R-9 - Act respecting the Québec Pension Plan

Section 99 Disposition versions

2024-01-01

99. Any base contribution, first additional contribution or second additional contribution paid for a year shall be deemed to have been made for all months in the year and the base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings for each month are calculated by dividing those earnings for the year by 12.

Nevertheless, for a year in which a contributor reaches 18 years of age, in which a disability pension ceases to be payable to him under this Act or under a similar plan while no retirement pension was payable to him under this Act or in which such a pension becomes payable to him while he is a beneficiary of a disability pension under this Act, each of the contributions referred to in the first paragraph is deemed to have been made for earnings relating to the months following the day preceding his eighteenth birthday, the cessation of the disability pension or the day preceding the beginning of the retirement pension.

For a year in which one of the events mentioned in subparagraphs a to d of this paragraph occurs, any of a contributor’s contributions referred to in the first paragraph shall be deemed to have been made for earnings relating to the months in the year which, as the case may be, are prior to

(a)  the first month which, by reason of a disability of the contributor, is excluded from his base contributory period under subparagraph a of the third paragraph of section 101;

(b)  the month in which a retirement pension becomes payable to him under this Act or under a similar plan, unless that month is subsequent to 2011, in which case no adjustment is made;

(c)  the month of his seventieth birthday, unless that month is subsequent to 2011, in which case no adjustment is made; or

(d)  the month following his death.

In the cases contemplated in the two preceding paragraphs, the unadjusted pensionable earnings for each month shall be calculated by dividing the unadjusted pensionable earnings for the year by the number of months for which the contribution is deemed to have been made.

For a year subsequent to 1997 but prior to 2012, the allocation of the base contribution, in the cases referred to in subparagraphs b and c of the third paragraph, applies only where the event concerned marks the end of the contributor’s base contributory period within the meaning of section 101. In that case, the base contribution is deemed to be paid for the contributor’s base unadjusted pensionable earnings relating to months prior to the event concerned up to the amount of the Maximum Pensionable Earnings for the year, adjusted in proportion to the number of months in the year that are prior to the event concerned. The contributor’s base unadjusted pensionable earnings which exceed that maximum amount are, in such a case, deemed to relate to the other months of the year.

Where no base contribution, first additional contribution or second additional contribution has been made for a year, the amount of the base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings for which such a contribution is deemed to have been made for each month in that year is deemed to be nil.

For the purposes of this Title, where, for a year, a contributor’s base unadjusted pensionable earnings or first additional unadjusted pensionable earnings exceed his personal exemption, he is deemed to have made a contribution in respect of such earnings for that year; where his base unadjusted pensionable earnings or first additional unadjusted pensionable earnings do not exceed his personal exemption, he is deemed to have made no contribution in respect of such earnings.

A base contribution or a first additional contribution deemed to have been made for a year within the meaning of the preceding paragraph is deemed to have been made for earnings for any month for which such a contribution is deemed to have been made according to the first three paragraphs.

1965 (1st sess.), c. 24, s. 113; 1974, c. 16, s. 17; 1993, c. 15, s. 24; 1997, c. 73, s. 26; 2011, c. 34, s. 137; 2018, c. 2, s. 47; 2022, c. 3, s. 73.

2018-02-22

99. Any base contribution, first additional contribution or second additional contribution paid for a year shall be deemed to have been made for all months in the year and the base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings for each month are calculated by dividing those earnings for the year by 12.

Nevertheless, for a year in which the contributor reaches 18 years of age or in which a disability pension ceases to be payable to him under this Act or under a similar plan, any of the contributions referred to in the first paragraph shall be deemed to have been made for earnings relating to the months following the day preceding his eighteenth birthday or the day on which the disability pension ceased to be payable.

For a year in which one of the events mentioned in subparagraphs a to d of this paragraph occurs, any of a contributor’s contributions referred to in the first paragraph shall be deemed to have been made for earnings relating to the months in the year which, as the case may be, are prior to

(a)  the first month which, by reason of a disability of the contributor, is excluded from his base contributory period under subparagraph a of the third paragraph of section 101;

(b)  the month in which a retirement pension becomes payable to him under this Act or under a similar plan, unless that month is subsequent to 2011, in which case no adjustment is made;

(c)  the month of his seventieth birthday, unless that month is subsequent to 2011, in which case no adjustment is made; or

(d)  the month following his death.

In the cases contemplated in the two preceding paragraphs, the unadjusted pensionable earnings for each month shall be calculated by dividing the unadjusted pensionable earnings for the year by the number of months for which the contribution is deemed to have been made.

For a year subsequent to 1997 but prior to 2012, the allocation of the base contribution, in the cases referred to in subparagraphs b and c of the third paragraph, applies only where the event concerned marks the end of the contributor’s base contributory period within the meaning of section 101. In that case, the base contribution is deemed to be paid for the contributor’s base unadjusted pensionable earnings relating to months prior to the event concerned up to the amount of the Maximum Pensionable Earnings for the year, adjusted in proportion to the number of months in the year that are prior to the event concerned. The contributor’s base unadjusted pensionable earnings which exceed that maximum amount are, in such a case, deemed to relate to the other months of the year.

Where no base contribution, first additional contribution or second additional contribution has been made for a year, the amount of the base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings for which such a contribution is deemed to have been made for each month in that year is deemed to be nil.

For the purposes of this Title, where, for a year, a contributor’s base unadjusted pensionable earnings or first additional unadjusted pensionable earnings exceed his personal exemption, he is deemed to have made a contribution in respect of such earnings for that year; where his base unadjusted pensionable earnings or first additional unadjusted pensionable earnings do not exceed his personal exemption, he is deemed to have made no contribution in respect of such earnings.

A base contribution or a first additional contribution deemed to have been made for a year within the meaning of the preceding paragraph is deemed to have been made for earnings for any month for which such a contribution is deemed to have been made according to the first three paragraphs.

1965 (1st sess.), c. 24, s. 113; 1974, c. 16, s. 17; 1993, c. 15, s. 24; 1997, c. 73, s. 26; 2011, c. 34, s. 137; 2018, c. 2, s. 47.

2012-01-01

99. The contribution paid for a year shall be deemed to have been made for all months in the year and the unadjusted pensionable earnings for each month are calculated by dividing the unadjusted pensionable earnings for the year by 12.

Nevertheless, for a year in which the contributor reaches 18 years of age or in which a disability pension ceases to be payable to him under this Act or under a similar plan, the contribution shall be deemed to have been made for earnings for the months following the day preceding his eighteenth birthday or the day on which such pension ceased to be payable.

For a year in which one of the events mentioned in subparagraphs a to d of this paragraph occurs, the contribution of a contributor shall be deemed to have been made for earnings relating to the months in the year which, as the case may be, are prior to

(a)  the first month which, by reason of a disability of the contributor, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(b)  the month in which a retirement pension becomes payable to him under this Act or under a similar plan, unless that month is subsequent to 2011, in which case no adjustment is made;

(c)  the month of his seventieth birthday, unless that month is subsequent to 2011, in which case no adjustment is made;

(d)  the month following his death.

In the cases contemplated in the two preceding paragraphs, the unadjusted pensionable earnings for each month shall be calculated by dividing the unadjusted pensionable earnings for the year by the number of months for which the contribution is deemed to have been made.

For a year subsequent to 1997 but prior to 2012, the allocation of the contribution, in the cases referred to in subparagraphs b and c of the third paragraph, applies only where the event concerned marks the end of the contributor’s contributory period within the meaning of section 101. In that case, the contribution is deemed to be paid for the contributor’s unadjusted pensionable earnings relating to months prior to the event concerned up to the amount of the Maximum Pensionable Earnings for the year, adjusted in proportion to the number of months in the year that are prior to the event concerned. The contributor’s unadjusted pensionable earnings which exceed that maximum amount are, in such a case, deemed to relate to the other months of the year.

Where no contribution has been made for a year, the amount of the pensionable earnings for which a contribution is deemed to have been made for each month in that year is deemed to be nil.

For the purposes of this Title, where, for a year, the unadjusted pensionable earnings of a contributor exceed his personal exemption, he is deemed to have made a contribution for that year; where his unadjusted pensionable earnings do not exceed his personal exemption, he is deemed to have made no contribution.

A contribution deemed to have been made for a year within the meaning of the preceding paragraph is deemed to have been made for earnings for any month for which a contribution is deemed to have been made according to the first three paragraphs.

1965 (1st sess.), c. 24, s. 113; 1974, c. 16, s. 17; 1993, c. 15, s. 24; 1997, c. 73, s. 26; 2011, c. 34, s. 137.

1998-01-01

99. The contribution paid for a year shall be deemed to have been made for all months in the year and the unadjusted pensionable earnings for each month are calculated by dividing the unadjusted pensionable earnings for the year by 12.

Nevertheless, for a year in which the contributor reaches 18 years of age or in which a disability pension ceases to be payable to him under this Act or under a similar plan, the contribution shall be deemed to have been made for earnings for the months following the day preceding his eighteenth birthday or the day on which such pension ceased to be payable.

For a year in which one of the events mentioned in subparagraphs a to d of this paragraph occurs, the contribution of a contributor shall be deemed to have been made for earnings relating to the months in the year which, as the case may be, are prior to

(a)  the first month which, by reason of a disability of the contributor, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(b)  the month in which a retirement pension becomes payable to him under this Act or under a similar plan;

(c)  the month of his seventieth birthday;

(d)  the month following his death.

In the cases contemplated in the two preceding paragraphs, the unadjusted pensionable earnings for each month shall be calculated by dividing the unadjusted pensionable earnings for the year by the number of months for which the contribution is deemed to have been made.

For a year subsequent to 1997, the allocation of the contribution, in the cases referred to in subparagraphs b and c of the third paragraph, applies only where the event concerned marks the end of the contributor’s contributory period within the meaning of section 101. In that case, the contribution is deemed to be paid for the contributor’s unadjusted pensionable earnings relating to months prior to the event concerned up to the amount of the Maximum Pensionable Earnings for the year, adjusted in proportion to the number of months in the year that are prior to the event concerned. The contributor’s unadjusted pensionable earnings which exceed that maximum amount are, in such a case, deemed to relate to the other months of the year.

Where no contribution has been made for a year, the amount of the pensionable earnings for which a contribution is deemed to have been made for each month in that year is deemed to be nil.

For the purposes of this Title, where, for a year, the unadjusted pensionable earnings of a contributor exceed his personal exemption, he is deemed to have made a contribution for that year; where his unadjusted pensionable earnings do not exceed his personal exemption, he is deemed to have made no contribution.

A contribution deemed to have been made for a year within the meaning of the preceding paragraph is deemed to have been made for earnings for any month for which a contribution is deemed to have been made according to the first three paragraphs.

1965 (1st sess.), c. 24, s. 113; 1974, c. 16, s. 17; 1993, c. 15, s. 24; 1997, c. 73, s. 26.

1994-01-01

99. The contribution paid for a year shall be deemed to have been made for all months in the year and the unadjusted pensionable earnings for each month are calculated by dividing the unadjusted pensionable earnings for the year by 12.

Nevertheless, for a year in which the contributor reaches 18 years of age or in which a disability pension ceases to be payable to him under this Act or under a similar plan, the contribution shall be deemed to have been made for earnings for the months following the day preceding his eighteenth birthday or the day on which such pension ceased to be payable.

For a year in which one of the events mentioned in subparagraphs a to d of this paragraph occurs, the contribution of a contributor shall be deemed to have been made for earnings relating to the months in the year which, as the case may be, are prior to

(a)  the first month which, by reason of a disability of the contributor, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(b)  the month in which a retirement pension becomes payable to him under this Act or under a similar plan;

(c)  the month of his seventieth birthday;

(d)  the month following his death.

In the cases contemplated in the two preceding paragraphs, the unadjusted pensionable earnings for each month shall be calculated by dividing the unadjusted pensionable earnings for the year by the number of months for which the contribution is deemed to have been made.

Where no contribution has been made for a year, the amount of the pensionable earnings for which a contribution shall be deemed to have been made for each month in that year shall be deemed to be zero.

For the purposes of this Title, where, for a year, the unadjusted pensionable earnings of a contributor exceed his personal exemption, he is deemed to have made a contribution for that year; where his unadjusted pensionable earnings do not exceed his personal exemption, he is deemed to have made no contribution.

A contribution deemed to have been made for a year within the meaning of the preceding paragraph is deemed to have been made for earnings for any month for which a contribution is deemed to have been made according to the first three paragraphs.

1965 (1st sess.), c. 24, s. 113; 1974, c. 16, s. 17; 1993, c. 15, s. 24.

1977-12-31

99. The contribution paid for a year shall be deemed to have been made for all months in the year and the unadjusted pensionable earnings for each month are calculated by dividing the unadjusted pensionable earnings for the year by 12.

Nevertheless, for a year in which the contributor reaches 18 years of age or in which a disability pension ceases to be payable to him under this Act or under a similar plan, the contribution shall be deemed to have been made for earnings for the months following his eighteenth birthday or the day on which such pension ceased to be payable.

For a year in which the contributor reaches 70 years of age or dies, or in which a retirement or disability pension becomes payable to him under this act or under a similar plan, the contribution shall be deemed to have been made for earnings for the months in the year before the contributor reached 70 years of age or died or before such pension became payable.

In the cases contemplated in the two preceding paragraphs, the unadjusted pensionable earnings for each month shall be calculated by dividing the unadjusted pensionable earnings for the year by the number of months for which the contribution is deemed to have been made.

Where no contribution has been made for a year, the amount of the pensionable earnings for which a contribution shall be deemed to have been made for each month in that year shall be deemed to be zero.

For the purposes of this Title, where, for a year, the unadjusted pensionable earnings of a contributor exceed his personal exemption, he is deemed to have made a contribution for that year; where his unadjusted pensionable earnings do not exceed his personal exemption, he is deemed to have made no contribution.

A contribution deemed to have been made for a year within the meaning of the preceding paragraph is deemed to have been made for earnings for any month for which a contribution is deemed to have been made according to the first three paragraphs.

1965 (1st sess.), c. 24, s. 113; 1974, c. 16, s. 17.