R-9 - Act respecting the Québec Pension Plan

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8. The provisions of this Act with respect to the contributions of a self-employed worker for a year apply to persons who are resident in Québec during the year for the purposes of the Taxation Act (chapter I-3), unless they are resident therein only with respect to paragraph a of section 8 of the above mentioned Act.
However, they do not apply to persons who are resident in Canada outside Québec either on the last day of the year or on the day of that year on which they ceased to be resident in Canada.
1965 (1st sess.), c. 24, s. 8; 1972, c. 53, s. 3; 1974, c. 16, s. 1.