p-1 - Act respecting the payment of allowances to certain self-employed workers

Updated to 1 April 1999

This document has official status.

chapter P-1

Act respecting the payment of allowances to certain self-employed workers

Repealed, 1989, c. 5, s. 254.

1989, c. 5, s. 254.

1. In this Act

(a)  “self-employed worker” has the same meaning as in the Act respecting the Québec Pension Plan (chapter R-9);

(b)  “contribution” means a contribution within the meaning of the Act respecting the Québec Pension Plan;

(c)  “income” of a person means the income established under Part I of the Taxation Act (chapter I-3) for a year, without taking account of the deductions permitted by Book IV plus, in the case of an individual referred to in paragraph a of section 695 or in section 695.1 of the said Act or in respect of whom the person makes a deduction for that year pursuant to paragraph d of section 695 of the Taxation Act, the income of the individual for such same year;

(d)  “year” means the calendar year 1967 or any subsequent year.

1966-67, c. 27, s. 1; 1973, c. 17, s. 164; 1975, c. 24, s. 1; 1978, c. 26, s. 231; 1986, c. 15, s. 215.

2. (1)  The Government may pay to every self-employed worker who, during a year, is an individual contemplated by paragraph a, d or g of section 695 or section 695.1 of the Taxation Act (chapter I-3) and whose income for such year is less than $6 400, a sum equal to the lesser of the following amounts:

(a)  one-half of the contribution that he has paid as a self-employed worker for such year under the Act respecting the Québec Pension Plan, or

(b)  the difference between $6 400 and the amount of his income for such year.

(2)  The Government may also pay to every self-employed worker who, during a year, is not an individual described in subsection 1 and whose income for such year is less than $3 700, a sum equal to the lesser of the following amounts:

(a)  one-half of the contribution that he has paid as a self-employed worker for such year under the Act respecting the Québec Pension Plan, or

(b)  the difference between $3 700 and the amount of his income for such year.

(3)  No sum granted under this section shall be paid before the assessment of the contribution of the self-employed worker for the year has been determined in accordance with the Act respecting the Québec Pension Plan.

(4)  The sums required for the purposes of this section shall be taken out of the consolidated revenue fund.

1966-67, c. 27, s. 1; 1971, c. 21, s. 7; 1973, c. 17, s. 165; 1974, c. 19, s. 1; 1975, c. 24, s. 2; 1977, c. 5, s. 14; 1978, c. 26, s. 232; 1986, c. 15, s. 216.

3. (This section ceased to have effect on 17 April 1987).

1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.

REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes (chapter R-3), chapter 66 of the Revised Statutes, 1964, in force on 31 December 1977, is repealed effective from the coming into force of chapter P-1 of the Revised Statutes.