R-9, r. 6 - Regulation respecting pensionable employment

Section 1 Disposition versions

2012-09-01

1. For the purposes of the Act respecting the Québec Pension Plan and this Regulation,

(a)  “agriculture” means all the operations relating to farming when carried on a farm for the benefit of an individual or other person who is a farmer and, without limiting the generality of the foregoing, includes:

(1)  the following operations, when they are carried on a farm for the benefit of an individual or other person who is a farmer:

i.  clearing of land for the purposes of farming;

ii.  cultivation of the soil;

iii.  conservation of the soil, including the construction, maintenance and operation of drainage systems, ditches, canals, reservoirs or waterways exclusively for the purposes of farming;

iv.  producing, harvesting, storing or grading of any natural product of farming;

v.  harvesting of wild berries, including the preparation of land therefor;

vi.  raising of bees and producing of honey;

vii.  breeding or raising of livestock, furbearing animals or birds of any kind;

viii.  producing of eggs;

ix.  dairy farming and the processing of butter cheese on the farm where it is produced;

x.  producing of maple sap, maple syrup or maple sugar;

(2)  the marketing or selling, off the farm for the benefit of such farmer, of any of the products of the operations previously described in this paragraph, where such marketing or selling is incidental to those operations;

(b)  “agricultural enterprise” means the business of agriculture carried on for the benefit of an individual or other person who is a farmer;

(c)  “horticulture” means the operations relating to:

(1)  raising, producing or harvesting of vegetables, flowers, shrubs or ornemental grasses and their seeds, seedlings grafts or cuttings;

(2)  landscape gardening where such landscape gardening is only incidental to the carrying on of any of the operations described in subparagraph 1 or the operations of agriculture;

(3)  all services incidental to the carrying on of the operations described in subparagraph 1 or 2 if such services are performed where the operations are carried on;

(d)  “fishing” means fishing for any fish, including shellfish, crustaceans, molluscs, or any aquatic animal or plant;

(e)  “hunting” means hunting for any wild animal, but does not include any operation involved in carrying on the business of rodent extermination;

(f)  “trapping” means trapping any wild animal, but does not include any operation involved in carrying on the business of rodent extermination;

(g)  “forestry” means all operations in a forest or on a woodlot or tree farm relating to:

(1)  the breeding, raising, propagation, production, cutting or harvesting of trees;

(2)  logging, namely:

i.  the cutting of trees, converting them into timber, and all operations for the purpose of getting the timber from the forest, woodlot or tree farm to a mill, plant or factory;

ii.  lumbering, namely, the preparation of timber for milling into and the milling of timber into lumber or boards;

(3)  all services incidental to the carrying on of any of the operations described in subparagraphs 1 and 2 if such services are performed where the operations are carried on;

(h)  “timber” means trees, logs of any size, lathwood, pulp- wood, fuelwood, tiewood, veneerwood, posts, bolts, piles, pit props, spars, stakes, bark, chips or any crude wood before it has been milled or otherwise manufactured;

(i)  “international organization” means an organization of which Canada is a member, whether such organization is brought into relationship with the United Nations in accordance with article 63 of the Charter of the United Nations, or whether such organization has as its primary purpose the maintenance of international peace or the economic or social well-being of a community of nations;

(j)  “foreign affiliate” means a corporation described as such in Chapter I of Title X of Book III of Part I of the Taxation Act (chapter I-3).

R.R.Q., 1981, c. R-9, r. 8, s. 1.