Québec Pension Plan contributions must be withheld from workers aged 18 or older who are in pensionable employment, including those who are: receiving a retirement pension or who are 70 years of age or older.

• A. All workers regardless of pension status
• B. Only workers not receiving a retirement pension
• C. Workers aged 18 or older in pensionable employment, including those receiving a retirement pension or who are 70 years of age or older
• D. Workers aged 18 or older in non-pensionable employment

Answer: (C)

The rule being tested is who must have Quebec Pension Plan contributions withheld. Contributions apply to workers who are 18 or older and employed in pensionable employment, regardless of whether they are already receiving a retirement pension or are aged 70 or older. This reflects that the obligation is tied to age and the type of employment, not to pension status. So the correct description is: workers aged 18 or older in pensionable employment, including those receiving a retirement pension or who are 70 years of age or older. It isn’t about all workers, it isn’t limited to those not receiving a pension, and it isn’t about workers in non-pensionable employment.