R-9 - Act respecting the Québec Pension Plan

Section 45 Disposition versions

2024-05-07

45. The amount of the pensionable salary and wages of a worker for a year is the total of the following amounts:

(a)  the worker’s income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to the provisions of the said Act provided for in the fourth paragraph, plus any deductions made in such computation other than the deduction referred to in section 76 of the said Act;

(b)  any amount paid in the year in respect of the worker, in relation to pensionable employment, to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act;

(c)  the income the worker is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.

However, such salary and wages do not include any income received or deemed to have been received by the worker or any amount paid in respect of the worker in any of the following cases:

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his base contributory period under subparagraph a of the third paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan;

(d)  after he reaches 70 years of age; or

(e)  in the case of income or an amount that constitutes an amount excluded from the worker’s salary and wages described in the fourth paragraph of section 50 by reason of the application of subparagraph c of the fifth paragraph of that section.

The exclusion of income or amounts referred to in subparagraphs c and d of the second paragraph does not apply for years subsequent to 1997.

For the purposes of subparagraph a of the first paragraph, the provisions of the Taxation Act to which reference is not to be made in computing income from pensionable employment are the following:

(a)  section 43.3;

(b)  section 47 where it refers to an amount to be included in the computation and that may reasonably be attributed to an amount paid, after 12 May 1994, to a trustee under a profit sharing plan;

(c)  sections 47.1 to 47.9;

(c.1)  (subparagraph repealed);

(d)  (subparagraph repealed).

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225; 1995, c. 1, s. 222; 1997, c. 85, s. 389; 1997, c. 19, s. 2; 1997, c. 73, s. 12; 2003, c. 2, s. 305; 2007, c. 12, s. 312; 2015, c. 21, s. 603; 2018, c. 2, s. 11; 2024, c. 11, s. 153.

2018-02-22

45. The amount of the pensionable salary and wages of a worker for a year is the total of the following amounts:

(a)  the worker’s income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to the provisions of the said Act provided for in the fourth paragraph, plus any deductions made in such computation other than the deduction referred to in section 76 of the said Act;

(b)  any amount paid in the year in respect of the worker, in relation to pensionable employment, to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act;

(c)  the income the worker is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.

However, such salary and wages do not include any income received or deemed to have been received by the worker or any amount paid in respect of the worker

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his base contributory period under subparagraph a of the third paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

The exclusion of income or amounts referred to in subparagraphs c and d of the second paragraph does not apply for years subsequent to 1997.

For the purposes of subparagraph a of the first paragraph, the provisions of the Taxation Act to which reference is not to be made in computing income from pensionable employment are the following:

(a)  section 43.3;

(b)  section 47 where it refers to an amount to be included in the computation and that may reasonably be attributed to an amount paid, after 12 May 1994, to a trustee under a profit sharing plan;

(c)  sections 47.1 to 47.9;

(c.1)  (subparagraph repealed);

(d)  (subparagraph repealed).

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225; 1995, c. 1, s. 222; 1997, c. 85, s. 389; 1997, c. 19, s. 2; 1997, c. 73, s. 12; 2003, c. 2, s. 305; 2007, c. 12, s. 312; 2015, c. 21, s. 603; 2018, c. 2, s. 11.

2015-10-21

45. The amount of the pensionable salary and wages of a worker for a year is the total of the following amounts:

(a)  the worker’s income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to the provisions of the said Act provided for in the fourth paragraph, plus any deductions made in such computation other than the deduction referred to in section 76 of the said Act;

(b)  any amount paid in the year in respect of the worker, in relation to pensionable employment, to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act;

(c)  the income the worker is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.

However, such salary and wages do not include any income received or deemed to have been received by the worker or any amount paid in respect of the worker

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

The exclusion of income or amounts referred to in subparagraphs c and d of the second paragraph does not apply for years subsequent to 1997.

For the purposes of subparagraph a of the first paragraph, the provisions of the Taxation Act to which reference is not to be made in computing income from pensionable employment are the following:

(a)  section 43.3;

(b)  section 47 where it refers to an amount to be included in the computation and that may reasonably be attributed to an amount paid, after 12 May 1994, to a trustee under a profit sharing plan;

(c)  sections 47.1 to 47.9;

(c.1)  (subparagraph repealed);

(d)  (subparagraph repealed).

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225; 1995, c. 1, s. 222; 1997, c. 85, s. 389; 1997, c. 19, s. 2; 1997, c. 73, s. 12; 2003, c. 2, s. 305; 2007, c. 12, s. 312; 2015, c. 21, s. 603.

2007-11-07

45. The amount of the pensionable salary and wages of a worker for a year is the total of the following amounts:

(a)  the worker’s income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to the provisions of the said Act provided for in the fourth paragraph, plus any deductions made in such computation other than the deduction referred to in section 76 of the said Act;

(b)  any amount paid in the year in respect of the worker, in relation to pensionable employment, to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act;

(c)  the income the worker is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.

However, such salary and wages do not include any income received or deemed to have been received by the worker or any amount paid in respect of the worker

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

The exclusion of income or amounts referred to in subparagraphs c and d of the second paragraph does not apply for years subsequent to 1997.

For the purposes of subparagraph a of the first paragraph, the provisions of the Taxation Act to which reference is not to be made in computing income from pensionable employment are the following:

(a)  section 43.3;

(b)  section 47 where it refers to an amount to be included in the computation and that may reasonably be attributed to an amount paid, after 12 May 1994, to a trustee under a profit sharing plan;

(c)  sections 47.1 to 47.9;

(c.1)  section 58.0.1;

(d)  (subparagraph repealed).

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225; 1995, c. 1, s. 222; 1997, c. 85, s. 389; 1997, c. 19, s. 2; 1997, c. 73, s. 12; 2003, c. 2, s. 305; 2007, c. 12, s. 312.

2003-07-03

45. The amount of the pensionable salary and wages of a worker for a year is the total of the following amounts:

(a)  the worker’s income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to the provisions of the said Act provided for in the fourth paragraph, plus any deductions made in such computation other than the deduction referred to in section 76 of the said Act;

(b)  any amount paid in the year in respect of the worker to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act;

(c)  the income the worker is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.

However, such salary and wages do not include any income received or deemed to have been received by the worker or any amount paid in respect of the worker

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

The exclusion of income or amounts referred to in subparagraphs c and d of the second paragraph does not apply for years subsequent to 1997.

For the purposes of subparagraph a of the first paragraph, the provisions of the Taxation Act to which reference is not to be made in computing income from pensionable employment are the following:

(a)  section 43.3;

(b)  section 47 where it refers to an amount to be included in the computation and that may reasonably be attributed to an amount paid, after 12 May 1994, to a trustee under a profit sharing plan;

(c)  sections 47.1 to 47.9;

(c.1)  section 58.0.1; and

(d)  section 58.1 where it refers to an amount to be included in the computation under sections 979.9 to 979.11 of the said Act.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225; 1995, c. 1, s. 222; 1997, c. 85, s. 389; 1997, c. 19, s. 2; 1997, c. 73, s. 12; 2003, c. 2, s. 305.

1998-01-01

45. The amount of the pensionable salary and wages of a worker for a year is the total of the following amounts:

(a)  the worker’s income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to the provisions of the said Act provided for in the fourth paragraph, plus any deductions made in such computation other than the deduction referred to in section 76 of the said Act;

(b)  any amount paid in the year in respect of the worker to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act;

(c)  the income the worker is deemed to receive for the year from pensionable employment under paragraph a of section 37.2.

However, such salary and wages do not include any income received or deemed to have been received by the worker or any amount paid in respect of the worker

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

The exclusion of income or amounts referred to in subparagraphs c and d of the second paragraph does not apply for years subsequent to 1997.

For the purposes of subparagraph a of the first paragraph, the provisions of the Taxation Act to which reference is not to be made in computing income from pensionable employment are the following:

(a)  section 43.3;

(b)  section 47 where it refers to an amount to be included in the computation and that may reasonably be attributed to an amount paid, after 12 May 1994, to a trustee under a profit sharing plan;

(c)  sections 47.1 to 47.9; and

(d)  section 58.1 where it refers to an amount to be included in the computation under sections 979.9 to 979.11 of the said Act.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225; 1995, c. 1, s. 222; 1997, c. 85, s. 389; 1997, c. 19, s. 2; 1997, c. 73, s. 12.

1997-12-19

45. The amount of the pensionable salary and wages of a worker for a year is the total of the following amounts:

(a)  the worker’s income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to the provisions of the said Act provided for in the fourth paragraph, plus any deductions made in such computation other than the deduction referred to in section 76 of the said Act;

(b)  any amount paid in the year in respect of the worker to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act.

However, such salary and wages do not include any income received by the worker or any amount paid in respect of the worker

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

For the purposes of subparagraph a of the first paragraph, the provisions of the Taxation Act to which reference is not to be made in computing income from pensionable employment are the following:

(a)  section 43.3;

(b)  section 47 where it refers to an amount to be included in the computation and that may reasonably be attributed to an amount paid, after 12 May 1994, to a trustee under a profit sharing plan;

(c)  sections 47.1 to 47.9; and

(d)  section 58.1 where it refers to an amount to be included in the computation under sections 979.9 to 979.11 of the said Act.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225; 1995, c. 1, s. 222; 1997, c. 85, s. 389.

1995-01-30

45. The amount of the pensionable salary and wages of a worker for a year is the total of the following amounts:

(a)  his income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to sections 36.1 and 43.3 of the said Act and to section 58.1 thereof when it refers to an amount that must be included in such computation under sections 979.9 to 979.11 of the said Act, plus any deductions made in such computation except for the deduction contemplated in section 76 of the said Act;

(b)  any amount paid in the year in respect of the worker to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act.

However, such salary and wages do not include any income received by the worker or any amount paid in respect of the worker

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225; 1995, c. 1, s. 222.

1993-12-17

45. The amount of the pensionable salary and wages of a worker for a year is his income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to section 43.3 of the said Act and to section 58.1 thereof when it refers to an amount that must be included in such computation under sections 979.9 to 979.11 of the said Act, plus any deductions made in such computation except for the deduction contemplated in section 76 of the said Act.

However, such salary and wages do not include any income received by him

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225.

1993-07-01

45. The amount of the pensionable salary and wages of a worker for a year is his income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to section 58.1 of the said Act when it refers to an amount that must be included in such computation under sections 979.9 to 979.11 of the said Act, plus any deductions made in such computation except for the deduction contemplated in section 76 of the said Act.

However, such salary and wages do not include any income received by him

(a)  before the age of 18 years,

(b)  during any month which, by reason of a disability, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9.

1988-03-31

45. The amount of the pensionable salary and wages of a worker for a year is his income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to section 58.1 of the said Act when it refers to an amount that must be included in such computation under sections 979.9 to 979.11 of the said Act, plus any deductions made in such computation except for the deduction contemplated in section 76 of the said Act.

However, such salary and wages do not include any income received by him

(a)  before the age of 18 years,

(b)  during any month for which a disability pension is payable to him under this act or a similar plan,

(c)  after a retirement pension has become payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158.

1985-06-20

45. The amount of the pensionable salary and wages of a worker for a year is his income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to section 58.1 of the said Act when it refers to an amount that must be included in such computation under sections 979.9 to 979.11 of the said Act, plus any deductions made in such computation except for the deduction contemplated in section 76 of the said Act.

However, such salary and wages do not include any income received by him

(a)  before the age of 18 years,

(b)  during any month for which a disability pension is payable to him under this act or a similar plan,

(c)  after he reaches 65 years of age if a retirement pension is payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179.

1984-01-01

45. The amount of the pensionable salary and wages of a worker for a year is his income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), plus any deductions made in such computation except for the deduction contemplated in section 76 of the said act.

However, such salary and wages do not include any income received by him

(a)  before the age of 18 years,

(b)  during any month for which a disability pension is payable to him under this act or a similar plan,

(c)  after he reaches 65 years of age if a retirement pension is payable to him under this Act or under a similar plan, or

(d)  after he reaches 70 years of age.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2.

1977-12-31

45. The amount of the pensionable salary and wages of a worker for a year is his income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), plus any deductions made in such computation except for the deduction contemplated in section 76 of the said act.

However, such salary and wages do not include any income received by him

(a)  before the age of 18 years,

(b)  during any month for which a disability pension is payable to him under this act or a similar plan,

(c)  after a retirement pension becomes payable to him under this act or a similar plan, or

(d)  after he reaches 70 years of age.

1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3.