n. — Quebec, Administration
a mandatory pension contribution system for workers in Quebec.
Type: 1. Origin — Established in 1966 as a counterpart to the Canada Pension Plan, the Quebec Pension Plan requires contributions from both employee and employer. The QPP and CPP are almost identical, though minor differences exist (see Canadian Encyclopedia reference). A similar case is that of the 1991 federal GST and its Quebec near-equivalent QST. Both cases give a sense of the administrative differences between the province of Quebec and the Rest of Canada.