R-9 - Act respecting the Québec Pension Plan

Section 1 Disposition versions

2021-12-10

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, a family-type resource, an intermediate resource or an employee;

(i)  “employer” : a person, including the State, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee, self-employed worker, a family-type resource or an intermediate resource, or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  (paragraph repealed);

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a reassessment and an additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who,

(1)  for a child under seven years of age,

i.  receives a family allowance or benefit under the statutes of Québec or Canada, other than an allowance or benefit paid for the month of the child’s birth;

ii.  would, had it not been for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

iii.  receives an amount in respect of a family allowance under Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3); this subparagraph applies only if no person receives, in respect of the child, an amount referred to in subparagraph 2;

iv.  is considered to be an eligible individual for the purposes of the child tax benefit or Canada child benefit provided for in the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), or could have been so considered had the person filed the notice for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraphs i to iii;

(2)  for a child under 18 years of age, receives an amount referred to as the “supplement for handicapped children requiring exceptional care” under subparagraph c of the second paragraph of section 1029.8.61.18 of the Taxation Act;

(w)  “family-type resource” : a family-type resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2) applies;

(x)  “intermediate resource” : an intermediate resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements applies.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1; 1999, c. 40, s. 249; 2005, c. 1, s. 332; 2009, c. 24, s. 97; 2015, c. 20, s. 61; 2018, c. 2, s. 2; 2019, c. 14, s. 530; 2020, c. 30, s. 87; 2021, c. 36, s. 185.

Amendments made by 2020, c. 30, s. 87 have effect from 1 January 2020.

2020-12-11

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, a family-type resource, an intermediate resource or an employee;

(i)  “employer” : a person, including the State, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee, self-employed worker, a family-type resource or an intermediate resource, or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  (paragraph repealed);

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who,

(1)  for a child under seven years of age,

i.  receives a family allowance or benefit under the statutes of Québec or Canada, other than an allowance or benefit paid for the month of the child’s birth;

ii.  would, had it not been for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

iii.  receives an amount in respect of a family allowance under Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3); this subparagraph applies only if no person receives, in respect of the child, an amount referred to in subparagraph 2;

iv.  is considered to be an eligible individual for the purposes of the child tax benefit or Canada child benefit provided for in the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), or could have been so considered had the person filed the notice for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraphs i to iii;

(2)  for a child under 18 years of age, receives an amount referred to as the “supplement for handicapped children requiring exceptional care” under subparagraph c of the second paragraph of section 1029.8.61.18 of the Taxation Act;

(w)  “family-type resource” : a family-type resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2) applies;

(x)  “intermediate resource” : an intermediate resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements applies.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1; 1999, c. 40, s. 249; 2005, c. 1, s. 332; 2009, c. 24, s. 97; 2015, c. 20, s. 61; 2018, c. 2, s. 2; 2019, c. 14, s. 530; 2020, c. 30, s. 87.

Amendments made by 2020, c. 30, s. 87 have effect from 1 January 2020.

2019-06-19

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, a family-type resource, an intermediate resource or an employee;

(i)  “employer” : a person, including the State, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee, self-employed worker, a family-type resource or an intermediate resource, or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  (paragraph repealed);

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(2.1)  receives an amount in respect of a family allowance under Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3); and

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit or the Canada child benefit provided for in the Income Tax Act (R.S.C. 1985, c. 1, 5th Suppl.), or would have been so considered had the person filed the notice prescribed for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraphs 1 to 2.1;

(w)  “family-type resource” : a family-type resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2) applies;

(x)  “intermediate resource” : an intermediate resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements applies.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1; 1999, c. 40, s. 249; 2005, c. 1, s. 332; 2009, c. 24, s. 97; 2015, c. 20, s. 61; 2018, c. 2, s. 2; 2019, c. 14, s. 530.

2018-02-22

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, a family-type resource, an intermediate resource or an employee;

(i)  “employer” : a person, including the State, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee, self-employed worker, a family-type resource or an intermediate resource, or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  (paragraph repealed);

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(2.1)  receives an amount in respect of a child assistance payment under Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3); and

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), or would have been so considered had he filed the notice prescribed for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraphs 1 to 2.1;

(w)  “family-type resource” : a family-type resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2) applies;

(x)  “intermediate resource” : an intermediate resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements applies.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1; 1999, c. 40, s. 249; 2005, c. 1, s. 332; 2009, c. 24, s. 97; 2015, c. 20, s. 61; 2018, c. 2, s. 2.

2016-01-01

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, a family-type resource, an intermediate resource or an employee;

(i)  “employer” : a person, including the State, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee, self-employed worker, a family-type resource or an intermediate resource, or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Retraite Québec” : Retraite Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(2.1)  receives an amount in respect of a child assistance payment under Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3); and

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), or would have been so considered had he filed the notice prescribed for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraphs 1 to 2.1;

(w)  “family-type resource” : a family-type resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2) applies;

(x)  “intermediate resource” : an intermediate resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements applies.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1; 1999, c. 40, s. 249; 2005, c. 1, s. 332; 2009, c. 24, s. 97; 2015, c. 20, s. 61.

2012-01-01

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, a family-type resource, an intermediate resource or an employee;

(i)  “employer” : a person, including the State, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee, self-employed worker, a family-type resource or an intermediate resource, or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(2.1)  receives an amount in respect of a child assistance payment under Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3); and

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), or would have been so considered had he filed the notice prescribed for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraphs 1 to 2.1;

(w)  “family-type resource” : a family-type resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2) applies;

(x)  “intermediate resource” : an intermediate resource to whom the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements applies.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1; 1999, c. 40, s. 249; 2005, c. 1, s. 332; 2009, c. 24, s. 97.

2005-03-17

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including the State, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(2.1)  receives an amount in respect of a child assistance payment under Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3); and

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), or would have been so considered had he filed the notice prescribed for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraphs 1 to 2.1.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1; 1999, c. 40, s. 249; 2005, c. 1, s. 332.

1999-10-22

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including the State, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), or would have been so considered had he filed the notice prescribed for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraph 1 or 2.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1; 1999, c. 40, s. 249.

1999-07-01

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including the Government, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1 or 102.10.3;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), or would have been so considered had he filed the notice prescribed for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraph 1 or 2.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1.

1998-01-01

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of employment or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of employment, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including the Government, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), or would have been so considered had he filed the notice prescribed for that purpose, provided, in the latter case, that no other person is considered to be an eligible individual in respect of the same child; this subparagraph applies only if no person receives, in respect of the child, any family benefits within the meaning of subparagraph 1 or 2.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44; 1997, c. 73, s. 1.

1997-09-01

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “recipient of family benefits” : the person who, in respect of a child less than seven years of age,

(1)  receives a family allowance or benefit under the Statutes of Québec or of Canada, other than an allowance or benefit paid for the month of the child’s birth;

(2)  would, were it not for the person’s income, have received benefits under the Act respecting family benefits (chapter P-19.1);

(3)  is considered, in respect of the child, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), or would have been so considered had he filed the notice prescribed for that purpose.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319; 1997, c. 57, s. 44.

1997-05-22

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to a remuneration, including the office of Lieutenant-Governor, the office of Member of the National Assembly or of member of the Conseil exécutif du Québec, the position of member of the board of directors of a corporation even where the individual performs no administrative functions within the corporation, and any other office the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “beneficiary of family allowance” : the person who, in respect of a child less than seven years of age,

(1)  receives an allowance under the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1) or under the Act respecting family assistance allowances (chapter A-17), with the exception of the allowance paid under the latter Act for the month of the child’s birth;

(2)  is considered, in respect of the child and where no allowance is paid for the child under the Act respecting family assistance allowances, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) or, where no person is considered as such in respect of the child, would have been so considered had he filed the notice prescribed for that purpose.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1; 1997, c. 14, s. 319.

1994-03-01

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to remuneration, including the office of Lieutenant-Governor, that of member of the National Assembly or Conseil exécutif du Québec, that of a corporation director and that the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “beneficiary of family allowance” : the person who, in respect of a child less than seven years of age,

(1)  receives an allowance under the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1) or under the Act respecting family assistance allowances (chapter A-17), with the exception of the allowance paid under the latter Act for the month of the child’s birth;

(2)  is considered, in respect of the child and where no allowance is paid for the child under the Act respecting family assistance allowances, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) or, where no person is considered as such in respect of the child, would have been so considered had he filed the notice prescribed for that purpose.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1.

1994-01-01

1. In this Act, the following expressions mean:

(a)  (paragraph repealed);

(b)  “office” : the position of an individual entitling him to remuneration, including the office of Lieutenant-Governor, that of member of the National Assembly or Conseil exécutif du Québec, that of a corporation director and that the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  (paragraph repealed);

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  (paragraph repealed);

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  (paragraph repealed);

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a new or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “beneficiary of family allowance” : the person who, in respect of a child less than seven years of age,

(1)  receives an allowance under the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1) or under the Act respecting family assistance allowances (chapter A-17), with the exception of the allowance paid under the latter Act for the month of the child’s birth;

(2)  is considered, in respect of the child and where no allowance is paid for the child under the Act respecting family assistance allowances, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Statutes of Canada) or, where no person is considered as such in respect of the child, would have been so considered had he filed the notice prescribed for that purpose.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1.

1993-07-01

1. In this Act, the following expressions mean:

(a)  “year” : the calendar year, except in sections 91, 91.1, 93, 114 and 186, where this word means a period of 365 consecutive days;

(b)  “office” : the position of an individual entitling him to remuneration, including the office of Lieutenant-Governor, that of member of the Legislative Council, National Assembly or Conseil exécutif du Québec, that of a corporation director and that the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  “contribution” : a contribution under this Act;

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  “applicant” : a person who has applied for a benefit;

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  “prescribed” : prescribed by regulation;

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a revised or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “beneficiary of family allowance” : the person who, in respect of a child less than seven years of age,

(1)  receives an allowance under the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1) or under the Act respecting family assistance allowances (chapter A-17), with the exception of the allowance paid under the latter Act for the month of the child’s birth;

(2)  is considered, in respect of the child and where no allowance is paid for the child under the Act respecting family assistance allowances, to be an eligible individual for the purposes of the child tax benefit provided for in the Income Tax Act (Statutes of Canada) or, where no person is considered as such in respect of the child, would have been so considered had he filed the notice prescribed for that purpose.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13; 1993, c. 15, s. 1.

1989-04-06

1. In this Act, the following expressions mean:

(a)  “year” : the calendar year, except in sections 91, 91.1, 93, 114 and 186, where this word means a period of 365 consecutive days;

(b)  “office” : the position of an individual entitling him to remuneration, including the office of Lieutenant-Governor, that of member of the Legislative Council, National Assembly or Conseil exécutif du Québec, that of a corporation director and that the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  “contribution” : a contribution under this Act;

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  “applicant” : a person who has applied for a benefit;

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  “prescribed” : prescribed by regulation;

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a revised or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “family allowance” : the allowance paid in respect of a child less than seven years of age under the Family Allowances Act (Revised Statutes of Canada, 1970, chapter F-1), the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1) or any allowance paid before 1 May 1988 under the Family Allowances Act (chapter A-17) or paid under the Act respecting family assistance allowances (chapter A-17), to any person designated in the said Acts.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1; 1989, c. 4, s. 13.

1988-12-12

1. In this Act, the following expressions mean:

(a)  “year” : the calendar year, except in sections 91, 91.1, 93, 114 and 186, where this word means a period of 365 consecutive days;

(b)  “office” : the position of an individual entitling him to remuneration, including the office of Lieutenant-Governor, that of member of the Legislative Council, National Assembly or Conseil exécutif du Québec, that of a corporation director and that the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this Act;

(f)  “business” : any gainful undertaking other than an office or

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  “contribution” : a contribution under this Act;

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this Act, including a pension;

(n)  “applicant” : a person who has applied for a benefit;

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  “prescribed” : prescribed by regulation;

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this Act, including a revised or additional

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an Act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “family allowance” : the allowance paid in respect of a child less than seven years of age under the Family Allowances Act (Revised Statutes of Canada, 1970, chapter F-1), the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1) or the Family Allowances Act (chapter A-17), and paid to a “father”, a “mother” or a “parent”, as defined in the Acts hereinabove mentioned.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1.

1985-04-04

1. In this act, the following expressions mean:

(a)  “year” : the calendar year, except in sections 91, 91.1, 93, 114 and 186, where this word means a period of 365 consecutive days;

(b)  “office” : the position of an individual entitling him to remuneration, including the office of Lieutenant-Governor, that of member of the Legislative Council, National Assembly or Conseil exécutif du Québec, that of a corporation director and that the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this act;

(f)  “business” : any gainful undertaking other than an office or

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  “contribution” : a contribution under this act;

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this act, including a pension;

(n)  “applicant” : a person who has applied for a benefit;

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  “prescribed” : prescribed by regulation;

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this act, including a revised or additional

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “family allowance” : the allowance paid in respect of a child less than seven years of age under the Family Allowances Act (Revised Statutes of Canada, 1970, chapter F-1), the Family Allowances Act, 1973 (Statutes of Canada, 1973-74, chapter 44) or the Family Allowances Act (chapter A-17), and paid to a “father”, a “mother” or a “parent”, as defined in the acts hereinabove mentioned.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2; 1985, c. 4, s. 1.

1979-11-27

1. In this act, the following expressions mean:

(a)  “year” : the calendar year, except in sections 91, 93, 114 and 186, where this word means a period of 365 consecutive days;

(b)  “office” : the position of an individual entitling him to remuneration, including the office of Lieutenant-Governor, that of member of the Legislative Council, National Assembly or Conseil exécutif du Québec, that of a corporation director and that the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this act;

(f)  “business” : any gainful undertaking other than an office or

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  “contribution” : a contribution under this act;

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted in section 102.1;

(m)  “benefit” : a benefit payable under this act, including a pension;

(n)  “applicant” : a person who has applied for a benefit;

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  “prescribed” : prescribed by regulation;

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this act, including a revised or additional

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Government;

(v)  “family allowance” : the allowance paid in respect of a child less than seven years of age under the Family Allowances Act (Revised Statutes of Canada, 1970, chapter F-1), the Family Allowances Act, 1973 (Statutes of Canada, 1973-74, chapter 44) or the Family Allowances Act (chapter A-17), and paid to a “father”, a “mother” or a “parent”, as defined in the acts hereinabove mentioned.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1; 1979, c. 54, s. 2.

1978-01-01

1. In this act, the following expressions mean:

(a)  “year” : the calendar year;

(b)  “office” : the position of an individual entitling him to remuneration, including the office of Lieutenant-Governor, that of member of the Legislative Council, Assemblée nationale or Conseil exécutif du Québec, that of a corporation director and that the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  “contribution” : a contribution under this act;

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or as a self-employed worker or an individual to whom unadjusted pensionable earnings have been allotted following a partition provided for in section 102.1;

(m)  “benefit” : a benefit payable under this act, including a pension;

(n)  “applicant” : a person who has applied for a benefit;

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  “prescribed” : prescribed by regulation;

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this act, including a revised or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Gouvernement;

(v)  “family allowance” : the allowance paid in respect of a child less than seven years of age under the Family Allowances Act (Revised Statutes of Canada, 1970, chapter F-1), the Family Allowances Act, 1973 (Statutes of Canada, 1973-74, chapter 44) or the Family Allowances Act (chapter A-17), and paid to a “father”, a “mother” or a “parent”, as defined in the acts hereinabove mentioned.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14; 1977, c. 24, s. 1.

1977-12-31

1. In this act, the following expressions mean:

(a)  “year” : the calendar year;

(b)  “office” : the position of an individual entitling him to remuneration, including the office of Lieutenant-Governor, that of member of the Legislative Council, Assemblée nationale or Conseil exécutif du Québec, that of a corporation director and that the incumbent of which is elected by popular vote or appointed in a representative capacity;

(c)  “employment” : the performance of a contract of personal service or the tenure of an office;

(d)  “self-employment” : the work done by an individual on his own behalf;

(e)  “pensionable employment” : employment pensionable under this act;

(f)  “business” : any gainful undertaking other than an office or employment performed by an employee;

(g)  “employee” : an individual who does work under a contract of lease and hire of personal services, or who holds an office;

(h)  “worker” : an individual engaged in self-employment, or an employee;

(i)  “employer” : a person, including Her Majesty in right of Québec, who pays an employee a remuneration for his services;

(j)  “contribution” : a contribution under this act;

(k)  “deduction at source” : a withholding, made by an employer from the remuneration of an employee with respect to the employee’s contribution;

(l)  “contributor” : a worker who has made a contribution as an employee or self-employed worker;

(m)  “benefit” : a benefit payable under this act, including a pension;

(n)  “applicant” : a person who has applied for a benefit;

(o)  “beneficiary” : an individual entitled to payment of a benefit;

(p)  “prescribed” : prescribed by regulation;

(q)  “Minister” : the Minister of Revenue;

(r)  “Board” : the Régie des rentes du Québec;

(s)  “assessment” : the determination of an amount payable to the Minister under this act, including a revised or additional assessment;

(t)  “other province” : any Canadian province or territory other than Québec;

(u)  “similar plan” : an act of the Parliament of Canada or of the legislature of another province establishing a plan declared to be similar by the Gouvernement.

1965 (1st sess.), c. 24, s. 1; 1968, c. 9, s. 90; 1977, c. 5, s. 14.