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R-9 - Act respecting the Québec Pension Plan

Section 50.1
Disposition versions

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50.1. For the purposes of this title, where a particular person has paid an amount, other than an amount described in section 43, 43.3, 47 ou 47.1 of the Taxation Act (chapter I‐3), that constitutes an income computed according to the provisions of Chapters I and II of Title II of Book III of Part I of the said Act and in respect of which the person to whom the amount is paid by the particular person is neither required to report for work at an establishment of the particular person nor bound, but for this section, to pay a contribution under section 50, the following rules apply:
(a)  the particular person is deemed to be an employer of the person to whom the particular person pays the amount;
(b)  the person to whom the amount is paid is deemed, in respect of that amount,
i.  to be an employee of the particular person, and
ii.  to carry out work in Québec, where the employer’s establishment from which he receives his remuneration is in Québec.
1991, c. 8, s. 109; 1992, c. 1, s. 220; 1995, c. 1, s. 224; 1997, c. 85, s. 391; 2005, c. 38, s. 360.
50.1. For the purposes of this title, where a particular person has paid an amount, other than an amount described in section 43, 47 ou 47.1 of the Taxation Act (chapter I-3), that constitutes an income computed according to the provisions of Chapters I and II of Title II of Book III of Part I of the said Act and in respect of which the person to whom the amount is paid by the particular person is neither required to report for work at an establishment of the particular person nor bound, but for this section, to pay a contribution under section 50, the following rules apply:
(a)  the particular person is deemed to be an employer of the person to whom the particular person pays the amount;
(b)  the person to whom the amount is paid is deemed, in respect of that amount,
i.  to be an employee of the particular person, and
ii.  to carry out work in Québec, where the employer’s establishment from which he receives his remuneration is in Québec.
1991, c. 8, s. 109; 1992, c. 1, s. 220; 1995, c. 1, s. 224; 1997, c. 85, s. 391.
50.1. For the purposes of this title, where a particular person has paid an amount, other than an amount described in section 43, 47 ou 47.1 of the Taxation Act (chapter I-3), that constitutes an income computed according to the provisions of Chapters I and II of Title II of Book III of Part I of the said Act, except section 36.1 of that Act, and in respect of which the person to whom the amount is paid by the particular person is neither required to report for work at an establishment of the particular person nor bound, but for this section, to pay a contribution under section 50, the following rules apply:
(a)  the particular person is deemed to be an employer of the person to whom the particular person pays the amount;
(b)  the person to whom the amount is paid is deemed, in respect of that amount,
i.  to be an employee of the particular person, and
ii.  to carry out work in Québec, where the employer’s establishment from which he receives his remuneration is in Québec.
1991, c. 8, s. 109; 1992, c. 1, s. 220; 1995, c. 1, s. 224.
50.1. For the purposes of this title, where a person has made a payment, other than the payment of an amount described in section 43 of the Taxation Act (chapter I-3), that constitutes an income computed according to the provisions of Chapters I and II of Title II of Book III of Part I of the said Act and in respect of which the person who receives it, at the same time, is not required to report for work at an establishment of the payer and would not be bound, but for this section, to pay a contribution under section 50, the following rules apply:
(a)  the person who makes the payment is deemed to be an employer of the person to whom he makes that payment;
(b)  the person who receives the payment is deemed, in respect of that payment, at the same time,
i.  to be an employee of the person who makes the payment;
ii.  to carry out work in Québec, where the employer’s establishment from which he receives his remuneration is in Québec.
1991, c. 8, s. 109; 1992, c. 1, s. 220.
50.1. For the purposes of this title, where a person has made a payment that constitutes an income computed according to the provisions of Chapters I and II of Title II of Book III of Part I of the Taxation Act (chapter I-3) and in respect of which the person who receives it, at the same time, is not required to report for work at an establishment of the payer and would not be bound, but for this section, to pay a contribution under section 50, the following rules apply:
(a)  the person who makes the payment is deemed to be an employer of the person to whom he makes that payment;
(b)  the person who receives the payment is deemed, in respect of that payment, at the same time,
i.  to be an employee of the person who makes the payment;
ii.  to carry out work in Québec.
1991, c. 8, s. 109.
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