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 3
Disposition versions
3. Excepted employment is:
(a) employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;
(b) employment in a teaching position, following an exchange, of a person from a country other than Canada;
(c) (paragraph repealed);
(d) employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;
(e) employment conferring the right to a pension plan established by the Courts of Justice Act (chapter T-16) or the Judges Act (R.S.C. 1985, c. J-1);
(f) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;
(g) employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;
(h) employment in Québec by another government or by an international organization, unless the employment is pensionable under a regulation made under paragraph e of section 4 or, in the case of employment in Québec by an international organization, if it is agreed to consider it to be pensionable employment under the terms of an agreement entered into between the Government and that organization;
(i) (paragraph repealed);
(j) except in the circumstances prescribed by a regulation under paragraph k of section 81, employment of a worker who is an Indian within the meaning of the Indian Act (R.S.C. 1985, c. I-5), where the worker may deduct, in computing the worker’s taxable income under paragraph e of section 725 of the Taxation Act (chapter I-3), an amount in respect of the remuneration paid to the worker in relation to that employment;
(k) subject to section 53, employment as a family-type resource or intermediate resource.
3. Excepted employment is:
(a) employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;
(b) employment in a teaching position, following an exchange, of a person from a country other than Canada;
(c) (paragraph repealed);
(d) employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;
(e) employment conferring the right to a pension plan established by the Courts of Justice Act (chapter T-16) or the Judges Act (R.S.C. 1985, c. J-1);
(f) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;
(g) employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;
(h) employment in Québec by another government or by an international organization;
(i) (paragraph repealed);
(j) except in the circumstances prescribed by a regulation under paragraph k of section 81, employment of a worker who is an Indian within the meaning of the Indian Act (R.S.C. 1985, c. I-5), where the worker may deduct, in computing the worker’s taxable income under paragraph e of section 725 of the Taxation Act (chapter I-3), an amount in respect of the remuneration paid to the worker in relation to that employment;
(k) subject to section 53, employment as a family-type resource or intermediate resource.
3. Excepted employment is:
(a) employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;
(b) employment in a teaching position, following an exchange, of a person from a country other than Canada;
(c) (paragraph repealed);
(d) employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;
(e) employment conferring the right to a pension plan established by the Courts of Justice Act (chapter T-16) or the Judges Act (Revised Statutes of Canada, 1985, chapter J-1);
(f) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;
(g) employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;
(h) employment in Québec by another government or by an international organization;
(i) (paragraph repealed);
(j) except in the circumstances prescribed by a regulation under paragraph k of section 81, employment of a worker who is an Indian within the meaning of the Indian Act (Revised Statutes of Canada, 1985, chapter I-5), where the worker may deduct, in computing the worker’s taxable income under paragraph e of section 725 of the Taxation Act (chapter I-3), an amount in respect of the remuneration paid to the worker in relation to that employment.
3. Excepted employment is:
(a) employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;
(b) employment in a teaching position, following an exchange, of a person from a country other than Canada;
(c) (paragraph repealed);
(d) employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;
(e) employment conferring the right to a pension plan established by the Courts of Justice Act (chapter T-16) or the Judges Act (Revised Statutes of Canada, 1985, chapter J-1);
(f) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;
(g) employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;
(h) employment in Québec by another government or by an international organization;
(i) (paragraph repealed);
(j) employment of a worker who is an Indian or person of Indian ancestry, within the meaning assigned to those words by section 725.0.1 of the Taxation Act (chapter I-3), where, under paragraph e of section 725 of that Act, the worker may deduct, in computing the worker’s taxable income under that Act, an amount in respect of the remuneration paid to the worker in respect of that employment.
3. Excepted employment is:
(a) employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;
(b) employment in a teaching position, following an exchange, of a person from a country other than Canada;
(c) (paragraph repealed);
(d) employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;
(e) employment conferring the right to a pension under the Courts of Justice Act (chapter T-16) or the Judges Act (Revised Statutes of Canada, 1985, chapter J-1);
(f) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;
(g) employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;
(h) employment in Québec by another government or by an international organization;
(i) (paragraph repealed);
(j) employment of a worker who is an Indian or person of Indian ancestry, within the meaning assigned to those words by section 725.0.1 of the Taxation Act (chapter I-3), where, under paragraph e of section 725 of that Act, the worker may deduct, in computing the worker’s taxable income under that Act, an amount in respect of the remuneration paid to the worker in respect of that employment.
3. Excepted employment is:
(a) employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;
(b) employment in a teaching position, following an exchange, of a person from a country other than Canada;
(c) (paragraph repealed);
(d) employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;
(e) employment conferring the right to a pension under the Courts of Justice Act (chapter T-16) or the Judges Act (Revised Statutes of Canada, 1985, chapter J-1);
(f) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;
(g) employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;
(h) employment in Québec by another government or by an international organization;
(i) on application made in prescribed manner, the employment of a member of a religious order who has taken a vow of poverty and whose remuneration is paid directly or by him to the order;
(j) employment of a worker who is an Indian or person of Indian ancestry, within the meaning assigned to those words by section 725.0.1 of the Taxation Act (chapter I-3), where, under paragraph e of section 725 of that Act, the worker may deduct, in computing the worker’s taxable income under that Act, an amount in respect of the remuneration paid to the worker in respect of that employment.
3. Excepted employment is:
(a) employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;
(b) employment in a teaching position, following an exchange, of a person from a country other than Canada;
(c) (paragraph repealed);
(d) employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;
(e) employment conferring the right to a pension under the Courts of Justice Act (chapter T-16) or the Judges Act (Revised Statutes of Canada, 1985, chapter J-1);
(f) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;
(g) employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;
(h) employment in Québec by another government or by an international organization;
(i) on application made in prescribed manner, the employment of a member of a religious order who has taken a vow of poverty and whose remuneration is paid directly or by him to the order.
3. Excepted employment is:
(a) employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;
(b) employment in a teaching position, following an exchange, of a person from a country other than Canada;
(c) (paragraph repealed);
(d) employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;
(e) employment conferring the right to a pension under the Courts of Justice Act (chapter T-16) or the Judges Act (Revised Statutes of Canada, 1970, chapter J-1);
(f) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;
(g) employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;
(h) employment in Québec by another government or by an international organization;
(i) on application made in prescribed manner, the employment of a member of a religious order who has taken a vow of poverty and whose remuneration is paid directly or by him to the order.
3. Excepted employment is:
(a) employment in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering either by an employer who pays the employee less than $250 in cash remuneration in a year or employs him in the year for payment of cash remuneration, during less than 25 working days;
(b) employment in a teaching position, following an exchange, of a person from a country other than Canada;
(c) employment of a person by his spouse;
(d) employment for which no cash remuneration is paid, where the person employed is the child of, or is maintained by, the employer;
(e) employment conferring the right to a pension under the Courts of Justice Act or the Judges Act;
(f) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police;
(g) employment in Québec by an employer who employs persons therein but, under an agreement contemplated in section 215, is exempt from liability to make the contribution imposed on an employer;
(h) employment in Québec by another government or by an international organization;
(i) on application made in prescribed manner, the employment of a member of a religious order who has taken a vow of poverty and whose remuneration is paid directly or by him to the order.
