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Home > Information Center > All news > 2006 > 2006-07-13 Notice to employers located on a reserve – You can register your Indian employees for participation in the Québec Pension Plan
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Notice to employers located on a reserve – You can register your Indian employees for participation in the Québec Pension Plan

As an employer located on a reserve, you can now choose to register all of your Indian employees for participation in the Québec Pension Plan (QPP) if they are Canadian residents.

Usually the work these employees perform is excepted from the QPP because they have an income tax exemption under the Indian Act on income earned for duties performed on a reserve.

In order for the Act respecting the Québec Pension Plan to apply to the employment in question, the following conditions must be met:

  • You must undertake to comply with the Act respecting the Québec Pension Plan and its regulations by means of the new form Election to Participate in the Québec Pension Plan: Indian Employees Whose Employment is Excepted by Reason of a Tax Exemption (RR-2-V).
  • The date that you indicate for registering your employees for participation in the QPP, that is, the date on which the form is filed with Revenu Québec, must be after June 30, 2006, the effective date of the measure.

Note that once it has been made, the election is irrevocable. Thus every new Indian employee will be required to participate in the QPP.

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