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

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7. Where the result obtained under subparagraph a of the first paragraph of section 6 is an amount containing a fraction of a cent, the fraction is disregarded if it is less than one-half and is counted as 1 cent in all other cases.
R.R.Q., 1981, c. R-9, r. 2, s. 7.