R-9, r. 4 - Regulation respecting the participation of Indians in the Québec Pension Plan

Section 2 Disposition versions

2012-09-01

2. Where the employment in Québec of a worker who is an Indian is excepted employment solely because of paragraph j of section 3 of the Act, the employment is not considered to be excepted employment if

(a)  the worker is resident in Canada; and

(b)  the employer of the worker has made an irrevocable election in the prescribed form containing the prescribed information that the employer sent to the Minister of Revenue, so that the employment of each worker resident in Canada who is an Indian employed by the employer that would, if no reference were made to this section, be excepted employment solely because of paragraph j of section 3 of the Act, is not considered to be excepted employment as of the date the employer indicated on the prescribed form, which must be later than 30 June 2006 and not earlier than the date on which the prescribed form is filed.

O.C. 1020-2007, s. 2.