It is an agreement signed by Québec and a foreign country that allows Québec residents (current or past) who have worked outside Canada to obtain a retirement pension or disability pension, or give entitlement to survivors' benefits payable by the foreign country. The agreement also makes it possible to add together years of participation in Québec and the foreign plan together, which can give entitlement to pensions in cases where a person has not contributed sufficiently to one of the plans.
Furthermore, under this type of agreement, a worker who is assigned temporarily to a foreign country, and his or her employer, can continue to pay social security contributions only to the Québec social programs.