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

Section 4 Disposition versions

2019-02-27

4. If, in a year, a worker who is an Indian performs employment in Québec that is excepted employment solely because of paragraph j of section 3 of the Act, in respect of which the employer has not made the election in paragraph b of section 2, the amount to which subparagraph a of the second paragraph of section 55 of the Act and the portion of the first paragraph of section 55.2 of the Act before its subparagraph a refer is equal to the amount that the worker’s pensionable salary and wages for the year would be if the employment were pensionable employment and no other pensionable employment had been performed by the worker during the year to the extent that, during the year, the worker is resident in Québec pursuant to section 8 of the Act or is deemed to be employed in Québec under the Taxation Act (chapter I-3).

Section 7 of the Act applies for the purpose of determining if employment is performed in Québec.

O.C. 1020-2007, s. 4; O.C. 117-2019, s. 1.

2012-09-01

4. If, in a year, a worker who is an Indian performs employment in Québec that is excepted employment solely because of paragraph j of section 3 of the Act, in respect of which the employer has not made the election in paragraph b of section 2, the amount to which subparagraph a of the second paragraph of section 55 of the Act refers is equal to the amount that the worker’s pensionable salary and wages for the year would be if the employment were pensionable employment and no other pensionable employment had been performed by the worker during the year to the extent that, during the year, the worker is resident in Québec pursuant to section 8 of the Act or is deemed to be employed in Québec under the Taxation Act (chapter I-3).

Section 7 of the Act applies for the purpose of determining if employment is performed in Québec.

O.C. 1020-2007, s. 4.