R-9 - Act respecting the Québec Pension Plan

Section 120.4 Disposition versions

2018-02-22

120.4. From the year 2013, for the calculation of the basic monthly amount of the additional pension under the second paragraph of section 120.3,

(a)  the amount obtained under subparagraph 2 of subparagraph b of the first paragraph of section 98 for each of the years subsequent to the end of the contributor’s base contributory period under subparagraph a or b of the second paragraph of section 101 is excluded from his total base unadjusted pensionable earnings for the year referred to in subparagraph a of the second paragraph of section 120.3;

(b)  the amount obtained under subparagraph 2 of subparagraph b of the first paragraph of section 98.1 for each of the years subsequent to the end of the contributor’s first additional contributory period under subparagraph a or b of the second paragraph of section 101 is excluded from his total first additional unadjusted pensionable earnings for the year referred to in subparagraph b of the second paragraph of section 120.3; and

(c)  the amount obtained under subparagraph 2 of paragraph b of section 98.2 for each of the years subsequent to the end of the contributor’s second additional contributory period under subparagraph a or b of the second paragraph of section 101 is excluded from his total second additional unadjusted pensionable earnings for the year referred to in subparagraph c of the second paragraph of section 120.3.

However, for the year in which the contributor’s base contributory period ends under subparagraph a or b of the second paragraph of section 101, the amount excluded from his total base unadjusted pensionable earnings for the year concerned is the amount obtained under subparagraph 2 of subparagraph b of the first paragraph of section 98 multiplied by the proportion that the number of months subsequent to the end of the base contributory period bears to 12 less the number of months referred to in subparagraph a of the third paragraph of section 101.

For the year in which the contributor’s first additional contributory period ends under subparagraph a or b of the second paragraph of section 101, the amount excluded from his total first additional unadjusted pensionable earnings for the year concerned is the amount obtained under subparagraph 2 of subparagraph b of the first paragraph of section 98.1 multiplied by the proportion that the number of months subsequent to the end of the first additional contributory period bears to 12 less the number of months referred to in subparagraph a of the third paragraph of section 101.

For the year in which the contributor’s second additional contributory period ends under subparagraph a or b of the second paragraph of section 101, the amount excluded from his total second additional unadjusted pensionable earnings for the year concerned is the amount obtained under subparagraph 2 of paragraph b of section 98.2 multiplied by the proportion that the number of months subsequent to the end of the second additional contributory period bears to 12 less the number of months referred to in subparagraph a of the third paragraph of section 101.

2011, c. 36, s. 14; 2018, c. 2, s. 68.

2013-01-01

120.4. From the year 2013, for the calculation of the basic monthly amount of the additional pension under the second paragraph of section 120.3, the amount obtained under subparagraph 2 of subparagraph b of the first paragraph of section 98 for each of the years subsequent to the end of the contributory period under subparagraph a or b of the first paragraph of section 101 is excluded from the total unadjusted pensionable earnings of the contributor for the year concerned.

However, for the year in which the contributory period of the contributor ends in accordance with subparagraph a or b of the first paragraph of section 101, the amount excluded from the total unadjusted pensionable earnings of the contributor for the year concerned is the amount obtained under subparagraph 2 of subparagraph b of the first paragraph of section 98 multiplied by the proportion that the number of months subsequent to the end of the contributory period bears to 12 less the number of months referred to in subparagraph a of the second paragraph of section 101.

2011, c. 36, s. 14.