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Indians’ Participation in the Québec Pension Plan

Employers situated on a reserve may elect to have all their Indian employees who are resident in Canada participate in the Québec Pension Plan (QPP), even if their employment is usually excepted from the QPP by reason of a tax exemption. In this way, Indian employees will receive benefits when they retire or if they become disabled. Furthermore, relatives will receive benefits in the case of the employee's death or disability.

To make the election, the employer must file form RR-2-V, Election to Participate in the Québec Pension Plan: Indian Employees Whose Employment Is Excepted by Reason of a Tax Exemption. The election is irrevocable. By signing form RR-2-V, the employer agrees to comply with the Act respecting the Québec Pension Plan and its regulations, which provide, among other things, the terms and conditions related to the contributions to be paid by employees and employers.

Employers can refer to the Guide to Filing the RL-1 Slip: Employment and Other Income (RL-1.G-V) for more on the information that must be added to employees’ RL-1 slips and to the Summary of Source Deductions and Employer Contributions.

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