R-9 - Act respecting the Québec Pension Plan

Section 48.1 Disposition versions

2024-05-07

48.1. Except where section 48.2 applies, the pensionable earnings as a family-type resource or an intermediate resource of a worker for a year are his earnings as such a resource, excluding income referred to in subparagraphs a and b of the second paragraph of section 45.

Nevertheless, for a year in which a worker reaches 18 years of age, in which a disability pension ceases to be payable to him under this Act or under a similar plan while no retirement pension was payable to him under this Act or in which such a pension becomes payable to him while he is a beneficiary of a disability pension under this Act, his pensionable earnings as a family-type resource or an intermediate resource are equal to the amount obtained by multiplying the amount of earnings as such a resource by the proportion that the number of months after the day preceding his eighteenth birthday, after the disability pension ceases or after the day preceding the beginning of the retirement pension bears to 12.

Also, for a year in which a disability pension is payable to a worker under this Act or a similar plan while no retirement pension was payable to him, his pensionable earnings as a family-type resource or an intermediate resource are equal to the amount obtained by multiplying the amount of earnings as such a resource by the proportion that the number of months prior to the first month which, by reason of a disability of the worker, is excluded from the worker’s base contributory period under subparagraph a of the third paragraph of section 101 bears to 12.

Despite the first and second paragraphs, the pensionable earnings as a family-type resource or an intermediate resource of a worker for a year are equal to

(a)  where the year is that in respect of which the worker made an election under the second paragraph of section 49.1, the amount obtained by multiplying the amount of his earnings as such a resource by the proportion that the number of months in the year, other than those that, by reason of a disability of the worker, are excluded from the worker’s base contributory period under subparagraph a of the third paragraph of section 101, that precede the month in which the election is deemed, under the fourth paragraph of section 49.1, to have been made bears to 12; or

(b)  where the year is that in respect of which the worker revoked such an election under section 49.2, the amount obtained by multiplying the amount of his earnings as such a resource by the proportion that the number of months in the year that are subsequent to the month preceding the month in which the election is deemed, under the third paragraph of section 49.2, to have been revoked bears to 12.

2009, c. 24, s. 102; 2018, c. 2, s. 11; 2022, c. 3, s. 63; 2024, c. 11, s. 158.

2024-01-01

48.1. The pensionable earnings of a worker as a family-type resource or an intermediate resource for a year are the worker’s earnings as such a resource, excluding income referred to in subparagraphs a and b of the second paragraph of section 45.

Nevertheless, for a year in which a worker reaches 18 years of age, in which a disability pension ceases to be payable to him under this Act or under a similar plan while no retirement pension was payable to him under this Act or in which such a pension becomes payable to him while he is a beneficiary of a disability pension under this Act, his pensionable earnings as a family-type resource or an intermediate resource are equal to the amount obtained by multiplying the amount of earnings as such a resource by the proportion that the number of months after the day preceding his eighteenth birthday, after the disability pension ceases or after the day preceding the beginning of the retirement pension bears to 12.

Also, for a year in which a disability pension is payable to a worker under this Act or a similar plan while no retirement pension was payable to him, his pensionable earnings as a family-type resource or an intermediate resource are equal to the amount obtained by multiplying the amount of earnings as such a resource by the proportion that the number of months prior to the first month which, by reason of a disability of the worker, is excluded from the worker’s base contributory period under subparagraph a of the third paragraph of section 101 bears to 12.

2009, c. 24, s. 102; 2018, c. 2, s. 11; 2022, c. 3, s. 63.

2018-02-22

48.1. The pensionable earnings of a worker as a family-type resource or an intermediate resource for a year are the worker’s earnings as such a resource, excluding income referred to in subparagraphs a and b of the second paragraph of section 45.

Nevertheless, for a year in which a worker reaches 18 years of age or in which a disability pension ceases to be payable to him under this Act or under a similar plan, his pensionable earnings as a family-type resource or an intermediate resource are equal to the amount obtained by multiplying the amount of earnings as such a resource by the proportion that the number of months after the day preceding his 18th birthday or after the disability pension ceases bears to 12.

Also, for a year in which a disability pension is payable to a worker under this Act or a similar plan, his pensionable earnings as a family-type resource or an intermediate resource are equal to the amount obtained by multiplying the amount of earnings as such a resource by the proportion that the number of months prior to the first month which, by reason of a disability of the worker, is excluded from the worker’s base contributory period under subparagraph a of the third paragraph of section 101 bears to 12.

2009, c. 24, s. 102; 2018, c. 2, s. 11.

2012-01-01

48.1. The pensionable earnings of a worker as a family-type resource or an intermediate resource for a year are the worker’s earnings as such a resource, excluding income referred to in subparagraphs a and b of the second paragraph of section 45.

Nevertheless, for a year in which a worker reaches 18 years of age or in which a disability pension ceases to be payable to him under this Act or under a similar plan, his pensionable earnings as a family-type resource or an intermediate resource are equal to the amount obtained by multiplying the amount of earnings as such a resource by the proportion that the number of months after the day preceding his 18th birthday or after the disability pension ceases bears to 12.

Also, for a year in which a disability pension is payable to a worker under this Act or a similar plan, his pensionable earnings as a family-type resource or an intermediate resource are equal to the amount obtained by multiplying the amount of earnings as such a resource by the proportion that the number of months prior to the first month which, by reason of a disability of the worker, is excluded from the worker’s contributory period under subparagraph a of the second paragraph of section 101 bears to 12.

2009, c. 24, s. 102.