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R-9 - Act respecting the Québec Pension Plan
Section 47
Disposition versions
47. The self-employed earnings of a worker for a year are equal to the worker’s income for the year from all businesses carried on by the worker directly or as a member of a partnership where the worker is actively engaged in the activities of the partnership, less all losses sustained by the worker in the year in carrying on such business.
Such income and losses shall be computed according to the Taxation Act (chapter I-3). Income or losses from services included in pensionable employment by regulation under paragraph d of section 4 or under a similar plan must be excluded. The income of such worker from employment excepted by a regulation under paragraph e of section 5 or under a similar plan must be included therein.
The earnings of a worker as a family-type resource or an intermediate resource for a year are equal to the aggregate of all amounts each of which is the worker’s remuneration for the year for services provided as a person responsible for such a resource.
The remuneration of a worker for a year for services provided as a person responsible for a particular family-type resource or intermediate resource is equal to the amount by which the aggregate of all amounts each of which is an amount received by the particular resource in the year as remuneration to which subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) applies, exceeds the total of
(a) the portion of that aggregate which, under a group agreement governing the payment of the remuneration or, in the absence of such an agreement, under a decision of the Minister of Health and Social Services made with the authorization of the Conseil du trésor under subparagraph 2 of the third paragraph of section 303 of that Act, is attributable to the total of
i. the amount of reasonable operating expenses incurred in the course of providing services of the particular resource, and
ii. the aggregate of the financial compensation referred to in subparagraphs b and c of paragraph 4 of section 34 of the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2); and
(b) the portion of that aggregate that is the total of all amounts each of which is an expense described in section 47.0.1 for the year to allow the particular resource to receive assistance or be replaced in the course of providing services.
For the purpose of determining the remuneration of a worker for a year for services provided as a person responsible for a particular family-type resource or intermediate resource, the following rules apply:
(a) an amount received by the particular resource in the year 2013, as remuneration to which subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services applies and that is attributable to the year 2012, is deemed to have been received in that year and not in the year 2013; and
(b) an amount received by the particular resource in a particular month that begins after 31 January 2013, as remuneration to which subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services applies, other than an amount referred to in subparagraph a, is deemed to have been received in the month that precedes the particular month.
However, where more than one worker is a person responsible for a family-type resource or an intermediate resource in a year, the remuneration of each worker for the year for services provided as a person responsible for such a resource is equal to the product obtained by multiplying the amount determined for the year in respect of the resource under the fourth paragraph by the percentage representing the worker’s share in the aggregate of the amounts received by the resource in the year as remuneration to which subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services applies.
47. The self-employed earnings of a worker for a year are equal to the worker’s income for the year from all businesses carried on by the worker directly or as a member of a partnership where the worker is actively engaged in the activities of the partnership, less all losses sustained by the worker in the year in carrying on such business.
Such income and losses shall be computed according to the Taxation Act (chapter I-3). Income or losses from services included in pensionable employment by regulation under paragraph d of section 4 or under a similar plan must be excluded. The income of such worker from employment excepted by a regulation under paragraph e of section 5 or under a similar plan must be included therein.
The earnings of a worker as a family-type resource or an intermediate resource for a year are equal to the aggregate of all amounts each of which is the worker’s remuneration for the year for services provided as a person responsible for such a resource.
The remuneration of a worker for a year for services provided as a person responsible for a particular family-type resource or intermediate resource is equal to the amount by which the aggregate of all amounts each of which is an amount received by the particular resource in the year as remuneration to which subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) applies, exceeds the total of
(a) the portion of that aggregate which, under a group agreement governing the payment of the remuneration or, in the absence of such an agreement, under a decision of the Minister of Health and Social Services made with the authorization of the Conseil du trésor under subparagraph 2 of the third paragraph of section 303 of that Act, is attributable to the total of
i. the amount of reasonable operating expenses incurred in the course of providing services of the particular resource, and
ii. the aggregate of the financial compensation referred to in subparagraphs b and c of paragraph 4 of section 34 of the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2); and
(b) the portion of that aggregate that is the total of all amounts each of which is an expense described in section 47.0.1 for the year to allow the particular resource to receive assistance or be replaced in the course of providing services.
However, where more than one worker is a person responsible for a family-type resource or an intermediate resource in a year, the remuneration of each worker for the year for services provided as a person responsible for such a resource is equal to the product obtained by multiplying the amount determined for the year in respect of the resource under the fourth paragraph by the percentage representing the worker’s share in the aggregate of the amounts received by the resource in the year as remuneration to which subparagraph 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services applies.
47. The self-employed earnings of a worker for a year are equal to the worker’s income for the year from all businesses carried on by the worker directly or as a member of a partnership where the worker is actively engaged in the activities of the partnership, less all losses sustained by the worker in the year in carrying on such business.
Such income and losses shall be computed according to the Taxation Act (chapter I-3). Income or losses from services included in pensionable employment by regulation under paragraph d of section 4 or under a similar plan must be excluded. The income of such worker from employment excepted by a regulation under paragraph e of section 5 or under a similar plan must be included therein.
The earnings of a worker as a family-type resource or an intermediate resource for a year are the aggregate of all amounts each of which is the amount by which an amount the worker receives in the year as remuneration referred to in subparagraphs 1 or 2 of the third paragraph of section 303 of the Act respecting health services and social services (chapter S-4.2) exceeds the part of that amount which, under a group agreement governing the payment of the remuneration, or if there is no such agreement, under a ministerial order under subparagraph 2 of the third paragraph of that section 303, is attributable to the total of
(a) the reasonable operating expenses incurred in providing services as a family-type resource or as an intermediate resource; and
(b) the aggregate of the financial compensations referred to in subparagraphs b and c of paragraph 4 of section 34 of the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2).
47. The self-employed earnings of a worker for a year are equal to the worker’s income for the year from all businesses carried on by the worker directly or as a member of a partnership where the worker is actively engaged in the activities of the partnership, less all losses sustained by the worker in the year in carrying on such business.
Such income and losses shall be computed according to the Taxation Act (chapter I-3). Income or losses from services included in pensionable employment by regulation under paragraph d of section 4 or under a similar plan must be excluded. The income of such worker from employment excepted by a regulation under paragraph e of section 5 or under a similar plan must be included therein.
47. The self-employed earnings of a worker for a year are equal to the worker’s income for the year from all businesses carried on by the worker directly or as a member of a partnership where the worker is actively engaged in the activities of the partnership, less all losses sustained by the worker in the year in carrying on such business.
Such income and losses shall be computed according to the Taxation Act (chapter I-3) without reference to paragraph v of section 87 and to section 154.1 of the said Act. Income or losses from services included in pensionable employment by regulation under paragraph d of section 4 or under a similar plan must be excluded. The income of such worker from employment excepted by a regulation under paragraph e of section 5 or under a similar plan must be included therein.
47. The self-employed earnings of a worker for a year are equal to his income for the year from all businesses carried on by him, other than a business more than 50% of the gross revenue of which consisted of rent from immoveable property, less all losses sustained by him in the year in carrying on such business.
Such income and losses shall be computed according to the Taxation Act (chapter I-3) without reference to paragraph v of section 87 and to section 154.1 of the said Act. Income or losses from services included in pensionable employment by regulation under paragraph d of section 4 or under a similar plan must be excluded. The income of such worker from employment excepted by a regulation under paragraph e of section 5 or under a similar plan must be included therein.
47. The self-employed earnings of a worker for a year are equal to his income for the year from all businesses carried on by him, other than a business more than 50% of the gross revenue of which consisted of rent from immoveable property, less all losses sustained by him in the year in carrying on such business.
Such income and losses shall be computed according to the Taxation Act. Income or losses from services included in pensionable employment by regulation under paragraph (d) of section 4 or under a similar plan must be excluded. The income of such worker from employment excepted by a regulation under paragraph (e) of section 5 or under a similar plan must be included therein.
