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(Third actuarial report modifying the actuarial valuation of the Québec Pension Plan as at 31 December 2021; French only)
The report was prepared in accordance with section 217 of the Act respecting the Québec Pension Plan. It indicates to what extent the amendments introduced by the bill entitled An Act respecting the implementation of certain provisions of the Budget Speech of 25 March 2025 and amending other provisions influence the results of the most recent actuarial valuation of the Québec Pension Plan (QPP). The bill provides mainly that more periods during which a person receives an income replacement indemnity paid by the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) can be excluded from the calculation of the benefits of the base plan under the QPP.
Consult the summary of the report