R-9, r. 4 - Regulation respecting the participation of Indians in the Québec Pension Plan

Updated to 12 December 2023

This document has official status.

chapter R-9, r. 4

Regulation respecting the participation of Indians in the Québec Pension Plan

Act respecting the Québec Pension Plan

(chapter R-9, s. 81).

DIVISION I INTERPRETATION

1. In this Regulation, unless the context indicates otherwise,

“Act” means the Act respecting the Québec Pension Plan (chapter R-9) (Loi);

“employment” means employment within the meaning assigned to that expression by paragraph c of section 1 of the Act (travail);

“Indian” means an Indian within the meaning of the Indian Act (R.S.C. 1985, c. I-5) (Indien);

“pensionable employment” means pensionable employment within the meaning assigned to that expression by paragraph e of section 1 of the Act (travail visé);

“pensionable salary and wages” means the pensionable salary and wages referred to in section 45 of the Act (salaire admissible);

“worker” means a worker within the meaning assigned to that expression by paragraph h of section 1 of the Act (travailleur).

O.C. 1020-2007, s. 1.

DIVISION II RULES RELATING TO THE PARTICIPATION OF INDIANS IN THE QUÉBEC PENSION PLAN

2. Where the employment in Québec of a worker who is an Indian is excepted employment solely because of paragraph j of section 3 of the Act, the employment is not considered to be excepted employment if

(a)  the worker is resident in Canada; and

(b)  the employer of the worker has made an irrevocable election in the prescribed form containing the prescribed information that the employer sent to the Minister of Revenue, so that the employment of each worker resident in Canada who is an Indian employed by the employer that would, if no reference were made to this section, be excepted employment solely because of paragraph j of section 3 of the Act, is not considered to be excepted employment as of the date the employer indicated on the prescribed form, which must be later than 30 June 2006 and not earlier than the date on which the prescribed form is filed.

O.C. 1020-2007, s. 2.

3. Section 47.1 of the Act does not apply for the purpose of determining the self-employed earnings or the earnings as a family-type resource or an intermediate resource for a year of a worker who is an Indian if the worker so elects by notifying the Minister of Revenue in writing on or before the fifteenth day of the month of June in the second year following that year.

O.C. 1020-2007, s. 3; S.Q. 2009, c. 24, s. 122.

4. If, in a year, a worker who is an Indian performs employment in Québec that is excepted employment solely because of paragraph j of section 3 of the Act, in respect of which the employer has not made the election in paragraph b of section 2, the amount to which subparagraph a of the second paragraph of section 55 of the Act and the portion of the first paragraph of section 55.2 of the Act before its subparagraph a refer is equal to the amount that the worker’s pensionable salary and wages for the year would be if the employment were pensionable employment and no other pensionable employment had been performed by the worker during the year to the extent that, during the year, the worker is resident in Québec pursuant to section 8 of the Act or is deemed to be employed in Québec under the Taxation Act (chapter I-3).

Section 7 of the Act applies for the purpose of determining if employment is performed in Québec.

O.C. 1020-2007, s. 4; O.C. 117-2019, s. 1.

5. (Omitted).

O.C. 1020-2007, s. 5.

REFERENCES

O.C. 1020-2007, 2007 G.O. 2, 3499

S.Q. 2009, c. 24, s. 122

O.C. 117-2019, 2019 G.O. 2, 368