Box G – Calculation of Pensionable Salary or Wages Under the QPP with Respect to Employment Income Paid to an Indian and Included in Box R

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If you made an election to have all your Indian employees whose employment is excepted by reason of a tax exemption participate in the Québec Pension Plan (QPP), enter in box G the employment income of an Indian that is included in box R of the RL-1 slip (see courtesy translation RL-1-T). In this case, you must have filed form RR-2-V, Election to Participate in the Québec Pension Plan: Indian Employees Whose Employment Is Excepted by Reason of a Tax Exemption.

Example

An employee who is an Indian earned $72,000 in 2019 ($6,000 per month). All of the employee's income is situated on a reserve. You have made an irrevocable election, by filing form RR-2-V, under which the employment of all your Indian employees is subject to the QPP as of March 1, 2019. Therefore, the amount of $60,000 ($6,000 x 10 months) is pensionable salary or wages under the QPP. Enter $57,400, which is the maximum pensionable salary or wages under the QPP for 2019, in box G.

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