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

Full text
8.2. Where the result obtained under subparagraph a of the first paragraph of section 8.1 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.
O.C. 1726-2023, s. 4.