R-9 - Act respecting the Québec Pension Plan

Section 8.1 Disposition versions

2012-01-01

8.1. The provisions of this Act with respect to the contributions of a family-type resource or an intermediate resource for a year apply to persons who are resident in Québec at the end of the year for the purposes of the Taxation Act (chapter I-3), unless they are resident therein only with respect to paragraph a of section 8 of the above-mentioned Act.

For the purposes of the first paragraph, if a person dies or ceases to be resident in Canada in a year, the time immediately before the death or cessation of residence is deemed to be the end of that year.

2009, c. 24, s. 99.