R-9 - Act respecting the Québec Pension Plan

Updated to 22 October 1999

This document has official status.

chapter R-9

Act respecting the Québec Pension Plan

TITLE I DEFINITIONS AND APPLICATION

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including the State, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), or would have been so considered had he filed the notice prescribed for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraph 1 or 2.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1; 1999, c. 40, s. 249.

1.1. The application of section 5, Title III, Division I of Title V, section 215 and the regulations made under section 4, 5 or 6 shall not be affected by article 77 of the Civil Code in determining whether or not a person is resident in Québec, in Canada or elsewhere.

1997, c. 3, s. 106.

2. Any employment in Québec is pensionable under the Act respecting the Québec Pension Plan (chapter R-9) unless it is excepted by law or by a regulation.

1965 (1st sess.), c. 24, s. 2.

3. Excepted employment is:

(a)  employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;

(b)  employment in a teaching position, following an exchange, of a person from a country other than Canada;

(c)  (paragraph repealed);

(d)  employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;

(e)  employment conferring the right to a pension under the Courts of Justice Act (chapter T-16) or the Judges Act (Revised Statutes of Canada, 1985, chapter J-1);

(f)  employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;

(g)  employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;

(h)  employment in Québec by another government or by an international organization;

(i)  (paragraph repealed);

(j)  employment of a worker who is an Indian or person of Indian ancestry, within the meaning assigned to those words by section 725.0.1 of the Taxation Act (chapter I-3), where, under paragraph e of section 725 of that Act, the worker may deduct, in computing the worker’s taxable income under that Act, an amount in respect of the remuneration paid to the worker in respect of that employment.

1965 (1st sess.), c. 24, s. 3; 1971, c. 17, s. 4; 1972, c. 53, s. 1; 1972, c. 26, s. 2; 1980, c. 13, s. 124; 1997, c. 85, s. 388; 1997, c. 73, s. 2.

4. The Board may make regulations for including in pensionable employment:

(a)  any employment outside Québec that would be pensionable if it were in Québec;

(b)  the entire employment under one employer of a person who is engaged by the employer partly in pensionable employment and partly in excepted employment;

(c)  any employment similar to pensionable employment;

(d)  the services of which the conditions for performance and remuneration are analogous to those of a contract of employment;

(e)  pursuant to an agreement with another government or an international organization, employment in Québec by such government or organization;

(f)  any excepted employment.

1965 (1st sess.), c. 24, s. 4; 1997, c. 73, s. 3.

5. The Board may make regulations excepting:

(a)  any employment if it appears that, by reason of the laws of Canada, another province or another country, a duplication of contributions or benefits would result;

(b)  any employment by an employer resident outside Québec unless arrangements satisfactory to the Board have been made for the payment of contributions in respect of such employment;

(c)  the entire employment under one employer of a person who is employed by the employer partly in pensionable employment and partly in excepted employment;

(d)  any employment similar to excepted employment;

(e)  employment whose performance and remuneration are analogous to the carrying on of a business;

(f)  employment of a casual nature or of short duration.

1965 (1st sess.), c. 24, s. 5; 1972, c. 53, s. 2.

6. The Board may make regulations defining the expressions: “agriculture”, “agricultural enterprise”, “horticulture”, “fishing”, “hunting”, “trapping”, “forestry”, “logging”, “lumbering”, “international organization”, “working day”, “work of a casual nature”.

1965 (1st sess.), c. 24, s. 6.

7. A person shall be deemed to be employed in Québec when the establishment of his employer to which he reports for work is situated therein, and, where the employee is not required to report for work at any establishment of his employer, when the establishment of his employer from which his remuneration is paid is situated in Québec.

1965 (1st sess.), c. 24, s. 7.

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.

9. For the purposes of this Act, a person shall be deemed to have reached a specified age on the first day of the month following the month in which he reached that age; such day shall be deemed to be the birthday.

1965 (1st sess.), c. 24, s. 9.

10. A declaration of the Government that an Act of the Parliament of Canada or of the legislature of another province establishes a similar plan is not invalidated by the amendment or replacement of such Act.

Nevertheless, the Government may, at any time, declare that such an Act is no longer a similar plan.

1965 (1st sess.), c. 24, s. 10.

TITLE II RÉGIE DES RENTES DU QUÉBEC

11. There shall be a body called the “Régie des rentes du Québec”.

1965 (1st sess.), c. 24, s. 11; 1977, c. 5, s. 14.

12. The Board shall be a mandatary of the State.

The Board shall have the capacity of a legal person and shall be vested with such specific powers as are granted to it by law.

The Board may, in particular, carry out or cause to be carried out research and studies and make recommendations to the Minister of Employment and Solidarity in fields contemplated in this Act.

1965 (1st sess.), c. 24, s. 12; 1983, c. 12, s. 1; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1997, c. 63, s. 128; 1997, c. 73, s. 4; 1999, c. 40, s. 249.

13. The Board shall have its head office at Québec or in an adjacent locality. It may hold its sittings anywhere in the Province.

Whenever the Board or a person delegated by it, holds an inquiry in the chief place of any judicial district, the sheriff shall furnish it or him with the premises.

1965 (1st sess.), c. 24, s. 13; 1972, c. 53, s. 5; 1999, c. 40, s. 249.

14. The Board shall be administered by a board of directors composed of the president and eleven other members appointed by the Government.

Two of such eleven members shall be appointed after consultation with the most representative bodies in business, two after consultation with the most representative bodies from labour, two after consultation with the most representative socio-economic groups, one after consultation with bodies grouping businesses or individuals working in the field of social benefits for employees and two shall be appointed from among the beneficiaries of benefits paid by the Board. Two other members shall be appointed from among the officers of the Government or its bodies.

The Government shall appoint a vice-president from among the members of the board of directors.

1965 (1st sess.), c. 24, s. 14; 1968, c. 9, s. 87; 1972, c. 53, s. 6; 1977, c. 5, s. 14.

15. The president shall be appointed for a term of not over ten years by the Government, which shall fix his salary.

He shall not be removed except upon an address of the National Assembly.

If he is temporarily absent or unable to act, he shall be replaced, for his presidential functions, by the vice-president of the board or by a person temporarily appointed by the Government, and, for his functions as general manager, by a person temporarily appointed by the Government.

1965 (1st sess.), c. 24, s. 15; 1972, c. 53, s. 7; 1981, c. 23, s. 44.

16. The members of the board of directors other than the president shall be appointed for a term of not over three years.

1965 (1st sess.), c. 24, s. 16; 1972, c. 53, s. 7; 1981, c. 23, s. 45.

17. The members of the board of directors shall remain in office notwithstanding the expiry of their term, until reappointed or replaced.

1965 (1st sess.), c. 24, s. 17; 1972, c. 53, s. 7.

18. Every vacancy occurring during the term of office of a member of the board of directors other than the president shall be filled by following the mode of appointment prescribed for the appointment of the member to be replaced and for the remainder of the term of the member to be replaced.

1965 (1st sess.), c. 24, s. 18; 1972, c. 53, s. 7.

19. The members of the board of directors shall be indemnified for their expenses in attending sittings of the board of directors and, except in the case of the president and the officers of the Government or one of its bodies, shall receive an attendance allowance fixed by the Government.

1965 (1st sess.), c. 24, s. 19; 1972, c. 53, s. 7; 1977, c. 5, s. 14.

20. No member of the board of directors, under pain of forfeiture of his office, shall have any direct or indirect interest in an undertaking that puts his personal interest in conflict with that of the Board. Such forfeiture, however, shall not be incurred if such interest devolves to him by succession or gift and he renounces or disposes of it with all possible dispatch.

1965 (1st sess.), c. 24, s. 20; 1972, c. 53, s. 7.

20.1. Five members of the board including the president or, in the case provided for in section 15, the person replacing the president, are a quorum at meetings of the board. In case of a tie-vote, the president has a casting vote.

1981, c. 23, s. 46; 1985, c. 4, s. 2.

21. The president shall be the general manager of the Board.

1965 (1st sess.), c. 24, s. 21; 1972, c. 53, s. 7.

22. (Repealed).

1965 (1st sess.), c. 24, s. 22; 1972, c. 53, s. 7; 1981, c. 23, s. 47.

23. The president and general manager shall be responsible for the administration of the Board within the scope of its by-laws of internal management; such by-laws must, to come into force, be approved by the Government.

1965 (1st sess.), c. 24, s. 23; 1972, c. 53, s. 7.

23.1. In addition to the members of the board of directors, the Government may appoint up to three vice-presidents to the Board.

Such vice-presidents shall be appointed for a term of not over five years, subject to the contract contemplated in section 23.2; they shall remain in office, notwithstanding the expiry of their term, until they are replaced or re-appointed.

1981, c. 23, s. 48.

23.2. The remuneration and the other conditions on which each of the vice-presidents of the Board holds office shall be established by a contract binding between each of them individually and the Board. This contract is without effect unless ratified by the Government.

1981, c. 23, s. 48.

23.3. The president and the vice-presidents, except the vice-president of the board, must attend exclusively to their official duties.

1981, c. 23, s. 48.

23.4. If a vice-president of the Board is temporarily absent or unable to act, the president shall designate a person to perform his duties.

1981, c. 23, s. 48.

23.5. The Board may delegate any of its powers resulting from this Act to a member of its board of directors or personnel or to a committee formed by it and composed of persons to whom it may delegate such powers. It may also, in the instrument of delegation, authorize the subdelegation of the powers enumerated therein. Where applicable, it shall identify the member of its board of directors or personnel to whom powers may be subdelegated. The instrument of delegation shall be published in the Gazette officielle du Québec.

1993, c. 15, s. 2.

23.6. No document is binding on or may be attributed to the Board unless it is signed by the president or, to the extent provided for in the instrument of delegation of powers or in the by-laws of internal management of the Board, by a member of its board of directors or personnel.

The Board may, on the conditions it fixes, allow a signature to be affixed by means of an automatic device to the documents it determines. It may also allow a facsimile of the signature to be engraved, lithographed or printed on the documents it determines. The facsimile has the same force as the signature itself.

1993, c. 15, s. 2.

24. (Repealed).

1965 (1st sess.), c. 24, s. 24; 1972, c. 53, s. 7; 1981, c. 23, s. 49.

25. The minutes of the sittings of the Board, approved by it and signed by the secretary or by another member of its personnel designated by it, in writing, for that purpose, are authentic; the same applies to documents and copies of documents emanating from the Board or forming part of its files or records, when certified by such persons.

1965 (1st sess.), c. 24, s. 25; 1972, c. 53, s. 7; 1979, c. 54, s. 3; 1993, c. 15, s. 3.

25.1. (Repealed).

1979, c. 54, s. 3; 1983, c. 38, s. 79; 1992, c. 57, s. 687.

25.2. The Board may, on the conditions it determines, authorize a person required to transmit a notice, report, statement or other document to send it by means of a magnetic medium or electronic system.

1993, c. 15, s. 4.

25.3. An intelligible transcription in writing of the data stored by the Board in a computer or on any other magnetic medium is a document of the Board and is proof of its contents where that transcription is certified by an authorized person.

In the case of data sent to it pursuant to section 25.2, the transcription is valid only if it reproduces the data faithfully.

1993, c. 15, s. 4.

26. Decisions of the Board shall be rendered in writing and the reasons for them shall be stated; they shall form part of the Board’s records. The Board may, on its own initiative, revise or cancel any decision.

1965 (1st sess.), c. 24, s. 26; 1972, c. 53, s. 7; 1997, c. 43, s. 611.

27. The members of the board of directors and the members of the personnel of the Board cannot be sued by reason of official acts done in good faith in the exercise of their functions.

1972, c. 53, s. 7; 1993, c. 15, s. 5.

28. Except on a question of jurisdiction, no extraordinary recourse within the meaning of the Code of Civil Procedure (chapter C-25) may be exercised and no injunction may be granted against the Board or the members of the board of directors acting in their official capacity.

1972, c. 53, s. 7; 1989, c. 38, s. 275; 1997, c. 43, s. 612.

29. A judge of the Court of Appeal may, upon a motion, annul by summary proceeding any writ, order or injunction issued or granted contrary to section 27 or 28.

1972, c. 53, s. 7; 1979, c. 37, s. 43; 1997, c. 43, s. 613.

30. In the exercise of its powers, the Board may, by itself or a person whom it designates, inquire into any matter within its competence.

For such purposes, the Board and any such person have the powers and immunities of commissioners appointed under the Act respecting public inquiry commissions (chapter C-37), except the power to impose imprisonment.

1972, c. 53, s. 7; 1990, c. 4, s. 763.

31. It is forbidden to hinder the work of an inspector or investigator of the Board in the performance of his duties, to mislead or attempt to mislead him by concealment or fraudulent misrepresentation, to refuse to obey any order he may give under the law or the regulations.

Such inspector or investigator shall, if so required, produce a certificate, signed by the president of the Board, or a person he authorizes to do so, attesting his authority.

1972, c. 53, s. 7.

32. The secretary and the other members of the personnel of the Board shall be appointed and remunerated in accordance with the Public Service Act (chapter F-3.1.1).

1972, c. 53, s. 7; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 1993, c. 15, s. 6.

33. The indemnities and allowances provided for in section 19, the salaries of the president, of the vice-presidents of the Board, of the secretary and of the other persons employed by the Board and all the other expenses of the Board shall be paid out of its revenues.

1972, c. 53, s. 7; 1981, c. 23, s. 50.

34. The Minister shall remit to the Board each month the contributions which he is required to collect under this Act, with the interest and penalties relating thereto, after deducting the refunds and taking account of the adjustments resulting from the agreements and the costs of collection determined by the Government.

The Board shall deposit with the Caisse de dépôt et placement du Québec all the money in its possession, except whatever is necessary for its current administration and for the payment of benefits for a prescribed period.

1965 (1st sess.), c. 24, s. 27; 1977, c. 5, s. 14.

35. The books and accounts of the Board shall be audited by the Auditor General.

1965 (1st sess.), c. 24, s. 28; 1970, c. 17, s. 102.

36. The fiscal period of the Board ends on 31 March each year.

1965 (1st sess.), c. 24, s. 29; 1979, c. 54, s. 4.

37. The Board shall, not later than 30 June each year, submit to the Minister of Employment and Solidarity a report of its activities for the preceding fiscal period. That report must also contain all the information which the Minister of Employment and Solidarity may prescribe.

The report shall be tabled immediately before the National Assembly if it is in session or, if it is not sitting, within 15 days of the opening of the next session.

1965 (1st sess.), c. 24, s. 30; 1968, c. 9, s. 90; 1979, c. 54, s. 4; 1981, c. 9, s. 35; 1982, c. 53, s. 57; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1997, c. 63, s. 128.

TITLE III CONTRIBUTIONS

DIVISION 0.1 GENERAL PROVISIONS

1995, c. 1, s. 221.

37.1. For the purposes of this title and the regulations enacted under section 81, a reference, in this Act, to any remuneration, wages, pensionable salary and wages or similar amount that a person or employer pays or has paid is a reference to any remuneration, wages, pensionable salary and wages or similar amount that the person or employer pays, allocates, grants or awards or has paid, allocated, granted or awarded.

1995, c. 1, s. 221.

37.2. For the purposes of this Title and the regulations under section 81, where an employer and an employee enter into an agreement pursuant to section 195.1 and the agreement bears the Board’s approval,

(a)  the amount indicated in the agreement is deemed to be income received by the employee from pensionable employment;

(b)  the employer is deemed to pay to the employee, at intervals indicated in the agreement, the income referred to in paragraph a.

1997, c. 19, s. 1.

37.3. Section 37.2 shall cease to apply when, in the circumstances provided for by regulation of the Board, the agreement ceases to have effect.

1997, c. 19, s. 1.

DIVISION I FACTORS

Base Wage

38. The Base Wage is, for each month, the average of weekly salaries and wages of the Industrial Composite in Canada for that month, as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19).

The Base Wage for the annual period is equal to the average Base Wage for the twelve-month period ending with the month of June preceding the year for which the Base Wage for a year is computed.

The Base Wage for the first triennial period is equal to the average Base Wage for the thirty-six-month period ending with the month of June contemplated in the second paragraph.

The Base Wage for the second triennial period is equal to the average Base Wage for the thirty-six-month period ending with the eighteenth month preceding the month of June contemplated in the second paragraph.

The Base Wage for a year is equal to the Base Wage for the annual period multiplied by the ratio that the Base Wage for the first triennial period bears to the Base Wage for the second triennial period.

1965 (1st sess.), c. 24, s. 36; 1974, c. 16, s. 2.

39. Where a new method is adopted by Statistics Canada to determine the average of weekly salaries and wages, by modifying either the time basis or the content basis, and as a consequence the Base Wage for the annual period computed in accordance with the data of the new method is more than 1 % higher or lower than that computed in accordance with the data of the former method, the averages to be used to compute the Base Wage for a year, for each of the years affected by the change of method, are adjusted by the Minister, in cooperation with the Minister of Employment and Solidarity, in such a way as to take into account the data gathered according to the former method.

1974, c. 16, s. 3; 1981, c. 9, s. 35; 1982, c. 53, s. 57; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1997, c. 63, s. 128.

Maximum Pensionable Earnings

40. For each of the years 1966 and 1967, the amount of the Maximum Pensionable Earnings is $5,000.

For each of the years 1968 to 1972, the amount of the Maximum Pensionable Earnings is obtained by multiplying $5,000 by the ratio that the Pension Index for the year bears to the Pension Index for the year 1967.

For the years 1973, 1974 and 1975, the Maximum Pensionable Earnings shall be $5,900, $6,600 and $7,400, respectively.

For each of the years 1976 to 1987, the amount of the Maximum Pensionable Earnings for one year is equal to 112 1/2% of the Maximum Pensionable Earnings for the preceding year, until it has reached 52 times the Base Wage for the year; commencing with the year it reaches such level, it shall be equal, for each year, to 52 times the Base Wage.

For the year 1988, the amount of the Maximum Pensionable Earnings is equal to the Maximum Pensionable Earnings for the year 1987 multiplied by the ratio that the average, for the twelve-month period ending on 30 June 1987, of average weekly salaries and wages of the Industrial Composite in Canada for each month within that period, as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19), bears to the average, for the twelve-month period ending on 30 June 1986, of average weekly salaries and wages of the Industrial Composite in Canada for each month within that period, as published by Statistics Canada under the Statistics Act.

For the year 1989 and each subsequent year, the amount of the Maximum Pensionable Earnings is equal to the Maximum Pensionable Earnings for the preceding year, established without reference to the seventh and eighth paragraphs, multiplied by the ratio that the average, for the twelve-month period ending on 30 June of the preceding year, of average weekly salaries and wages of the Industrial Composite in Canada for each month within that period, as published by Statistics Canada under the Statistics Act bears to the average, for the twelve-month period ending with the end of June of the year immediately preceding that preceding year, of average weekly salaries and wages of the Industrial Composite in Canada for each month within that period, as published by Statistics Canada under the Statistics Act.

When the product obtained under the second, fourth, fifth and sixth paragraphs is not a multiple of $100, the next lowest multiple of $100 shall be substituted therefor.

Notwithstanding the second, fourth, fifth and sixth paragraphs, the Maximum Pensionable Earnings for a year shall not be lower than the Maximum Pensionable Earnings for the preceding year.

1965 (1st sess.), c. 24, s. 37; 1972, c. 53, s. 10; 1973, c. 16, s. 5; 1974, c. 16, s. 4; 1987, c. 14, s. 1.

40.1. If the amount of average weekly salaries and wages of the Industrial Composite in Canada for a month ceases to be published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19), the Government may, by regulation, prescribe another measurement of average weekly salaries and wages for that month, using the data published by Statistics Canada under the Statistics Act. The amount of average weekly salaries and wages of the Industrial Composite in Canada for that month is then deemed to correspond, for the purposes of the fifth and sixth paragraphs of section 40, to the measurement so prescribed for that month.

1987, c. 14, s. 2.

40.2. Where Statistics Canada has published, for a particular month, a revision of either the amount of average weekly salaries and wages of the Industrial Composite in Canada for that month or the measurement prescribed under section 40.1, the last revised datum to be published in that regard prior to the computation for that month shall be used to compute the Maximum Pensionable Earnings for the year that includes that month.

1987, c. 14, s. 2.

40.3. Where, after 15 April 1987, Statistics Canada adopts a new time basis or content basis to establish either the amount of average weekly salaries and wages of the Industrial Composite in Canada for a month or the measurement prescribed under section 40.1 for a particular month, and where, as a result, there is between

(1)  the average, for that 12-month period ending on 30 June of a year, of average weekly salaries and wages of the Industrial Composite in Canada or of the measurement prescribed under section 40.1 for each month within that period, computed using the former time basis or content basis, as the case may be; and

(2)  the average, for that 12-month period, of average weekly salaries and wages of the Industrial Composite in Canada or of the measurement prescribed under section 40.1 for each month within that period, computed using the new time basis or content basis,

a difference of more than 1 % of the average, for that 12-month period, of the amount of average weekly salaries and wages of the Industrial Composite in Canada or of the substitute measurement contemplated in section 40.1 for each month within that period, computed using the former time basis or content basis, the averages to be used for the purposes of the fifth and sixth paragraphs of section 40, for each 12-month period affected by the change of basis, are adjusted by the Minister, in cooperation with the Minister of Employment and Solidarity, in such a way as to take into account the data gathered according to the former basis.

The first paragraph ceases to apply where, in respect of a particular month, the computation of average weekly salaries and wages of the Industrial Composite in Canada for a month or of the substitute measurement contemplated in section 40.1 has been made, during a period of 24 consecutive months ending on 30 June of a particular year, using the data of the new time basis or content basis.

1987, c. 14, s. 2; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1997, c. 63, s. 128.

Worker’s Maximum Pensionable Earnings

41. The maximum pensionable earnings of a worker for a year are equal to that year’s Maximum Pensionable Earnings.

Nevertheless, for a year in which a worker 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, such maximum is equal to the amount obtained by multiplying that year’s Maximum Pensionable Earnings by the proportion that the number of months after the day preceding his eighteenth birthday or after such disability pension ceases, bears to 12.

Also, for a year in which one of the events mentioned in subparagraphs a to d of this paragraph occurs, the Maximum Pensionable Earnings of a worker are equal to the amount obtained by multiplying that year’s Maximum Pensionable Earnings by the proportion that the number of months prior to

(a)  the first month which, by reason of a disability of the worker, 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; or

(c)  the month of his seventieth birthday; or

(d)  the month following his death,

as the case may be, bears to 12.

The adjustment to the maximum pensionable earnings of a worker, in the cases referred to in subparagraphs b and c of the third paragraph, does not apply if the year in which the event concerned occurs is subsequent to 1997.

1965 (1st sess.), c. 24, s. 38; 1974, c. 16, s. 5; 1993, c. 15, s. 7; 1997, c. 73, s. 7.

Basic Exemption

42. The Basic Exemption is equal

(a)  for the years 1966 to 1974, to 12% of the Maximum Pensionable Earnings for the year;

(b)  for the years 1975 to 1997, to 10% of the Maximum Pensionable Earnings for the year;

(c)  for any year from the year 1998, to $3,500.

When the amount obtained under subparagraph a or b of the first paragraph is not a multiple of $100, the next lowest multiple of $100 shall be substituted therefor.

1965 (1st sess.), c. 24, s. 39; 1974, c. 16, s. 6; 1997, c. 73, s. 8.

Personal Exemption

43. The personal exemption of a worker for a year is equal to that year’s Basic Exemption.

However, where one of the events mentioned in the second or third paragraph of section 41 occurs, the personal exemption of the worker is equal to the amount obtained by multiplying the Basic Exemption by the proportion provided for therein.

From the year 1998, the personal exemption of a worker for the year in which a retirement pension becomes payable to him under this Act or a similar plan or for the year in which he reaches 70 years of age, if he is not the beneficiary of such a pension, is equal to the amount of the Basic Exemption multiplied by the proportion that the number of months of the year which precede the event concerned bears to 12. If the pensionable earnings of the worker for the year exceed the amount of the year’s Maximum Pensionable Earnings adjusted according to the same proportion, his personal exemption thus calculated is increased by the lesser of the following amounts:

(a)  the Basic Exemption for the year multiplied by the proportion that the number of months in the year which are subsequent to the month preceding the event concerned bears to 12;

(b)  the amount by which the pensionable earnings of the worker for the year exceed the year’s Maximum Pensionable Earnings multiplied by the proportion that the number of months in the year that are prior to the event concerned bears to 12.

1965 (1st sess.), c. 24, s. 40; 1974, c. 16, s. 7; 1993, c. 15, s. 8; 1997, c. 73, s. 9.

Maximum Contributory Earnings

44. The maximum contributory earnings of a worker for a year are equal to his maximum pensionable earnings for the year less his personal exemption for the year, calculated without taking account of the third paragraph of section 43.

1965 (1st sess.), c. 24, s. 41; 1997, c. 73, s. 10.

Rate of Contribution

1986, c. 59, s. 1.

44.1. The rate of contribution is 3.6% for the years 1966 to 1986, 3.8% for the year 1987, 4.0% for the year 1988, 4.2% for the year 1989, 4.4% for the year 1990, 4.6% for the year 1991, 4.8% for the year 1992, 5.0% for the year 1993, 5.2% for the year 1994, 5.4% for the year 1995, 5.6% for the year 1996, 6.0% for the year 1997, and 6.4% for the year 1998.

The rate of contribution is 7.0% for the year 1999, 7.8% for the year 2000, 8.6% for the year 2000, 9.4% for the year 2002 and 9.9% for the year 2003 and subsequent years.

1986, c. 59, s. 1; 1991, c. 25, s. 177; 1996, c. 47, s. 1; 1997, c. 73, s. 11.

DIVISION II PENSIONABLE SALARY AND WAGES

45. The amount of the pensionable salary and wages of a worker for a year is the total of the following amounts:

(a)  the worker’s income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to the provisions of the said Act provided for in the fourth paragraph, plus any deductions made in such computation other than the deduction referred to in section 76 of the said Act;

(b)  any amount paid in the year in respect of the worker to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act;

(c)  the income the worker is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.

However, such salary and wages do not include any income received or deemed to have been received by the worker or any amount paid in respect of the worker

(a)  before the age of 18 years,

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

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

The exclusion of income or amounts referred to in subparagraphs c and d of the second paragraph does not apply for years subsequent to 1997.

For the purposes of subparagraph a of the first paragraph, the provisions of the Taxation Act to which reference is not to be made in computing income from pensionable employment are the following:

(a)  section 43.3;

(b)  section 47 where it refers to an amount to be included in the computation and that may reasonably be attributed to an amount paid, after 12 May 1994, to a trustee under a profit sharing plan;

(c)  sections 47.1 to 47.9; and

(d)  section 58.1 where it refers to an amount to be included in the computation under sections 979.9 to 979.11 of the said Act.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225; 1995, c. 1, s. 222; 1997, c. 85, s. 389; 1997, c. 19, s. 2; 1997, c. 73, s. 12.

46. The pensionable salary and wages of a worker for a year in respect of pensionable employment under a similar plan in another province shall be computed in the manner required by such similar plan.

1965 (1st sess.), c. 24, s. 43.

DIVISION III PENSIONABLE EARNINGS

47. The self-employed earnings of a worker for a year are equal to his income for the year from all businesses carried on by him, other than a business more than 50% of the gross revenue of which consisted of rent from immoveable property, less all losses sustained by him in the year in carrying on such business.

Such income and losses shall be computed according to the Taxation Act (chapter I-3) without reference to paragraph v of section 87 and to section 154.1 of the said Act. Income or losses from services included in pensionable employment by regulation under paragraph d of section 4 or under a similar plan must be excluded. The income of such worker from employment excepted by a regulation under paragraph e of section 5 or under a similar plan must be included therein.

1965 (1st sess.), c. 24, s. 44; 1972, c. 26, s. 4; 1985, c. 25, s. 180.

48. The pensionable self-employed earnings of a worker for a year are his self-employed earnings, excluding income referred to in the second paragraph of section 45.

Nevertheless, for a year in which a worker 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, his pensionable self-employed earnings are equal to the amount obtained by multiplying the amount of such earnings by the proportion that the number of months after the day preceding his eighteenth birthday or after the disability pension ceases bears to 12.

Also, for a year in which one of the events mentioned in subparagraphs a to c of this paragraph occurs, the pensionable self-employed earnings of a worker are equal to the amount obtained by multiplying the amount of such self-employed earnings by the proportion that the number of months prior to

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

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

(c)  the month of his seventieth birthday,

as the case may be, bears to 12.

The adjustment to the pensionable self-employed earnings of a worker, in the cases referred to in subparagraphs b and c of the third paragraph, does not apply if the year in which the event concerned occurs is subsequent to 1997.

1965 (1st sess.), c. 24, s. 45; 1972, c. 53, s. 12; 1983, c. 12, s. 3; 1993, c. 15, s. 10; 1997, c. 73, s. 13.

49. Pensionable self-employed earnings of a worker who, on the last day of a year, resides in another province in which a similar plan is in force shall be computed in the manner required by such similar plan.

1965 (1st sess.), c. 24, s. 46; 1972, c. 53, s. 13.

DIVISION IV CALCULATION OF CONTRIBUTIONS

Contribution of Employee

50. Every employee shall, by deduction at source, make a contribution equal to the product of one-half of the rate of contribution for the year and the lesser of the two following amounts:

(a)  the total of his pensionable salary and wages for the year paid to him or in his regard by his employer to a trustee or custodian, the amount for the year that is deemed to be paid to him by the employer under the second paragraph of section 979.3 and section 1019.7 of the Taxation Act (chapter I-3), and, except to the extent that it is otherwise contemplated by this paragraph, the amount referred to in his regard for the year in section 43.2 of the said Act with respect to any contribution, together with the related tax, that his employer has paid to the administrator of a multi-employer insurance plan, within the meaning of section 43.1 of the said Act, minus the prescribed amount of his personal exemption;

(b)  his maximum contributory earnings for the year, minus such amount as is determined in prescribed manner to be his salary and wages paid by such employer on which a contribution has been made for the year by the employee under a similar plan.

1965 (1st sess.), c. 24, s. 47; 1974, c. 16, s. 8; 1983, c. 43, s. 14; 1985, c. 25, s. 181; 1986, c. 59, s. 2; 1993, c. 64, s. 226; 1995, c. 1, s. 223; 1997, c. 85, s. 390.

50.1. For the purposes of this title, where a particular person has paid an amount, other than an amount described in section 43, 47 ou 47.1 of the Taxation Act (chapter I-3), that constitutes an income computed according to the provisions of Chapters I and II of Title II of Book III of Part I of the said Act and in respect of which the person to whom the amount is paid by the particular person is neither required to report for work at an establishment of the particular person nor bound, but for this section, to pay a contribution under section 50, the following rules apply:

(a)  the particular person is deemed to be an employer of the person to whom the particular person pays the amount;

(b)  the person to whom the amount is paid is deemed, in respect of that amount,

i.  to be an employee of the particular person, and

ii.  to carry out work in Québec, where the employer’s establishment from which he receives his remuneration is in Québec.

1991, c. 8, s. 109; 1992, c. 1, s. 220; 1995, c. 1, s. 224; 1997, c. 85, s. 391.

Overpayment

51. An employee is deemed to have made an overpayment when the aggregate of the deductions at source for a particular year on his salary under this Act or under a similar plan exceeds the product of one-half of the rate of contribution for the year and the lesser of the following amounts:

(a)  the aggregate of his pensionable salary and wages and of his pensionable self-employed earnings, minus his personal exemption for the year;

(b)  his maximum contributory earnings for the year.

The pensionable self-employed earnings of a worker contemplated in section 54 shall be excluded from the amount contemplated in paragraph a.

1965 (1st sess.), c. 24, s. 48; 1986, c. 59, s. 3.

51.1. (Repealed).

1983, c. 12, s. 4; 1988, c. 4, s. 159.

Contribution of Employer

52. The employer must make a contribution equal to the contribution which each of his employees is required to make under section 50.

1965 (1st sess.), c. 24, s. 49; 1974, c. 16, s. 9.

Overpayment

1981, c. 24, s. 20.

52.1. An employer may have made an overpayment if, during a year, he immediately succeeds another employer following the formation or winding-up of a partnership or following the acquisition of a major portion of the property of an undertaking or of a separate part of an undertaking, without there being an interruption of the services furnished by the employee.

The overpayment is equal to the aggregate of the contribution that he must pay for that year as the employer of the employee and the contribution a preceding employer was required to pay for the same year in respect of that employee, less any refund to which a preceding employer is entitled and less the contribution which would have been payable for that year if the aggregate of the salary paid by those employers had been paid to the employee by the same employer.

1981, c. 24, s. 20; 1982, c. 56, s. 35; 1999, c. 40, s. 249.

Contribution of Self-Employed Worker

53. A self-employed worker shall for each year make a contribution equal to the product of the rate of contribution for the year and the lesser of the following amounts:

(a)  the amount for the year of his pensionable self-employed earnings, minus the amount by which his personal exemption exceeds the aggregate of the amounts already deducted on account of his personal exemption for the year under this Act or under a similar plan;

(b)  his maximum contributory earnings for the year, minus the amount of his salary and wages on which a contribution has been made for the year and such amount as is determined in prescribed manner to be the salary and wages on which a contribution has been made by him for the year under a similar plan.

1965 (1st sess.), c. 24, s. 50; 1986, c. 59, s. 4.

Special Exemption

54. For the years 1966 to 1973, any worker is exempted from the contribution under section 53 whose pensionable earnings for the year from self-employment and from pensionable salary or wages are less than the minimum hereinafter defined.

The minimum contemplated in the first paragraph is equal to one and one-third times the Basic Exemption for the year, if that amount is a multiple of $100; if not, the next lowest multiple of $100 shall be substituted therefor.

When the personal exemption of the worker is less than the basic exemption, the minimum hereinabove defined shall be proportionately reduced.

1965 (1st sess.), c. 24, s. 51; 1974, c. 16, s. 10.

Option

55. An employee may make a contribution for the year, computed in accordance with section 53, on any amount by which the lesser of

(a)  his pensionable salary and wages less his personal exemption, or

(b)  his maximum contributory earnings,

exceed the amount, computed under section 56, of his salary and wages on which a contribution has been made for the year and such amount as is determined in prescribed manner to be his salary and wages on which a contribution has been made for the year by him under a similar plan.

The amount on which a contribution is made under the present section is deemed to be pensionable self-employed earnings of the worker.

1965 (1st sess.), c. 24, s. 52; 1972, c. 53, s. 14; 1972, c. 26, s. 5.

DIVISION V RECONCILIATION OF DATA WITH RESPECT TO SALARY AND WAGES

56. The salary and wages of a worker on which a contribution has been made for a year is equal to the amount obtained by dividing by one-half of the rate of contribution for the year the total of the following amounts:

(a)  the aggregate of the deductions at source prescribed for the year, minus the amount of any refund of such deductions made under section 78, or which might have been made under such section if no agreement had been entered into under section 79;

(b)  the amount which the employer has failed to deduct on account of the employee’s contribution for the year, as he should have done, provided that the employee has given notice thereof to the Minister on or before 30 April in the following year.

1965 (1st sess.), c. 24, s. 53; 1972, c. 53, s. 15; 1986, c. 59, s. 5.

57. Where an employer pays, on account of the employee’s contribution, an amount that he has failed to deduct, such amount shall, for the purposes of sections 51 and 56, be deemed to have been deducted by the employer on account of such contribution.

1965 (1st sess.), c. 24, s. 54.

58. Where the return filed by an employer shows the amount of salary and wages on which a contribution has been made by an employee for a year, an amount equal to the product of one-half of the rate of contribution for the year and the amount shown in the return may, in prescribed circumstances, be substituted, in calculating the amount contemplated in section 56, for the amount shown in such return as the aggregate of the employee’s deductions at source for the year with respect to such employee.

1965 (1st sess.), c. 24, s. 55; 1986, c. 59, s. 6.

DIVISION VI COLLECTION OF CONTRIBUTIONS ON SALARY AND WAGES

Deduction at Source

59. An employer shall deduct from the remuneration paid to his employee for pensionable employment such amount as is prescribed on account of the employee’s contribution.

He shall also make such a deduction where the payment of remuneration results from a judgment.

1965 (1st sess.), c. 24, s. 56; 1991, c. 8, s. 110.

59.1. An amount may be deducted or withheld under section 59 by an employer in respect of remuneration paid to an employee who performs employment duties for a regulated establishment, within the meaning of section 42.6 of the Taxation Act (chapter I-3), only to the extent that the amount does not reduce any amount that, but for section 59, would have been deducted or withheld from that remuneration under section 153 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), without reference to subsection 1.2 of that section, and under section 82 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23).

1997, c. 85, s. 392; 1998, c. 16, s. 301.

60. An employer who fails to deduct a prescribed amount from the remuneration of an employee is liable to pay such amount to the Minister.

Nevertheless, he may deduct it from any remuneration paid within twelve months following his failure.

However, he may not deduct from each payment of remuneration, in addition to the amount prescribed under section 59, more than one other prescribed amount that he previously failed to deduct.

1965 (1st sess.), c. 24, s. 57.

61. The amount deducted under section 59 or 60 is, for all purposes, deemed to have been paid on the date of the deduction, to the employee to whom the remuneration was payable.

1965 (1st sess.), c. 24, s. 58.

62. Where a person has deducted from a sum that he was required to pay to another person an amount that he is authorized by this Act to deduct, no action lies against him for so doing.

The receipt of the Minister for an amount deducted, under this Act or under the regulations, is a good and sufficient discharge of the liability of any debtor towards his creditor in this respect and to the extent of the amount certified to have been received by the Minister.

1965 (1st sess.), c. 24, s. 59.

Payment of Contributions

63. On the dates, for the periods and according to the terms and conditions prescribed in section 1015 of the Taxation Act (chapter I-3), every employer shall pay to the Minister an amount equal to the amount he was required to deduct, together with the amount he is required to pay in respect of each employee and which is equal to the prescribed amount referred to in section 59.

1965 (1st sess.), c. 24, s. 60; 1971, c. 32, s. 3; 1972, c. 53, s. 16; 1972, c. 26, s. 6; 1988, c. 4, s. 160; 1991, c. 67, s. 608; 1995, c. 63, s. 289.

64. Where an employer has been informed in writing by the Minister, otherwise than by a decision under section 65, 69 or 70, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently decided under any of those sections or under the provisions of the Act respecting the Ministère du Revenu (chapter M-31) referred to in section 184 that such a deduction should have been made, the employer shall not incur any liability provided that he has not furnished any information that is inexact in a material particular. He shall thereupon be liable, without interest or penalties, to pay the contribution required to be paid by him with respect to such employee.

Upon payment of such contribution by the employer, the employee is deemed, for the purposes of paragraph b of section 56, to have notified the Minister, within the required period, of the employer’s failure.

1965 (1st sess.), c. 24, s. 61; 1972, c. 53, s. 17; 1997, c. 73, s. 15; 1998, c. 16, s. 302; 1999, c. 40, s. 249.

Assessment

65. When any question arises as to whether a person is required to make a contribution as an employee or as an employer for a year, or as to the amount of such contribution, the employee or the employer may, on or before 30 April in the following year, apply to the Minister to determine the question.

Such application shall be made in prescribed form and sent to the Minister by registered or certified mail.

Before rendering his decision, the Minister shall, in the manner he considers suitable, give to the employer or employee designated in the application, as the case may be, the opportunity to supply information and to make representations to safeguard his interests.

The Minister shall, with dispatch, in the manner he considers suitable, make known his decision to the employer and employee concerned in the application.

1965 (1st sess.), c. 24, s. 62; 1972, c. 53, s. 18; 1975, c. 83, s. 84.

66. The Minister may determine any amount payable by an employer, including interest and penalties. He may also redetermine any such amount and make a new assessment or establish an additional assessment.

After each assessment, the Minister shall give notice thereof to the employer. Thereupon, the assessment shall be valid and binding, subject to being varied or vacated on an objection or review, and the employer is liable to pay to the Minister the amount thereof forthwith.

However, no assessment may be made by the Minister in respect of an employer after four years have elapsed from the day on which that amount should have been paid, unless the employer has filed no returns, has engaged in misrepresentation or has committed fraud in supplying the required information or unless a waiver has been filed with the Minister on the prescribed form.

1965 (1st sess.), c. 24, s. 63; 1993, c. 15, s. 11; 1996, c. 31, s. 36; 1997, c. 86, s. 10.

67. An assessment shall be deemed to be valid and binding notwithstanding any error, defect or omission therein or in any proceeding relating thereto, subject to being varied or vacated on an objection or review.

1965 (1st sess.), c. 24, s. 64.

Objection to Assessment

68. A person may object to an assessment by notifying a notice of objection to the Minister within 90 days from the day of mailing of the notice of assessment.

1965 (1st sess.), c. 24, s. 65; 1972, c. 53, s. 19; 1972, c. 26, s. 7; 1975, c. 83, s. 84; 1992, c. 31, s. 19; 1995, c. 1, s. 225; 1995, c. 36, s. 19.

69. Before rendering his decision on the objection of an employer to an assessment, the Minister shall, in the manner he considers suitable, give to the employee concerned the opportunity to supply information and to make representations to safeguard his interests.

The Minister shall, with dispatch, vacate, confirm or vary the assessment and notify, in the manner he considers suitable, the employer and employee concerned.

A reassessment made by the Minister in accordance with this section shall not be invalid merely because it has not been made within four years of the mailing of a notice of first assessment.

1965 (1st sess.), c. 24, s. 66; 1971, c. 32, s. 4; 1972, c. 53, s. 20.

70. The Minister shall have authority to decide any question of fact or of law.

Subject to review, the decision of the Minister shall be final and binding for all purposes of this Act.

1965 (1st sess.), c. 24, s. 67.

Collection

71. Unless an application has been made under section 65 with respect to any year, any sum which may have been deducted from the remuneration of an employee or paid by the employer as a contribution for that year is, on 30 April of the following year, deemed to have been deducted or paid in accordance with this Act.

If on the same date no sum has been deducted or paid for the preceding year and no application has been made under section 65, neither deductions nor payments are required under this Act.

Nevertheless, even after that date, the Minister may on his own initiative determine any question contemplated in section 65 and make any assessment under this Act.

1965 (1st sess.), c. 24, s. 75; 1997, c. 73, s. 16.

Imputation

72. Whatever be the imputation, any payment, whether on account of taxes under the Taxation Act (chapter I-3) or on account of employer’s or employee’s contributions, must first be imputed on the contributions.

1965 (1st sess.), c. 24, s. 76; 1972, c. 26, s. 12.

73. This title is a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).

1972, c. 53, s. 22; 1972, c. 26, s. 13; 1997, c. 73, s. 17.

DIVISION VII COLLECTION OF CONTRIBUTIONS IN RESPECT OF SELF-EMPLOYED EARNINGS

74. Where no return of the self-employed earnings of a worker for a year has been filed within four years from 30 April in the following year, the amount of the contribution to be made by that worker for that year in respect of such earnings shall be deemed to be equal to zero, unless before the end of those four years the Minister determines the amount of the contribution payable by the worker.

1965 (1st sess.), c. 24, s. 80; 1993, c. 15, s. 12.

75. A worker not bound under Part I of the Taxation Act (chapter I-3) to make payments on account of his tax for the year is not bound to make them on his contribution for the year.

1965 (1st sess.), c. 24, s. 83; 1972, c. 26, s. 14.

76. Except as otherwise provided in this Act or in a regulation, sections 1000 to 1026.0.1, 1026.2 and 1037 to 1053 of the Taxation Act (chapter I-3) and Chapter III.1 of the Act respecting the Ministère du Revenu (chapter M-31) apply, with the necessary modifications, to a contribution in respect of self-employed earnings.

1965 (1st sess.), c. 24, s. 89; 1972, c. 53, s. 24; 1972, c. 26, s. 15; 1993, c. 64, s. 227; 1993, c. 15, s. 13; 1995, c. 1, s. 226; 1995, c. 49, s. 245; 1995, c. 63, s. 290; 1997, c. 85, s. 393.

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.

DIVISION VIII REFUNDS

78. Where a person pays for a year an amount as a contribution exceeding the contribution required, the Minister may refund the excess amount to him without application. He must refund the excess amount to him if the person applies to him for it in writing within four years from the end of the year or if the excess amount is in consequence of a decision rendered under section 65 or a decision on an opposition or appeal.

1965 (1st sess.), c. 24, s. 91; 1972, c. 53, s. 25.

78.1. Where an employer makes, for a year, an overpayment within the meaning of section 52.1, he may obtain the refund thereof by making an application therefor to the Minister within four years following the year during which he made the overpayment. The application must be made in writing and be accompanied with the documents and information enabling the Minister to establish the overpayment.

1981, c. 24, s. 21.

79. Where an agreement for such purpose has been made with the authority administering a similar plan, the whole amount of an overpayment made by an employee as a contribution under this Act, under the similar plan or under both at the same time, shall be refundable, either under this Act or under the similar plan.

Such an agreement shall contain provisions providing for the making of financial adjustments by reason of the payments made.

Failing such an agreement, the total amount of the overpayment made by an employee as a contribution under this Act and under a similar plan shall be refundable under this Act, notwithstanding any other provision, only in that proportion which, for the year, the aggregate of the amounts deducted from his salary or wages as a contribution under this Act is of the aggregate of the amounts deducted from his salary or wages as a contribution under either this Act or a similar plan.

1965 (1st sess.), c. 24, s. 92; 1972, c. 53, s. 25.

80. Where an amount is refunded or applied to another liability, interest shall be paid on such amount, at the rate fixed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31) and for the period determined in section 30 of the said Act.

1965 (1st sess.), c. 24, s. 94; 1971, c. 32, s. 9; 1972, c. 53, s. 27; 1972, c. 26, s. 17; 1988, c. 4, s. 161.

DIVISION IX REGULATIONS AND PENAL PROVISIONS

1992, c. 61, s. 517.

81. The Government may make regulations

(a)  prescribing anything that by this title or Division I of Title V is to be prescribed,

(b)  requiring any class of persons to file the required returns in connection with contributions,

(c)  requiring any person who files a return to supply a copy thereof or a prescribed portion thereof to each person in respect of whose contributions the return relates,

(d)  prescribing a penalty not exceeding $10 a day for each day of default and not exceeding in all $250 for non-compliance with a regulation made under paragraph b or c,

(e)  regulating the procedure to be followed in the determination of questions submitted to the Minister,

(f)  defining the circumstances in which deductions may be made respecting the lodging of any regular minister of a religious denomination,

(g)  determining how and when the computations provided for in sections 38 and 40 must be made,

(h)  defining, for the application of sections 50, 52 and 59, the circumstances in which, in the case of municipalities, urban communities, school boards, general and vocational colleges, public institutions and private institutions under agreement within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), upon a change of employer as a result of constitution, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer,

(i)  determining in what circumstances, for what objects and upon what terms and conditions the income received by an employee at a particular time is deemed received at another time,

(j)  enacting any measure necessary or useful to carry out this title or Division I of Title V.

1965 (1st sess.), c. 24, s. 96; 1972, c. 53, s. 28; 1972, c. 26, s. 18; 1973, c. 16, s. 6; 1974, c. 16, s. 11; 1990, c. 85, s. 122; 1992, c. 21, s. 292, s. 375; 1994, c. 23, s. 23; 1996, c. 2, s. 858.

82. The Minister may prescribe the forms to be used for the purposes of this title and division I of Title V and the information to be supplied on such forms.

1972, c. 53, s. 29; 1972, c. 26, s. 19.

82.1. Every regulation made under this Title or Division I of Title V comes into force on the date of its publication in the Gazette officielle du Québec or on any later date fixed therein.

Such a regulation may also, once published and where it so provides, take effect from a date prior to its publication but not prior to the date from which the legislation under which it is made takes effect.

1997, c. 14, s. 320.

83. Every person who fails to comply with or contravenes the provisions of section 31 is guilty of an offence and liable to a fine of $100 to $500.

Every person who fails to comply with or contravenes a regulation made under paragraph b or c of section 81 is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $25 a day for each day of default, but not exceeding in all $1,000.

1965 (1st sess.), c. 24, s. 97 (part); 1990, c. 4, s. 764.

84. Where a person has been convicted of failing to comply with section 59 or a regulation made under paragraph b or c of section 81, he is not liable to the penalty provided for in a regulation enacted under paragraph d of section 81 for the same failure unless the payment of such penalty was demanded from him before the statement of offence which led to the conviction was served.

1965 (1st sess.), c. 24, s. 98; 1992, c. 61, s. 518.

85. Every person who

(a)  makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Title or a regulation,

(b)  to evade payment of a contribution, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of an employer,

(c)  makes, or assents to or acquiesces in the making of false or deceptive entries, or omits or assents to or acquiesces in the omission, to enter a material particular, in records or books of account of an employer,

(d)  wilfully evades or attempts to evade compliance with this Title or payment of contributions, or

(e)  conspires with any person to commit an offence described by paragraphs a to d,

is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of $25 to $5 000 plus an amount not exceeding double the amount of the contribution that should have been shown to be payable or that was sought to be evaded, or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both such fine and imprisonment for a term not exceeding six months.

1965 (1st sess.), c. 24, s. 99; 1990, c. 4, s. 766.

TITLE IV BENEFITS

DIVISION I INTERPRETATION

“Child of a contributor”

1993, c. 15, s. 14.

86. A person under 18 years of age

(a)  who is related to the contributor by blood or by adoption; or

(b)  who is the stepson or stepdaughter of the contributor and resides with him; or

(c)  who has been residing with the contributor for at least six months and for whom the contributor stands in loco parentis, on the condition that no person other than the contributor or the spouse of the contributor residing with him maintains that person; or

(d)  who is maintained by the contributor in the conditions provided for by regulation,

is a child of the contributor.

The contributor and the person contemplated in the first paragraph do not cease to reside together if their separation is only temporary or is a result of illness or the pursuit of studies or any other cause considered valid by the Board.

1965 (1st sess.), c. 24, s. 100; 1972, c. 53, s. 30; 1982, c. 17, s. 71; 1993, c. 15, s. 14.

87. (Repealed).

1965 (1st sess.), c. 24, s. 101; 1972, c. 53, s. 31; 1993, c. 15, s. 15.

88. (Repealed).

1965 (1st sess.), c. 24, s. 102; 1972, c. 53, s. 32; 1974, c. 16, s. 12; 1985, c. 4, s. 3; 1993, c. 15, s. 15.

88.1. (Repealed).

1985, c. 4, s. 3; 1993, c. 15, s. 15.

88.2. (Repealed).

1985, c. 4, s. 3; 1993, c. 15, s. 15.

89. (Repealed).

1965 (1st sess.), c. 24, s. 103; 1974, c. 16, s. 13; 1993, c. 15, s. 15.

90. (Repealed).

1965 (1st sess.), c. 24, s. 104; 1974, c. 16, s. 14; 1993, c. 15, s. 15.

“Spouse”

91. Subject to section 91.1, any person who, on the day of the death of the contributor,

(a)  is married to the contributor and is not legally separated from bed and board; or

(b)  provided the contributor is either legally separated from bed and board or unmarried on the day of his death, has been living with the contributor, whether the person is of the opposite or the same sex, in a de facto union for at least three years or, in the following cases, for at least one year:

— a child was or is to be born of their union,

— they have, together, adopted a child,

— one of them has adopted a child of the other,

qualifies as a surviving spouse.

For the purposes of subparagraph b of the first paragraph, the birth or adoption of a child during a marriage or period of de facto union prior to the period of de facto union in progress on the day of the death of the contributor, may enable a person to qualify as a surviving spouse.

1965 (1st sess.), c. 24, s. 105; 1972, c. 53, s. 33; 1977, c. 24, s. 2; 1985, c. 4, s. 4; 1993, c. 15, s. 16; 1999, c. 14, s. 16.

91.1. Notwithstanding the first paragraph of section 91, the person who, on the day of the death of the contributor, is married to the contributor but is separated from bed and board as a result of a judgment which took effect in their regard before 1 July 1989, qualifies as a surviving spouse provided that no new judgment of separation from bed and board took effect in their regard after 30 June 1989, except if another person of the opposite or the same sex has been living in a de facto union with the contributor for at least three years.

In addition, the person who, on the day of the death of the contributor, is married to the contributor but is separated from bed and board as a result of a judgment having taken effect between 30 June 1989 and 1 January 1994 may be considered to be the contributor’s surviving spouse where

(a)  no partition of earnings was effected following the judgment;

(b)  no new judgment of separation from bed and board took effect in their respect after 31 December 1993;

(c)  no person meets the conditions set out in subparagraph b of the first paragraph of section 91.

1985, c. 4, s. 5; 1993, c. 15, s. 16; 1997, c. 73, s. 19; 1999, c. 14, s. 17.

92. (Repealed).

1965 (1st sess.), c. 24, s. 106; 1993, c. 15, s. 17.

93. (Repealed).

1965 (1st sess.), c. 24, s. 107; 1972, c. 53, s. 34; 1977, c. 24, s. 3; 1993, c. 15, s. 17.

Presumed Death

94. (Repealed).

1965 (1st sess.), c. 24, s. 108; 1974, c. 16, s. 15; 1997, c. 73, s. 20.

Disability

95. A person shall be considered to be disabled only if the Board declares him to be suffering from a severe and prolonged mental or physical disability.

A disability is severe only if by reason thereof the person is incapable regularly of pursuing any substantially gainful occupation.

In addition, in the case of a person 60 years of age or over, a disability is severe if by reason thereof the person is incapable regularly of carrying on the usual gainful occupation he holds at the time he ceases to work owing to his disability.

A disability is prolonged only if it is likely to result in death or to be of indefinite duration.

The Board may establish, by regulation, conditions and circumstances which, together, enable a person to be considered to be disabled.

1965 (1st sess.), c. 24, s. 109; 1983, c. 12, s. 5; 1993, c. 15, s. 18.

95.1. For his disability to be established, a person must produce the history of his work and illness, the documents and medical reports pertaining to his state of health and any information or document determined by regulation or deemed useful by the Board.

The person must also submit to any medical examination required by the Board, by the physician it designates.

1993, c. 15, s. 19.

95.2. A person declared disabled must submit to any medical examination that the Board may require, by the physician it designates and on the date or within the time it fixes.

A person who, without a reason considered valid by the Board, does not submit to such an examination, is presumed to have ceased to be disabled from the date on which he failed to submit to the examination.

1993, c. 15, s. 19.

95.3. If, for a reason considered valid by the Board, a person required to submit to a medical examination objects to its being carried out by the physician initially designated by the Board, the Board must designate another physician.

1993, c. 15, s. 19.

95.4. The Board is not required to assess the disability of a person to whom an indemnity referred to in section 96.1 is payable or of a person who does not meet the conditions provided for in sections 106 and 106.1 as regards contributions to qualify for a disability pension.

1997, c. 73, s. 21.

96. The Board shall, according to the proof presented, fix the date on which a person became disabled or ceased to be disabled.

However, the day on which a person’s disability begins may not, for the purposes of the disability pension, be fixed at a time earlier than the latest of the following dates:

(a)  the first day of the twelfth month preceding the date on which the application for a benefit was made;

(b)  (subparagraph repealed);

(c)  the date of the contributor’s sixtieth birthday if he is declared disabled pursuant to the third paragraph of section 95;

(d)  (subparagraph repealed);

(e)  the date of the application for partition provided for in section 102.5 or 102.10.7, if the contributor is qualified pursuant to section 106 or 106.1, only by reason of unadjusted pensionable earnings that have been allotted to him.

The beneficiary of a disability pension is deemed to be capable regularly of carrying on substantially gainful occupation and, consequently, to have ceased to be disabled upon having carried on such an occupation for three months.

1965 (1st sess.), c. 24, s. 110; 1974, c. 16, s. 16; 1983, c. 12, s. 6; 1985, c. 4, s. 6; 1989, c. 55, s. 36; 1993, c. 15, s. 20; 1997, c. 73, s. 22.

Indemnity

1985, c. 6, s. 513.

96.1. The expression “replacement indemnity” means the income replacement indemnity unreduced and payable under the Act respecting industrial accidents and occupational diseases (chapter A-3.001).

1985, c. 6, s. 513.

96.2. The expression “month of indemnity” means any calendar month for all of which a replacement indemnity is paid to a contributor.

However, the months prior to 1 January 1986 are not considered to be months of indemnity.

1985, c. 6, s. 513; 1993, c. 15, s. 21.

96.3. A period of indemnity is a series of at least 24 consecutive months of indemnity. Such a period may nevertheless be less than 24 months where the contributor, being the beneficiary of the income replacement indemnity, reaches 65 years of age or dies, in which case his period of indemnity terminates at the end of the month preceding his sixty-fifth birthday or at the end of the month of his death.

However, the replacement indemnity which becomes payable to a person not more than 90 days after an initial indemnity ceased to be payable to him is deemed to be a continuation of that initial indemnity, provided it is payable to the person by reason of a recurrence, relapse or aggravation related to the initial employment injury and on the condition that the cessation of payment of the initial indemnity occurred after 31 December 1993. The period between cessation of the right to the initial indemnity and the time at which the second indemnity becomes payable shall not have the effect of interrupting the consecutive nature of the months of indemnity.

For the purposes of sections 101 and 116.3, the months included in the first 24 months of the combined periods of indemnity of the contributor do not form part of such a period if they are prior to 1 January 1994.

1985, c. 6, s. 513; 1993, c. 15, s. 22; 1997, c. 73, s. 23.

96.4. (Replaced).

1985, c. 6, s. 513; 1993, c. 15, s. 22.

Basic Number of Contributory Months

97. (Repealed).

1965 (1st sess.), c. 24, s. 111; 1993, c. 15, s. 23; 1997, c. 73, s. 24.

Unadjusted Pensionable Earnings and reconciliation of data with respect to self-employed earnings

98. The unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:

(a)  the aggregate of

(1)  his pensionable salary and wages and

(2)  his pensionable earnings from self-employment, in the case of a worker who is not exempt under section 54;

(b)  the aggregate of the three following amounts:

(1)  the aggregate of his salary and wages on which a contribution has been made and the amount obtained by dividing his contribution in respect of his self-employed earnings by the rate of contribution for the year,

(2)  the aggregate, determined in prescribed manner, of his salary and wages on which a contribution has been made under a similar plan and the amount obtained by dividing his contribution under such plan in respect of his self-employed earnings by the rate of contribution for the year for a self-employed worker determined under such plan, and,

(3)  the contributor’s personal exemption for the year, which is equal, for a year subsequent to the year 1997 in which the contributory period of the contributor ends within the meaning of subparagraph a or b of the first paragraph of section 101, to the basic exemption reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday;

(c)  his maximum pensionable earnings for the year, which are equal, for a year subsequent to the year 1997 in which the contributory period of the contributor ends within the meaning of subparagraph a or b of the first paragraph of section 101, to the maximum pensionable earnings of the year reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday.

Nevertheless, if, for a year, the amount of his unadjusted pensionable earnings does not exceed his personal exemption such amount is deemed to be nil.

Where, for a year subsequent to the year 1997 in which the contributory period of the contributor ends within the meaning of subparagraph a or b of the first paragraph of section 101, the amounts calculated under subparagraphs a and b of the first paragraph exceed the amount established under subparagraph c of that paragraph, the least of the following amounts shall be added to the total unadjusted pensionable earnings of the contributor for the year:

(a)  the difference between the amounts calculated in subparagraphs a and c of the first paragraph;

(b)  the total of the following amounts:

(1)  the difference between the amounts calculated under subparagraphs b and c of the first paragraph;

(2)  the basic exemption reduced by the amount established under subparagraph 3 of subparagraph b of the first paragraph;

(c)  the maximum pensionable earnings for the year reduced by the amount established under subparagraph c of the first paragraph.

However, where, for a year, the amount calculated in accordance with the third paragraph does not exceed the amount established under subparagraph 2 of subparagraph b of that paragraph, the amount added to the total unadjusted pensionable earnings of the contributor for the year is deemed to be nil.

1965 (1st sess.), c. 24, s. 112; 1972, c. 53, s. 35; 1986, c. 59, s. 7; 1997, c. 73, s. 25.

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.

99.1. (Repealed).

1985, c. 6, s. 514; 1993, c. 15, s. 25.

Pensionable Earnings for a Month

100. (Repealed).

1965 (1st sess.), c. 24, s. 114; 1997, c. 73, s. 27.

Contributory Period

101. The contributory period of a person begins on his eighteenth birthday, or on 1 January 1966 if he reached 18 years of age before that date. It terminates at the end of the earliest of the following months:

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

(b)  the month preceding his seventieth birthday;

(c)  the month of his death.

The contributory period does not include any month

(a)  for which a disability pension is payable to the contributor under this Act or under a similar plan, or if the date of disability fixed in his respect under section 96 or under a similar plan is later than 30 June 1993, any month which falls between the month in which he became disabled and the first month for which the pension is payable to him;

(b)  included in a period of indemnity of the contributor, if the same month is included in a year for which his unadjusted pensionable earnings do not exceed his personal exemption;

(c)  for which the contributor receives family benefits, if the same month is included in a year for which his unadjusted pensionable earnings do not exceed his personal exemption.

1965 (1st sess.), c. 24, s. 115; 1977, c. 24, s. 4; 1983, c. 12, s. 7; 1985, c. 4, s. 7; 1985, c. 6, s. 515; 1993, c. 15, s. 26; 1997, c. 57, s. 45.

Total Pensionable Earnings

102. (Repealed).

1965 (1st sess.), c. 24, s. 116; 1997, c. 73, s. 28.

DIVISION I.1 PARTITION OF UNADJUSTED PENSIONABLE EARNINGS

1997, c. 73, s. 29.

§ 1 . — Partition of earnings for the period of marriage

1997, c. 73, s. 29.

102.1. The unadjusted pensionable earnings of two former spouses, rectified, where necessary, in the proportion indicated in section 180, shall be partitioned between them, in case of separation from bed and board, divorce or nullity of marriage, to the extent and in the manner provided by this subdivision.

There shall be no partition, however, where the court indicates, in the judgment giving rise to partition or in a subsequent judgment, that the former spouses have transferred to each other any rights that they might derive from the partition of their earnings or that such earnings are not partitioned, or where the former spouse who would have benefited from such a partition has renounced it.

The indication of the court and the renunciation referred to in the second paragraph shall have effect only if they clearly express the intention that there be no partition of earnings registered pursuant to this Act, by the use of the following or equivalent terms: “There shall be no partition of earnings registered pursuant to the Act respecting the Québec Pension Plan”.

Where partition of earnings is renounced, the court or, if renunciation is effected by notarial act, the notary shall ascertain that the consent of the renouncing spouses is given in a free and enlightened manner.

1977, c. 24, s. 5; 1989, c. 55, s. 37; 1993, c. 15, s. 27; 1996, c. 15, s. 1; 1997, c. 73, s. 30.

102.2. For the purposes of partition of the unadjusted pensionable earnings, the expression “former spouses” means, as the case may be,

(a)  two persons whose marriage has been dissolved by divorce or declared null;

(b)  two married persons separated from bed and board.

1977, c. 24, s. 5; 1989, c. 55, s. 37.

102.3. The partition provided for in section 102.1 consists in the division into equal portions between the former spouses of the sum of their unadjusted pensionable earnings for each month comprised in the period extending from the beginning of the year of their marriage to the end of the year preceding the date of taking effect of the divorce, annulment of the marriage or separation from bed and board.

However, the period of partition may terminate at the end of the year preceding the year which includes the date on which the spouses ceased to live together if the court indicates, in the judgment giving rise to partition or in a subsequent judgment, either that the value of the family patrimony must be established as it stood on the date on which the spouses ceased to live together or that the end of the period of partition of earnings must be established in relation to that date.

1977, c. 24, s. 5; 1989, c. 55, s. 37; 1993, c. 15, s. 28; 1996, c. 15, s. 2.

102.3.1. Upon the introduction of an application for separation from bed and board, divorce or annulment of marriage or a later application concerning partition of earnings, the spouse of a contributor may, upon application, obtain a statement of the unadjusted pensionable earnings shown to the account of such contributor in the Record of Contributors for the period of the marriage.

1989, c. 55, s. 37; 1993, c. 15, s. 29.

102.4. Partition shall not be effected in respect of the following months:

(a)  months preceding the eighteenth birthday of one of the former spouses;

(b)  the month of the seventieth birthday of one of the former spouses and months subsequent thereto;

(c)  months for which a retirement pension is payable to one of the former spouses pursuant to this Act or a similar plan;

(c.1)  months which, by reason of a disability, are excluded from the contributory period of either of the former spouses under subparagraph a of the second paragraph of section 101;

(d)  (subparagraph repealed);

(e)  months included in a year during which the sum of the unadjusted pensionable earnings of the former spouses, for the year computed in accordance with this Act or a similar plan, does not exceed twice the basic exemption for the year.

In addition, where, for a particular month, one of the spouses has paid a contribution to a similar plan, partition shall not be effected unless, in respect of that month, partition is effected pursuant to that similar plan.

1977, c. 24, s. 5; 1985, c. 6, s. 516; 1989, c. 55, s. 37; 1993, c. 15, s. 30.

102.4.1. Notwithstanding the first paragraph or section 102.1, the Régie may, in the following situations, not effect the partition of earnings or, if a former spouse who is a beneficiary of benefits applies therefor within the time fixed by regulation, annul a partition

(a)  where benefits are payable to or in respect of both former spouses and the Régie establishes that partition reduces the benefits; or

(b)  provided the Régie obtains the consent of the former spouses, where benefits are payable to or in respect of only one former spouse and the Régie establishes that partition would cause a reduction of such benefits without causing the other former spouse to qualify for any of the benefits listed in section 105 or increasing the benefits that may become payable to the other former spouse.

The Régie shall inform the former spouses where it does not effect partition or annuls a partition.

1996, c. 15, s. 3.

102.5. An application for partition is presumed to be made on the day that the judgment of divorce, annulment of marriage or separation from bed and board and the prescribed information are received at an office of the Régie.

Where the dissolution, annulment of marriage, or separation from bed and board results from a judgment pronounced outside Québec, the application is presumed to be made on the day that the form required by the Régie, filled out and accompanied with the prescribed documents, is received at one of the offices of the Régie.

Notwithstanding the foregoing, no application is presumed to be made before the taking effect of such a judgment.

1977, c. 24, s. 5; 1989, c. 55, s. 37; 1997, c. 73, s. 31.

102.6. An application for partition resulting from a judgment pronounced outside Québec may be made by the legal representatives.

The application may also be made by the heir or the orphan of a former spouse if this former spouse died without making such an application.

1977, c. 24, s. 5; 1985, c. 4, s. 8; 1989, c. 55, s. 37; 1997, c. 73, s. 32.

102.7. Every person who makes an application for partition as representative, heir or orphan of a former spouse must furnish the Régie with the document establishing his title.

1977, c. 24, s. 5; 1979, c. 54, s. 1; 1989, c. 55, s. 37; 1997, c. 73, s. 33.

102.7.1. Upon proceeding to effect the partition, the Régie shall give written notice thereof to each of the former spouses or applicants if their addresses are known, providing each with a statement, for the period of partition, of the unadjusted pensionable earnings shown to the account of the former spouses before and after partition.

A spouse or an applicant may apply for a review of the decision of the Board within the time prescribed in section 186.

1989, c. 55, s. 37; 1993, c. 15, s. 31.

102.8. In the case of a judgment pronounced outside Québec, a former spouse who applied for partition may withdraw the application within 90 days from receipt of the notice mentioned in section 102.7.1.

1977, c. 24, s. 5; 1989, c. 55, s. 37.

102.8.1. There can be no second partition of the unadjusted pensionable earnings showing to the account of a contributor for a month to the benefit of a former spouse who has already benefited from an earlier partition of his earnings for that month.

1989, c. 55, s. 37.

102.9. The amount of a benefit in payment shall be recomputed from the partition to take such partition into account.

However, partition effected under this Act or under a similar plan shall in no case affect the amount of benefits paid in respect of a month prior to such partition.

1977, c. 24, s. 5.

102.10. Partition effected in conformity with sections 102.1 to 102.9 is deemed to have been effected on the first day of the month following that in which the application for partition was received.

1977, c. 24, s. 5.

102.10.1. Sections 102.1 to 102.8.1 apply only to a partition resulting from divorce, annulment of marriage or separation from bed and board pursuant to a judgment taking effect on a date subsequent to 30 June 1989.

1989, c. 55, s. 38.

102.10.2. Spouses in respect of whom the provisions of the Civil Code pertaining to family patrimony do not apply owing to the fact that

(1)  before 1 January 1991, they expressed their wish to not be subject thereto in whole or in part,

(2)  before 15 May 1989, they had ceased to live together and had settled the consequences of their separation by means of a written agreement or otherwise, or

(3)  their application for separation from bed and board, divorce or annulment of marriage had been introduced before 15 May 1989

are not deprived of the right to a partition of earnings under this Act.

1996, c. 15, s. 4.

See 1996, c. 15, s. 7 and 1989, c. 55, s. 42.

§ 2 . — Partition of earnings for the periods of de facto union

1997, c. 73, s. 35.

102.10.3. Entitlement to the partition of the unadjusted pensionable earnings registered during a period of de facto union, rectified, if necessary, in the proportion indicated in section 180, applies, to the extent and in the manner provided for in this subdivision, in respect of the following persons :

(a)  former de facto spouses of opposite sex or the same sex who have ceased to live in a de facto union for at least 12 months or such spouses one of whom died in the 12-month period after they ceased to live in a de facto union if, at the time they ceased to live in a de facto union, they had been living in a de facto union for at least three years or, in the cases mentioned in subparagraph b of the first paragraph of section 91, for at least one year and neither of them was married to another person ; or

(b)  former spouses or spouses legally separated from bed and board who lived in a de facto union before their marriage ; the latter spouses are, with respect to the period of de facto union, considered to be former de facto spouses from the date of effect of the judgment of divorce, annulment of marriage or separation from bed and board.

1997, c. 73, s. 35; 1999, c. 14, s. 18.

102.10.4. The application for partition must be made within three years after the expiry of the 12-month period provided for in section 102.10.3 or, as the case may be, within three years after the date of effect of the judgment of divorce, annulment of marriage or separation from bed and board. Where one of the former de facto spouses dies within the aforementioned 12-month period, the three-year time limit runs from the date of the death.

The application must be made jointly or, where an agreement in writing relating to the partition of earnings has been reached between them, by only one of the de facto spouses.

1997, c. 73, s. 35.

102.10.5. The partition consists in the division in equal portions between the former de facto spouses of the sum of their unadjusted pensionable earnings for each month included in the period between the beginning of the year in which they began to live in a de facto union until the end of the year preceding, as the case may be, the date on which they ceased to live in a de facto union or the date of their marriage.

There shall be no partition for the following months :

(a)  the months referred to in section 102.4 ;

(b)  the months included in a period during which either of the former de facto spouses was married to another person ;

(c)  the months during which the former de facto spouses are deemed, pursuant to the regulations, not to have lived in a de facto union.

1997, c. 73, s. 35.

102.10.6. A former de facto spouse may, upon filing an agreement on the partition of earnings, obtain a statement of the unadjusted pensionable earnings entered to the account of the other former spouse in the Record of Contributors for the period of their de facto union.

1997, c. 73, s. 35.

102.10.7. An application for partition is presumed to have been made on the date it is received by the Board with the prescribed documents and information and, where applicable, with the agreement on the partition of earnings. An application may, in no case, be presumed to have been made before the date on which the three-year time limit provided for in section 102.10.4 in respect of an application for partition begins to run.

1997, c. 73, s. 35.

102.10.8. The application for partition may be withdrawn on joint application made within 90 days after the date on which the Board, in accordance with section 102.7.1, gives notice of the partition.

1997, c. 73, s. 35.

102.10.9. Sections 102.4.1, 102.7.1, 102.8.1, 102.9 and 102.10, adapted as required, apply to a partition referred to in this subdivision.

1997, c. 73, s. 35.

102.10.10. The provisions of this subdivision do not apply if the cessation of the de facto union is prior to 1 July 1999 or, in the case of partition for a period of de facto union prior to the marriage, if the judgment of separation from bed and board, divorce or annulment of marriage became effective before that date.

1997, c. 73, s. 35.

Drop-out Months

1977, c. 24, s. 5.

102.11. (Replaced).

1977, c. 24, s. 5; 1993, c. 15, s. 32.

102.12. (Replaced).

1977, c. 24, s. 5; 1993, c. 15, s. 32.

103. (Repealed).

1965 (1st sess.), c. 24, s. 117; 1983, c. 12, s. 8; 1993, c. 15, s. 32; 1997, c. 57, s. 46; 1997, c. 73, s. 36.

104. (Repealed).

1965 (1st sess.), c. 24, s. 118; 1983, c. 12, s. 9; 1993, c. 15, s. 32; 1997, c. 73, s. 36.

DIVISION II QUALIFICATIONS FOR BENEFIT

105. The Board shall, subject to the rules laid down in this Act, pay the following pensions and benefits:

(a)  a retirement pension to a qualified contributor;

(b)  a disability pension to a qualified disabled contributor;

(c)  a death benefit to the person to whom it is payable pursuant to section 168;

(d)  a surviving spouse’s pension to the surviving spouse of a qualified contributor;

(e)  a disabled contributor’s child’s pension to each child of a qualified disabled contributor;

(f)  an orphan’s pension to each orphan of a deceased qualified contributor.

1965 (1st sess.), c. 24, s. 119; 1974, c. 16, s. 18; 1977, c. 24, s. 6; 1983, c. 12, s. 10; 1993, c. 15, s. 33.

105.1. Notwithstanding paragraph b of section 105, a disability pension shall be payable to a contributor for a disability resulting from an accident within the meaning of the Automobile Insurance Act (chapter A-25) only if the amount of income replacement indemnity to which the contributor is entitled under that Act is less than the amount of disability pension that would otherwise be payable to him. The amount of the pension shall, in such a case, correspond to the difference between the amount of disability pension otherwise payable and the amount of the income replacement indemnity; the pension shall be paid to the contributor through the Société de l’assurance automobile du Québec.

Even if the contributor’s disability pension is reduced or no pension is payable to him, the other provisions of this Act remain applicable in respect of the contributor as if the pension to which he would have otherwise been entitled were payable to him, in particular the provisions relating to the adjustment of the contributory period, partition of the unadjusted pensionable earnings and entitlement to, and computation of, the other benefits.

1989, c. 15, s. 18; 1990, c. 19, s. 11; 1995, c. 55, s. 1.

105.2. Notwithstanding paragraph b of section 105, no contributor qualifies for a disability pension with respect to a month for which a replacement indemnity within the meaning of section 96.1 is payable to him. Exclusion from entitlement to a disability pension does not apply, however, if the indemnity is payable to a contributor for less than 16 days in the month, unless that month is the month preceding the month of the contributor’s sixty-fifth birthday or the month of the contributor’s death.

1993, c. 15, s. 34; 1997, c. 73, s. 37.

106. A contributor is qualified for a disability pension only if he is under 65 years of age, is disabled and has paid contributions for one of the following groups of years:

(a)  two of the last three years wholly or partly included in his contributory period, or two years if his contributory period comprises only two years;

(b)  five of the last 10 years wholly or partly included in his contributory period;

(c)  half of the total number of years wholly or partly included in his contributory period, but not less than two years.

For the purposes of the first paragraph, the contributory period of the contributor terminates at the end of the month in which he became disabled.

1965 (1st sess.), c. 24, s. 120; 1974, c. 16, s. 19; 1993, c. 15, s. 35; 1997, c. 73, s. 38.

106.1. A disabled contributor 60 years of age or over but under 65 years of age who, by reason of his disability and before 1 July 1993, ceased to pursue the substantially gainful occupation he held or became, before that date, incapable regularly of carrying on any substantially gainful occupation is entitled to a disability pension if he has paid contributions for one-third of the total number of years wholly or partly included in his contributory period but for at least five years, or for at least 10 years.

1983, c. 12, s. 11; 1993, c. 15, s. 36; 1997, c. 73, s. 39.

106.2. No person is qualified for a disability pension when a retirement pension is payable to him under this Act or under a similar plan.

1983, c. 12, s. 11.

106.3. A contributor is qualified for a retirement pension from the age of 65, or from the age of 60 in the following cases:

(a)  the contributor has ceased working within the meaning of section 158.2;

(b)  the contributor’s remuneration is reduced by at least 20% by reason of progressive retirement pursuant to an agreement entered into with the contributor’s employer.

However, no contributor qualifies for a retirement pension before the age of 65 if an indemnity referred to in section 105.1 or 105.2 is payable to the contributor, unless the retirement pension has become payable to the contributor before that indemnity. Exclusion from entitlement to a retirement pension for the beneficiary of an indemnity referred to in section 105.1 applies only if the contributor otherwise qualifies for a disability pension.

1993, c. 15, s. 37; 1997, c. 73, s. 40.

107. For the purposes of death benefits, surviving spouse’s pensions or orphan’s pensions, a contributor is not qualified unless he has made contributions for at least one-third of the total number of years included either wholly or partly within his contributory period, and, in any case, for at least three years.

A contributor is also qualified for such purposes, if he has made contributions for at least 10 years.

1965 (1st sess.), c. 24, s. 121; 1974, c. 16, s. 20.

107.1. Where a contributor who has received family benefits has not paid contributions for the number of years required to qualify for a disability pension under section 106 or 106.1 or for the survivors’ benefits under section 107, the contributor may be considered to have paid contributions for the number of years required by those provisions if

(1)  at least one year remains partially included in the contributor’s contributory period after excluding, within the meaning of subparagraph c of the second paragraph of section 101, the months for which the contributor received family benefits;

(2)  contributions have been paid for the following number of months:

(a)  one-half of the total number of months included in the contributor’s contributory period, but not less than 24 months, with respect to the pension referred to in section 106;

(b)  one-third of the total number of months included in the contributor’s contributory period, but not less than 60 months, with respect to the pension referred to in section 106.1;

(c)  one-third of the total number of months included in the contributor’s contributory period, but not less than 36 months, with respect to the benefits referred to in section 107.

1997, c. 73, s. 41.

108. Only one surviving spouse’s pension and one death benefit may be paid under this Act in respect of a deceased contributor.

1965 (1st sess.), c. 24, s. 122; 1974, c. 16, s. 20; 1983, c. 12, s. 12; 1993, c. 15, s. 38.

108.1. Where a surviving spouse’s pension is payable to a person under this Act or under a similar plan, no other surviving spouse’s pension is payable to him under this Act.

1983, c. 12, s. 12.

108.2. A person who would but for section 108.1 be entitled to more than one surviving spouse’s pension under this Act may, upon application therefor, receive the greater of such pensions.

1983, c. 12, s. 12.

108.3. Notwithstanding any contrary decision, a person who, on or before 31 December 1983, ceased to be entitled to a surviving spouse’s pension by reason of remarriage is entitled to the surviving spouse’s pension for any month subsequent to that date during which the requirements for obtaining the pension would have been met had it not been for the remarriage.

1983, c. 12, s. 12; 1989, c. 42, s. 1.

108.4. The monthly amount of the pension to which a person is entitled under section 108.3 is calculated as though the person had not ceased to be entitled to the pension.

1983, c. 12, s. 12; 1989, c. 42, s. 1.

109. (Replaced).

1965 (1st sess.), c. 24, s. 123; 1974, c. 16, s. 20; 1983, c. 12, s. 12.

110. (Replaced).

1965 (1st sess.), c. 24, s. 124; 1974, c. 16, s. 20; 1983, c. 12, s. 12.

111. (Replaced).

1965 (1st sess.), c. 24, s. 125; 1974, c. 16, s. 20; 1983, c. 12, s. 12.

112. (Replaced).

1965 (1st sess.), c. 24, s. 126; 1974, c. 16, s. 20; 1983, c. 12, s. 12.

113. (Replaced).

1965 (1st sess.), c. 24, s. 127; 1974, c. 16, s. 20; 1983, c. 12, s. 12.

114. When a contributor dies within one year after his marriage, no surviving spouse’s pension is payable to his spouse unless the Board is satisfied that, at the time of his marriage, the contributor’s condition of health was such as to justify his having a life expectancy of at least one year or that, at the time of his marriage, he had been living in a de facto union with his spouse for a period which, added to the period of their marriage, would enable the spouse to qualify under subparagraph b of the first paragraph of section 91.

1965 (1st sess.), c. 24, s. 128; 1974, c. 16, s. 20; 1993, c. 15, s. 39.

115. (Repealed).

1974, c. 16, s. 21; 1983, c. 12, s. 13; 1993, c. 15, s. 40.

DIVISION III CALCULATION OF BENEFITS

Basic Amount

116. The basic amount of a benefit is the amount calculated according to this division, without regard to the annual adjustment provided in section 119.

1965 (1st sess.), c. 24, s. 129.

Pensionable Earnings for One Month

1997, c. 73, s. 42.

116.1. For the calculation of a benefit, the pensionable earnings of a contributor for each month are his unadjusted pensionable earnings for that month multiplied by the ratio between the average Maximum Pensionable Earnings relating to the year for which the average monthly pensionable earnings of the contributor are established and the Maximum Pensionable Earnings for the year that includes that month.

The average Maximum Pensionable Earnings relating to a year is equal

(a)  if the year concerned is prior to 1998, to the average Maximum Pensionable Earnings for that year and the two preceding years, except that, for the year 1967, only one preceding year is considered,

(b)  if the year concerned is the year 1998, to the average Maximum Pensionable Earnings for that year and the three preceding years, except in the case of the calculation of a retirement pension or a disability pension payable from a date prior to 1 July 1998 or a surviving spouse’s pension payable in respect of a death occurring before 1 July 1998, in which cases only two preceding years shall be considered;

(c)  if the year concerned is subsequent to 1998, to the average Maximum Pensionable Earnings for that year and the four preceding years.

However, if the contributor is 65 years of age or over on 1 January 1998, the average Maximum Pensionable Earnings shall be calculated in accordance with subparagraph a of the second paragraph, regardless of the year considered. The same applies to the calculation of the maximum monthly retirement pension used to establish the amount of the surviving spouse’s pension where the pension is combined with a retirement pension payable under this Act or a similar plan to a contributor 65 years of age or over on 1 January 1998 or with a disability pension or retirement pension that becomes payable to the contributor under this Act or a similar plan before 1 July 1998.

1997, c. 73, s. 42.

Average Monthly Pensionable Earnings

1997, c. 73, s. 42.

116.2. A contributor’s average monthly pensionable earnings are equal to G/N

where

G is the total pensionable earnings of the contributor for each month included in his contributory period,

N is the total number of months included in the contributor’s contributory period or the following basic number, whichever is higher, depending on the benefit calculated:

(a)  for the retirement pension, the basic number of contributory months of the contributory, which is 120 less the number of months excluded from his contributory period under subparagraph a or b of the second paragraph of section 101;

(b)  for the disability pension, 24 months or, if the contributor’s disability date to qualify for the pension is prior to 1 July 1993, 60 months;

(c)  for the surviving spouse’s pension or the death benefit, in respect of a contributor who died after 31 December 1993 and who was not, at the time of his death, the beneficiary of a retirement pension payable under this Act or a similar plan, 36 months.

1997, c. 73, s. 42.

116.3. In calculating the average monthly pensionable earnings of a contributor, the following months may be excluded from the total number of months in the contributory period:

(a)  the months for which the contributor has received a family benefit, and

(b)  the months included in a period of indemnity of the contributor,

in the case of months for which the contributor’s pensionable earnings are less than his average monthly pensionable earnings calculated before any exclusion under this section or under section 116.4 and provided that such an exclusion is to the advantage of the beneficiary of the benefit.

However, the exclusion may not have the effect of reducing the contributory period to a number of months which is less than the basic number applicable, in accordance with section 116.2, to the benefit calculated.

The exclusion is effected beginning with the months for which the pensionable earnings are the lowest; as a consequence of the exclusion, the sum of the pensionable earnings corresponding to the months so excluded is subtracted from the total of the pensionable earnings of the contributor.

1997, c. 73, s. 42.

116.4. Where the total number of months in the contributory period of the contributor, after any exclusion under section 116.3, exceeds 120, a number of months equal to the lesser of the following is excluded from the contributory period:

(a)  15% of the total number of months, counting any fraction of a month as a whole month;

(b)  the number of months by which the total number exceeds 120.

The exclusion is effected by selecting the months for which the pensionable earnings are the lowest; as a consequence of the exclusion, the sum of the pensionable earnings corresponding to the months so excluded is subtracted from the total of the pensionable earnings of the contributor.

1997, c. 73, s. 42.

116.5. The contributor’s pensionable earnings which relate to months subsequent to the end of the contributory period, within the meaning of subparagraph a or b of the first paragraph of section 101, may be substituted, after months are excluded under section 116.3, for the pensionable earnings relating to months of the contributory period in which contributory earnings are lower. The substitution shall first be effected in respect of the months for which contributory earnings are the lowest.

The pension increase that may result from the substitution of earnings shall have effect from the month of January of the year following the year to which they relate or, if later, from the month in which the pension becomes payable.

1997, c. 73, s. 42.

Maximum Monthly Retirement Pension

1997, c. 73, s. 42.

116.6. The maximum monthly retirement pension for a year is the amount that is 25% of 1/12 of the average Maximum Pensionable Earnings for the year, established in accordance with section 116.1.

1997, c. 73, s. 42.

Pension Index

117. The Pension Index for the year 1967 is the average of the Consumer Price Index for Canada, published by Statistics Canada under the authority of the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19), for each month in the 12-month period ending 30 June 1966.

The Pension Index for each of the years 1968 to 1973 shall be equal to the lesser of either

(a)  for the years 1968 to 1972, 1.02 times the Pension Index for the preceding year, and

(b)  for the year 1973, 1.03 times the Pension Index for the preceding year,

or the average of the Consumer Price Index for Canada for each month in the 12-month period ending 30 June in the preceding year.

The Pension Index for the year 1974 shall be computed, in prescribed manner, as the average of the Consumer Price Index for Canada for each month in the 16-month period ending 31 October 1973.

The Pension Index for the year 1975 and each subsequent year shall be computed, in prescribed manner, as the average of the Consumer Price Index for Canada for each month in the 12-month period ending 31 October in the preceding year.

However, the Pension Index for a year is, in the following circumstances, equal to the Pension Index for the preceding year

(a)  for any year prior to 1998, if the result of the calculation provided for in this section is less than 1.01 times the Pension Index for the preceding year;

(b)  from the year 1998, if the result of the calculation provided for in this section is less than the Pension Index for the preceding year.

1973, c. 16, s. 7; 1997, c. 73, s. 43.

Revision

118. Where the data furnished by Statistics Canada are incomplete on 1 December of a year, the Board may, to establish the Pension Index, use the data which are available at that time.

Where Statistics Canada uses a new reference year or applies a new method in calculating the monthly Consumer Price Index, the Board shall, from 1 January of the year following the change, adjust the Pension Indexes calculated for the preceding years. The adjustment is made according to the ratio that the new Consumer Price Index bears to the former Consumer Price Index.

1973, c. 16, s. 7; 1993, c. 15, s. 41.

Annual Adjustment

119. The basic monthly amount of a benefit shall be adjusted annually, in prescribed manner, so that the amount payable for a month in any year following the first is equal to the product obtained by multiplying the amount that would have been otherwise payable for that month by the ratio that the Pension Index for that following year bears to the Pension Index for the year preceding that following year.

Notwithstanding the preceding paragraph, where a benefit is payable for December 1973, the amount thereof shall be adjusted, in prescribed manner, so that the amount payable for any month in 1974 is an amount equal to the product obtained by multiplying:

(a)  the aggregate of

(1)  the amount, excluding the amount of the flat benefit contemplated in section 124 for the year 1973 when included in the benefit, that would have been payable for December 1973 if the adjustment made under the first paragraph above in respect of each previous year had not been subject to the limitations fixed by subparagraphs a and b of the second paragraph of section 117, and

(2)  the amount of the flat benefit contemplated in section 124 for the year 1973, when this amount is to be included in the benefit payable for 1974,

by

(b)  the ratio that the Pension Index for the year 1974 bears to the average of the Consumer Price Index for Canada for each month in the 16-month period ending 30 June 1972.

Likewise, where a benefit is payable for December 1974, the amount thereof shall be adjusted, in prescribed manner, so that the amount payable for any month in 1975 is an amount equal to the product obtained by multiplying

(a)  the amount of the benefit payable for December 1974

by

(b)  the ratio that the Pension Index for the year 1975 bears to the average of the Consumer Price Index for Canada for each month of the 12-month period ending 31 October 1973.

1965 (1st sess.), c. 24, s. 130; 1973, c. 16, s. 8; 1993, c. 15, s. 42.

119.1. The Board shall publish in the Gazette officielle du Québec, before 1 January each year, the Pension Index and the rate of adjustment of benefits.

1985, c. 4, s. 9.

The Pension Index for 2015 is 124.8; consequently, the rate of adjustment of benefits at 1 January 2015 is 1.8%. (2014) 146 G.O. 1, 1225.

Retirement Pension

120. The retirement pension of a contributor is a basic monthly amount equal to 25% of his average monthly pensionable earnings, calculated as provided in sections 116.1 to 116.5, for the year in which the retirement pension becomes payable. The amount is adjusted in accordance with sections 120.1 and 120.2.

1965 (1st sess.), c. 24, s. 131; 1983, c. 12, s. 14; 1997, c. 73, s. 44.

120.1. A retirement pension which becomes payable to a contributor after 31 December 1983 but on a date other than that of his sixty-fifth birthday is a monthly amount equal to the basic monthly amount of the retirement pension, adjusted in prescribed manner.

1983, c. 12, s. 14.

120.2. The basic monthly amount of retirement pension of a contributor is reduced by 0.5% for each month for which he received, between the age of 60 and 65, a disability pension under this Act or a similar plan.

The reduction, however, does not apply to a contributor who has become disabled, within the meaning of section 96, before 1 January 1999.

1997, c. 73, s. 45.

121. (Repealed).

1965 (1st sess.), c. 24, s. 132; 1993, c. 15, s. 43; 1997, c. 73, s. 46.

122. (Replaced).

1965 (1st sess.), c. 24, s. 133; 1993, c. 15, s. 43.

Disability Pension

123. A disability pension payable to a contributor is a basic monthly amount consisting of:

(a)  a flat benefit, calculated as provided in section 124, and

(b)  75% of the amount that is 25% of the average monthly pensionable earnings of the contributor, calculated as provided in sections 116.1 to 116.4, for the year in which the disability pension becomes payable.

1965 (1st sess.), c. 24, s. 134; 1993, c. 15, s. 44; 1997, c. 73, s. 47.

124. The amount of the flat benefit included in a disability pension is obtained by multiplying $25 by the ratio that the Pension Index for the year in which the benefit commenced to be payable bears to the Pension Index for the year 1967.

For the year 1973, the amount of the flat benefit included in a disability pension shall be $80.

For the years 1974 to 1983, the amount of the flat benefit included in a disability pension is obtained by multiplying,

(a)  for a disability pension becoming payable in 1974, $80 by the ratio that the Pension Index for the year 1974 bears to the average of the Consumer Price Index for Canada for each month in the 16-month period ending 30 June 1972;

(b)  for a disability pension becoming payable in 1975, the amount payable for the year 1974 by the ratio that the Pension Index for the year 1975 bears to the average of the Consumer Price Index for Canada for each month of the 12-month period ending 31 October 1973;

(c)  for a disability pension becoming payable from 1976 to 1983, the amount payable for the year 1975 by the ratio that the Pension Index for the year in which the benefit becomes payable bears to the Pension Index for the year 1975.

For each subsequent year, the amount of the flat benefit included in the disability pension is that of the preceding year adjusted as provided in section 119.

1965 (1st sess.), c. 24, s. 135; 1972, c. 53, s. 36; 1973, c. 16, s. 9; 1983, c. 12, s. 15; 1993, c. 15, s. 45.

125. (Repealed).

1965 (1st sess.), c. 24, s. 136; 1997, c. 73, s. 48.

126. (Repealed).

1965 (1st sess.), c. 24, s. 137; 1993, c. 15, s. 46; 1997, c. 73, s. 48.

127. For the purpose of calculating a disability pension, the contributory period of a contributor terminates at the end of the month in which he became disabled.

1965 (1st sess.), c. 24, s. 138; 1974, c. 16, s. 22; 1977, c. 24, s. 7; 1993, c. 15, s. 47.

Death Benefit

128. The amount of the death benefit payable for a death occurring before 1 January 1998 shall be equal to the lesser of the following amounts:

(a)  six times the amount calculated in accordance with the first paragraph of section 137 depending on the contributor’s situation at the time of the contributor’s death;

(b)  10% of the maximum pensionable earnings for the year in which the contributor dies.

For any death occurring from 1 January 1998, the death benefit shall be equal to $2,500.

1965 (1st sess.), c. 24, s. 139; 1983, c. 12, s. 16; 1993, c. 15, s. 48; 1997, c. 73, s. 49.

129. (Repealed).

1965 (1st sess.), c. 24, s. 140; 1983, c. 12, s. 17; 1985, c. 4, s. 10; 1989, c. 42, s. 2; 1993, c. 15, s. 49; 1997, c. 73, s. 50.

130. (Repealed).

1965 (1st sess.), c. 24, s. 141; 1997, c. 73, s. 50.

131. (Repealed).

1965 (1st sess.), c. 24, s. 142; 1993, c. 15, s. 50; 1997, c. 73, s. 50.

Surviving Spouse’s Pension

132. The basic monthly amount of the surviving spouse’s pension is established in accordance with sections 133 to 137 for the month from which such a pension is payable.

Any change for a given month in the situation of the beneficiary shall give rise to a new calculation of the basic monthly amount of his pension.

1965 (1st sess.), c. 24, s. 143; 1972, c. 53, s. 37; 1974, c. 16, s. 23; 1979, c. 54, s. 5; 1983, c. 12, s. 18; 1993, c. 15, s. 51.

132.1. (Replaced).

1985, c. 4, s. 11; 1993, c. 15, s. 51.

133. The basic monthly amount of the surviving spouse’s pension of a spouse under 65 years of age to whom neither a disability pension nor a retirement pension is payable under this Act or under a similar plan is equal to 37.5% of the amount established in accordance with section 137, to which the amount of the flat benefit applicable in each case is added:

(a)  $80 where the spouse is under 45 years of age, is not disabled and has no child of the contributor dependent on him;

(b)  $290 where the spouse is under 45 years of age, is not disabled and has at least one child of the contributor dependent on him;

(c)  $312.33 if he is under 55 years of age, disabled or 45 years of age or over;

(d)  $399.59 if he is 55 years of age or over.

For the year 1994 and subsequent years, the amounts of the flat benefits fixed in subparagraphs a, b and c of the first paragraph are adjusted in accordance with section 119.

For a year in which the result of the adjustment of the amount set out in subparagraph c of the first paragraph is equal to or greater than the amount set out in subparagraph d of that paragraph, and for subsequent years, the amount of the flat benefit applicable in calculating the pension of the spouse shall, even though the spouse has reached 55 years of age, be the amount set out in the said subparagraph c, adjusted in accordance with section 119.

1965 (1st sess.), c. 24, s. 144 (part); 1974, c. 16, s. 24; 1983, c. 12, s. 19; 1993, c. 15, s. 51; 1997, c. 73, s. 51.

133.1. For the purposes of subparagraphs a and b of the first paragraph of section 133, a surviving spouse has a child of the contributor dependent on him if he resides with that child or maintains him in the conditions provided for by regulation.

Any person who, were it not for his age, would be a child of the contributor and who has been disabled since his eighteenth birthday or since the death of the contributor if, at the time of the contributor’s death, he was 18 years of age or over, is also a child of the contributor.

The surviving spouse and a child do not cease to reside together if their separation is only temporary or is a result of illness or the pursuit of studies or any other cause considered valid by the Board.

In addition, a child does not lose his status as a child of the contributor solely by reason of his adoption by the surviving spouse or his new spouse.

1993, c. 15, s. 51.

134. The basic monthly amount of the surviving spouse’s pension of a spouse who is 65 years of age or over to whom no retirement pension is payable under this Act or under a similar plan, is equal to 60% of the amount established in accordance with section 137.

1965 (1st sess.), c. 24, s. 145; 1974, c. 16, s. 24; 1993, c. 15, s. 51; 1997, c. 73, s. 52.

134.1. (Replaced).

1983, c. 12, s. 20; 1993, c. 15, s. 51.

134.2. (Replaced).

1983, c. 12, s. 20; 1993, c. 15, s. 51.

134.3. (Replaced).

1983, c. 12, s. 20; 1993, c. 15, s. 51.

134.4. (Replaced).

1983, c. 12, s. 20; 1983, c. 54, s. 65; 1993, c. 15, s. 51.

135. The basic monthly amount of the surviving spouse’s pension of a spouse to whom a disability pension is payable under this Act or under a similar plan is equal to the lesser of D and E, calculated as follows:

a × 37.5% = D

b − c = E

where

“a” is the amount established in accordance with section 137;

“b” is the maximum monthly retirement pension, calculated in accordance with section 116.6, for the year that includes the month for which the basic monthly amount is established;

“c” is the amount of the disability pension payable to the surviving spouse for the month for which the basic monthly amount is established, reduced by the amount of the flat benefit included in the disability pension for that month.

In the case of a spouse who is 55 years of age or over, the basic monthly amount of the surviving spouse’s pension also includes the difference between the amount of the flat benefit which, if no disability pension were payable to him, would be included in his surviving spouse’s pension for the month for which the basic monthly amount is established and the amount of the flat benefit included in his disability pension for that month.

1965 (1st sess.), c. 24, s. 146; 1972, c. 53, s. 38; 1973, c. 16, s. 10; 1974, c. 16, s. 25; 1983, c. 12, s. 21; 1985, c. 4, s. 13; 1993, c. 15, s. 51; 1997, c. 73, s. 53.

136. The basic monthly amount of the surviving spouse’s pension of a spouse to whom a retirement pension is payable under this Act or under a similar plan is equal

(a)  in the case of a spouse who is under 65 years of age, to the amount of the flat benefit which, if no retirement pension were payable to him, would be included in his surviving spouse’s pension for the month for which the basic monthly amount is established, to which the lesser of E and F, calculated as follows, is added:

                   a x 37.5 % = E
                     c - d = F

(b)  in the case of a spouse who is 65 years of age or over, to the lesser of the amounts obtained pursuant to the following paragraphs:

i.  c — d

ii.  the greater of G and H, calculated as follows:

   a x 37.5 % = G
   (a x 60 %) - (d x 40 %) = H

where

“a” is the amount established in accordance with section 137;

“c” is the maximum monthly retirement pension for the year that includes the month for which the basic monthly amount is established, calculated in accordance with section 116.6 and adjusted according to section 120.1 by taking into account the age of the surviving spouse at the time of retirement, and according to section 120.2;

“d” represents the amount of the retirement pension payable to the surviving spouse for the month for which the basic monthly amount is established, calculated without taking account of a partition, if any, of the retirement pension effected pursuant to sections 158.3 to 158.8 or a similar plan.

1965 (1st sess.), c. 24, s. 147; 1974, c. 16, s. 26; 1989, c. 42, s. 3; 1993, c. 15, s. 51; 1997, c. 73, s. 54.

137. For the calculation of the basic monthly amount of the surviving spouse’s pension, the amount to be used is, depending on the contributor’s situation for the month of his death,

(1)  in the case of a contributor to whom a retirement pension was payable, the amount of that pension for the month of his death, established before any partition under sections 158.3 to 158.8 or a similar plan or adjustments provided for in sections 120.1 and 120.2. If the basic number of months established in accordance with section 116.2 for the calculation of the retirement pension of the contributor is higher than the total number of months included in his contributory period, the amount of the retirement pension must be multiplied by the proportion that the basic number bears to 36 or the total number of months included in his contributory period, whichever is higher;

(2)  in other cases, an amount equal to 25 % of the average monthly pensionable earnings of the contributor, calculated as provided in sections 116.1 to 116.5, for the year of his death.

The amount obtained is adjusted by multiplying it by the ratio between the Pension Index for the year including the month for which the monthly basic amount is established and the Pension Index for the year of the contributor’s death. The Pension Index limits provided for in subparagraphs a and b of the second paragraph of section 117 do not apply to the adjustment.

1965 (1st sess.), c. 24, s. 148; 1972, c. 53, s. 39; 1974, c. 16, s. 27; 1993, c. 15, s. 51; 1997, c. 73, s. 55.

137.1. (Replaced).

1983, c. 12, s. 22; 1985, c. 4, s. 14; 1993, c. 15, s. 51.

Orphan’s Pension and Disabled Contributor’s Child’s Pension

138. The basic monthly amount of an orphan’s pension and a disabled contributor’s child’s pension is fixed at $50. For 1994 and subsequent years, this amount is adjusted in accordance with section 119.

1965 (1st sess.), c. 24, s. 155; 1972, c. 53, s. 42; 1993, c. 15, s. 52.

DIVISION IV PAYMENT AND CONDITIONS OF BENEFITS

General Provisions

139. No benefit is payable unless an application therefor has been made to the Board in writing and payment thereof has been authorized. The application must be made on the form prescribed by the Board or contain the information required therein.

Where the Board is notified by the Société de l’assurance automobile du Québec that a contributor is entitled to an income replacement indemnity under the Automobile Insurance Act (chapter A-25), the contributor is presumed, for the purposes of this section, to have made an application for a disability pension under this Act. The notice must be accompanied with a photocopy of the income replacement indemnity application and with all documents supporting such application.

The beneficiary of a disability pension or a replacement indemnity is presumed to have made an application for a retirement pension in the month preceding his sixty-fifth birthday.

In addition, a contributor who is 65 years of age or over who belongs to a group defined by regulation is, if the Board is in possession of sufficient information in his regard to begin payment of the retirement pension, presumed to have made an application for a retirement pension on the date fixed in accordance with the regulation.

1965 (1st sess.), c. 24, s. 156; 1985, c. 4, s. 15; 1989, c. 15, s. 19; 1990, c. 19, s. 11; 1993, c. 15, s. 53.

139.1. Any beneficiary may cancel his application for a benefit within six months of the first payment if he repays to the Board the amount of the benefits paid to him.

Where a beneficiary of a retirement pension makes an application for a disability pension within six months after the first payment of the retirement pension or is declared disabled, for the purposes of qualification for a disability pension payable under this Act or a similar plan, on a date prior to the expiry of that period, he shall be granted a period of two months, beginning upon acceptance of his application for a disability pension, so that he may cancel his application for a retirement pension.

1985, c. 4, s. 15; 1993, c. 15, s. 54; 1997, c. 73, s. 56.

139.2. An application for a benefit is presumed to be made on the day it is received at an office of the Board. However, where it is received on the first working day of a month, an application is presumed to have been received the previous month if the last day of that month is not a working day.

The Board may consider the application for a benefit as having been made on a date prior to its receipt

(a)  where the applicant has sent to the Board, within the 12 preceding months, a writing indicating his intention to apply for a benefit;

(b)  where the Société de l’assurance automobile du Québec notifies the Board that the applicant is entitled to an income replacement indemnity payable under the Automobile Insurance Act (chapter A-25).

The Board may consider that an application for a disability pension, made by a contributor in respect of whom a claim for an employment injury has been made to the Commission de la santé et de la sécurité du travail, is made on the date of that claim, if the disability invoked may be connected to the subject of the claim to the Commission and the contributor’s entitlement to a replacement indemnity giving rise to exclusion from entitlement to a disability pension under section 105.2 has not been recognized.

Where an application for retirement pension is made by a contributor who, while he was 59 years of age or over, was informed that his application for a disability pension was refused or that his disability pension ceased to be payable for a reason other than his having reached 65 years of age or his becoming qualified for an indemnity referred to in section 96.1, the Board may consider that the application is made during the latest of the following months:

(a)  the month in which the application for a disability pension was filed by the contributor;

(b)  the last month for which the disability pension was payable to him;

(c)  the month preceding the month in which he reaches 60 years of age;

(d)  the month preceding the month from which payment of the retirement pension is to be made according to the contributor’s application.

1985, c. 4, s. 15; 1989, c. 15, s. 20; 1990, c. 19, s. 11; 1993, c. 15, s. 55; 1997, c. 73, s. 57.

140. The Board shall, forthwith, consider the application, render its decision and determine the amount of the benefit payable, if any. It shall notify the applicant, in writing, of the decision rendered and of his right to apply for a review within the time prescribed in section 186.

It may suspend consideration of an application for a period not exceeding one year, in order to permit a person to furnish the proof required to determine his qualification. It may also suspend consideration of an application for a disability pension made by a contributor contemplated in the third paragraph of section 139.2 for a period not exceeding six months from receipt thereof, unless the decision concerning his claim does not recognize that he is entitled to a replacement indemnity.

1965 (1st sess.), c. 24, s. 157; 1972, c. 53, s. 43; 1985, c. 4, s. 16; 1993, c. 15, s. 56.

141. Where the Board approves the payment of a benefit the amount or which cannot be finally determined, it may approve payment of an interim benefit.

1965 (1st sess.), c. 24, s. 158.

142. Where the final amount of a benefit is higher than that of the interim benefit, the Board shall pay to the beneficiary the additional amount that would have been paid to him if the final benefit instead of the interim benefit had been approved.

If the final amount is less than that of the interim benefit, the amount paid in excess thereof shall be deducted from subsequent payments or otherwise recovered in such manner as the Board may direct.

1965 (1st sess.), c. 24, s. 159.

142.1. The Board may, in the cases and in accordance with the terms and conditions determined by regulation, replace monthly payments of a pension by a single payment equivalent to the amount of the pension or several payments made at intervals other than monthly intervals.

1993, c. 15, s. 57.

143. A benefit becomes payable at the beginning of the month and payment thereof shall be made in arrears not later than the last day of the month.

Nevertheless, where payment of a benefit is approved after the end of the month for which the first payment thereof is payable, monthly payments of the benefit shall be made for months commencing with the month following the month in which payment of the benefit is approved and payments of the benefit for months preceding that month shall be paid in one sum as soon as possible.

1965 (1st sess.), c. 24, s. 160; 1974, c. 16, s. 32.

143.0.1. Any unpaid amount of benefit bears interest from the month following the month for which the amount is payable, except that no interest runs before the fifth month following the month in which the application for benefit is received. However, no interest is payable if the total interest due is less than $1.

The rate of interest is the rate fixed pursuant to the second paragraph of section 28 of the Act respecting the Ministère du Revenu (chapter M-31). The interest is capitalized daily.

1993, c. 15, s. 58; 1997, c. 73, s. 58.

143.0.2. Every beneficiary of benefits must inform the Board of any change in his situation which may affect his entitlement to, or the amount of, the benefits.

1997, c. 73, s. 59.

143.1. Every person who receives benefits on behalf of a beneficiary shall, upon request of the Board, provide the information it requires concerning the use of the paid benefits.

1985, c. 4, s. 17.

143.2. The Board may suspend the payment of any benefit for the duration of an inquiry on the qualification of the beneficiary or on the use of benefits received by a person on behalf of a beneficiary.

Notice of the suspension of payment shall be sent to the beneficiary concerned.

The Board shall conduct the inquiry diligently and notify the beneficiary of its decision.

1985, c. 4, s. 17.

144. The monthly payment of a benefit is prescribed by five years from the last day of the month for which it must be effected.

However, where the payment of a benefit is authorized after the end of the month for which the first payment of the benefit is payable, the above period runs, for unpaid payments, from the date of the decision authorizing the payment of the benefit or of the judgment ordering it.

A death benefit is prescribed by five years from the death or the declaratory judgment of death of the contributor in respect of whom it is payable.

However, the five-year period provided in the preceding paragraphs runs from 1 July 1989 for payments due on that date under section 108.3.

1977, c. 24, s. 8; 1985, c. 4, s. 18; 1989, c. 42, s. 4; 1999, c. 40, s. 249.

145. Benefits are unassignable and unseizable except retirement pensions and disability pensions, which are deemed to be the salary of the beneficiary and may be seized for non-payment of support in accordance with the second paragraph of article 553 of the Code of Civil Procedure (chapter C‐25), adapted as required.

At the request of the Minister of Employment and Solidarity, the Board shall deduct from the benefits payable to a person under this Act, the amount repayable under section 102 of the Act respecting income support, employment assistance and social solidarity (chapter S‐32.001). The Board shall remit the amount thus deducted to the Minister of Employment and Solidarity.

In addition, the Board may, when authorized in writing by a contributor who is the beneficiary of a disability insurance plan whose benefits and those of a disability pension are integrated, deduct from the retroactive disability pension payable to the contributor any amount which would not have been paid to him under the insurance plan had he received the disability pension. The amount deducted shall not exceed the amount of the payment made under the insurance plan. The terms and conditions of deduction and remittance of the amount to the administrator of the plan shall be fixed by regulation.

1965 (1st sess.), c. 24, s. 161; 1972, c. 53, s. 44; 1988, c. 51, s. 122; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1993, c. 72, s. 17; 1997, c. 63, s. 128; 1997, c. 73, s. 60; 1998, c. 36, s. 189.

145.1. The Board shall withhold the costs prescribed by regulation from the pension it pays to a beneficiary whose retirement or disability pension is seized by garnishment for non-payment of support.

1993, c. 72, s. 18.

146. The amount of a death benefit, of a surviving spouse’s pension or of an orphan’s pension shall not be considered to come from the succession, from the acquests or from the community of movables and acquests of the contributor; and the receipt of such amount by a beneficiary shall not constitute an acceptation of the succession of such contributor, or of the acquests of such contributor, or of the community which may have existed between them.

1972, c. 53, s. 45; 1974, c. 16, s. 33; 1999, c. 40, s. 249.

Recovery of benefits

1993, c. 15, s. 59.

147. A person who has received a benefit to which he was not entitled, or in excess of the amount to which he was entitled, shall repay to the Board, with interest received if the full amount of the benefit was received without entitlement, the amounts received to which he was not entitled, except if such amounts were paid as a result of an administrative error that the person could not reasonably have noticed.

1965 (1st sess.), c. 24, s. 162; 1993, c. 15, s. 59.

148. An amount received more than three years previously by a person not entitled thereto cannot be recovered by the Board, except in the case of a disability pension or a retirement pension paid to the debtor in respect of a month for which an indemnity referred to in section 105.1 or 105.2 is payable to him or in the case of bad faith by the debtor. In such cases, recovery is prescribed by three years from the date on which the Board became aware that such an indemnity had become payable to the debtor or that he was in bad faith.

1965 (1st sess.), c. 24, s. 163; 1972, c. 53, s. 46; 1993, c. 15, s. 59; 1995, c. 55, s. 2; 1997, c. 73, s. 61.

149. The formal notice to repay an amount received without entitlement shall state the reasons why the debt is owed, the amount of the debt and the right of the debtor to apply for a review of the decision within the period prescribed by section 186.

The formal notice interrupts prescription.

1974, c. 16, s. 34; 1974, c. 39, s. 44; 1993, c. 15, s. 59.

150. The debtor shall repay any amount owed within the time and in accordance with the terms and conditions prescribed by regulation, unless the Board agrees to another time or other terms and conditions for payment.

Notwithstanding an application for review or a proceeding brought before the Administrative Tribunal of Québec by a debtor, the Board may make deductions from any benefit payable to the debtor, up to the percentage or amount fixed by regulation or up to a lower percentage or smaller amount that it considers fair in view of the financial situation of the debtor.

1974, c. 16, s. 34; 1974, c. 39, s. 45; 1977, c. 5, s. 14; 1993, c. 15, s. 59; 1997, c. 43, s. 614.

151. If the amount is not recovered, the Board may, upon expiry of the period for applying for a review or for contesting the review decision before the Administrative Tribunal of Québec and if no proceeding has been brought, issue a certificate

(1)  stating the name and address of the debtor;

(2)  attesting to the amount of the debt;

(3)  attesting to the debtor’s failure to apply for a review of the decision rendered under section 149 or, as the case may be, to bring a proceeding before the Administrative Tribunal of Québec against a review decision upholding that decision.

Upon the filing of the certificate at the office of the court of competent jurisdiction, the decision of the Board becomes executory as if it were a final judgment without appeal of that court and has all the effects of such a decision.

1974, c. 16, s. 34; 1974, c. 39, s. 46; 1977, c. 5, s. 14; 1993, c. 15, s. 59; 1997, c. 43, s. 615.

152. The Board may, even after the decision becomes executory, remit all or part of the debt if it considers, in view of the circumstances, that it should not recover it.

1974, c. 16, s. 34; 1993, c. 15, s. 59.

153. (Replaced).

1974, c. 16, s. 34; 1993, c. 15, s. 59.

154. (Replaced).

1974, c. 16, s. 34; 1993, c. 15, s. 59.

155. (Replaced).

1974, c. 16, s. 34; 1993, c. 15, s. 59.

Retirement Pension

156. (Repealed).

1965 (1st sess.), c. 24, s. 165; 1989, c. 42, s. 5.

156.1. No application for a retirement pension may be made more than 12 months before the date on which it is payable.

1985, c. 4, s. 19.

157. (Repealed).

1977, c. 24, s. 9; 1979, c. 54, s. 6; 1989, c. 42, s. 6.

157.1. A retirement pension is payable from the latest of the following months:

(a)  the month in which the contributor reached 65 years of age;

(b)  the month following the month in which the contributor ceased working, the month in which the contributor reached 70 years of age or the month following the month in which the contributor’s application was made, whichever is earliest;

(c)  the fifty-ninth month preceding the contributor’s application;

(d)  the month designated in the contributor’s application for the first payment of the retirement pension;

(e)  the month of July 1998, unless the contributor already reached 70 years of age by 1 July 1998 and the contributor’s application is made before 1 July 1999, in which case the month to be considered shall be the month in which the contributor reached 70 years of age or the eleventh month preceding the month in which the application is made, whichever is later.

However, with respect to a contributor under 65 years of age who has ceased working or whose remuneration is reduced by reason of progressive retirement pursuant to an agreement entered into with the contributor’s employer, the retirement pension may, where the contributor applies therefor before that age, be payable from the month that is the latest of the following months:

(a)  the month in which the contributor reached 60 years of age;

(b)  the month following the month of the contributor’s application;

(c)  the month following the month in which, as the case may be, the contributor ceased working or the reduction in the contributor’s remuneration by reason of progressive retirement reached at least 20%;

(d)  the month designated in the contributor’s application for the first payment of the retirement pension.

Notwithstanding the first and second paragraphs, the retirement pension that is payable only by reason of the allotment of unadjusted pensionable earnings following a partition under section 102.1 or 102.10.3 shall not be payable before the month following the month in which the application for partition was made.

1983, c. 12, s. 23; 1985, c. 4, s. 20; 1989, c. 42, s. 7; 1997, c. 73, s. 62.

158. A retirement pension shall continue to be paid during the lifetime of the beneficiary, and shall cease at the end of the month in which the beneficiary dies.

1965 (1st sess.), c. 24, s. 166.

158.1. A contributor under 65 years of age who applies for a retirement pension shall, in prescribed manner, provide the Board with proof that he has ceased working or that his remuneration has been reduced by reason of progressive retirement.

1983, c. 12, s. 24; 1997, c. 73, s. 63.

158.2. For the purposes of sections 106.3, 157.1 and 158.1, a contributor is deemed to have ceased working where his pensionable salary and wages and his pensionable earnings, calculated on a yearly basis, do not exceed, on the date of his application for a retirement pension or on any later retirement date specified in his application, 25% of the Maximum Pensionable Earnings, for the year in which the retirement pension would become payable.

However, if on the date of his application or on the later date specified therein, the contributor is not working on a regular basis or is not receiving his pensionable salary or wages or his pensionable earnings on a regular basis, the contributor’s pensionable salary or wages or pensionable earnings are established on the basis of a yearly estimate.

For the purposes of this section, the pensionable salary and wages and the pensionable earnings are those defined in Divisions II and III of Title III even if they are received in respect of employment outside Québec, including self-employment, and even if the salary and wages are received in respect of employment that is excepted employment under this Act.

1989, c. 42, s. 8; 1993, c. 15, s. 60; 1997, c. 73, s. 64.

Partition of a retirement pension between spouses

1993, c. 15, s. 61.

158.3. A retirement pension may be partitioned between the beneficiary and the beneficiary’s spouse

(1)  if they are married and not legally separated from bed and board, upon written application by either of them ;

(2)  if neither the beneficiary nor the beneficiary’s spouse of the opposite or the same sex is married to another person and they have been living in a de facto union for at least three years or, in the cases mentioned in subparagraph b of the first paragraph of section 91, for at least one year, upon written application made jointly, or

(3)  if the beneficiary’s spouse satisfies one of the following conditions :

(a)  he is the beneficiary of a retirement pension payable under this Act;

(b)  he is the beneficiary of a retirement pension payable under a similar plan, and an agreement entered into with the authority which administers that plan permits such a partition;

(c)  he has reached 60 years of age and is not a contributor within the meaning of paragraph l of section 1 or a similar plan.

Any partition made in favour of a spouse to whom subparagraph a or b of subparagraph 3 of the first paragraph applies entails the partition of the spouse’s own pension ; in the case of subparagraph b, partition is effected in accordance with the agreement referred to therein.

1993, c. 15, s. 61; 1997, c. 73, s. 65; 1999, c. 14, s. 19.

158.4. Upon receipt of an application for partition from one of the spouses, the Board shall notify the other spouse.

1993, c. 15, s. 61.

158.5. The part of the retirement pension to which the spouse is entitled is equal to the amount P obtained by the following formula:

r × m/c = P

where

“r” is the amount of the retirement pension which, if there were no partition, would be payable for the month in which the partition becomes effective;

“m” is one-half of the number of months in the period in which the spouses lived together;

“c” is the number of months in the combined contributory period of the spouses.

1993, c. 15, s. 61; 1997, c. 73, s. 66.

158.6. For the purposes of section 158.5,

(1)  the combined contributory period of the spouses is the period which begins on the date on which the contributory period of the older spouse begins and which terminates, as the case may be,

(a)  on the date of the end of the contributory period of the spouses which terminated last, where both spouses are beneficiaries of a retirement pension;

(b)  at the end of the later of the following months, where one of the spouses is the beneficiary of a retirement pension and the other is not a contributor:

 — the month in which the contributory period of the spouse who is a beneficiary ends, and

 — the month preceding the date of effect of the partition and the month preceding the seventieth birthday of the spouse who is not a contributor, whichever is earlier.

In cases to which subparagraphs a and b of subparagraph 3 of the first paragraph of section 158.3 apply, the combined contributory period does not include any month which, pursuant to the second paragraph of section 101, is excluded from the contributory period of one of the spouses if it is also excluded from the contributory period of the other spouse.

(2)  the period in which the spouses lived together means

(a)  in the case of married spouses, the period which begins on the first day of the month of their marriage and ends on the last day of their combined contributory period ; if a joint application is made, every period of de facto union prior to the marriage as defined by regulation shall also be included in the period in which the spouses lived together ;

(b)  in the case of de facto spouses, the period of de facto union, which begins on the first day of the month in which they began to live in a de facto union and ends on the last day of their combined contributory period.

The months that do not form part of the combined contributory period of the spouses are excluded from the period in which the spouses lived together as well as the months during which the de facto spouses are, pursuant to the regulations, deemed not to have lived in a de facto union.

1993, c. 15, s. 61; 1997, c. 73, s. 67.

158.7. Partition of the retirement pension has effect from the later of the following months:

(a)  the month following the month in which the Board approves the application;

(b)  the month indicated in the application for partition, which shall not be later than the twelfth month following the month of the application.

The Board shall notify both spouses as soon as it has approved the partition. The notice shall indicate the date on which the partition takes effect and inform the spouses of their right to apply for a review of the decision of the Board within the time prescribed by section 186.

1993, c. 15, s. 61; 1997, c. 73, s. 68.

158.8. Partition of the retirement pension ceases to be effective at the end of the month in which one of the following events occurs:

(a)  the death of either of the spouses;

(b)  the Board is informed that a spouse to whom subparagraph c of subparagraph 3 of the first paragraph of section 158.3 applies has become a contributor;

(c)  the Board receives one of the following documents:

 — a judgment of divorce, annulment of marriage or separation from bed and board of the spouses, or

 — an application for cessation of partition of the pension signed by both married spouses or by either of the de facto spouses;

(d)  the Board is informed that the de facto spouses have ceased to live in a de facto union for at least 12 months.

1993, c. 15, s. 61; 1997, c. 73, s. 69.

159. (Repealed).

1965 (1st sess.), c. 24, s. 167; 1989, c. 42, s. 9.

160. (Repealed).

1965 (1st sess.), c. 24, s. 168; 1989, c. 42, s. 9.

161. (Repealed).

1965 (1st sess.), c. 24, s. 169; 1989, c. 42, s. 9.

162. (Repealed).

1965 (1st sess.), c. 24, s. 170; 1972, c. 53, s. 48; 1989, c. 42, s. 9.

163. (Repealed).

1965 (1st sess.), c. 24, s. 171; 1989, c. 42, s. 9.

164. (Repealed).

1977, c. 24, s. 10; 1989, c. 42, s. 9.

164.1. (Repealed).

1983, c. 12, s. 25; 1989, c. 42, s. 9.

Disability Pension

165. A disability pension is payable for each month commencing with the fourth month following the month in which the beneficiary became disabled.

Nevertheless, in the case of a beneficiary of a disability pension who has ceased to be disabled and becomes disabled again for the same cause within five years, the pension is payable commencing with the month following the month in which he became again disabled.

1965 (1st sess.), c. 24, s. 172; 1972, c. 53, s. 50.

165.1. (Repealed).

1985, c. 6, s. 517; 1993, c. 15, s. 62.

166. A disability pension ceases at the end of the month in which the beneficiary ceases to be disabled or dies or at the end of the month preceding that in which he reaches 65 years of age.

It also ceases at the end of the month preceding that in which a retirement pension becomes payable to the beneficiary under this Act or under a similar plan, and at the end of the month which precedes the month in which a replacement indemnity becomes payable to him.

1965 (1st sess.), c. 24, s. 173; 1972, c. 53, s. 51; 1983, c. 12, s. 26; 1993, c. 15, s. 63.

167. (Repealed).

1965 (1st sess.), c. 24, s. 174; 1972, c. 53, s. 52; 1993, c. 15, s. 64.

Death Benefit

168. The death benefit shall be paid to the person or charity, whether or not it is endowed with juridical personality, that has paid the funeral expenses, provided that an application therefor is made within 60 days after the contributor’s death and that vouchers are produced within that time.

If the application is not made within the allotted time, the death benefit shall be paid to the first of the following applicants:

(a)  the person or body referred to in the first paragraph, on production of vouchers;

(b)  the heirs of the contributor or, if there are no heirs, the surviving spouse or, if there is no surviving spouse, the descendants or, if there is no surviving spouse or descendants, the ascendants.

The benefit shall be paid to the person or body that has paid for the funeral expenses but only up to an amount equal to the amount of those expenses. If the amount of funeral expenses that has been paid is less than the amount of the death benefit, any remaining balance shall be paid in accordance with subparagraph b of the second paragraph.

1965 (1st sess.), c. 24, s. 175; 1993, c. 15, s. 65; 1997, c. 73, s. 70.

169. An application for a death benefit may be made on behalf of the heirs of a contributor by one of them or by the liquidator of the succession.

1965 (1st sess.), c. 24, s. 176; 1993, c. 15, s. 66; 1997, c. 73, s. 71.

Surviving Spouse’s Pension

170. A surviving spouse’s pension is payable commencing with the month following that in which the contributor died.

Nevertheless, no surviving spouse’s pension, other than a surviving spouse’s pension payable under section 108.3, is payable with respect to any month earlier than the twelfth month preceding the month following that in which the application was received.

1965 (1st sess.), c. 24, s. 177; 1972, c. 53, s. 53; 1974, c. 16, s. 35; 1989, c. 42, s. 10; 1993, c. 15, s. 67.

171. Subject to this Act, a surviving spouse’s pension shall continue to be paid during the lifetime of the beneficiary, and shall cease at the end of the month in which the beneficiary dies.

1965 (1st sess.), c. 24, s. 178; 1974, c. 16, s. 36.

Orphan’s Pension and Disabled Contributor’s Child’s Pension

172. An orphan’s pension is payable commencing with the month following the month in which the contributor died or, in the case of a child born viable within the 300 days following the death of the contributor, commencing with the month following his birth.

A disabled contributor’s child’s pension is payable commencing with the month in which a disability pension is payable to the contributor under this Act or under a similar plan.

In the case of the child of a disabled contributor born after the date on which the contributor became disabled or in the case of a child adopted legally by the contributor after that date, a disabled contributor’s child’s pension is payable commencing with the month following the month of the birth or legal adoption of the child, but not before the disability pension becomes payable.

Nevertheless, no orphan’s or disabled contributor’s child’s pension is payable for any month earlier than the twelfth month preceding the month following that in which the application was received.

1965 (1st sess.), c. 24, s. 181; 1972, c. 53, s. 54; 1974, c. 16, s. 38; 1982, c. 17, s. 71; 1993, c. 15, s. 68.

173. Where an orphan’s pension is payable to a beneficiary under this Act or under a similar plan, no disabled contributor’s child’s pension or other orphan’s pension is payable to him under this Act.

Where a disabled contributor’s child’s pension is payable to a beneficiary under this Act or under a similar plan, no orphan’s or other disabled contributor’s child’s pension is payable to him under this Act.

No disabled contributor’s child’s pension is payable to the child who became the child of a disabled contributor after the date the latter became disabled unless the contributor is the father or mother of the child.

1965 (1st sess.), c. 24, s. 182; 1974, c. 16, s. 39; 1982, c. 17, s. 71; 1985, c. 4, s. 21.

174. An orphan’s pension or a disabled contributor’s child’s pension ceases to be payable at the end of the month preceding the eighteenth birthday of the beneficiary or at the end of the month of his death. The disabled contributor’s child’s pension also ceases to be payable at the end of the month in which the beneficiary ceases to be a child of the contributor within the meaning of section 86, or at the end of the month in which the disability pension ceases to be payable to the contributor.

Where a child became entitled to an orphan’s or disabled contributor’s child’s pension, as the child of a contributor other than his father and mother, he ceases to be entitled to it at the end of the month in which he goes back to live with either of such parents.

The adoption of a beneficiary of an orphan’s pension does not terminate the pension.

1965 (1st sess.), c. 24, s. 183; 1974, c. 16, s. 40; 1982, c. 17, s. 71; 1985, c. 4, s. 22; 1993, c. 15, s. 69.

175. An orphan’s pension or a disabled contributor’s child’s pension shall be paid to the person who maintains the beneficiary in the conditions provided for by regulation; otherwise, it shall be paid to the person designated by the Board.

For the purposes of the preceding paragraph, the contributor or, if he has died, the surviving spouse is presumed to be the person maintaining him wholly if the child resides with him.

1965 (1st sess.), c. 24, s. 184; 1972, c. 53, s. 55; 1993, c. 15, s. 70; 1997, c. 73, s. 72.

176. An application for an orphan’s or disabled contributor’s child’s pension may be made by the child himself or on his behalf by any person, in particular, the person to whom the pension would be payable.

1965 (1st sess.), c. 24, s. 185; 1997, c. 73, s. 73.

DIVISION V PARTICIPATION IN MORE THAN ONE PLAN

177. Where an agreement for such purpose has been entered into with the authority administering a similar plan, the whole amount of any benefit shall be payable either under this Act or under such similar plan.

1965 (1st sess.), c. 24, s. 186.

177.1. Where an agreement for such purpose has been entered into with the authority administering a similar plan, applications for partition under sections 102.1, 102.10.3 and 158.3 shall be dealt with and partitions effected in accordance with the agreement.

1977, c. 24, s. 11; 1993, c. 15, s. 71; 1997, c. 73, s. 74.

178. Any agreement entered into under section 177 shall provide for the making of any financial adjustments required to be made by reason of payments thereunder.

1965 (1st sess.), c. 24, s. 187.

179. Failing an agreement having the effect provided in section 177, the amount of a benefit is, notwithstanding anything in this Act, equal to that proportion of such amount which the total pensionable earnings of the contributor attributable to contributions made under this Act bears to his total pensionable earnings.

1965 (1st sess.), c. 24, s. 188.

180. For the purposes of section 179, the total pensionable earnings of a contributor attributable to contributions made under this Act are an amount equal to the amount that his total pensionable earnings would be if the unadjusted pensionable earnings of the contributor for each year were that proportion of such earnings that

(a)  his earnings on which a contribution has been made under this Act, calculated as provided in subparagraph 1 of paragraph b of section 98,

are of

(b)  the aggregate of his earnings on which a contribution has been made under this Act and under a similar plan, calculated as provided in subparagraphs 1 and 2 of the said paragraph.

1965 (1st sess.), c. 24, s. 189.

180.1. For the years in respect of which a partition has been effected under section 102.1 or 102.10.3 and under a similar plan, the proportion provided in section 180 is replaced by the proportion that

(a)  his unadjusted pensionable earnings allotted to him as a result of a partition effected under section 102.1 or 102.10.3 are of

(b)  the aggregate of his unadjusted pensionable earnings allotted to him as a result of a partition effected under section 102.1 or 102.10.3 and those allotted to him under the similar plan.

1977, c. 24, s. 12; 1997, c. 73, s. 75.

DIVISION VI ADMINISTRATIVE AGREEMENTS

1993, c. 15, s. 72.

180.2. The Board and the Commission de la santé et de la sécurité du travail shall enter into an agreement for the transmission of the information and documents required for the purposes of this Act and the regulations, and the Acts and regulations administered by the Commission.

In particular, such an agreement shall permit

(a)  the fixing of the date on which, pursuant to the third paragraph of section 139.2, an application for a disability pension is presumed to be made;

(b)  the identification, for the purposes of sections 95.4, 96.1 to 96.3, 101, 105.2, 106.3, 116.3, 139, 148 and 166, of contributors who are beneficiaries of a replacement indemnity and the months or parts of months for which that indemnity is payable to them;

(c)  the determination of the amounts of disability pension or retirement pension which may be recovered on the ground that a replacement indemnity was payable to the beneficiary and the terms and conditions of application for and payment of such amounts in accordance with the third paragraph of section 144 of the Act respecting industrial accidents and occupational diseases (chapter A-3.001);

(d)  the identification of contributors who are beneficiaries of a disability pension, the months for which that pension is payable to them and the amount of that pension.

1993, c. 15, s. 72; 1997, c. 73, s. 76.

180.3. The Board shall pay to the Société de l’assurance automobile du Québec, on a monthly basis, a total amount corresponding to the amounts of disability pension which, by reason of section 105.1, cannot be paid to the contributors referred to in that section.

1995, c. 55, s. 3.

TITLE V REVIEW AND PROCEEDING BEFORE THE ADMINISTRATIVE TRIBUNAL OF QUÉBEC

1997, c. 43, s. 616.

DIVISION I REVIEW OF DECISIONS OF THE MINISTER

1993, c. 15, s. 73.

181. (Repealed).

1965 (1st sess.), c. 24, s. 190; 1972, c. 53, s. 56; 1991, c. 13, s. 1.

182. (Repealed).

1965 (1st sess.), c. 24, s. 191; 1991, c. 13, s. 1.

183. (Repealed).

1965 (1st sess.), c. 24, s. 192; 1991, c. 13, s. 1.

184. The provisions of Chapter III.2 of the Act respecting the Ministère du Revenu (chapter M-31) apply, with the necessary modifications, to a decision rendered by the Minister under section 65 or 69 and to any assessment with respect to self-employed earnings.

1965 (1st sess.), c. 24, s. 193; 1972, c. 26, s. 20; 1991, c. 13, s. 2; 1995, c. 63, s. 291; 1997, c. 85, s. 394.

185. This division is a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).

1972, c. 53, s. 57; 1972, c. 26, s. 21; 1997, c. 73, s. 77.

DIVISION II REVIEW OF DECISIONS OF THE BOARD

1993, c. 15, s. 74.

186. The Board may, on the application of an interested person, review any decision it has rendered.

The application must be made in writing within one year from the date on which the contested decision was notified, and must state briefly the grounds on which it is based.

The Board may extend the time limit or relieve a person of the consequences of his failure to comply with it if the person shows that the application for review cannot or could not, for a valid reason, be made within the prescribed time.

1965 (1st sess.), c. 24, s. 194; 1972, c. 53, s. 58; 1989, c. 55, s. 39; 1993, c. 15, s. 75; 1997, c. 43, s. 617.

187. The Board shall consider the application forthwith and render its decision.

The decision must be in writing, state the grounds on which it is based and be sent to the interested person together with a mention of his right to contest the decision before the Administrative Tribunal of Québec within the stated time.

1965 (1st sess.), c. 24, s. 195; 1993, c. 15, s. 75; 1997, c. 43, s. 618.

DIVISION III PROCEEDING BEFORE THE ADMINISTRATIVE TRIBUNAL OF QUÉBEC

1997, c. 43, s. 619.

188. Every review decision rendered by the Board may, within 60 days of notification, be contested before the Administrative Tribunal of Québec.

1965 (1st sess.), c. 24, s. 196; 1972, c. 53, s. 59; 1974, c. 39, s. 47; 1977, c. 5, s. 14; 1993, c. 15, s. 75; 1997, c. 43, s. 619.

189. At the request of the Board, the Administrative Tribunal of Québec must issue a certificate attesting that no proceeding may be brought against a review decision rendered by the Board.

1974, c. 16, s. 41; 1974, c. 39, s. 49; 1977, c. 5, s. 14; 1985, c. 4, s. 23; 1997, c. 43, s. 620.

190. (Repealed).

1965 (1st sess.), c. 24, s. 198; 1993, c. 15, s. 76.

TITLE VI ADMINISTRATION

DIVISION I RECORD OF CONTRIBUTORS

1993, c. 15, s. 86.

191. The Board shall cause to be established such records, to be known as the Record of Contributors, of information, obtained under this Act or under an agreement, with respect to the earnings and contributions of contributors, as are necessary to permit

(a)  the determination of the amount of any benefit payable under this Act, and

(b)  the calculation of any financial adjustment required under any agreement.

1965 (1st sess.), c. 24, s. 199; 1993, c. 15, s. 86.

192. Subject to the provisions of any agreement entered into under section 211, every contributor may require the Board, by application made in writing, to inform him of the unadjusted pensionable earnings shown to his account in the Record of Contributors. In addition, an application for a statement of earnings may be made by an employer, on behalf of employees if he provides the Board with information allowing the employees to be identified; the statement of earnings shall, in such a case, be transmitted to the personal address of each contributor mentioned in the application or, in a sealed envelope, through his employer.

The Board is not bound to satisfy more than one application for a statement of earnings in any period of 12 months, unless the contributor shows that such information is necessary to him.

This section applies notwithstanding sections 83 and 94 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1) and notwithstanding section 13 of the Act respecting the protection of personal information in the private sector (chapter P-39.1).

1965 (1st sess.), c. 24, s. 200; 1987, c. 68, s. 103; 1993, c. 15, s. 77; 1997, c. 73, s. 78.

193. Where a contributor is not satisfied with the statement furnished to him, he may request that it be reviewed by the Board.

Sections 186 to 189 apply to any such request.

Nevertheless, no entry in the Record of Contributors based on information obtained under an agreement entered into under section 211 may be changed except in accordance with that agreement.

The second and third paragraphs apply notwithstanding sections 89 and 94 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).

1965 (1st sess.), c. 24, s. 201; 1987, c. 68, s. 104; 1993, c. 15, s. 78.

194. The Board may, of its own initiative or at the request of an interested person, rectify any entry in the Record of Contributors; in the case of an entry based on information obtained pursuant to section 211, the rectification shall be made in the conditions provided for in the agreement referred to in that section.

An entry in the Record of Contributors relating to pensionable earnings within the meaning of Title III or to a contribution under this Act may not be rectified if four years have elapsed from the end of the year in which the entry was made. The Board may, however, make a correction in the Record of Contributors after the expiry of the four years where the change consists in increasing an amount entered to the account of a contributor if, according to the information provided to the Board, the amount is less than the amount that should be entered or, subject to section 194.1, where the change consists in striking off an erroneous entry in the account of a person if

(1)  an amount erroneously entered to the account of the person is transferred to the account of another contributor;

(2)  an amount entered under a similar plan which has erroneously been entered as a contribution under this Act;

(3)  a person to whose account earnings and contributions are entered for a year declares not to have contributed or to have contributed for an amount that is less than the amount entered for the year concerned and it is established, to the satisfaction of the Board, that no contribution has actually been paid in relation to the amounts concerned for that year in respect of that person.

Similarly, where, following a judgment or an arbitration award declaring that an employee who has been dismissed or suspended by his employer should not have been so dismissed or suspended, such employee receives in the course of one year income that he should have received in the course of a preceding year, the Board may, taking that income into account, rectify the amount of the pensionable salary shown to the account of such employee in the Record of Contributors.

For the purposes of this Act, the employee is presumed to have received such pensionable salary in the year in respect of which he was thus registered in the Record of Contributors.

The third and fourth paragraphs apply only if the employee, within 365 days from the date of execution of the judgment or arbitration award, pays his contribution for the previous year in question by making for that year the election contemplated in section 55.

The second paragraph shall not be construed as preventing the rectification of an entry after the expiry of the time referred to in that paragraph if the rectification results from the application of Title III.

1965 (1st sess.), c. 24, s. 202; 1974, c. 16, s. 42; 1979, c. 54, s. 7; 1989, c. 55, s. 40; 1993, c. 15, s. 79; 1996, c. 31, s. 37; 1997, c. 73, s. 79.

194.1. No correction that would reduce a pension that is in payment may be made by the Board under subparagraph 1 or 3 of the second paragraph of section 194 after the expiry of the four-year time limit provided for therein, except at the request or with the consent of the contributor or the beneficiary of the pension.

1997, c. 73, s. 80.

195. Whenever any reduction is made in the amount of the unadjusted pensionable earnings of a contributor shown to his account in the Record of Contributors and it appears from the Record that prior to the making of such reduction the contributor had been informed of the amount of such earnings shown to his account, the Board shall again notify him by transmitting a corrected statement to him at his last known address.

If the contributor is not satisfied therewith, he may request that such a decision be reviewed by the Board in accordance with sections 186 to 189.

1965 (1st sess.), c. 24, s. 203; 1993, c. 15, s. 80.

DIVISION I.1 PHASED RETIREMENT

1997, c. 19, s. 3.

195.1. An employee who is 55 years of age or over but under 70 years of age and whose working time is reduced by reason of phased retirement may, under conditions prescribed by regulation of the Board, make an agreement with his employer to the effect that all or part of the amount of the reduction in his remuneration is to be considered as being paid to the employee.

The agreement must be recorded on the form prescribed by the Board and is valid only if it bears the Board’s approval.

1997, c. 19, s. 3.

DIVISION II SOCIAL INSURANCE NUMBER

196. Every individual who has reached 18 years of age on or before a day fixed by order of the Government and who is employed in pensionable employment on that day shall within 30 days after that day, if he has not earlier been assigned a Social Insurance Number, file an application with the Board, in prescribed manner, for the assignment to him of such a number.

Every individual who has reached 18 years of age on or before the same date but who is not employed in pensionable employment on that day shall within 30 days following the day on which he became employed in pensionable employment, if he has not earlier been assigned a Social Insurance Number, file an application with the Board, in prescribed manner, for the assignment to him of such a number.

The same duty shall devolve upon an individual who has reached 18 years of age after the day fixed by order and who then or thereafter is or becomes employed in pensionable employment.

1965 (1st sess.), c. 24, s. 204.

197. Every employer who employs an employee in pensionable employment shall require the employee to produce to him his Social Insurance Number Card.

Such duty shall be discharged within 30 days following,

(a)  in the case of an employee contemplated in the first paragraph of section 196, the day fixed by order;

(b)  in the case of an employee contemplated in the second paragraph of section 196, the day on which the employee becomes employed in pensionable employment;

(c)  in the case of the employee contemplated in the third paragraph of section 196, the day on which the employee reaches 18 years of age or on which he begins to engage in pensionable employment, whichever is the later.

1965 (1st sess.), c. 24, s. 205.

198. The employer shall maintain a record of the Social Insurance Number of each of his employees employed in pensionable employment.

1965 (1st sess.), c. 24, s. 206.

199. Every employee who is employed in pensionable employment is required to produce his Social Insurance Number Card to his employer within 30 days after being so required.

1965 (1st sess.), c. 24, s. 207.

200. Every individual who is required by section 76 to file a return of his self-employed earnings shall, on or before the first day on or before which he is required to pay any amount as or on account of the contribution required to be made by him in respect of those earnings, if he has not earlier been assigned a Social Insurance Number, apply to the Board, in prescribed manner, for the assignment to him of such a number.

1965 (1st sess.), c. 24, s. 208; 1977, c. 24, s. 13.

201. The Board shall, upon application by an individual to whom a Social Insurance Number has not earlier been assigned, assign to him a Social Insurance Number and issue to him a Social Insurance Number Card.

1965 (1st sess.), c. 24, s. 209.

202. An application for a Social Insurance Number shall be signed by the person concerned.

An individual who is unable to sign his name may affix his mark on the application in the presence of two witnesses whose names and signatures shall be shown thereon.

1965 (1st sess.), c. 24, s. 210.

203. Where an individual to whom a Social Insurance Number Card has been issued changes or modifies his name while employed in pensionable employment, he shall within 60 days thereafter apply to the Board for the issue to him of a new Social Insurance Number Card in his new name.

If such individual is not then employed in pensionable employment, but thereafter becomes employed in such employment, he shall make such application within 60 days after the day on which he began to be so employed.

If such individual is required to make a contribution in respect of his self-employed earnings, he shall make such application within 60 days after the day on or before which he is required to pay an amount as or on account of such contribution.

No application shall be made under this section when a similar application has already been made to another authority empowered to receive it.

1965 (1st sess.), c. 24, s. 211; 1992, c. 57, s. 688.

204. Where a worker who is required under section 196 or 200 to file an application to be assigned a Social Insurance Number fails to file such application, he may nevertheless be assigned such a number.

1965 (1st sess.), c. 24, s. 212; 1972, c. 53, s. 60.

205. The Board may assign a Social Insurance Number and issue a Social Insurance Number Card to any beneficiary who does not hold such a card.

1974, c. 16, s. 43.

206. An agreement may be entered into with the government of Canada providing that any Social Insurance Number assigned by the appropriate authority of Canada shall be deemed to have been assigned under this Act.

1965 (1st sess.), c. 24, s. 213.

DIVISION III PRIVILEGED INFORMATION

207. All information with respect to any contributor or beneficiary obtained under this Act by any person employed by the Government or the Board is privileged. No such person shall communicate or allow to be communicated to any person not legally entitled thereto any such information or allow any such person to inspect or have access to any writing containing any such information.

1965 (1st sess.), c. 24, s. 214; 1972, c. 53, s. 61; 1977, c. 5, s. 14; 1981, c. 9, s. 35; 1982, c. 53, s. 57; 1987, c. 68, s. 105; 1997, c. 73, s. 81.

208. Notwithstanding any other Act, the Board may obtain any information from any department or other government authority whenever communication thereof is necessary for the purposes of the administration of this Act.

1965 (1st sess.), c. 24, s. 215; 1986, c. 95, s. 294.

209. Notwithstanding any other Act, no person in the employ of the Board or of the Gouvernement du Québec shall be required, in any legal proceedings, to give evidence relating to any information that is privileged under section 207, or to produce any writing containing such information.

1965 (1st sess.), c. 24, s. 216; 1977, c. 5, s. 14.

210. Sections 207 and 209 do not apply in respect of proceedings relating to the administration of this Act.

1965 (1st sess.), c. 24, s. 217.

211. An agreement may be entered into with any government for the exchange of information obtained under this Act and under a similar plan administered by such government.

Notwithstanding sections 83, 89 and 94 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), such agreement may provide for the conditions under which a statement of the amounts shown to the account of a person who has made contributions under this Act and under a similar plan may be furnished to such person, and, if necessary, be reviewed on his request.

1965 (1st sess.), c. 24, s. 218; 1987, c. 68, s. 106; 1993, c. 15, s. 81.

212. The Board may enter into an agreement with the government of any other province for the purpose of obtaining information in connection with the administration of this Act.

1965 (1st sess.), c. 24, s. 219.

213. The Board may, with the approval of the Government, furnish to the government of Canada or of another province any information obtained under this Act.

1965 (1st sess.), c. 24, s. 220.

214. The Board may, in accordance with the terms and conditions provided for in the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), furnish information obtained under this Act to any department or agency under the jurisdiction of the Gouvernement du Québec, except information respecting the earnings and contributions of contributors.

1975, c. 17, s. 2; 1977, c. 5, s. 14; 1990, c. 57, s. 44.

DIVISION IV RECIPROCAL AGREEMENTS

215. Where under the law of a country other than Canada provision is made for the payment of retirement, disability, death or survivors’ benefits, the Board may enter into an agreement with the appropriate authority of the government of that country relating to

(a)  the exchange of information,

(b)  the administration of benefits payable under this Act to persons resident in that country and the extension of benefits under the law of that country or under this Act to and in respect of persons employed in or resident in that country,

(c)  the administration of benefits payable under that law to persons resident in Québec and the extension of benefits under that law or under this Act to and in respect of persons employed in or resident in Québec, and

(d)  any matter relating to the administration of the law of that country or of this Act.

For the purpose of giving effect to any such agreement, the Government may make regulations respecting the manner in which this Act shall apply to any case affected by the agreement and for adapting the provisions of this Act thereto. Such regulations may contain provisions allowing for such financial adjustments as the agreement may require.

1965 (1st sess.), c. 24, s. 221.

DIVISION V ACTUARIAL REPORT

216. At least once in every three years, the Board shall cause to be prepared an actuarial valuation on the operation of this Act and on the state of the Board’s account. The report made after the valuation shall include, in particular, for each of the 10 subsequent years and for every fifth year within a total period of not less than 20 years thereafter, an estimate of the Board’s revenue and expenditures and a study of the long-term effects thereof on the accumulation of the reserve.

An actuarial valuation prepared under the first paragraph shall describe the situation of the plan as of 31 December of a year; the valuation report must be available before the end of the following year.

The valuation is done by using the rates of contribution fixed in section 44.1.

1965 (1st sess.), c. 24, s. 223; 1986, c. 59, s. 8; 1997, c. 73, s. 82.

217. Where a bill is introduced in the National Assembly to amend this Act immediately or in the future, the Board shall cause to be prepared a report showing the extent to which such bill affects the estimates of the most recent report made under section 216.

1965 (1st sess.), c. 24, s. 224 (part); 1968, c. 9, s. 90.

218. The reports contemplated in sections 216 and 217 shall be prepared by an actuary who is a fellow of the Canadian Institute of Actuaries or enjoys a status considered equivalent thereto by the said society.

Such reports are transmitted to the Minister of Employment and Solidarity, who shall forthwith lay the same before the National Assembly if then sitting, or if it is not then sitting within the first five days of the next session.

Moreover if the National Assembly is dissolved at the time the Minister of Employment and Solidarity receives a report contemplated in section 217, he shall forthwith cause such report to be published in the Gazette officielle du Québec.

1965 (1st sess.), c. 24, s. 225; 1968, c. 9, s. 90; 1970, c. 19, s. 1; 1981, c. 9, s. 35; 1982, c. 53, s. 57; 1985, c. 4, s. 24; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1997, c. 63, s. 128.

218.1. At least every six years, the competent committee of the National Assembly shall hold a public consultation on the examination of the operation of this Act, the state of the Board’s account and the accumulation of the reserve, and the advisability of proposing changes to the benefits provided for in this Act and to the rate of contribution.

1997, c. 73, s. 83.

DIVISION VI REGULATIONS

219. The Board may make regulations

(a)  prescribing anything that is to be prescribed otherwise than under Title III and Division I of Title V;

(b)  (paragraph repealed);

(c)  determining the conditions that persons to whom section 86, 133.1 or 175 applies must satisfy and the information they must furnish to be considered to maintain another person;

(c.1)  fixing, for the purposes of section 102.4.1, the time within which an application for the annulment of partition may be presented;

(d)  (paragraph repealed);

(e)  (paragraph repealed);

(f)  (paragraph repealed);

(f.1)  (paragraph repealed);

(g)  prescribing the time, manner and form of applications for benefits, applications for the partition of a retirement pension and applications for the partition of earnings, the information and evidence to be furnished in connection therewith and the procedure to be followed in dealing with and approving applications;

(g.1)  for the partition of unadjusted pensionable earnings between former de facto spouses, under sections 102.10.3 to 102.10.9:

(1)  defining the periods in which former de facto spouses are deemed not to have lived in a de facto union;

(2)  determining the content of an agreement relating to such a partition;

(g.2)  defining, for the partition of a retirement pension under sections 158.3 to 158.8, the periods in which de facto spouses are deemed not to have lived in a de facto union and adapting those provisions to the situation of married spouses who lived in a de facto union before their marriage;

(h)  regulating the time, manner and form of an application for benefits, an application for the partition of a retirement pension or an application for the partition of earnings by a person who is incapable of managing his own affairs, and prescribing the manner in which any benefit or partition shall be paid, administered or effected, as the case may be;

(h.1)  determining, for the purposes of the second paragraph of section 95 and the third paragraph of section 96, the method of calculating the annual income required to qualify an occupation as being substantially gainful;

(i)  (paragraph repealed);

(i.1)  determining, for the purposes of the third paragraph of section 95, the circumstances and conditions under which a person may be considered to have ceased working by reason of his disability, and the circumstances and conditions under which the gainful occupation of a person constitutes his usual occupation;

(j)  determining the information and documents to be produced to prove a disability;

(j.1)  establishing the conditions and circumstances in which a person may be considered to be disabled for the purposes of sections 95 and 96;

(j.2)  establishing the criteria which, for the purposes of the fourth paragraph of section 139, enable groups of contributors to be identified, and establishing the manner of fixing the date on which a contributor is presumed to have made an application for a retirement pension;

(k)  determining the cases which may give rise to the payment referred to in section 142.1 and the terms and conditions of such a payment, prescribing the method to be used to calculate the amount of the single payment or to establish the interval between payments;

(k.1)  determining, for the purposes of section 120.1, the manner of adjustment of a retirement pension and the standards, factors and methods of calculation to be applied in making the adjustment;

(k.2)  establishing, for the purposes of section 143.0.1, the method of computing interest;

(k.3)  prescribing, for the purposes of section 150, the times and the terms and conditions of repayment of sums that may be recovered and the percentage and monthly amount up to which the Board may make deductions from benefits to compensate a debt;

(l)  prescribing the payment of any amount on account of a benefit that remains unpaid at the death of a beneficiary;

(m)  prescribing the terms and conditions governing the payment of benefits under the agreement contemplated in section 177;

(n)  requiring employers to distribute to their employees material relating to the assignment of Social Insurance Numbers;

(o)  prescribing the conditions upon which and the circumstances in which Social Insurance Number Cards that have been lost or destroyed may be replaced;

(p)  (paragraph repealed);

(q)  (paragraph repealed);

(r)  enacting any measure necessary or useful for the carrying out of any Title other than Title III and Division I of Title V;

(s)  determining in which manner the calculations provided in sections 117, 118, 124 and 133 must be made;

(t)  determining the manner of rounding off a fraction that is less than one resulting from the calculations made in the application of Title IV;

(u)  (paragraph repealed);

(v)  prescribing the costs exigible for the carrying out of a seizure by garnishment;

(w)  determining the terms and conditions of the agreements referred to in section 195.1 and the circumstances in which the agreements cease to have effect;

(x)  fixing, for the purposes of the third paragraph of section 145, the conditions, manner and form of an application for the transfer of retroactive disability pension and of an application relating to the deduction and remittance of the amounts thus transferred to the administrator of a disability insurance plan.

1965 (1st sess.), c. 24. s. 226; 1972, c. 53, s. 63; 1973, c. 16, s. 12; 1974, c. 16, s. 44; 1974, c. 39, s. 50; 1977, c. 24, s. 14; 1983, c. 12, s. 27; 1985, c. 4, s. 25; 1989, c. 42, s. 11; 1989, c. 55, s. 41; 1993, c. 15, s. 82; 1993, c. 72, s. 19; 1996, c. 15, s. 5; 1997, c. 19, s. 4; 1997, c. 73, s. 84.

220. The regulations made by the Board shall not come into force until approved by the Government and published in the Gazette officielle du Québec.

1965 (1st sess.), c. 24, s. 227; 1985, c. 4, s. 26; 1993, c. 15, s. 83.

221. The Board, with the authorization of the Government, may enter into any agreement provided for in this Act except the agreements contemplated in Title III and Division I of Title V which may, with the same authorization, be entered into by the Minister.

1965 (1st sess.), c. 24, s. 228; 1972, c. 53, s. 64.

222. (Repealed).

1965 (1st sess.), c. 24, s. 229; 1974, c. 39, s. 51; 1991, c. 13, s. 3.

DIVISION VII PENAL PROVISIONS

1992, c. 61, s. 519.

223. Every person who

(a)  knowingly makes a false or misleading statement in any application or declaration or makes any application or declaration that by reason of any non-disclosure of facts is false or misleading, or obtains any benefit payment by false pretences,

(b)  being the payee thereof, negotiates or attempts to negotiate any cheque for a benefit to which he knows he is not entitled,

(c)  knowingly fails to return any cheque or the amount thereof or any excess amount, as required by section 147,

(d)  knowingly furnishes any false or misleading information in any application for a Social Insurance Number,

(e)  knowingly makes an application for a Social Insurance Number, having been assigned such a number, whether giving the same or different information in such application as in his previous application, or

(f)  fails to comply with section 199 or 200 or any regulation made under paragraph n of section 219,

(g)  (paragraph repealed),

is guilty of an offence and liable to a fine of $25 to $200.

1965 (1st sess.), c. 24, s. 230; 1987, c. 68, s. 107.

224. Where a legal person is convicted of an offence under this Act, every officer, director or chief executive officer and every agent of the legal person who directed, authorized, assented to, acquiesced in or participated in the offence is a party to the offence, and is liable to the punishment provided for the offence whether or not the legal person has been prosecuted or convicted therefor.

1965 (1st sess.), c. 24, s. 231; 1992, c. 61, s. 520; 1997, c. 73, s. 85.

225. Offences under the provisions of sections 59 and 63 shall be prescribed by five years from the date of the commission of the offence.

1965 (1st sess.), c. 24, s. 232; 1990, c. 4, s. 767; 1992, c. 61, s. 521.

226. (Repealed).

1965 (1st sess.), c. 24, s. 233; 1990, c. 4, s. 768; 1992, c. 61, s. 522.

227. (Repealed).

1965 (1st sess.), c. 24, s. 234; 1990, c. 4, s. 769; 1992, c. 61, s. 523.

TITLE VII FINAL PROVISIONS

228. The Minister of Employment and Solidarity shall have charge of the application of those provisions of this Act whose application is not under the jurisdiction of the Minister of Revenue.

1970, c. 19, s. 2; 1981, c. 9, s. 35; 1982, c. 53, s. 57; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1997, c. 63, s. 128.

229. The Board shall repay to the extent established in section 230, to the Minister of Employment and Solidarity, the benefit granted under a last resort financial assistance program provided for in the Act respecting income support, employment assistance and social solidarity in respect of each surviving spouse, disabled person, orphan and child of a disabled person who would be a beneficiary of the pensions contemplated in paragraphs b, d, e and f of section 105 as if the obligations relating to the contributions had been performed with respect to them.

This section applies notwithstanding sections 235 and 236 of chapter 24 of the Statutes of 1965 (1st session) relating to the coming into force of the Plan.

1972, c. 53, s. 65; 1974, c. 16, s. 45; 1981, c. 9, s. 35; 1982, c. 53, s. 57; 1988, c. 51, s. 123; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1997, c. 63, s. 128; 1998, c. 36, s. 190.

230. The amount of the repayment mentioned in section 229 shall be equal to one-half of the aggregate of

(a)  the benefit contemplated in section 124 for each surviving spouse or disabled person and

(b)  the benefit contemplated in section 138 for each orphan or child of a disabled person.

However, the amount of such repayment shall not exceed one-half of the amounts actually paid by the Minister of Employment and Solidarity for each person mentioned in the preceding paragraph.

1972, c. 53, s. 65; 1974, c. 16, s. 46; 1981, c. 9, s. 35; 1982, c. 53, s. 57; 1992, c. 44, s. 81; 1994, c. 12, s. 67; 1997, c. 63, s. 128.

231. The repayment mentioned in section 229 shall be made only in respect of persons less than 65 years of age who are eligible under a last resort financial assistance program provided for in the Act respecting income support, employment assistance and social solidarity (chapter S-32.001) and who were receiving social aid on 31 December 1971 and are not beneficiaries of the pensions contemplated in section 105.

1972, c. 53, s. 65; 1988, c. 51, s. 124; 1998, c. 36, s. 191.

232. (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 SCHEDULES

In accordance with section 17 of the Act respecting the consolidation of the statutes (chapter R-3), chapter 24 of the statutes of 1965 (1st session), in force on 31 December 1977, is repealed, except the second paragraph of section 144, sections 164, 224 (part), 234g, 235 and 236, effective from the coming into force of chapter R-9 of the Revised Statutes.

In accordance with section 17 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), subparagraph e of section 165a of chapter 24 of the statutes of 1965 (1st session), in force on 1 June 1979, is repealed effective from the coming into force of the updating to 1 June 1979 of chapter R-9 of the Revised Statutes.

Sections 1, 96, 102.1, 158.3, 158.5, 158.6, 158.8, 177.1 and 180.1 of this Act will be amended on 1 July 1999 which is the date of coming into force of paragraph 3 of section 1, of paragraph 1 of section 22, of sections 30, 65, of paragraph 2 of section 66, of paragraphs 2 and 3 of section 67, of paragraphs 1 and 2 of section 69, of sections 74 and 75 of chapter 73 of the statutes of 1997 (1997, c. 73, s. 98).

Sections 145, 229 and 231 of this Act will be amended upon the coming into force of sections 189 to 191 of chapter 36 of the statutes of 1998 on the date or dates fixed by order of the Government.

The heading preceding section 102.1 of this Act will be replaced on 1 July 1999 which is the date of coming into force of section 29 of chapter 73 of the statutes of 1997 (1997, c. 73, s. 98).

A heading and sections will be inserted after section 102.10.2 of this Act on 1 July 1999 which is the date of coming into force of section 35 of chapter 73 of the statutes of 1997 (1997, c. 73, s. 98).