R-9, r. 2 - Regulation respecting contributions to the Québec Pension Plan

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16. Where the result obtained under section 14 or the Maximum Pensionable Earnings for a year computed in accordance with the fifth and sixth paragraphs of section 40 of the Act is an amount containing a fraction of a cent, that fraction is disregarded if it is less than one-half of a cent and is counted as 1 cent if it is half a cent or more.
R.R.Q., 1981, c. R-9, r. 2, s. 16; O.C. 1831-87, s. 3.