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R-9 - Act respecting the Québec Pension Plan
Section 47.1
Disposition versions
47.1. The amount that is the self-employed earnings determined for a year under section 47, in respect of a worker who is an Indian, within the meaning of the Indian Act (R.S.C. 1985, c. I-5), is to be reduced by the amount that the worker may deduct in computing the worker’s taxable income under paragraph e of section 725 of the Taxation Act (chapter I-3), in relation to the earnings.
The amount that is earnings as a family-type resource or an intermediate resource determined for a year under section 47, in respect of a worker who is an Indian, within the meaning of the Indian Act, is to be reduced by the part of that amount that constitutes property situated on a reserve, within the meaning assigned by section 725.0.1 of the Taxation Act.
47.1. The amount that is the self-employed earnings determined for a year under section 47, in respect of a worker who is an Indian, within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5), is to be reduced by the amount that the worker may deduct in computing the worker’s taxable income under paragraph e of section 725 of the Taxation Act (chapter I-3), in relation to the earnings.
