-3), of a contribution in respect of self-employed earnings or earnings as a family-type resource or an intermediate resource under this Act or of a premium under the Act respecting parental insurance (chapter A-29.011), must first be imputed on the contribution payable under this Act.
1965 (1st sess.), c. 24, s. 90; 1972, c. 26, s. 16; 2005, c. 13, s. 90; 2009, c. 24, s. 107.
77. Whatever its imputation, any payment, whether of tax under the Taxation Act (chapter I‐3), of a contribution in respect of self-employed earnings under this Act or of a premium under the Act respecting parental insurance (chapter A‐29.011), must first be imputed on the contribution payable under this Act.
1965 (1st sess.), c. 24, s. 90; 1972, c. 26, s. 16; 2005, c. 13, s. 90.
77. Whatever be the imputation, any payment, whether on account of taxes under the Taxation Act (chapter I-3), or on account of a contribution in respect of self-employed earnings, shall first be imputed on the contribution.
1965 (1st sess.), c. 24, s. 90; 1972, c. 26, s. 16.