Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
R-9 - Act respecting the Québec Pension Plan
Section 81
Disposition versions
81. The Government may make regulations
(a) prescribing anything that by this title or Division I of Title V is to be prescribed,
(b) requiring any class of persons to file the required returns in connection with contributions,
(c) requiring any person who files a return to supply a copy thereof or a prescribed portion thereof to each person in respect of whose contributions the return relates,
(d) prescribing a penalty not exceeding $10 a day for each day of default and not exceeding in all $250 for non-compliance with a regulation made under paragraph b or c,
(e) regulating the procedure to be followed in the determination of questions submitted to the Minister,
(f) defining the circumstances in which deductions may be made respecting the lodging of any regular minister of a religious denomination,
(g) determining how and when the computations provided for in sections 38 and 40 must be made,
(h) defining, for the application of sections 50, 52 and 59, the circumstances in which, in the case of municipalities, metropolitan communities, school service centres, school boards, general and vocational colleges, public institutions and private institutions under agreement within the meaning of the Act respecting health services and social services (chapter S‐4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5), upon a change of employer as a result of constitution, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer,
(i) determining in what circumstances, for what objects and upon what terms and conditions the income received by an employee at a particular time is deemed received at another time,
(j) enacting any measure necessary or useful to carry out this title or Division I of Title V;
(k) determining, in respect of a worker who is an Indian, within the meaning of the Indian Act (R.S.C. 1985, c. I-5), in what circumstances the worker’s employment that is excepted employment solely because of paragraph j of section 3, is not considered to be excepted employment, and in what circumstances section 47.1 does not apply in respect of the worker.
81. The Government may make regulations
(a) prescribing anything that by this title or Division I of Title V is to be prescribed,
(b) requiring any class of persons to file the required returns in connection with contributions,
(c) requiring any person who files a return to supply a copy thereof or a prescribed portion thereof to each person in respect of whose contributions the return relates,
(d) prescribing a penalty not exceeding $10 a day for each day of default and not exceeding in all $250 for non-compliance with a regulation made under paragraph b or c,
(e) regulating the procedure to be followed in the determination of questions submitted to the Minister,
(f) defining the circumstances in which deductions may be made respecting the lodging of any regular minister of a religious denomination,
(g) determining how and when the computations provided for in sections 38 and 40 must be made,
(h) defining, for the application of sections 50, 52 and 59, the circumstances in which, in the case of municipalities, metropolitan communities, school boards, general and vocational colleges, public institutions and private institutions under agreement within the meaning of the Act respecting health services and social services (chapter S‐4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5), upon a change of employer as a result of constitution, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer,
(i) determining in what circumstances, for what objects and upon what terms and conditions the income received by an employee at a particular time is deemed received at another time,
(j) enacting any measure necessary or useful to carry out this title or Division I of Title V;
(k) determining, in respect of a worker who is an Indian, within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5), in what circumstances the worker’s employment that is excepted employment solely because of paragraph j of section 3, is not considered to be excepted employment, and in what circumstances section 47.1 does not apply in respect of the worker.
81. The Government may make regulations
(a) prescribing anything that by this title or Division I of Title V is to be prescribed,
(b) requiring any class of persons to file the required returns in connection with contributions,
(c) requiring any person who files a return to supply a copy thereof or a prescribed portion thereof to each person in respect of whose contributions the return relates,
(d) prescribing a penalty not exceeding $10 a day for each day of default and not exceeding in all $250 for non-compliance with a regulation made under paragraph b or c,
(e) regulating the procedure to be followed in the determination of questions submitted to the Minister,
(f) defining the circumstances in which deductions may be made respecting the lodging of any regular minister of a religious denomination,
(g) determining how and when the computations provided for in sections 38 and 40 must be made,
(h) defining, for the application of sections 50, 52 and 59, the circumstances in which, in the case of municipalities, metropolitan communities, school boards, general and vocational colleges, public institutions and private institutions under agreement within the meaning of the Act respecting health services and social services (chapter S‐4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5), upon a change of employer as a result of constitution, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer,
(i) determining in what circumstances, for what objects and upon what terms and conditions the income received by an employee at a particular time is deemed received at another time,
(j) enacting any measure necessary or useful to carry out this title or Division I of Title V.
81. The Government may make regulations
(a) prescribing anything that by this title or Division I of Title V is to be prescribed,
(b) requiring any class of persons to file the required returns in connection with contributions,
(c) requiring any person who files a return to supply a copy thereof or a prescribed portion thereof to each person in respect of whose contributions the return relates,
(d) prescribing a penalty not exceeding $10 a day for each day of default and not exceeding in all $250 for non-compliance with a regulation made under paragraph b or c,
(e) regulating the procedure to be followed in the determination of questions submitted to the Minister,
(f) defining the circumstances in which deductions may be made respecting the lodging of any regular minister of a religious denomination,
(g) determining how and when the computations provided for in sections 38 and 40 must be made,
(h) defining, for the application of sections 50, 52 and 59, the circumstances in which, in the case of municipalities, urban communities, school boards, general and vocational colleges, public institutions and private institutions under agreement within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), upon a change of employer as a result of constitution, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer,
(i) determining in what circumstances, for what objects and upon what terms and conditions the income received by an employee at a particular time is deemed received at another time,
(j) enacting any measure necessary or useful to carry out this title or Division I of Title V.
81. The Government may make regulations
(a) prescribing anything that by this title or Division I of Title V is to be prescribed,
(b) requiring any class of persons to file the required returns in connection with contributions,
(c) requiring any person who files a return to supply a copy thereof or a prescribed portion thereof to each person in respect of whose contributions the return relates,
(d) prescribing a penalty not exceeding $10 a day for each day of default and not exceeding in all $250 for non-compliance with a regulation made under paragraph b or c,
(e) regulating the procedure to be followed in the determination of questions submitted to the Minister,
(f) defining the circumstances in which deductions may be made respecting the lodging of any regular minister of a religious denomination,
(g) determine how and when the computations provided for in sections 38 and 40 must be made,
(h) defining, for the application of sections 50, 52 and 59, the circumstances in which, in the case of municipal corporations, urban communities, school boards, general and vocational colleges, public institutions and private institutions under agreement within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), upon a change of employer as a result of incorporation, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer,
(i) determining in what circumstances, for what objects and upon what terms and conditions the income received by an employee at a particular time is deemed received at another time,
(j) enacting any measure necessary or useful to carry out this title or Division I of Title V.
81. The Government may make regulations
(a) prescribing anything that by this title or Division I of Title V is to be prescribed,
(b) requiring any class of persons to file the required returns in connection with contributions,
(c) requiring any person who files a return to supply a copy thereof or a prescribed portion thereof to each person in respect of whose contributions the return relates,
(d) prescribing a penalty not exceeding $10 a day for each day of default and not exceeding in all $250 for non-compliance with a regulation made under paragraph b or c,
(e) regulating the procedure to be followed in the determination of questions submitted to the Minister,
(f) defining the circumstances in which deductions may be made respecting the lodging of any regular minister of a religious denomination,
(g) determine how and when the computations provided for in sections 38 and 40 must be made,
(h) defining, for the application of sections 50, 52 and 59, the circumstances in which, in the case of municipal corporations, urban communities, school boards, general and vocational colleges, public institutions and private institutions under agreement within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5), upon a change of employer as a result of incorporation, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer,
(i) determining in what circumstances, for what objects and upon what terms and conditions the income received by an employee at a particular time is deemed received at another time,
(j) enacting any measure necessary or useful to carry out this title or Division I of Title V.
81. The Government may make regulations
(a) prescribing anything that by this title or Division I of Title V is to be prescribed,
(b) requiring any class of persons to file the required returns in connection with contributions,
(c) requiring any person who files a return to supply a copy thereof or a prescribed portion thereof to each person in respect of whose contributions the return relates,
(d) prescribing a penalty not exceeding $10 a day for each day of default and not exceeding in all $250 for non-compliance with a regulation made under paragraph b or c,
(e) regulating the procedure to be followed in the determination of questions submitted to the Minister,
(f) defining the circumstances in which deductions may be made respecting the lodging of any regular minister of a religious denomination,
(g) determine how and when the computations provided for in sections 38 and 40 must be made,
(h) defining, for the application of sections 50, 52 and 59, the circumstances in which, in the case of municipal corporations, urban communities, school boards, general and vocational colleges, public establishments and private establishments under agreement within the meaning of the Act respecting health services and social services (chapter S-5), upon a change of employer as a result of incorporation, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer,
(i) determining in what circumstances, for what objects and upon what terms and conditions the income received by an employee at a particular time is deemed received at another time,
(j) enacting any measure necessary or useful to carry out this title or Division I of Title V.
81. The Government may make regulations
(a) prescribing anything that by this title or Division I of Title V is to be prescribed,
(b) requiring any class of persons to file the required returns in connection with contributions,
(c) requiring any person who files a return to supply a copy thereof or a prescribed portion thereof to each person in respect of whose contributions the return relates,
(d) prescribing a penalty not exceeding $10 a day for each day of default and not exceeding in all $250 for non-compliance with a regulation made under paragraph b or c,
(e) regulating the procedure to be followed in the determination of questions submitted to the Minister,
(f) defining the circumstances in which deductions may be made respecting the lodging of any regular minister of a religious denomination,
(g) determine how and when the computations provided for in sections 38 and 40 must be made,
(h) defining, for the application of sections 50, 52 and 59, the circumstances in which, in the case of municipal corporations, urban or regional communities, school boards, general and vocational colleges, public establishments and private establishments under agreement within the meaning of the Act respecting health services and social services (chapter S-5), upon a change of employer as a result of incorporation, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer,
(i) determining in what circumstances, for what objects and upon what terms and conditions the income received by an employee at a particular time is deemed received at another time,
(j) enacting any measure necessary or useful to carry out this title or Division I of Title V.
