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R-9 - Act respecting the Québec Pension Plan
Section 48
Disposition versions
48. Except where section 48.0.1 applies, the pensionable self-employed earnings of a worker for a year are his self-employed earnings, excluding income referred to in subparagraphs a and b of the second paragraph of section 45.
Nevertheless, for a year in which a worker reaches 18 years of age, in which a disability pension ceases to be payable to him under this Act or under a similar plan while no retirement pension was payable to him under this Act or in which such a pension becomes payable to him while he is a beneficiary of a disability pension under this Act, 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, after the disability pension ceases or after the day preceding the beginning of the retirement pension 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 base contributory period under subparagraph a of the third 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.
Despite the first and second paragraphs, the pensionable self-employed earnings of a worker for a year are equal to
(a) where the year is that in respect of which the worker made an election under the first paragraph of section 49.1, the amount obtained by multiplying the amount of his self-employed earnings by the proportion that the number of months in the year, other than those that, by reason of a disability of the worker, are excluded from the worker’s base contributory period under subparagraph a of the third paragraph of section 101, that precede the month in which the election is deemed, under the fourth paragraph of section 49.1, to have been made bears to 12; or
(b) where the year is that in respect of which the worker revoked such an election under section 49.2, the amount obtained by multiplying the amount of his self-employed earnings by the proportion that the number of months in the year that are subsequent to the month preceding the month in which the election is deemed, under the third paragraph of section 49.2, to have been revoked bears to 12.
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, in which a disability pension ceases to be payable to him under this Act or under a similar plan while no retirement pension was payable to him under this Act or in which such a pension becomes payable to him while he is a beneficiary of a disability pension under this Act, 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, after the disability pension ceases or after the day preceding the beginning of the retirement pension 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 base contributory period under subparagraph a of the third 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.
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 base contributory period under subparagraph a of the third 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.
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.
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.
48. The pensionable self-employed earnings of a worker for a year are his self-employed earnings for the year, excluding earnings contemplated in the second paragraph of section 45 and his earnings after a retirement pension has become payable to him under this Act or under a similar plan.
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 reduced in the proportion that the number of months after he reaches 18 years of age or after the disability pension ceases bears to 12.
Also, for a year in which a worker reaches 70 years of age, or in which a retirement or disability pension becomes payable to him under this act or under a similar plan, his pensionable self-employed earnings are reduced in the proportion that the number of months before he reaches 70 years of age, or prior to the date when the retirement or disability pension becomes payable to him, bears to 12.
48. The pensionable self-employed earnings of a worker for a year are his self-employed earnings for the year, excluding earnings contemplated 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 reduced in the proportion that the number of months after he reaches 18 years of age or after the disability pension ceases bears to 12.
Also, for a year in which a worker reaches 70 years of age, or in which a retirement or disability pension becomes payable to him under this act or under a similar plan, his pensionable self-employed earnings are reduced in the proportion that the number of months before he reaches 70 years of age, or prior to the date when the retirement or disability pension becomes payable to him, bears to 12.
