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R-9 - Act respecting the Québec Pension Plan

Section 98
Disposition versions

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98. The base unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:
(a)  the aggregate of
(1)  his pensionable salary and wages;
(2)  his pensionable earnings from self-employment, in the case of a worker who is not exempt under section 54; and
(3)  his pensionable earnings as a family-type resource or an intermediate resource;
(b)  the aggregate of the four following amounts:
(1)  the total of his salary and wages determined under section 98.1.1 on the basis of the base contributions made and the amount obtained by dividing his base contribution in respect of his self-employed earnings and earnings as a family-type resource or an intermediate resource by the base contribution rate for the year,
(2)  the total, determined in prescribed manner, of his salary and wages determined under section 98.1.2 on the basis of the base contributions made under a similar plan and the amount obtained by dividing his base contribution under such a plan in respect of his self-employed earnings by the base contribution rate for the year for a self-employed worker determined under such a plan,
(3)  the amount obtained by dividing double the base contributions that are unused for the purpose of computing the salaries and wages referred to in subparagraphs 1 and 2 by the base contribution rate for the year determined under section 44.1 or the base contribution rate for the year for a self-employed worker determined under a similar plan, according to the plan under which the worker is required to make a contribution, and
(4)  the contributor’s personal exemption for the year, which is equal, for a year subsequent to 1997 but prior to 2012 in which the base contributory period of the contributor ends within the meaning of subparagraph a or b of the second paragraph of section 101, to the basic exemption reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday; and
(c)  his maximum pensionable earnings for the year, which are equal, for a year subsequent to 1997 but prior to 2012 in which the base contributory period of the contributor ends within the meaning of subparagraph a or b of the second paragraph of section 101, to the maximum pensionable earnings of the year reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday.
Nevertheless, if, for a year, the amount of his base unadjusted pensionable earnings does not exceed his personal exemption such amount is deemed to be nil.
Where, for a year subsequent to 1997 but prior to 2012 in which the base contributory period of the contributor ends within the meaning of subparagraph a or b of the second paragraph of section 101, the amounts calculated under subparagraphs a and b of the first paragraph exceed the amount established under subparagraph c of that paragraph, the least of the following amounts shall be added to the total base unadjusted pensionable earnings of the contributor for the year:
(a)  the difference between the amounts calculated in subparagraphs a and c of the first paragraph;
(b)  the total of the following amounts:
(1)  the difference between the amounts calculated under subparagraphs b and c of the first paragraph;
(2)  the basic exemption reduced by the amount established under subparagraph 3 of subparagraph b of the first paragraph;
(c)  the maximum pensionable earnings for the year reduced by the amount established under subparagraph c of the first paragraph.
However, where, for a year, the amount calculated in accordance with the third paragraph does not exceed the amount established under subparagraph 2 of subparagraph b of that paragraph, the amount added to the total base unadjusted pensionable earnings of the contributor for the year is deemed to be nil.
1965 (1st sess.), c. 24, s. 112; 1972, c. 53, s. 35; 1986, c. 59, s. 7; 1997, c. 73, s. 25; 2009, c. 24, s. 108; 2011, c. 34, s. 136; 2018, c. 2, s. 45; 2022, c. 3, s. 68.
98. The base unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:
(a)  the aggregate of
(1)  his pensionable salary and wages;
(2)  his pensionable earnings from self-employment, in the case of a worker who is not exempt under section 54; and
(3)  his pensionable earnings as a family-type resource or an intermediate resource;
(b)  the aggregate of the three following amounts:
(1)  the aggregate of his salary and wages on which a base contribution has been made and the amount obtained by dividing his base contribution in respect of his self-employed earnings and earnings as a family-type resource or an intermediate resource by the base contribution rate for the year,
(2)  the aggregate, determined in prescribed manner, of his salary and wages on which a base contribution has been made under a similar plan and the amount obtained by dividing his base contribution under such plan in respect of his self-employed earnings by the base contribution rate for the year for a self-employed worker determined under such plan, and,
(3)  the contributor’s personal exemption for the year, which is equal, for a year subsequent to 1997 but prior to 2012 in which the base contributory period of the contributor ends within the meaning of subparagraph a or b of the second paragraph of section 101, to the basic exemption reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday;
(c)  his maximum pensionable earnings for the year, which are equal, for a year subsequent to 1997 but prior to 2012 in which the base contributory period of the contributor ends within the meaning of subparagraph a or b of the second paragraph of section 101, to the maximum pensionable earnings of the year reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday.
Nevertheless, if, for a year, the amount of his base unadjusted pensionable earnings does not exceed his personal exemption such amount is deemed to be nil.
Where, for a year subsequent to 1997 but prior to 2012 in which the base contributory period of the contributor ends within the meaning of subparagraph a or b of the second paragraph of section 101, the amounts calculated under subparagraphs a and b of the first paragraph exceed the amount established under subparagraph c of that paragraph, the least of the following amounts shall be added to the total base unadjusted pensionable earnings of the contributor for the year:
(a)  the difference between the amounts calculated in subparagraphs a and c of the first paragraph;
(b)  the total of the following amounts:
(1)  the difference between the amounts calculated under subparagraphs b and c of the first paragraph;
(2)  the basic exemption reduced by the amount established under subparagraph 3 of subparagraph b of the first paragraph;
(c)  the maximum pensionable earnings for the year reduced by the amount established under subparagraph c of the first paragraph.
However, where, for a year, the amount calculated in accordance with the third paragraph does not exceed the amount established under subparagraph 2 of subparagraph b of that paragraph, the amount added to the total base unadjusted pensionable earnings of the contributor for the year is deemed to be nil.
1965 (1st sess.), c. 24, s. 112; 1972, c. 53, s. 35; 1986, c. 59, s. 7; 1997, c. 73, s. 25; 2009, c. 24, s. 108; 2011, c. 34, s. 136; 2018, c. 2, s. 45.
98. The unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:
(a)  the aggregate of
(1)  his pensionable salary and wages;
(2)  his pensionable earnings from self-employment, in the case of a worker who is not exempt under section 54; and
(3)  his pensionable earnings as a family-type resource or an intermediate resource;
(b)  the aggregate of the three following amounts:
(1)  the aggregate of his salary and wages on which a contribution has been made and the amount obtained by dividing his contribution in respect of his self-employed earnings and earnings as a family-type resource or an intermediate resource by the rate of contribution for the year,
(2)  the aggregate, determined in prescribed manner, of his salary and wages on which a contribution has been made under a similar plan and the amount obtained by dividing his contribution under such plan in respect of his self-employed earnings by the rate of contribution for the year for a self-employed worker determined under such plan, and,
(3)  the contributor’s personal exemption for the year, which is equal, for a year subsequent to 1997 but prior to 2012 in which the contributory period of the contributor ends within the meaning of subparagraph a or b of the first paragraph of section 101, to the basic exemption reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday;
(c)  his maximum pensionable earnings for the year, which are equal, for a year subsequent to 1997 but prior to 2012 in which the contributory period of the contributor ends within the meaning of subparagraph a or b of the first paragraph of section 101, to the maximum pensionable earnings of the year reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday.
Nevertheless, if, for a year, the amount of his unadjusted pensionable earnings does not exceed his personal exemption such amount is deemed to be nil.
Where, for a year subsequent to 1997 but prior to 2012 in which the contributory period of the contributor ends within the meaning of subparagraph a or b of the first paragraph of section 101, the amounts calculated under subparagraphs a and b of the first paragraph exceed the amount established under subparagraph c of that paragraph, the least of the following amounts shall be added to the total unadjusted pensionable earnings of the contributor for the year:
(a)  the difference between the amounts calculated in subparagraphs a and c of the first paragraph;
(b)  the total of the following amounts:
(1)  the difference between the amounts calculated under subparagraphs b and c of the first paragraph;
(2)  the basic exemption reduced by the amount established under subparagraph 3 of subparagraph b of the first paragraph;
(c)  the maximum pensionable earnings for the year reduced by the amount established under subparagraph c of the first paragraph.
However, where, for a year, the amount calculated in accordance with the third paragraph does not exceed the amount established under subparagraph 2 of subparagraph b of that paragraph, the amount added to the total unadjusted pensionable earnings of the contributor for the year is deemed to be nil.
1965 (1st sess.), c. 24, s. 112; 1972, c. 53, s. 35; 1986, c. 59, s. 7; 1997, c. 73, s. 25; 2009, c. 24, s. 108; 2011, c. 34, s. 136.
98. The unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:
(a)  the aggregate of
(1)  his pensionable salary and wages and
(2)  his pensionable earnings from self-employment, in the case of a worker who is not exempt under section 54;
(b)  the aggregate of the three following amounts:
(1)  the aggregate of his salary and wages on which a contribution has been made and the amount obtained by dividing his contribution in respect of his self-employed earnings by the rate of contribution for the year,
(2)  the aggregate, determined in prescribed manner, of his salary and wages on which a contribution has been made under a similar plan and the amount obtained by dividing his contribution under such plan in respect of his self-employed earnings by the rate of contribution for the year for a self-employed worker determined under such plan, and,
(3)  the contributor’s personal exemption for the year, which is equal, for a year subsequent to the year 1997 in which the contributory period of the contributor ends within the meaning of subparagraph a or b of the first paragraph of section 101, to the basic exemption reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday;
(c)  his maximum pensionable earnings for the year, which are equal, for a year subsequent to the year 1997 in which the contributory period of the contributor ends within the meaning of subparagraph a or b of the first paragraph of section 101, to the maximum pensionable earnings of the year reduced proportionately to the number of months in the year preceding, as the case may be, the month in which a retirement pension becomes payable to the contributor or preceding the month of the contributor’s seventieth birthday.
Nevertheless, if, for a year, the amount of his unadjusted pensionable earnings does not exceed his personal exemption such amount is deemed to be nil.
Where, for a year subsequent to the year 1997 in which the contributory period of the contributor ends within the meaning of subparagraph a or b of the first paragraph of section 101, the amounts calculated under subparagraphs a and b of the first paragraph exceed the amount established under subparagraph c of that paragraph, the least of the following amounts shall be added to the total unadjusted pensionable earnings of the contributor for the year:
(a)  the difference between the amounts calculated in subparagraphs a and c of the first paragraph;
(b)  the total of the following amounts:
(1)  the difference between the amounts calculated under subparagraphs b and c of the first paragraph;
(2)  the basic exemption reduced by the amount established under subparagraph 3 of subparagraph b of the first paragraph;
(c)  the maximum pensionable earnings for the year reduced by the amount established under subparagraph c of the first paragraph.
However, where, for a year, the amount calculated in accordance with the third paragraph does not exceed the amount established under subparagraph 2 of subparagraph b of that paragraph, the amount added to the total unadjusted pensionable earnings of the contributor for the year is deemed to be nil.
1965 (1st sess.), c. 24, s. 112; 1972, c. 53, s. 35; 1986, c. 59, s. 7; 1997, c. 73, s. 25.
98. The unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:
(a)  the aggregate of
(1)  his pensionable salary and wages and
(2)  his pensionable earnings from self-employment, in the case of a worker who is not exempt under section 54;
(b)  the aggregate of the three following amounts:
(1)  the aggregate of his salary and wages on which a contribution has been made and the amount obtained by dividing his contribution in respect of his self-employed earnings by the rate of contribution for the year,
(2)  the aggregate, determined in prescribed manner, of his salary and wages on which a contribution has been made under a similar plan and the amount obtained by dividing his contribution under such plan in respect of his self-employed earnings by the rate of contribution for the year for a self-employed worker determined under such plan, and,
(3)  his personal exemption for the year; or
(c)  his maximum pensionable earnings for the year.
Nevertheless, if, for a year, the amount of his unadjusted pensionable earnings does not exceed his personal exemption such amount shall be deemed to be equal to zero.
1965 (1st sess.), c. 24, s. 112; 1972, c. 53, s. 35; 1986, c. 59, s. 7.
98. The unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the three following amounts:
(a)  the aggregate of
(1)  his pensionable salary and wages and
(2)  his pensionable earnings from self-employment, in the case of a worker who is not exempt under section 54;
(b)  the aggregate of the three following amounts:
(1)  the aggregate of his salary and wages on which a contribution has been made plus 500/18 of his contribution in respect of his self-employed earnings,
(2)  the aggregate, determined in prescribed manner, of his salary and wages on which a contribution has been made under a similar plan plus 500/18 of his contribution under such a plan in respect of his self-employed earnings, and,
(3)  his personal exemption for the year; or
(c)  his maximum pensionable earnings for the year.
Nevertheless, if, for a year, the amount of his unadjusted pensionable earnings does not exceed his personal exemption such amount shall be deemed to be equal to zero.
1965 (1st sess.), c. 24, s. 112; 1972, c. 53, s. 35.
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