R-9 - Act respecting the Québec Pension Plan

Section 107 Disposition versions

2018-02-22

107. For the purposes of death benefits, surviving spouse’s pensions or orphan’s pensions, a contributor is not qualified unless he has made base contributions for at least one-third of the total number of years included either wholly or partly within his base contributory period, and, in any case, for at least three years.

A contributor is also qualified for such purposes, if he has made base contributions for at least 10 years.

However, in the case of a death subsequent to 31 December 2012, the contributor may be considered qualified if

(1)  he was entitled, during his base contributory period, to a tax credit for a severe and prolonged impairment in mental or physical functions under section 752.0.14 of the Taxation Act (chapter I-3), or to a tax credit or deduction of a similar nature;

(2)  he made base contributions for at least one fourth of the total number of years wholly or partly included in his base contributory period, but for at least three years; and

(3)  no retirement pension or disability pension was payable to him under this Act or under a similar plan.

For the purposes of death benefits, a contributor who dies after 31 December 2012 and who has not paid base contributions for the number of years required may nevertheless be considered qualified if

(1)  he paid at least $500 in base contributions; and

(2)  no retirement pension or disability pension was payable to him under this Act or under a similar plan.

1965 (1st sess.), c. 24, s. 121; 1974, c. 16, s. 20; 2011, c. 36, s. 9; 2018, c. 2, s. 54.

2013-01-01

107. For the purposes of death benefits, surviving spouse’s pensions or orphan’s pensions, a contributor is not qualified unless he has made contributions for at least one-third of the total number of years included either wholly or partly within his contributory period, and, in any case, for at least three years.

A contributor is also qualified for such purposes, if he has made contributions for at least 10 years.

However, in the case of a death subsequent to 31 December 2012, the contributor may be considered qualified if

(1)  he was entitled, during his contributory period, to a tax credit for a severe and prolonged impairment in mental or physical functions under section 752.0.14 of the Taxation Act (chapter I-3), or to a tax credit or deduction of a similar nature;

(2)  he made contributions for at least one fourth of the total number of years wholly or partly included in his contributory period, but for at least three years; and

(3)  no retirement pension or disability pension was payable to him under this Act or under a similar plan.

For the purposes of death benefits, a contributor who dies after 31 December 2012 and who has not paid contributions for the number of years required may nevertheless be considered qualified if

(1)  he paid at least $500 in contributions; and

(2)  no retirement pension or disability pension was payable to him under this Act or under a similar plan.

1965 (1st sess.), c. 24, s. 121; 1974, c. 16, s. 20; 2011, c. 36, s. 9.

1977-12-31

107. For the purposes of death benefits, surviving spouse’s pensions or orphan’s pensions, a contributor is not qualified unless he has made contributions for at least one-third of the total number of years included either wholly or partly within his contributory period, and, in any case, for at least three years.

A contributor is also qualified for such purposes, if he has made contributions for at least 10 years.

1965 (1st sess.), c. 24, s. 121; 1974, c. 16, s. 20.