2. (1) The Gouvernement may pay to every self-employed worker who, during a year, is an individual contemplated by paragraph a, b or g of section 695 of the Taxation Act (chapter I-3) and whose income for such year is less than $5,600, a sum equal to the lesser of the following amounts:(a) one-half of the contribution that he has paid as a self-employed worker for such year under the Act respecting the Québec Pension Plan, or
(b) the difference between $5,600 and the amount of his income for such year.
(2) The Gouvernement may also pay to every self-employed worker who, during a year, is not an individual described in subsection 1 and whose income for such year is less than $3,700, a sum equal to the lesser of the following amounts:(a) one-half of the contribution that he has paid as a self-employed worker for such year under the Act respecting the Québec Pension Plan, or
(b) the difference between $3,700 and the amount of his income for such year.
(3) No sum granted under this section shall be paid before the assessment of the contribution of the self-employed worker for the year has been determined in accordance with the Act respecting the Québec Pension Plan.
(4) The sums required for the purposes of this section shall be taken out of the consolidated revenue fund.