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 77
Disposition versions
77. Whatever its imputation, any payment, whether of tax under the Taxation Act (chapter I-3), of a contribution in respect of self-employed earnings or earnings as a family-type resource or an intermediate resource under this Act or of a premium under the Act respecting parental insurance (chapter A-29.011), must first be imputed on the contributions payable under this Act.
77. Whatever its imputation, any payment, whether of tax under the Taxation Act (chapter I-3), of a contribution in respect of self-employed earnings or earnings as a family-type resource or an intermediate resource under this Act or of a premium under the Act respecting parental insurance (chapter A-29.011), must first be imputed on the contribution payable under this Act.
77. Whatever its imputation, any payment, whether of tax under the Taxation Act (chapter I‐3), of a contribution in respect of self-employed earnings under this Act or of a premium under the Act respecting parental insurance (chapter A‐29.011), must first be imputed on the contribution payable under this Act.
77. Whatever be the imputation, any payment, whether on account of taxes under the Taxation Act (chapter I-3), or on account of a contribution in respect of self-employed earnings, shall first be imputed on the contribution.
