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R-9 - Act respecting the Québec Pension Plan

Section 74
Disposition versions

Full text
74. Where no return of the self-employed earnings and earnings as a family-type resource or an intermediate resource of a worker for a year has been filed before the end of four years from the date on or before which the worker is required to file such a return for the year, the amount of the contributions to be made by that worker for that year in respect of such earnings shall be deemed to be equal to zero, unless before the end of those four years the Minister determines the amount of the contributions payable by the worker.
1965 (1st sess.), c. 24, s. 80; 1993, c. 15, s. 12; 2003, c. 9, s. 447; 2009, c. 24, s. 105; 2018, c. 2, s. 36.
74. Where no return of the self-employed earnings and earnings as a family-type resource or an intermediate resource of a worker for a year has been filed before the end of four years from the date on or before which the worker is required to file such a return for the year, the amount of the contribution to be made by that worker for that year in respect of such earnings shall be deemed to be equal to zero, unless before the end of those four years the Minister determines the amount of the contribution payable by the worker.
1965 (1st sess.), c. 24, s. 80; 1993, c. 15, s. 12; 2003, c. 9, s. 447; 2009, c. 24, s. 105.
74. Where no return of the self-employed earnings of a worker for a year has been filed before the end of four years from the date on or before which the worker is required to file such a return for the year, the amount of the contribution to be made by that worker for that year in respect of such earnings shall be deemed to be equal to zero, unless before the end of those four years the Minister determines the amount of the contribution payable by the worker.
1965 (1st sess.), c. 24, s. 80; 1993, c. 15, s. 12; 2003, c. 9, s. 447.
74. Where no return of the self-employed earnings of a worker for a year has been filed within four years from 30 April in the following year, the amount of the contribution to be made by that worker for that year in respect of such earnings shall be deemed to be equal to zero, unless before the end of those four years the Minister determines the amount of the contribution payable by the worker.
1965 (1st sess.), c. 24, s. 80; 1993, c. 15, s. 12.
74. Where no return of the self-employed earnings of a worker for a year has been filed within four years from April 30 in the following year, the amount of the contribution to be made by such person for that year in respect of such earnings shall be deemed to be equal to zero, unless before the end of those four years the Minister determines the assessment of such contribution.
1965 (1st sess.), c. 24, s. 80.
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