R-12.1 - Act respecting the Pension Plan of Management Personnel

Full text
chapter R-12.1
Act respecting the Pension Plan of Management Personnel
PENSION PLAN OF MANAGEMENT PERSONNELJune 21 2001June 21 2001
CHAPTER I
SCOPE
DIVISION I
APPLICABILITY
1. The Pension Plan of Management Personnel applies, to the extent provided for in this chapter, to employees and persons appointed or engaged on or after 1 January 2001 to hold, with the corresponding classification, non-unionizable employment designated in Schedule I and referred to in Schedule II.
The plan also applies to the extent provided for in this chapter, from 1 January 2001, to employees and persons referred to in Schedule II, appointed or engaged before that date to hold, with the corresponding classification, non-unionizable employment designated in Schedule I, to the extent that, on 31 December 2000, they were members of the Government and Public Employees Retirement Plan as employees governed by the special provisions enacted under Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), and to the extent that, on 1 January 2001, they would have maintained their membership in the plan under the said special provisions if those provisions had not been replaced by this Act.
For the purposes of the second paragraph, Schedules I and II are the schedules in force on 1 January 2001.
2001, c. 31, s. 1.
2. The plan also applies, to the extent provided for in this chapter, to
(1)  a person who was a member of the Government and Public Employees Retirement Plan on 31 December 2000 as a non-unionizable employee pursuant to an order made before 1 January 2001, to the extent that such an order continues to apply to that person ;
(2)  a full-time member of a body established under an Act of Québec if the member applies therefor and if the Government makes an order to that effect ;
(3)  an administrator of state within the meaning of the Public Service Act (chapter F-3.1.1) or the chief executive officer of an agency who becomes an employee or full-time member of a university institution or of an organization designated by the Government if he or she applies to continue to be a member of the plan and if the Government makes an order to that effect ;
(4)  a person engaged by contract by the Government under section 57 of the Public Service Act if the person applies therefor and if the Government makes an order to that effect ;
(5)  a member of the staff of the Lieutenant-Governor, of a minister or of a person referred to in section 124.1 of the Act respecting the National Assembly (chapter A-23.1), who holds non-unionizable employment designated in paragraph 4 of Division I of Schedule I and who is not entitled to assignment or reassignment to pensionable employment under this plan or the Government and Public Employees Retirement Plan if the staff member applies to Retraite Québec within 12 months following the date on which he or she became such a staff member to have the plan apply to him or her except where the member may avail himself or herself of section 9.0.1 of the Act respecting the Teachers Pension Plan (chapter R-11) or section 54 of the Act respecting the Civil Service Superannuation Plan (chapter R-12). The plan is applicable to the staff member from the date specified in his or her application, which may precede by not more than 12 months the date on which Retraite Québec receives the application but may not be prior to the date on which he or she became such a staff member;
(6)  an employee appointed or engaged to hold, with the corresponding classification, non-unionizable employment designated in Schedule I, who is released without pay by an employer and who, while released without pay, holds non-unionizable employment designated in paragraph V of Schedule I with an organization designated in Schedule III ;
(7)  an employee who was a member of this plan in respect of pensionable employment under the Government and Public Employees Retirement Plan immediately before being released without pay by his or her employer for union activities and who, while released without pay, is in the employ of a body designated in Schedule II.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) if, where applicable, the employee belongs to the class of employees mentioned in that schedule in respect of that body ;
(8)  any other person to whom this plan becomes applicable pursuant to an Act, a regulation or an order.
2001, c. 31, s. 2; 2004, c. 39, s. 215; 2007, c. 43, s. 131; 2018, c. 42018, c. 4, s. 43.
3. This plan does not apply to a person who
(1)  is under 18 years of age;
(2)  becomes an employee on or after 31 December of the year in which the person attains 71 years of age;
(3)  is excluded by regulation by reason of the class of employees to which the person belongs or the person’s conditions of employment, remuneration or mode of remuneration;
(4)  is receiving benefits under a pension plan provided for in the Courts of Justice Act (chapter T-16);
(5)  is a member of the Sûreté du Québec;
(6)  is a Member of the National Assembly;
(7)  is an administrator of state within the meaning of the Public Service Act (chapter F-3.1.1) or is a member of a body or agency to which the plan otherwise applies or would otherwise apply, if the person applies therefor and if the Government makes an order to that effect;
(8)  holds temporarily non-unionizable employment, as defined by regulation, with the corresponding classification;
(8.1)  is a member of the Government and Public Employees Retirement Plan who is released, with or without pay, for union activities and who, while so released, holds, with the corresponding classification, non-unionizable employment listed in Schedule I with a labour union or an association representing management personnel referred to in Schedule II.
Moreover, the plan does not apply to a person in respect of employment referred to in the first paragraph of section 7 if, in such employment, the person is a member of another pension plan, except if, pursuant to section 3.2 of the Act respecting (chapter R-10) the Government and Public Employees Retirement Plan, the person is a member of the plan established by that Act.
2001, c. 31, s. 3; 2002, c. 30, s. 109; 2004, c. 39, s. 216; 2012, c. 6, s. 1.
4. The employees and persons to whom this plan applies are, for the purposes of this plan, considered to be employees unless they are pensioners under this plan, the Government and Public Employees Retirement Plan, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan, the Civil Service Superannuation Plan, the Pension Plan of Certain Teachers or the pension plans established pursuant to sections 9, 10 and 10.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
2001, c. 31, s. 4.
5. An employee ceases to be a member of the plan on 31 December of the year in which the employee attains 71 years of age.
2001, c. 31, s. 5; 2012, c. 6, s. 2.
DIVISION II
PARTICIPATION
6. For the purposes of this plan, an employee is a member of a plan from the first day on which the employee holds pensionable employment.
However, an employee who, on 31 December 2000, is a member of the Government and Public Employees Retirement Plan as an employee governed by the special provisions enacted under Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and who, on that date, remains entitled to be governed by those provisions, shall become a member of this plan on 1 January 2001 to the extent that, on that date, the employee would have continued to be a member of the Government and Public Employees Retirement Plan if those provisions had not been replaced by this Act.
2001, c. 31, s. 6.
7. Any employment referred to in Schedule I must, in order to be pensionable employment under this plan, correspond to at least 20% of the regular time of a full-time employee holding pensionable employment. In addition, employment is, in respect of an employee, pensionable employment under this plan only to the extent that the employee has the classification attached to the employment.
Pensionable employment under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) becomes, in respect of an employee who qualifies for membership in this plan pursuant to Division III of this chapter, pensionable employment under this plan from the day after the day on which the employee becomes so qualified. However, if such an employee ceases to be a member of this plan, unionizable employment within the meaning of the Act respecting the Government and Public Employees Retirement Plan becomes, in respect of the employee, pensionable employment under this plan if the employee holds such unionizable employment within 180 days from the date on which the employee ceased to be a member of this plan.
An employee to whom this plan applies is deemed to hold pensionable employment at any time when the employee holds full-time or part-time employment, which includes, among other periods, any period during which the employee is absent without pay, is receiving salary insurance benefits and, in the case of a female employee, is on maternity leave. When an employee holds employment for which the basis of remuneration is 200 days, the employee is also deemed to hold pensionable employment until the end of the employment contract if the contract ends on 30 June of any year.
For the purposes of this plan, salary insurance means the salary insurance that is mandatory for the employee but does not include the salary insurance referred to in section 43.
The Government shall identify by regulation the classes of employees who hold pensionable employment for which the basis of remuneration is 200 days.
2001, c. 31, s. 7; 2002, c. 30, s. 110; 2008, c. 25, s. 78.
7.1. For the purposes of this plan, an absence without pay is an absence that is provided for in the employee’s conditions of employment and authorized by the employee’s employer, for which the employee does not receive pay, and during which the employee would have been expected to perform or could have performed work had it not been for the absence.
The Government may, by regulation, determine any other absence that constitutes an absence without pay and for which, if applicable, the absent person is considered an employee.
2018, c. 42018, c. 4, s. 44.
8. (Repealed).
2001, c. 31, s. 8; 2002, c. 30, s. 111.
9. For the purposes of this plan, participation in a pension plan continues as long as the employee remains a member of the plan. However, for the purposes of eligibility for and computation of benefits under this plan, the participation of an employee who ceases to be a member of this plan for any period during which the employee does not hold pensionable employment, is deemed to have ceased,
(1)  if the employee is not eligible for a pension, on the last day the employee held pensionable employment or, where applicable, on the date Retraite Québec received an application for redemption pursuant to which years and parts of a year of service were credited or counted under the plan or in respect of which such years and parts of a year of service were counted for the purpose of acquiring pension credits under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), if such date is subsequent to the last day referred to above;
(2)  if the employee is eligible for a pension, on the first day the employee became so eligible, from the day or date that would have been considered if paragraph 1 had applied.
For the purposes of Division III, when the date on which membership ceases, determined under section 8.7 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), is not the same as the date determined under this section, the latter date applies.
2001, c. 31, s. 9; 2004, c. 39, s. 217; 2015, c. 20, s. 61.
9.1. Although participation in this plan is mandatory under the first paragraph of section 9, no participation may be recognized
(1)  for years or parts of a year for which a decision or out-of-court settlement shows that the person who completed service during the years or parts of a year concerned was an employee of an employer designated in Schedule II or was not excluded from this plan under paragraph 4 of section 0.1 of the Regulation under the Act respecting the Pension Plan of Management Personnel (chapter R-12.1, r. 1) if,
(a)  in the case where the decision is a final decision of the Administrative Labour Tribunal or, where applicable, of a higher authority concerning the Tribunal’s decision and is rendered following a request made under section 39 of the Labour Code (chapter C-27), or in the case of an out-of-court settlement following such a request, those years or parts of a year are prior to the date on which the request was made under section 39;
(b)  in the case where the decision is a final decision of the Administrative Labour Tribunal or, where applicable, of a higher authority concerning the Tribunal’s decision and is rendered following an investigation made under section 39 of the Labour Code, those years or parts of a year are prior to the date of the Tribunal’s decision; or
(c)  in the case where the decision is a final decision of the Agence du revenu du Québec or the Canada Revenue Agency or, where applicable, of a higher authority concerning the decision of the agency concerned, those years or parts of a year are prior to the date of the decision of the agency concerned; or
(2)  if an application to that effect is received more than 36 months following the first day concerned by the application and is made because the person who completed service during the years or parts of a year concerned was an employee of an employer designated in Schedule II or was not excluded from this plan under paragraph 4 of section 0.1 of the Regulation under the Act respecting the Pension Plan of Management Personnel, and if those years or parts of a year are not the subject of a decision or out-of-court settlement referred to in subparagraph 1.
For the purposes of the first paragraph, any period during which the person was an employee entitled to salary insurance benefits or an employee on maternity leave under the provisions concerning parental leave that form part of her conditions of employment is counted as a period of service.
For the purposes of sections 38, 111 and 112, the employee is deemed not to have held pensionable employment under this plan in relation to the years or parts of a year of service referred to in this section.
2018, c. 42018, c. 4, s. 45.
DIVISION III
QUALIFICATION
10. To qualify for membership in this plan, an employee must hold employment referred to in the first paragraph of section 7 during a period of
(1)  24 consecutive months, if the percentage of working time for that employment is at least 40% of the regular time of a full-time employee holding such employment;
(2)  48 consecutive months, if the percentage of working time for that employment is less than the percentage established in subparagraph 1.
The employee qualifies for membership in this plan on the last day of the period of 24 consecutive months or, as the case may be, 48 consecutive months, subject to sections 10.1 and 10.2.
An employee qualified in accordance with the first and second paragraphs is a member of this plan in respect of all employment referred to in section 7 from the day following the day on which the employee qualifies for membership.
Furthermore, the employee whose qualification period began after 31 December 2012 must complete an additional 60-month period of membership in the plan for the employee’s pension to be established in accordance with the first paragraph of section 49. When the contributions relating to a period of absence without pay have not been paid, that period of absence is not taken into account for that additional period, even if that period of absence was redeemed under section 38.
2001, c. 31, s. 10; 2002, c. 30, s. 112; 2012, c. 6, s. 3; 2014, c. 11, s. 11.
10.1. For the purposes of this division, where an employee simultaneously holds more than one employment referred to in the first paragraph of section 7, the percentages of working time for each of those employments shall be added up.
2002, c. 30, s. 113.
10.2. In respect of an employee referred to in subparagraph 1 of the first paragraph of section 10, the balance of the qualification period is multiplied by two from the day the employee holds only one pensionable employment constituting less than 40% of the regular time of a full-time employee holding such employment.
In respect of an employee referred to in subparagraph 2 of the first paragraph of section 10, the balance of the qualification period is reduced by one-half from the day the employee holds one or several pensionable employments constituting at least 40% of the regular time of a full-time employee holding such employment.
2002, c. 30, s. 113.
11. An employee is deemed to hold employment referred to in the first paragraph of section 7 while the employee is participating in the employment stability measures provided in the employee’s conditions of employment or the classification rules that are applicable to management personnel.
For the purposes of the first paragraph, employment stability measures are measures established for the purpose of re-assigning an employee and maintaining, during a period determined in accordance with the conditions of employment of the employee, the classification, remuneration and other conditions of employment related to the non-unionizable employment the employee held even if, during that period, the employee holds pensionable employment under the Government and Public Employees Retirement Plan.
2001, c. 31, s. 11; 2002, c. 30, s. 114.
12. The qualification period provided for in section 10 begins on the first day on which the employee holds employment referred to in the first paragraph of section 7.
During the qualification period, the only days in respect of which the employee paid or was exempt from contributions and, in the case of a female employee, the days during which the employee was on maternity leave, are to be taken into account.
However, during the qualification period, if the total of the periods of absence without pay exceeds a limit of 30 consecutive days, the qualification period shall be extended by the number of days in excess. In the case where the total of the periods during which the employee is not covered by the plan does not exceed that limit and the sum of that total and the total of the periods during which the employee is absent without pay exceeds that limit, the qualification period shall be extended by the number of days in excess.
The qualification period shall be interrupted if the total of the periods during which the employee ceases to be covered by the plan exceeds the 30-day limit.
For the purposes of this section and in the cases where the days of absence without pay and the days during which the employee is not covered by the plan are not consecutive, the 30-day limit must be applied as if the days consisted in one period of 30 consecutive days.
2001, c. 31, s. 12; 2002, c. 30, s. 115.
13. An employee who dies before qualifying for membership in this plan or, if applicable, before completing the additional 60-month period of membership in this plan and who, at the time of death, was holding employment referred to in the first paragraph of section 7 is deemed to have qualified and, if applicable, to have completed the additional period, as the case may be, on the date of his or her death.
An employee referred to in the second paragraph of section 80 who applies for the amount referred to in the first paragraph of that section before qualifying for membership in this plan or, if applicable, before completing the additional 60-month period of membership in this plan and who, at the time Retraite Québec receives the employee’s application, is holding employment referred to in the first paragraph of section 7 is deemed to have qualified or to have completed the additional period, as the case may be, on the date of receipt of the application.
2001, c. 31, s. 13; 2002, c. 30, s. 116; 2012, c. 6, s. 4; 2015, c. 20, s. 61.
14. An employee referred to in the second paragraph of section 1 or a person referred to in section 2 who has completed the 24-month period provided for in section 4 or 5 of the Regulation respecting special provisions applicable to non-unionizable employees, enacted by Order in Council 787-97 (1997, G.O. 2, 3335) as it read on 31 December 2000, is deemed to be qualified for membership in this plan in accordance with section 10.
2001, c. 31, s. 14.
15. The period of 24 consecutive months referred to in section 10 of this Act as it read on 1 January 2001 comprises the period during which the employee referred to in section 1 or the person referred to in section 2 was, before 1 January 2001, governed by the special provisions enacted under Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as it read on that date, if the employee had not, at that time, completed the 24-month period and if the employee had not lost the right to be so governed on 31 December 2000.
2001, c. 31, s. 15; 2002, c. 30, s. 117.
16. An employee ceases to qualify for membership in this plan on the day the employee holds unionizable employment within the meaning of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) if the employee begins to hold unionizable employment more than 180 days after the date on which this plan ceased to apply to the employee. The employee shall be a member of the Government and Public Employees Retirement Plan from that day, subject to the first paragraph of section 3.1 of that Act.
2001, c. 31, s. 16.
17. An employee ceases to be covered by the plan on the last day on which the employee holds an employment referred to in the first paragraph of section 7. Where applicable, the employee becomes a member of the Government and Public Employees Retirement Plan as of the day the employee holds pensionable employment under that plan. This paragraph applies subject to section 3.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
However, where the person does not hold pensionable employment under the Government and Public Employees Retirement Plan on the day the employee ceases to be covered by this plan, the person is, for the purposes of eligibility for and computation of benefits under the plan, deemed to have ceased to be a member of the plan on the date determined in section 9 as if the person had qualified for membership in this plan.
2001, c. 31, s. 17; 2002, c. 30, s. 118.
18. The Government may, by regulation, for the purpose of qualification under this plan or of the additional 60-month period of membership in this plan, recognize years or parts of a year of service accumulated in non-unionizable employment by employees who belong to a class designated by the Government before becoming members of this plan. For that purpose, the Government shall determine the circumstances, conditions and procedure of recognition.
2001, c. 31, s. 18; 2012, c. 6, s. 5.
18.1. A person appointed pursuant to an order of the Government who is a member of this plan pursuant to the order is deemed to be qualified under the plan and, if applicable, to have completed the additional 60-month period of membership in the plan from the first day the order is in effect.
The same applies in the case of a person appointed pursuant to a resolution of the National Assembly who is a member of this plan pursuant to that resolution or to an order of the Government, from the first day the appointment is in effect.
2002, c. 30, s. 119; 2012, c. 6, s. 6; 2017, c. 72017, c. 7, s. 1.
DIVISION IV
SPECIAL PROVISIONS
19. A person who is qualified for membership in this plan and who receives benefits under the mandatory basic long-term salary insurance plan applicable to management personnel in the public and parapublic sectors shall continue to be a member of this plan in respect of the employment giving the employee entitlement to the benefits as long as the employee receives such benefits if the employment relationship has been terminated by the employee’s employer. The exemption from contributions referred to in section 34 and the first and third paragraphs of section 34.1 shall apply to that person.
2001, c. 31, s. 19; 2002, c. 30, s. 120; 2010, c. 11, s. 1.
19.1. During the qualification period, employment designated in Schedule I held temporarily within the meaning of subparagraph 8 of the first paragraph of section 3, with the corresponding classification, becomes pensionable employment under the plan if the employee holds that employment simultaneously with an employment referred to in the first paragraph of section 7, with the same employer and the employer is an agency, a public institution referred to in the Act respecting health services and social services (chapter S‐4.2), a private institution within the meaning of section 475 of that Act, a health and social service council or a public institution or private institution under agreement within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5). Such employment shall not, however, be taken into account in determining the duration of the qualification period within the meaning of Division III.
2002, c. 30, s. 121; 2005, c. 32, s. 308.
19.2. A criminal and penal prosecuting attorney who qualifies for membership in this plan and who is receiving benefits from a mandatory supplementary salary insurance plan shall continue to be a member of this plan, in respect of the employment giving the entitlement to those benefits as long as such benefits are paid, even if the employment relationship has been terminated by the employer. The exemption from contributions referred to in section 34 shall apply and the insurer shall thereafter pay an amount equal to 200% of the contributions that would have been withheld. The second and third paragraphs of section 34.1 apply to that attorney.
2002, c. 30, s. 121; 2005, c. 34, s. 74; 2010, c. 11, s. 2.
20. Notwithstanding the second paragraph of section 3, the plan applies to employees and persons referred to in Schedule II who were appointed or engaged to hold, with the corresponding classification, non-unionizable employment designated in Schedule I and who are members of a supplemental pension plan with regard to an employer party to this plan, if the employees holding, with the corresponding classification, non-unionizable employment corresponding to at least 20% of the regular time of an employee holding full-time non-unionizable employment have elected to be members of this plan by a poll held in accordance with sections 6 and 7 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
An employee holding temporarily non-unionizable employment, with the corresponding classification, within the meaning of the regulation enacted under subparagraph 8 of the first paragraph of section 3, may not take part in the poll.
The plan applies to the extent provided for in this chapter from the date determined in section 8 of the said Act.
This section does not apply to employees of a research centre within the meaning of section 22.2.
2001, c. 31, s. 20; 2002, c. 30, s. 122; 2010, c. 11, s. 3.
21. Notwithstanding the second paragraph of section 3, this plan applies, to the extent provided for in this chapter, to any employee who holds, with the corresponding classification, non-unionizable employment designated in Schedule I and whose supplemental pension plan with regard to an employer party to the plan ended after 31 December 2000 by reason of an amendment to the supplemental pension plan.
This section does not apply to the employees of a research centre within the meaning of section 22.2.
2001, c. 31, s. 21; 2010, c. 11, s. 4.
22. A person who ceases to be a member of a supplemental pension plan with regard to an employer party to this plan and who subsequently returns to the same or other employment that is pensionable employment under that supplemental pension plan shall, to the extent provided for by this chapter, be a member of this plan if the employment is also referred to in the first paragraph of section 7, unless the supplemental pension plan requires the person to resume membership in that plan pursuant to a clause pertaining to interruption of service.
2001, c. 31, s. 22.
22.1. The plan applies to employees, other than the employees referred to in the second paragraph, who hold employment in a research centre within the meaning of section 22.2 and whose remuneration is paid out of the centre’s budget, if both the employer and the employees so elect by means of polls held in accordance with sections 6.1 and 7 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
Employees who, on 31 December 2009, contribute to the plan for employment held in the research centre or who, on that date, would have contributed to the plan for such employment had they not been absent without pay, receiving salary insurance benefits or on maternity leave and those to whom the plan, if it became applicable, would not apply by reason of the regulation made under subparagraph 3 of the first paragraph of section 3 may not make an election for the purposes of the first paragraph.
The plan applies to the extent provided for in this chapter from the date determined in section 8 of the Act respecting the Government and Public Employees Retirement Plan.
2010, c. 11, s. 5.
22.2. A research centre is a research centre, research institute, research structure or any other organization that makes the participation in research activities possible that is described in section 88, 89, 90 or 91 of the Act respecting health services and social services (chapter S-4.2) and is managed by the employer defined in the second paragraph.
The employer of the employees who hold non-unionizable employment designated in Schedule I in a research centre, with the corresponding classification, and whose remuneration is paid out of the centre’s budget is, for the purposes of this Act, one or more institutions described in section 88, 89, 90 or 91 of the Act respecting health services and social services or a non-profit legal person created by such an institution or such institutions for the purpose of managing a research centre and all the researchers deemed self-employed workers who work in the research centre, whether they are grouped together in a juridical form or not.
2010, c. 11, s. 5.
23. Notwithstanding any inconsistent provision of this Act, except the provisions of Chapter VIII, the Government may establish special provisions with respect to classes of employees it designates. Those provisions may also be inconsistent with the provisions on pension credits provided for in the Act respecting the Teachers Pension Plan (chapter R-11) except those provided for in Chapter V.1, in the Act respecting the Civil Service Superannuation Plan (chapter R-12) except Division III.1, in the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) except those provided for in Chapter VII.1 of Title I, and with the provisions of Title IV.2 of that Act. Division I of Chapter XI.2 does not apply to an employee belonging to a designated class of employees, but the employee may, in the year following the date on which a decision of Retraite Québec concerning the employee was sent, file an application for arbitration with Retraite Québec. The arbitrator shall be one of the arbitrators appointed under section 196.22, and sections 196.23 to 196.26 shall apply. However, an employee who belongs to a class so designated may elect not to be governed by the special provisions by filing an application to that effect with Retraite Québec within a period of one year from the day on which those provisions began to govern the employee, and the employee’s election shall apply from that day. The employee may, even after making that election, reconsider his or her decision and elect in favour of the special provisions by sending a notice to that effect to Retraite Québec, and the employee’s election shall apply from the date on which the notice is received by Retraite Québec.
An order under the first paragraph may have effect 12 months or less before it is made.
A person who is a member of the Teachers Pension Plan or the Civil Service Superannuation Plan, as the case may be, ceases to be a member of his or her plan on the day preceding the day on which the person joins a class of employees designated under the first paragraph. In such a case, the person shall be a member of this plan from the day on which the person joins such a class. However, the person may elect to continue to be a member of his or her plan by filing an application to that effect with Retraite Québec within one year from the day on which the person becomes a member of this plan, and the person’s election shall apply from that day. After making that election, the person may reconsider his or her decision and elect to become a member of this plan and be governed by the special provisions established pursuant to the first paragraph by sending a notice to that effect to Retraite Québec, and the person’s election shall apply from the date on which the notice is received by Retraite Québec.
An employee who is a member of the Pension Plan of Certain Teachers and who belongs to a class of employees designated under the first paragraph may elect to become a member of this plan by sending a notice to that effect to Retraite Québec, and the employee’s election shall apply from the date on which the notice is received by Retraite Québec. The employee shall be credited, for pension purposes, with the years and parts of a year of service credited under the Pension Plan of Certain Teachers if the employee’s contributions have not been refunded to the employee or if the employee is not a pensioner under this plan. The employee shall continue to be entitled to the benefits or advantages available to him or her under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1) if the employee availed himself or herself thereof before electing to become a member of this plan. The Government may determine which provisions of the said Act shall continue to apply for the purposes of eligibility for and computation and payment of benefits.
An employee or a person who is a member of the Pension Plan of Peace Officers in Correctional Services ceases to be a member of that plan on the day before the day on which the employee or person becomes a member of a class of employees designated under the first paragraph. In that case, despite the second paragraph of section 6 and section 8.7 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), the employee or person is a member of this plan from the day on which the employee or person becomes a member of such a class. The years and parts of a year of service credited under the Pension Plan of Peace Officers in Correctional Services and the years and parts of a year of service for which pension credit was granted under that Act must be credited under this plan on an actuarially equivalent basis established according to actuarial assumptions and methods that are determined by the Government and which may vary with the pension plans and benefits concerned.
In the case of a pensioner under the Pension Plan of Certain Teachers, the Teachers Pension Plan or the Civil Service Superannuation Plan who is a member of this plan and belongs to a class of employees designated under the first paragraph, the provisions of that paragraph apply, with the necessary modifications, notwithstanding any inconsistent provision of those plans, with the exception of the provisions concerning the partition and transfer of benefits between spouses.
2001, c. 31, s. 23; 2004, c. 39, s. 218; 2006, c. 49, s. 114; 2015, c. 20, s. 61.
24. The Government may also establish a special pension plan for persons who belong to classes of full-time employees it designates from those excluded by virtue of subparagraph 7 of the first paragraph of section 3. In that case, if a person belongs to such a class and is a member of the Civil Service Superannuation Plan, the person may elect to become a member of that special plan by sending a notice to that effect, and the special plan applies to that person from the first of the month occurring not less than three months after receipt of the notice.
For the purposes of partition of the family patrimony, the Government may render all or some of the rules prescribed in Chapter VIII or enacted by the Government under the provisions of that chapter applicable to the plan, with the necessary modifications. It may also, for the same purposes, prescribe special provisions concerning the establishment and valuation of the benefits accrued under such plan as well as the reduction, by reason of the payment of the sums attributed to the spouse, of the sums payable under such plan.
2001, c. 31, s. 24.
24.1. The Government may, by order, with respect to employment designated in Schedule I identify, according to sectors or classes of employers, the person who is authorized to confirm the non-unionizable classification of the employment. The order may have effect 12 months or less before its adoption.
2002, c. 30, s. 123.
CHAPTER II
PENSIONABLE SALARY, YEARS OF SERVICE, HARMONIZED SERVICE AND REDEMPTION
2007, c. 43, s. 132.
DIVISION I
PENSIONABLE SALARY
25. The pensionable salary of an employee is the basic salary paid to the employee in the course of a calendar year.
The pensionable salary of an employee on maternity leave is the basic salary to which the employee would have been entitled if she had not taken maternity leave.
The pensionable salary of an employee on paternity or adoption leave is the basic salary the employee would have been entitled to receive had the employee not been on such leave for the period during which the employee receives benefits, or would receive benefits if the employee had applied for them, under the Québec parental insurance plan established by the Act respecting parental insurance (chapter A-29.011) or the employment insurance plan established by the Employment Insurance Act (S.C. 1996, c. 23).
The pensionable salary of an employee during a period of absence covered by salary insurance is the basic salary the employee would have been entitled to receive if the employee had been at work.
Despite the fourth paragraph, the pensionable salary of an employee or a person who receives benefits under the mandatory basic long-term salary insurance plan applicable to management personnel in the public and parapublic sectors, the mandatory supplementary salary insurance plan applicable to criminal and penal prosecuting attorneys, the mandatory long-term disability insurance plan applicable to employees of the Caisse de dépôt et placement du Québec or the mandatory long-term salary insurance plan of the Commission des services juridiques is, from the 105th week, the pensionable salary established at the end of the 104th week of disability. The pensionable salary is then adjusted annually according to the conditions set out in the insurance contract.
Despite the fourth paragraph, the pensionable salary of an employee who receives benefits under the long-term salary insurance plan applicable to full-time permanent management and non-unionized staff of the Société des alcools du Québec or any of the supplementary insurance plans provided for in the agreements entered into with the Fédération des médecins omnipraticiens du Québec, the Fédération des médecins spécialistes du Québec, the Association des chirurgiens dentistes du Québec or the Association des optométristes du Québec is, from the 157th week, the pensionable salary established at the end of the 156th week of disability. The pensionable salary is then adjusted annually according to the conditions set out in the insurance contract.
Unless included by government regulation, bonuses, allowances, compensations and other additional remuneration are not included in the basic salary.
2001, c. 31, s. 25; 2006, c. 55, s. 47; 2010, c. 11, s. 6; 2014, c. 11, s. 12.
25.1. When the pensionable salary of an employee who ceases to be a member of the plan at the end of a year is related to service credited for the last days of membership during that year but is paid at the beginning of the following year, it is deemed to be pensionable salary for the year in which it is paid even if no service is credited for that year.
2007, c. 43, s. 133.
26. Despite section 25, a lump sum paid to an employee as an increase or adjustment of the pensionable salary for a previous year shall form part of the pensionable salary for the year in which it is paid, even if no service is credited for that year. The same applies for a lump sum paid to a pensioner or a person who ceased to be a member of the plan if the lump sum is paid as an increase or adjustment of the salary for a period prior to the end of the pensioner’s or person’s membership in the plan.
Any part of the lump sum that is attributable to an increase or adjustment of the salary paid to a pensioner for any period during which the pensioner is an employee for the purposes of the plan is included if the pensioner holds pensionable employment under the plan.
2001, c. 31, s. 26; 2007, c. 43, s. 134.
27. The pensionable salary of an employee who is released with pay to hold pensionable employment under this plan with an association representing the management personnel or for union activities is the salary paid to the employee by an employer and the salary, if any, paid to the employee by a body designated in Schedule III or, as the case may be, by a body designated in Schedule II.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
The body concerned must pay its employer’s contributory amount and deduct the contributions from the pensionable salary it pays to such an employee.
2001, c. 31, s. 27.
28. The pensionable salary of an employee in any calendar year shall not be less than the basic salary to which the employee is entitled in that year, determined in accordance with the conditions of employment applicable and according to the last paragraph of section 25, with the exception of any lump sum paid subsequently as an increase or adjustment of the pensionable salary for that year.
2001, c. 31, s. 28; 2007, c. 43, s. 135; 2010, c. 11, s. 7.
28.1. The pensionable salary of an employee for the years of service credited after the redemption of a period of absence without pay pursuant to section 38 or 118 is the salary that the employee would have received if he or she had not been absent. Where service is credited pursuant to section 146, 152.1, 152.4 and 152.6, the pensionable salary of the employee is the salary that he or she received during the period of service credited or, if the person was an employee entitled to salary insurance benefits or an employee on maternity leave, the salary that he or she would have been entitled to during such a period had it not been for that absence or leave. Where service is credited pursuant to section 152.8.1, the pensionable salary of the person is the salary that he or she would have received during the period of service credited if he or she had benefitted from the conditions of employment that should have applied during that period or, if the person was an employee entitled to salary insurance benefits or an employee on maternity leave during that period, the salary that the person would have been entitled to, had it not been for that absence or leave, if he or she had benefitted from such conditions of employment.
The Government shall determine by regulation the circumstances in which another salary may be established. The Government shall also determine the terms and conditions relating to the application of such salary.
2002, c. 30, s. 124; 2011, c. 24, s. 38; 2015, c. 27, s. 30; 2018, c. 42018, c. 4, s. 46.
29. The pensionable salary of an employee who simultaneously holds more than one pensionable employment in a year is the aggregate of the salary paid to the employee for each employment if the total service credited to the employee in respect of such employments is less than or equal to one year.
If the total service credited in respect of the pensionable employments of the employee is reduced for the purposes of section 32, the pensionable salary of the employee shall be equal to the total of the following amounts :
(1)  the pensionable salary attached to each employment in respect of which service is credited in full ; and
(2)  the pensionable salary attached to the employment in respect of which service is credited in part, multiplied by the service credited in respect of that employment over the service accumulated in such employment.
2001, c. 31, s. 29.
30. Notwithstanding sections 25 to 29, the pensionable salary of an employee for one year of service shall not exceed the salary necessary to reach the defined benefit limit applicable for each year under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)). In the case of a year of service over and above 35 years of service that is used in computing the pension, the salary necessary to reach the defined benefit limit is established as if that year were counted for the purposes of section 57.
For the purposes of the first paragraph, the pensionable salary of an employee who is credited with less than one year of service for service accumulated in a calendar year must not exceed
(1)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the service credited to the employee during a year, if the basis of remuneration for the pensionable employment held by the employee is 200 days; or
(2)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the harmonized service for the year, if the basis of remuneration for the pensionable employment held by the employee is 260 days.
This section does not apply to the pensionable salary for a year during which the employee, pensioner or person referred to in section 26 receives pensionable salary but is not credited with any service.
2001, c. 31, s. 30; 2004, c. 39, s. 219; 2007, c. 43, s. 136; 2008, c. 25, s. 79; 2010, c. 29, s. 17.
30.1. For the purposes of this Act, pensionable salary refers to the pensionable salary determined under this division. However, section 30 is excluded from this reference in respect of the years prior to 1 January 1992.
2004, c. 39, s. 220.
DIVISION II
YEARS OF SERVICE
31. One year of service or part of a year of service is credited, for each calendar year, to the employee for the service accumulated if the contributions have been paid and not refunded and for service that is otherwise credited to the employee under the provisions of the plan. The same applies with respect to an employee who has at least 40 years of credited service without being required to pay contributions.
Service is credited according to the number of days and parts of a day for which the employee paid or was exempt from contributions and the days and parts of a day otherwise credited to the employee out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration. The days and parts of a day are rounded to the fourth decimal.
2001, c. 31, s. 31; 2007, c. 43, s. 137; 2010, c. 29, s. 18; 2017, c. 72017, c. 7, s. 2.
32. If an employee simultaneously holds more than one pensionable employment with the same employer under this plan or the Government and Public Employees Retirement Plan pursuant to the second paragraph of section 7, the service accumulated by the employee is credited up to one year of service, beginning with service in respect of the employment to which the highest annual basic salary that is paid or would have been paid to the employee pursuant to the conditions of employment applicable on the last day credited in the year is attached.
However, no employee may, in the year in which the employee becomes a member of this plan, be credited with more service than the number of contributory days comprised between the date on which the employee becomes a member of this plan and the end of that year. During the year in which the employee retires or becomes entitled to a deferred pension, the employee may not be credited with more service than the number of contributory days comprised between 1 January and the date the employee ceased to be a member of the plan.
As a result of the application of the first two paragraphs, an employee is deemed to hold only one pensionable employment with the same employer.
If an employee simultaneously holds more than one pensionable employment with different employers under this plan, the first two paragraphs apply, once the first three paragraphs have been applied, if necessary, in respect of the service accumulated with each employer.
2001, c. 31, s. 32; 2007, c. 43, s. 138.
33. If an employee who does not qualify for membership in this plan is, at the same time, a member of this plan and the Government and Public Employees Retirement Plan, the total service credited to the employee under this plan, pursuant to sections 31 and 32, and the total service credited to the employee under the Government and Public Employees Retirement Plan shall not exceed one year.
2001, c. 31, s. 33.
33.1. When section 17 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) applies, the service established under sections 31 and 32 is credited up to one year in excess of the service credited under the Pension Plan of Peace Officers in Correctional Services.
The pensionable salary attached to pensionable employment under this plan is the salary determined in accordance with Division I of this chapter, multiplied by the service credited under the first paragraph over the service established under sections 31 and 32.
2004, c. 39, s. 221.
34. The days and parts of a day of a period during which an employee receives salary insurance benefits or during which the employee would receive such benefits were it not for the waiting period prescribed by the salary insurance plan or were he or she not receiving a disability benefit under the Act respecting the Québec Pension Plan (chapter R-9) or an income replacement indemnity under the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Automobile Insurance Act (chapter A-25), the Act to promote good citizenship (chapter C-20), the Crime Victims Compensation Act (chapter I-6) or under any other Act, other than an Act of Québec, having the same effect, shall be credited, without contributions, up to three years of service.
However, the limit of three years of service prescribed in the first paragraph shall not apply in the case of a compulsory salary insurance plan in force on 31 December 1989 which, on that date provides, in favour of certain groups of employees covered by this plan, benefits payable up to the age of 65 years or up to the age of retirement providing the employee belongs to one of those groups and the group’s participation in the salary insurance plan is maintained.
The days and parts of a day during which a female employee receives the income replacement indemnity provided for in section 36 of the Act respecting occupational health and safety (chapter S-2.1) by reason of the exercise of a right granted under sections 40, 41 and 46 of the said Act, are credited without contributions.
2001, c. 31, s. 34; 2010, c. 11, s. 8.
34.1. The contributions of an employee covered by the mandatory basic long-term salary insurance plan applicable to management personnel in the public and parapublic sectors are paid into the plan by the insurer until the date set in the insurance contract.
The contributions of an employee covered by any other mandatory salary insurance plan in force on 31 December 2009 that provides, on that date, that the insurer pay the contributions into the plan are paid until the employee reaches the age of 65 or retires, whichever comes first.
The days and parts of a day of a period during which the insurer pays the contributions into the plan on behalf of the employee are credited to the employee in respect of the employment giving the employee entitlement to salary insurance benefits.
2010, c. 11, s. 9.
35. A person referred to in the first paragraph of section 34 who, under the person’s salary insurance plan provided for in his or her conditions of employment, is entitled to salary insurance benefits for a maximum period of two years of service, shall continue to be a member of the plan even if the person’s employer has terminated his or her employment, during the year following the last day of that two-year period, if on that day the person is a disabled person within the meaning of his or her salary insurance plan.
During that year, the service credited to the person, without contributions, is the service that would have been credited to the person if the person had held such employment, and his or her pensionable salary is the salary he or she would have received.
However, the service credited to a person who dies, resigns or retires during the year following the two-year period referred to in the first paragraph shall be reduced by the period comprised between the date of the event and the end of that year. The service credited shall also be reduced by the period comprised between the date on which a person is entitled, following an application therefor, to the amount referred to in section 80 or 88 and the end of that year.
The service credited under this section to a person who returns to pensionable employment during that period is reduced by the period comprised between the first day on which the person holds such employment and the end of the year.
2001, c. 31, s. 35; 2002, c. 30, s. 125.
36. The days and parts of a day of a maternity leave shall be credited to the employee, without contributions, up to 135 contributory days.
If the employee holds more than one pensionable employment in a year, the days and parts of a day of such a leave shall be credited to her before any other service.
2001, c. 31, s. 36; 2006, c. 55, s. 48.
37. The days and parts of a day of absence that are totally compensated out of accumulated sick leave are credited to the employee only if the contributions have been paid. Such rule applies even in cases provided for in sections 34, 36, 123 and 125. The days and parts of a day of absence are also credited to an employee with at least 40 years of credited service, without payment of contributions being required.
2001, c. 31, s. 37; 2010, c. 29, s. 19; 2017, c. 72017, c. 7, s. 3.
DIVISION III
HARMONIZED SERVICE OF EMPLOYEES HOLDING PENSIONABLE EMPLOYMENT FOR WHICH THE BASIS OF REMUNERATION IS 260 DAYS
2007, c. 43, s. 139; 2008, c. 25, s. 80.
37.1. Harmonized service is computed for an employee holding pensionable employment for which the basis of remuneration is 260 days in order to reconcile the pensionable salary for a calendar year with the number of days and parts of a day credited to the employee for that year and for the last days of the previous year or the first days of the following year, as the case may be.
The harmonized service is established by dividing the number of days and parts of a day for which the employee paid or was exempt from contributions and the number of days and parts of a day otherwise credited to the employee, included in the pensionable salary reference period for the year and related to the employee’s pensionable salary for that year, by the number of contributory days included in that reference period for the class of employees to which the employee belongs. The days and parts of a day are rounded to the fourth decimal.
The pensionable salary reference period for a year, for employees in the same class, begins on the date of the first day covered by the first pay of the year and ends on the date of the last day covered by the last pay of that year.
Harmonized service is also computed for an employee referred to in section 25.1 for the pensionable salary of the year for which no service is credited.
2007, c. 43, s. 139; 2008, c. 25, s. 81.
37.2. The harmonized service of an employee who simultaneously holds more than one pensionable employment under the plan in a year is the aggregate of that service computed for each employment if the total service credited to the employee in respect of such employments is less than or equal to one year.
If the total service credited in respect of the pensionable employments of that employee is reduced for the purposes of the first paragraph of section 32, the harmonized service in respect of the employee’s employments is the aggregate of the harmonized service in respect of each employment for which service is credited in full and the harmonized service in respect of the employment for which service is credited in part. The latter harmonized service is multiplied by the service credited for the latter employment over the service accumulated in such employment.
2007, c. 43, s. 139.
37.3. When the first paragraph of section 33.1 applies, the harmonized service in respect of the pensionable employment under this plan is the harmonized service determined under this division multiplied by the credited service established under the first paragraph of that section over the service established under sections 31 and 32.
2007, c. 43, s. 139; 2008, c. 25, s. 82.
DIVISION IV
REDEMPTION OF YEARS OF SERVICE
2007, c. 43, s. 139.
38. An employee who has had a period of absence without pay at a time he or she held pensionable employment may, if the employee applies therefor, be credited with all or part of that period of absence. However, if that period of absence ended after 30 June 2002, it must have consisted of more than 30 consecutive days or, in the case of part-time absence, of more than 20% of the regular time of a full-time employee holding similar employment.
To redeem a period of absence, the employee must be contributing to the plan on the date the application is received by Retraite Québec, which must be subsequent to the date of the end of the period of absence except if pursuant to section 34 or 36 the employee does not pay contributions. However, such a period may also be redeemed if, at the end of the period, the employee is no longer contributing to the plan by reason of eligibility for a pension or death, by reason of a transfer agreement entered into under section 203 or, where the employee contributed after the period of absence, if the employee’s application for redemption and pension application are received simultaneously by Retraite Québec.
For the purposes of the second paragraph, an employee who, at the end of a period of absence without pay, is contributing to the Pension Plan of Certain Teachers or the Pension Plan of Peace Officers in Correctional Services, provided the employee was not in the latter case holding pensionable employment under the Civil Service Superannuation Plan at the time the period of absence without pay began, may also redeem such a period of absence prior to his or her participation in any such plan if the application was received while the employee was participating in this plan.
An employee who ceases to participate in the plan after a period of absence without pay of 30 consecutive days or less for which only part of the amount to be withheld pursuant to section 41.1 has been withheld may also be credited with that part of the period of absence for which no amount has been so withheld.
An employee who holds another pensionable employment under this plan, or who holds pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Peace Officers in Correctional Services during part of a period of absence without pay may not be credited with the days and parts of a day during which such employment is held.
2001, c. 31, s. 38; 2002, c. 30, s. 126; 2004, c. 39, s. 222; 2007, c. 43, s. 140; 2015, c. 20, s. 61.
39. The amount required of the employee to pay the cost of redemption provided for in section 38 or 118 is equal to 200% of the contributions that would have been deducted under this plan from the pensionable salary the employee would have received if the employee had not been absent during the period covered by the application according to the number of days and parts of a day to be redeemed out of the number of pensionable days, calculated on the basis of the applicable annual remuneration.
However, in cases where the application for redemption of a period of absence without pay is received by Retraite Québec more than six months after the end of the period of absence, the amount required of the employee to pay the redemption costs is determined in accordance with the tariff established by regulation, on the basis of the pensionable salary at the time of receipt of the employee’s application, according to the number of days and parts of a day to be redeemed out of the pensionable days, calculated on the basis of the annual remuneration. The tariff may vary according to the employee’s age, the reason for the absence, the year of service covered by the redemption and the date of receipt of the application. The regulation may prescribe, in addition to a minimum cost, the terms and conditions governing the application of the tariff and the rules for determining the pensionable salary of the employee who is not receiving a salary on the date of receipt of his or her application.
For the purposes of the second paragraph, the limit provided for in section 30 is not applicable to the pensionable salary used to establish the cost of redeeming a period of absence in progress before 1 January 1992.
A regulation enacted under this section may have effect 12 months or less before its adoption.
2001, c. 31, s. 39; 2002, c. 30, s. 127; 2004, c. 39, s. 223; 2010, c. 29, s. 20; 2015, c. 20, s. 61.
39.1. The amount required to pay the cost of redeeming a period of absence without pay pursuant to the employee’s conditions of employment related to a maternity, paternity or adoption leave or a period of absence without pay, referred to in sections 79.8 to 79.12 of the Act respecting labour standards (chapter N-1.1), taken, or that would have been taken had it not been for the employee’s conditions of employment, under those sections and in progress on 1 January 2012 or beginning after that date is equal to one-half of the amount determined pursuant to the first or, as the case may be, the second paragraph of section 39.
2002, c. 30, s. 128; 2012, c. 6, s. 7.
40. The amount required to pay the cost of redeeming a period of absence without pay referred to in section 38 or 118 is payable either in cash or by instalments spread over the period and payable at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec.
Any amount paid by instalments shall be increased by interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application and computed from the date on which the redemption proposal made by Retraite Québec expires.
2001, c. 31, s. 40; 2002, c. 30, s. 129; 2004, c. 39, s. 224; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 47.
CHAPTER III
CONTRIBUTIONS AND CONTRIBUTORY AMOUNTS
DIVISION I
CONTRIBUTIONS
41. The employer shall, except with respect to a pensioner, even a pensioner holding pensionable employment under this plan, the Government and Public Employees Retirement Plan or the Pension Plan of Peace Officers in Correctional Services, who is not an employee for the purposes of this plan, withhold each year from the pensionable salary paid to each employee and, in the case of a pensioner or person who ceased to be a member of the plan, from the pensionable salary mentioned in section 25.1 or a lump sum mentioned in section 26, an amount equal to the result of applying the contribution rate determined by regulation made under section 174 to that part of the pensionable salary which exceeds 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
If the basis of remuneration is 200 days, the exemption of 35% is multiplied, for the purposes of the amount withheld, by the service credited to the employee, pensioner or person who ceased to be a member of the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions in a year. If the basis of remuneration is 260 days, the exemption of 35% is multiplied, for the purposes of the amount withheld, by the harmonized service of the employee, pensioner or person who ceased to be a member of the plan, selecting only the days for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions in a year.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 40 years of credited service.
2001, c. 31, s. 41; 2004, c. 39, s. 225; 2007, c. 43, s. 141; 2010, c. 29, s. 21; 2017, c. 72017, c. 7, s. 4.
41.1. The employer shall also, in accordance with section 41, withhold an amount equal to the amount the employer would have withheld from the pensionable salary the employee would have received if the employee had not been absent without pay for a period of 30 consecutive days or less or in the case of part-time absence corresponding to 20% or less of the regular time of a full-time employee holding similar employment.
The terms and conditions applicable to the collection of the amount withheld shall be determined by Retraite Québec.
However, the first paragraph does not apply to an employee who, pursuant to the applicable conditions of employment, is entitled to participate in a time management program providing that the employee is not required to pay contributions to the plan and that such contributions are to be borne by the employer.
2002, c. 30, s. 130; 2004, c. 39, s. 226; 2015, c. 20, s. 61.
42. The contribution rate applicable to an employee who has elected to become a member of the Government and Public Employees Retirement Plan (chapter R-10) pursuant to section 215.0.0.1.1 of the Act respecting the Government and Public Employees Retirement Plan as it read on 31 December 2000 is established by adding 4% to the contribution rate provided for in section 41, up to a maximum of 7.25% for employees who were members of the Civil Service Superannuation Plan and 8.08% for employees who were members of the Teachers Pension Plan.
Where the contribution rate under section 41 is equal to or greater than the maximum rates established in the first paragraph, the contribution rate applicable to an employee who has elected to become a member shall become, from that time, the rate established under that section.
2001, c. 31, s. 42.
43. Except in the case provided for in the third paragraph of section 41, the insurer shall withhold, from any lump sum it pays to an employee under a mandatory supplementary long-term salary insurance plan applicable to management personnel in the public and parapublic sectors, the amount provided for in section 41, as part of the measures designed to protect the employee’s salary following rehabilitation.
2001, c. 31, s. 43.
43.1. The employer must withhold from any indemnity the employer pays to an employee because of a paternity or adoption leave an amount equal to the amount the employer would have withheld if the employee had not taken such a leave.
2006, c. 55, s. 49; 2014, c. 11, s. 13.
43.2. The amount to be withheld computed under section 41 is again computed, if applicable, to take into account the pensionable salary resulting from the application of subparagraph 2 of the second paragraph of section 29 or the second paragraph of section 33.1.
2007, c. 43, s. 142.
DIVISION II
CONTRIBUTORY AMOUNTS
44. Employers, except those listed in Schedule IV, shall pay to Retraite Québec, at the same time as they remit the contributions of their employees, an amount equal to those contributions.
2001, c. 31, s. 44; 2012, c. 6, s. 8; 2015, c. 27, s. 31; 2015, c. 20, s. 61; 2017, c. 72017, c. 7, s. 5.
45. (Repealed).
2001, c. 31, s. 45; 2015, c. 27, s. 32.
46. In the case referred to in section 43, the insurer shall pay to Retraite Québec, at the same time as it sends the contributions of the employees, an amount equal to those contributions.
2001, c. 31, s. 46; 2015, c. 20, s. 61.
47. The amounts paid pursuant to sections 44 to 46 and 152.8.3 must be qualifying employer premiums within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
2001, c. 31, s. 47; 2018, c. 42018, c. 4, s. 48.
48. The Minister of Finance shall determine the amounts that could, from year to year and at prescribed periods, be capitalized to take into account undertakings or guarantees of the Government with respect to this Act. The amounts so capitalized shall be drawn from the Consolidated Revenue Fund.
2001, c. 31, s. 48.
CHAPTER IV
BENEFITS
DIVISION I
EMPLOYEE’S PENSION
§ 1.  — Eligibility for pension
49. For the purposes of this plan, normal retirement age is 65 years of age. However, an employee who ceases to be a member of the plan is entitled to a pension if the employee
(1)  has attained 60 years of age;
(2)  (subparagraph repealed);
(3)  has, in years of age and years of service, a combined total of 90 or more, if the employee is 55 years of age or over;
(4)  has attained 55 years of age, subject to section 56.
Despite the first paragraph, the employee referred to in the fourth paragraph of section 10 who has not completed the additional 60-month period of membership in this plan is entitled to a pension when he or she ceases to be a member of the plan if the employee
(1)  has attained 60 years of age;
(2)  has at least 35 years of service; or
(3)  has attained 55 years of age, subject to section 56.
The pension is granted to the employee on the date on which the employee retires within the meaning of section 59.
2001, c. 31, s. 49; 2012, c. 6, s. 9.
50. An employee who is a teacher, within the meaning of the Teachers Pension Plan and who becomes eligible for a pension within two months after the end of a school year, is entitled to his or her pension at the end of that school year.
For the purposes of the plan, a school year is
(1)  in the case of a school board, the period from 1 July of one year to 30 June of the following year; or
(2)  in all other cases, the twelve-month period generally recognized by the body in the employment contract.
2001, c. 31, s. 50; 2008, c. 25, s. 83.
§ 2.  — Computation of pension of an employee who ceases to be a member of the plan before 1 January 2010
2008, c. 25, s. 84.
50.1. In respect of an employee who ceases to be a member of the plan before 1 January 2010, subdivisions 2 and 3 of Division I of Chapter IV, sections 76, 80, 106 and 138.1 and, if the employee dies before 1 January 2010, section 62 apply as they read on the date on which the employee ceases to be a member of the plan.
They also apply to a pensioner who becomes an employee under Chapter VII of the Act even if the pensioner once again ceases to be a member of the plan after 31 December 2009.
2008, c. 25, s. 85.
§ 2.1.  — Computation of the pension of an employee who ceases to be a member of the plan after 31 December 2009
2008, c. 25, s. 85.
I.  — General provisions
2008, c. 25, s. 85.
50.2. The annual amount of the pension of an employee who ceases to be a member of the plan after 31 December 2009 is equal, on the date on which the employee ceases to be a member, to the total of the following amounts:
(1)  the amount obtained by multiplying the average pensionable salary established under this subdivision, on the basis of annualized pensionable salaries that do not take into account the limit imposed by the first paragraph of section 30, by 2% per year of service credited before 1 January 1992; and
(2)  the amount obtained by multiplying the average pensionable salary established under this subdivision, on the basis of annualized pensionable salaries that take into account the limit imposed by the first paragraph of section 30, by 2% per year of service credited after 31 December 1991.
For the purposes of the first paragraph, the employee’s years of credited service taken into account must not exceed 40.
2008, c. 25, s. 85; 2010, c. 29, s. 22; 2017, c. 72017, c. 7, s. 7.
50.3. The average pensionable salaries referred to in subparagraphs 1 and 2 of the first paragraph of section 50.2 are obtained by performing, in order, the following operations:
(1)  selecting, from among the highest annualized pensionable salaries, as many as are necessary to make the aggregate of the contributory periods corresponding to the years for which the salaries are selected equal, in the case where the employee is entitled to a pension under the first paragraph of section 49, to 3 or, if the aggregate is less than 3, selecting all the salaries, or, in the case where the employee is entitled to a pension under the second paragraph of that section, to 5 or, if the aggregate is less than 5, selecting all the salaries;
(2)  multiplying each salary so selected for each year by the corresponding contributory period; and
(3)  dividing the sum of the salaries resulting from the multiplication by the sum of the corresponding contributory periods.
2008, c. 25, s. 85; 2012, c. 6, s. 10.
51. (Repealed).
2001, c. 31, s. 51; 2008, c. 25, s. 86.
52. (Repealed).
2001, c. 31, s. 52; 2007, c. 43, s. 143; 2008, c. 25, s. 86.
53. (Repealed).
2001, c. 31, s. 53; 2004, c. 39, s. 227; 2008, c. 25, s. 86.
II.  — Annualization of salaries and determination of contributory periods for the years of service prior to 2010
2008, c. 25, s. 87.
1.  — Annualized pensionable salary
2008, c. 25, s. 87.
53.1. For the purposes of section 50.3, the annualization of salaries for the years of service prior to 2010 are obtained,
(1)  when computing the average pensionable salary referred to in subparagraph 1 of the first paragraph of section 50.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 111; and
(2)  when computing the average pensionable salary referred to in subparagraph 2 of the first paragraph of section 50.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 111. The limit imposed by the first paragraph of section 30 applies to the result obtained for each year.
The pensionable salary for each year, referred to in subparagraphs 1 and 2 of the first paragraph, is the pensionable salary established under sections 25 to 29. Despite sections 25.1 and 26, the pensionable salary paid in 2008 or 2009 for which no service is credited forms part of the pensionable salary for the last year during which service is credited and which is prior to the year during which the pensionable salary is paid.
However, if a lump sum included in the pensionable salary established under the second paragraph is paid in 2007 or a subsequent year as an increase in or adjustment to the salary for a previous year, it must be subtracted from the pensionable salary for the year during which it is paid. In addition, a lump sum attributed to a given year under section 53.20 must be added to the pensionable salary for that year.
For the purposes of the first paragraph, all the years and parts of a year of service credited must be counted, but service credited under sections 123, 125 and 126 may not be counted in respect of service credited before 1 January 1992.
2008, c. 25, s. 87.
53.2. For the purposes of the first paragraph of section 53.1, the aggregate of any lump sum paid as an increase in or adjustment to the pensionable salary for a previous year and any amount paid during the year in which the employee ceases to be a member of the plan and pertaining to pensionable salary for the days and parts of a day credited to the employee for the last days of the previous year is excluded from the pensionable salary established under the second and third paragraphs of section 53.1.
The amount referred to in the first paragraph is to be added to the results obtained under the first paragraph of section 53.1. However, for the purposes of subparagraph 2 of the first paragraph of that section, the amount is added before the application of the limit imposed by the first paragraph of section 30.
For the years and parts of a year of service credited after 31 December 1989, the amount referred to in the first paragraph is either the amount by which the pensionable salary of the employee established under the second and third paragraphs of section 53.1 exceeds the annual basic salary paid to the employee or that would have been paid to the employee under the conditions of employment applicable on the last credited day of the year, multiplied by the service credited to the employee during the year, or, if the employee simultaneously holds more than one pensionable employment under the plan during a year, the amount by which the employee’s pensionable salary exceeds the total annual basic salary for each employment multiplied by the credited service attached to each employment in accordance with sections 29 and 32 or 33.1.
The service credited under section 111 and, for 1990 and 1991, the service credited under section 123 must not be counted for the purposes of the third paragraph.
2008, c. 25, s. 87; 2009, c. 56, s. 18.
53.3. For the purposes of paragraph 2 of section 50.3, an annualized pensionable salary resulting from the application of subparagraph 1 of the first paragraph of section 53.1 and selected under paragraph 1 of section 50.3 must be reduced by the amount that was added to it under section 53.2. That amount must then be added to the result of the multiplication referred to in paragraph 2 of section 50.3.
For the purposes of paragraph 2 of section 50.3, an annualized pensionable salary resulting from the application of subparagraph 2 of the first paragraph of section 53.1 and selected under paragraph 1 of section 50.3 must be reduced, if applicable, by the amount that was added under section 53.2 after applying the limit imposed by the first paragraph of section 30. That amount must then be added to the result of the multiplication referred to in paragraph 2 of section 50.3.
2008, c. 25, s. 87.
2.  — Contributory periods
2008, c. 25, s. 87.
53.4. For the purposes of sections 50.3, 57 and the sections that refer to section 57, a contributory period is, for each year, the number of contributory days in the period during which the employee was a member of the plan in a year or in the period during which days and parts of a day were otherwise credited to the employee with contributions, within the meaning of section 73, except the days and parts of a day determined by regulation, over the number of contributory days in the year concerned, that is, 200 or 260 days depending on the basis of remuneration for the employment. The contributory period of a new employee for the year during which the employee becomes a member of the plan begins on the first day in respect of which the employee contributed or was exempt from contributions and the last period ends on the last day credited in the year during which the employee ceases to be a member of the plan.
2008, c. 25, s. 87.
3.  — Credited service derived from another plan
2008, c. 25, s. 87.
53.5. Subject to section 143.12 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), for the purpose of establishing the average pensionable salary, the pensionable salary, the basic salary and the contributory periods must be determined according to the years and parts of a year of service credited to the employee under a pension plan referred to in section 4 of the Act respecting Retraite Québec (chapter R-26.3) and the basis of remuneration for the employment concerned for each of those years, that is, 200 or 260 days. The same rule applies for the purposes of sections 57 and 62 to the extent that they refer to section 57.
However, the annualized pensionable salary and the contributory periods for the years and parts of a year of service credited under this plan on an actuarially equivalent basis pursuant to Division I.3 of Chapter VI or under a transfer agreement entered into under section 203, section 133 of the Act respecting the Pension Plan of Peace Officers in Correctional Services or section 158 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) are excluded from the average pensionable salary, as are the contributory periods for any previous years and parts of a year.
2008, c. 25, s. 87; 2015, c. 20, s. 61.
III.  — Annualization of salaries and determination of contributory periods for the years of service subsequent to 2009
2008, c. 25, s. 87.
1.  — Annualized pensionable salary
2008, c. 25, s. 87.
53.6. For the purposes of section 50.3, the annualization of salaries for the years of service subsequent to 2009 are obtained,
(1)  when computing the average pensionable salary referred to in subparagraph 1 of the first paragraph of section 50.3, by dividing the aggregate of the adjusted pensionable salary for such a year and the lump sum attributed to that year under section 53.20 by the harmonized service for the year; and
(2)  when computing the average pensionable salary referred to in subparagraph 2 of the first paragraph of section 50.2, by dividing the aggregate of the adjusted pensionable salary for such a year and the lump sum attributed to that year under section 53.20 by the harmonized service for the year. The limit imposed by the first paragraph of section 30 applies to the result obtained for each year.
2008, c. 25, s. 87; 2009, c. 56, s. 19.
2.  — Adjusted pensionable salary
2008, c. 25, s. 87.
53.7. The adjusted pensionable salary for a year, used to compute the annualized pensionable salary of an employee who holds pensionable employment under the plan for which the basis of remuneration is 260 days, is the pensionable salary established under sections 25 to 28.1, multiplied by the daily factor applicable to that salary for the class of employees to which the employee belongs and divided by the number of contributory days included in the pensionable salary reference period for the year determined under section 37.1.
However, if a lump sum included in the pensionable salary is paid during the year as an increase in or adjustment to the pensionable salary for a previous year, it must be subtracted from the pensionable salary for the year during which it is paid.
An adjusted pensionable salary is also computed for an employee to whom section 25.1 applies for the year for which no service is credited to the employee.
The daily factor referred to in the first paragraph makes it possible to convert the annual basic salary into a daily salary, on the basis of the conditions of employment applicable to the employee. The Government may, by regulation, establish the daily factor, which may vary with the class of employees and the terms of payment of the employees’ salary.
2008, c. 25, s. 87.
53.8. The adjusted pensionable salary for a calendar year, used to compute the annualized pensionable salary of an employee who holds pensionable employment under the plan for which the basis of remuneration is 200 days, is based on the school calendars for the period during which the employee was a member of the plan during the two parts of a school year in the calendar year. The school calendar is the distribution of the 200 contributory days of a school year over two calendar years, based on the conditions of employment applicable to the employee.
The adjusted pensionable salary is determined using the following formula:

{[T × N/200] × P} − A

(1)  T is the basic salary the employee would have been entitled to receive if the employee had held the employment referred to in the first paragraph full time during the period referred to in that paragraph, based on the conditions of employment applicable to the employee. The basic salary does not include the lump sum paid subsequently as an increase in or adjustment to the basic salary for that year;
(2)  N is the number of contributory days in the period referred to in the first paragraph;
(3)  P is the percentage of working time related to employment referred to in the first paragraph held during the period referred to in that paragraph; and
(4)  A, for an employee who, while holding employment referred to in the first paragraph, was absent without pay during the period referred to in that paragraph, is the basic salary that employee would have received in that employment during the period of absence if the period was not otherwise credited under the plan.
P is obtained by carrying out, in order, the following operations:
(1)  adding, for the period referred to in the first paragraph, the number of contributory days and parts of a day credited to the employee in keeping with the school calendars and the number of contributory days and parts of a day during which the employee was absent without pay while holding the employment referred to in that paragraph if the contributory days and parts of a day were not otherwise credited under the plan; and
(2)  dividing the result of the addition by N.
For the purposes of subparagraph 1 of the third paragraph, the number of contributory days and parts of a day credited to the employee in keeping with the school calendars is the total number of days and parts of a day for which the employee contributed or was exempt from contributions and the number of days and parts of a day otherwise credited to the employee under the plan, for the period referred to in the first paragraph. The days and parts of a day are rounded to the fourth decimal.
The Government may, by regulation, determine the method for establishing the annual basic salary for certain employees whose conditions of employment offer a mode of remuneration that is not established with reference to such a salary.
2008, c. 25, s. 87.
53.9. In the case of employees who hold pensionable employment for which the basis of remuneration is 260 days, the pensionable salary paid by a body designated in Schedule III to this Act or Schedule II.1 to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) to an employee who is released with pay to hold pensionable employment under this plan with an association representing management personnel or for union activities during a year must be subtracted, for the purpose of computing the adjusted pensionable salary for the year, from the pensionable salary established under sections 25 to 28.1. The pensionable salary paid to the employee by the body or association is deemed to be, for the purpose of computing the annualized pensionable salary for the year, a lump sum attributed to the year under section 53.20.
In the case of employees who hold pensionable employment for which the basis of remuneration is 200 days, the basic salary paid by a body designated in Schedule III to this Act or Schedule II.1 to the Act respecting the Government and Public Employees Retirement Plan to an employee who is released with pay to hold pensionable employment under this plan with an association representing management personnel or for union activities during the period referred to in the first paragraph of section 53.8 is deemed to be, for the purpose of computing the annualized pensionable salary, a lump sum attributed to the year under section 53.20.
2008, c. 25, s. 87.
53.10. The adjusted pensionable salary of an employee to whom section 53.11 does not apply and who simultaneously holds more than one pensionable employment under the plan in a year is the aggregate of the adjusted pensionable salaries computed under sections 53.7 or 53.8 and 53.9 for each employment if the total service credited in respect of such employments is less than or equal to one year.
If the total service credited in respect of the pensionable employments held by the employee is reduced under section 32, the adjusted pensionable salary of the employee is equal to the total of the following amounts:
(1)  the adjusted pensionable salary for each employment in respect of which service is credited in full; and
(2)  the adjusted pensionable salary for the employment in respect of which service is credited in part, multiplied by the service credited in respect of that employment over the service accumulated in such employment.
2008, c. 25, s. 87.
53.11. An employee who simultaneously holds more than one pensionable employment under the plan with the same employer is deemed to hold only one pensionable employment for the purpose of computing the adjusted pensionable salary if the basis of remuneration for the employments is the same for a given year and the pensionable salary reference periods or school calendars relating to those employments are identical.
2008, c. 25, s. 87.
53.12. In the case referred to in the first paragraph of section 33.1, the adjusted pensionable salary attached to pensionable employment under the plan is the adjusted pensionable salary computed under sections 53.7 or 53.8 and 53.9, multiplied by the credited service established under the first paragraph of section 33.1 and divided by the service established in accordance with sections 31 and 32.
2008, c. 25, s. 87.
3.  — Harmonized service of employees who hold pensionable employment for which the basis of remuneration is 200 days
2008, c. 25, s. 87.
53.13. Harmonized service is computed for an employee who holds pensionable employment for which the basis of remuneration is 200 days in order to reconcile the adjusted pensionable salary for the calendar year computed under sections 53.8 and 53.9 with the number of contributory days and parts of a day credited to the employee in keeping with the school calendars included in the period during which the employee participated in the plan during the two parts of a school year in that calendar year.
Harmonized service is established by dividing by 200 the number of contributory days and parts of a day credited to the employee in keeping with the school calendars established in accordance with the fourth paragraph of section 53.8
2008, c. 25, s. 87.
4.  — Harmonized service of employees who hold more than one pensionable employment
2008, c. 25, s. 87.
53.14. For the purposes of this subdivision, the harmonized service of an employee to whom section 53.15 does not apply and who simultaneously holds more than one pensionable employment under the plan in a year is the aggregate of the harmonized service established for each employment under section 37.1 or 53.13, if the total service credited in respect of such employments is less than or equal to one year.
If the total service credited in respect of the pensionable employments held by the employee is reduced under section 32, harmonized service is the aggregate of the harmonized service in respect of each employment for which service is credited in full and the harmonized service in respect of the employment for which service is credited in part. The latter harmonized service is multiplied by the service credited for the latter employment over the service accumulated in such employment.
2008, c. 25, s. 87.
53.15. For the purposes of this subdivision, an employee who simultaneously holds more than one pensionable employment under the plan with the same employer is deemed to hold only one pensionable employment for the purpose of computing harmonized service if, for a given year, the basis of remuneration for the employments is the same and the pensionable salary reference periods or school calendars relating to those employments are identical.
2008, c. 25, s. 87.
53.16. For the purposes of this subdivision, in the case referred to in the first paragraph of section 33.1, the harmonized service in respect of a pensionable employment under the plan is the harmonized service established under section 37.1 or 53.13, multiplied by the credited service established under the first paragraph of section 33.1 and divided by the service established in accordance with sections 31 and 32.
2008, c. 25, s. 87.
5.  — Contributory periods
2008, c. 25, s. 87.
53.17. For the purposes of sections 50.3, 57 and the sections that refer to section 57, the contributory period of an employee who during a year holds pensionable employment under the plan for which the basis of remuneration is 260 days is determined by dividing by 260 the number of contributory days comprised in the period during which the employee was a member of the plan or comprised in the period for which days and parts of a day were otherwise credited to the employee with contributions for that year under the plan, within the meaning of section 73, except the days and parts of a day determined by regulation, during the pensionable salary reference period for the year established in accordance with section 37.1.
The contributory period of an employee who during a year holds pensionable employment under the plan for which the basis of remuneration is 200 days is determined by dividing by 200 the number of contributory days in the school calendars included in the period during which the employee was a member of the plan during the two parts of a school year included in a calendar year or in the period for which days and parts of a day were otherwise credited to the employee with contributions, for that year, within the meaning of section 73, except the days and parts of a day determined by regulation.
The contributory period of a new employee for the year during which the employee becomes a member of the plan begins on the first day in respect of which the employee paid or was exempt from contributions and the last period ends on the last day credited in the year during which the employee ceases to be a member of the plan.
In the case of an employee to whom section 25.1 applies and who holds pensionable employment for which the basis of remuneration is 260 days, a contributory period that corresponds to the pensionable salary for the year for which no service is credited is also determined by dividing by 260 the number of contributory days referred to in the first paragraph that correspond to that salary.
2008, c. 25, s. 87.
53.18. The Government may, by regulation, determine the method of establishing the contributory period of an employee who simultaneously holds more than one pensionable employment in a year.
2008, c. 25, s. 87.
6.  — Credited service derived from another plan
2008, c. 25, s. 87.
53.19. For the purpose of computing the average pensionable salary, when the years and parts of a year of service credited to an employee under a pension plan referred to in section 4 of the Act respecting Retraite Québec (chapter R-26.3) are credited under this plan, the basic salary, the pensionable salary and the credited service determined under the plan and the data related to the employee’s membership in that plan and reported by the employer under section 188 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) for each credited year or part of a year apply to this plan in order to establish the annualized pensionable salary and the contributory periods for those years and parts of a year credited under this plan, subject to section 143.12 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2).
For the purposes of this subdivision, the sections to which it refers, and sections 6 and 9 when those sections are required for the application of this subdivision, the pensionable employment under a plan referred to in section 4 of the Act respecting Retraite Québec for which service was credited under this plan is deemed to be pensionable employment under this plan.
Despite the first paragraph, the annualized pensionable salary and the contributory periods for the years and parts of a year of service credited under this plan on an actuarially equivalent basis pursuant to Division I.3 of Chapter VI or under a transfer agreement entered into under section 203, section 133 of the Act respecting the Pension Plan of Peace Officers in Correctional Services or section 158 of the Act respecting the Government and Public Employees Retirement Plan are excluded from the computation of the average pensionable salary, as are the contributory periods for any previous years and parts of a year.
2008, c. 25, s. 87; 2015, c. 20, s. 61.
IV.  — Miscellaneous provisions
2008, c. 25, s. 87.
53.20. A lump sum paid as an increase in or adjustment to the pensionable salary for a previous year included in the pensionable salary established under sections 25 to 29 for the year during which the lump sum is paid must be distributed among the years for which the lump sum is paid if it is paid after 31 December 2006.
If the pensionable salary is reduced under the second paragraph of section 29, the part of the lump sum included in the pensionable salary is distributed for each year concerned in the proportion obtained by dividing the part of the lump sum referred to in section 26 and attributed to a given year by the lump sum referred to in that section.
2008, c. 25, s. 87.
54. (Repealed).
2001, c. 31, s. 54; 2004, c. 39, s. 228; 2006, c. 49, s. 115; 2008, c. 25, s. 88.
55. For the purposes of subparagraph 1 of the first paragraph of section 50.2, the average pensionable salary may in no case be less than $7,000.
2001, c. 31, s. 55; 2008, c. 25, s. 89.
56. Where an employee is entitled to a pension under subparagraph 4 of the first paragraph of section 49 or under subparagraph 3 of the second paragraph of that section, the employee’s pension is reduced for its duration by 1/3 of 1% per month, computed for each month comprised between the date on which the pension is granted and the nearest date on which the pension would have otherwise been granted to the employee without actuarial reduction, at the time the employee ceased to be a member of the plan, under the first or the second of those paragraphs, as the case may be.
Where section 112 applies, the amount of the employee’s pension under the first paragraph shall be established on the basis of the provisions of the regulation under section 113.
2001, c. 31, s. 56; 2012, c. 6, s. 11.
57. From the month following the sixty-fifth birthday of a pensioner or from the month following the date of the employee’s retirement if that date is subsequent to the employee’s sixty-fifth birthday, his pension is reduced by the amount obtained by multiplying
(1)  0.7%;
(2)  the number of years of service credited after 31 December 1965, up to 35; and
(3)  that part of the average pensionable salary which does not exceed the average maximum pensionable earnings, within the meaning of the Act respecting the Québec Pension Plan (chapter R-9), in respect of all the last years of service required in order that the total amount of the corresponding periods of contribution be equal to five, or where the total amount is less than five, by counting all the years.
In the computation of the average maximum pensionable earnings, each maximum amount of pensionable earnings concerned must be computed according to the report established for computing each period of contribution.
Where the pension is reduced pursuant to section 63, the amount obtained pursuant to subparagraphs 1, 2 and 3 of the first paragraph is reduced by 2%.
However, where the employee continues to hold pensionable employment under the plan after 30 December of the year in which the employee attains 71 years of age, the reduction provided for in the first paragraph applies from the month following that date as if the employee had retired.
2001, c. 31, s. 57; 2012, c. 6, s. 12.
§ 3.  — Maximum benefits
58. The pension amounts computed pursuant to subdivisions 2 and 2.1 of this division shall be granted only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
2001, c. 31, s. 58; 2008, c. 25, s. 90.
§ 4.  — Payment of pension
59. The pension becomes payable to the employee entitled to it from the day on which the employee retires.
An employee who ceases to be a member of the plan and is eligible for a pension without actuarial reduction is presumed to retire on the day after the day on which the employee ceases to be a member of the plan. However, if the employee continues to hold pensionable employment under the plan after 30 December of the year in which the employee attains 71 years of age, the day after the day on which the employee ceases to hold such employment is the day on which the employee retires.
An employee who ceases to be a member of the plan, who is eligible for an actuarially reduced pension and who applies therefor retires
(1)  on the day after the day on which the employee ceases to be a member of the plan, if the employee’s pension application is received at Retraite Québec within 60 days of the day on which the employee ceases to be a member of the plan ;
(2)  on the date of receipt of the employee’s pension application if the date falls more than 60 days after the date on which the employee ceased to be a member of the plan, but not after the date on which the pension would have otherwise been granted to the employee without actuarial reduction at the time the employee ceased to be a member of the plan ;
(3)  on the date of the employee’s choice if it is after the date of receipt of the pension application and the date on which the employee ceased to be a member of the plan, but not after the date on which the pension would have otherwise been granted to the employee without actuarial reduction at the time the employee ceased to be a member of the plan ; or
(4)  on the first date on which a pension would have otherwise been granted to the employee without actuarial reduction at the time the employee ceased to be a member of the plan if the date of receipt of the pension application is subsequent to that date.
However, where the employee referred to in the third paragraph does not apply for a pension, the employee is presumed to retire on the first date on which a pension would have otherwise been granted to the employee without actuarial reduction at the time the employee ceased to be a member of the plan.
2001, c. 31, s. 59; 2012, c. 6, s. 13; 2015, c. 27, s. 33; 2015, c. 20, s. 61.
59.1. Anyone who applies for a pension may cancel the application provided that the first pension payment computed according to the pension amount confirmed by Retraite Québec has not been received and that any amounts already paid are repaid.
2015, c. 27, s. 34; 2015, c. 20, s. 61.
60. The pension is paid to the pensioner until the first day of the month following the pensioner’s death or, in the case of a person who ceased to be a member of the plan and was eligible for a pension, from the date the person would have been entitled to receive the pension without actuarial reduction until the first day of the month following the person’s death.
2001, c. 31, s. 60; 2007, c. 43, s. 144.
61. (Repealed).
2001, c. 31, s. 61; 2007, c. 43, s. 145.
DIVISION II
SPOUSE’S PENSION
62. From the day payment of the pension of a pensioner ceases by reason of death, or as the case may be, from the day of the death of an employee who is eligible for a pension, the spouse shall be entitled to receive as pension one-half of the pension the pensioner was receiving or, as the case may be, would have otherwise been entitled to receive, or which the employee would have been entitled to receive, with, in every case, the reduction provided for in section 57 from the month following the death, even if the pensioner or employee dies before attaining 65 years of age.
The first paragraph also applies to the spouse of the person who ceased to be a member of the plan and was eligible for a pension.
2001, c. 31, s. 62; 2007, c. 43, s. 146.
63. The employee who applies for a pension or the pensioner may elect to reduce his or her pension by 2% for its duration to enable his or her spouse to receive a pension equal to 60% of the reduced pension to which the employee will be entitled or the pensioner is entitled, instead of the pension provided for in section 62. An employee who is entitled to a deferred pension may also make such an election within 90 days preceding the date of the employee’s 65th birthday.
A person who ceased to participate in the plan while eligible for a pension and who applies for a pension may also elect to reduce the pension as provided for in the first paragraph.
Any such election is irrevocable once the first pension payment computed according to the pension amount confirmed by Retraite Québec has been received, even if no spouse is entitled to a pension.
2001, c. 31, s. 63; 2015, c. 27, s. 35; 2015, c. 20, s. 61.
63.1. Despite section 62, the spouse of a pensioner is entitled to receive a pension equal to the one established in accordance with the second paragraph of this section, if the pensioner dies after Retraite Québec receives his or her pension application but before the 31st day following the date of the notice from Retraite Québec inviting the pensioner to express his or her will regarding the election provided for in section 63 and before Retraite Québec receives the expression of his or her will regarding the election provided for in section 63.
The pension to which the spouse is entitled under the first paragraph, from the month following the death of the pensioner, is equal to 60% of the pension to which the pensioner was entitled, but which is reduced by 2% and by the amount obtained under section 57, even if the pensioner dies before attaining 65 years of age.
2015, c. 27, s. 36; 2015, c. 20, s. 61.
64. The actuarial value of a pension which becomes payable to the spouse following the death of a person who is a member of the plan, established in accordance with the actuarial assumptions and methods determined by regulation, must not be less than the total of the contributions with accrued interest up to the date of death, which sum is reduced, where applicable, by the amount established in accordance with the first and second paragraphs of section 41.12 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2). If the actuarial value is less, the spouse’s pension shall be adjusted so that it is equal in value to the total of the contributions and interest.
The second paragraph of section 68 applies for the purpose of determining the total of such contributions.
2001, c. 31, s. 64; 2004, c. 39, s. 229.
65. For the purposes of the plan, the spouse is the person who is married to or in a civil union with the employee or pensioner or, provided neither is married or in a civil union at the time of the death of the employee or pensioner, the person of the opposite or the same sex who had been living in a conjugal relationship with the employee or pensioner for a period of not less than three years immediately prior to the employee’s or pensioner’s death, and had been publicly represented as the employee’s or pensioner’s spouse by the employee or pensioner or who, during the year prior to the employee’s or pensioner’s death, was living in a conjugal relationship with the employee or pensioner while one of the following situations occurred:
(1)  a child was or is to be born of their union;
(2)  they adopted a child together; or
(3)  one of them adopted a child of the other.
2001, c. 31, s. 65; 2002, c. 6, s. 230.
66. The pension granted to the spouse is paid for life and runs until the first day of the month following the spouse’s death.
2001, c. 31, s. 66.
DIVISION III
REFUND AND DEFERRED ANNUITIES
§ 1.  — General provisions
67. If the employee dies before becoming eligible for a pension and has less than two years of service, the employee’s contributions shall, subject to section 79, be refunded to his or her spouse or, if the employee has no spouse, to the employee’s successors, with interest, compounded annually, at the rates determined in Schedule VII until the date of death and at the rate determined in Schedule VIII from the day following the date of death until the date the refund is paid.
2001, c. 31, s. 67; 2004, c. 39, s. 230.
68. If the employee dies before becoming eligible for a pension and has at least two years of service, the employee’s spouse or, if the employee has no spouse, the employee’s successors, are entitled to receive the higher of the following two amounts:
(1)  the total contributions with accrued interest up to the date of death;
(2)  the actuarial value of the deferred pension established on the date of death in accordance with the actuarial assumptions and methods determined by regulation.
The total of the contributions is established on the basis of the second paragraph of section 77 and section 79.
Where section 140 applies, the contributions and the actuarial value of the deferred pension in respect of the years and parts of a year of service credited pursuant to sections 126, 130 and 139 are excluded for the purposes of the first paragraph.
The amount determined pursuant to the first paragraph bears interest, compounded annually, at the rate determined in Schedule VIII in force on the date of death of the employee and computed from that date to the date on which the refund is made.
2001, c. 31, s. 68; 2004, c. 39, s. 231; 2006, c. 55, s. 50.
69. If a pensioner who dies has no spouse entitled to a pension, the contributions are refunded to the employee’s successors, subject to section 79. The same rule applies to an employee who dies while eligible for a pension but who has no spouse entitled to a pension. However, in the latter case, the contributions are refunded with interest, compounded annually, at the rates determined in Schedule VII until the date of death and at the rate determined in Schedule VIII from the day following the date of death until the date the refund is paid.
2001, c. 31, s. 69; 2004, c. 39, s. 232.
69.1. Following the death of a spouse who was receiving a pension under Division II of this chapter, the successors of the employee, whether or not the employee was a pensioner, are entitled to receive, subject to section 79, the difference between the sum of the contributions and the amounts of pension paid.
2002, c. 30, s. 131.
70. If an employee who is less than 55 years of age ceases to be a member of the plan before becoming eligible for a pension and has less than two years of service, the employee is entitled, except if section 34 applies and subject to section 79, to a refund of contributions with interest, compounded annually, at the rates determined in Schedule VII until the date the application is received at Retraite Québec and at the rate determined in Schedule VIII from the day following that date until the date the refund is paid. However, the contributions are not refunded if the employee resumes membership in this plan or the Government and Public Employees Retirement Plan.
If the person dies before obtaining a refund, the contributions shall be refunded to the employee’s spouse or, if the employee has no spouse, to the employee’s successors.
2001, c. 31, s. 70; 2004, c. 39, s. 233; 2015, c. 20, s. 61.
71. If the employee referred to in section 70 resumes membership in the plan without having obtained a refund of contributions, the years and parts of a year of service accumulated by the employee shall be added to those already credited.
2001, c. 31, s. 71.
72. The contributions shall be refunded to the employee entitled thereto on or after the 211th day after the day on which the employee ceased to be a member of this plan, the Pension Plan of Peace Officers in Correctional Services or the Government and Public Employees Retirement Plan for the last time. However, the 211-day period does not apply if the employee is suffering from an illness which, on the basis of a medical certificate, is likely to lead to death within a period of two years.
An application for a refund of contributions must be filed with Retraite Québec by means of the prescribed form.
2001, c. 31, s. 72; 2004, c. 39, s. 234; 2015, c. 20, s. 61.
73. For the purposes of this division, subject to sections 68 and 76, contributions include all amounts paid by the employee and all amounts from which the employee was exempt under this plan or under any other pension plan from which the employee’s service was transferred to this plan excluding, however, all contributions deducted in excess for any year subsequent to the year 1986. Contributions also include the interest, if any, accrued on those amounts in accordance with the relevant pension plan. However, if, when service was transferred on an actuarially equivalent basis, the total amount of accumulated contributions exceeded the actuarial value of the benefits accrued under the new pension plan, contributions do not include the amount by which the total accumulated contributions exceed the actuarial value of the benefits accrued.
2001, c. 31, s. 73; 2004, c. 39, s. 235.
74. An employee who ceases to be a member of this plan when the employee is not eligible for a pension is only entitled, except if section 34 applies, to a deferred pension if the employee has at least two years of service.
The deferred pension is cancelled if the person transfers his or her years and parts of a year of service to the Government and Public Employees Retirement Plan, the Pension Plan of Peace Officers in Correctional Services or the Pension Plan of Certain Teachers, or if the person avails himself or herself of a transfer agreement concerning this plan entered into in accordance with section 203, or if the person dies before the deferred pension becomes payable. In this latter case, section 68 applies.
2001, c. 31, s. 74.
75. Any deferred pension is cancelled if the employee returns to pensionable employment under the plan and the years of service accumulated by the employee shall be added to the years of service already credited.
However, if the employee retires at the age of 65 and had elected to receive an amount and a deferred pension in accordance with section 51 of the Act respecting the Government and Public Employees Retirement Plan (chapter R‐10) as it read on 31 December 1990, the recomputed pension is reduced by that part of the annual value of the original pension that was paid to the employee. If the employee retires at an age other than 65, the annual value of the original pension paid is adjusted, taking into account the employee’s age at the time of retirement and the actuarial assumptions and methods determined by regulation.
2001, c. 31, s. 75; 2004, c. 39, s. 236.
76. The annual amount of the deferred pension is computed in the same manner as the pension. However, as regards the deferred pension, the amount obtained pursuant to the first paragraph of section 57 is indexed in the same manner as the deferred pension until 1 January in the year in which the employee reaches 65 years of age.
If the actuarial value of the deferred pension established in accordance with the actuarial assumptions and methods determined by regulation is less than the total of the contributions with interest accrued on the date of the employee’s sixty-fifth birthday, the deferred pension is adjusted so that it is equal in value to the total of the contributions and interest.
Notwithstanding section 59, an employee who is entitled to a deferred pension is deemed to retire on the day of his or her sixty-fifth birthday. The deferred pension shall be payable to the employee from that date and for life.
2001, c. 31, s. 76.
77. Contributions are refunded with interest at the rates determined in Schedule VII and Schedule VIII according to the period of application provided for in the relevant sections. Contributions accrued with interest during the period of application of the rates determined in Schedule VII may not be less than the contributions.
However, contributions relating to service that had been credited to the employee under another pension plan and that was credited under this plan in accordance with section 139 are refunded without interest, except, where applicable, interest payable on the amount determined under section 68.
2001, c. 31, s. 77; 2004, c. 39, s. 237.
§ 2.  — Special provisions
78. An employee who becomes a Member of the National Assembly before being granted a pension or a deferred pension shall be entitled to such pension for the years and parts of a year of service credited to the employee under this plan if they have not been transferred to another pension plan, if the employee acquires the right to a retirement pension as a Member of the National Assembly and repays any contributions refunded to him or her.
If the employee became a Member before 1 January 1992, the pension shall be payable from the time the Member begins to receive the retirement pension acquired as a Member of the National Assembly.
2001, c. 31, s. 78.
79. When contributions are refunded, if amounts have been paid as pension under this plan or a pension plan out of which the employee’s service has not been transferred to this plan on an actuarially equivalent basis, the total amount of the contributions of the employee, and interest accrued, if any, on such contributions up to the date on which a pension became payable, is reduced by the amounts paid as pension from the date on which the pension ceased to be paid and by any amount established under the first and second paragraphs of section 41.12 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2). Following the death of a beneficiary of a pension, the balance of the contributions and of any accrued interest bears interest, compounded annually, at the rate determined in Schedule VIII in force on the first day of the month following the death and computed from that date. In addition, for every period during which no amount was paid as pension, the balance of the contributions and of any accrued interest, established on the first day of the period, bears interest, compounded annually, at the rates determined in Schedule VII.
However, if a pension is payable to an employee, spouse or child under section 140, the refund of contributions provided for in sections 67 and 70 does not include contributions relating to service credited in accordance with sections 130 and 139. In that case, the first paragraph of this section applies, at the time the pension becomes payable, in respect of other contributions but without taking into account the amounts paid as pension under section 140. Where the employee is entitled only to a deferred pension under this plan, the amounts paid as pension under section 140 are deducted only from the amount of contributions relating to service credited in accordance with sections 130 and 139 if that pension is more advantageous than the benefits under this plan.
2001, c. 31, s. 79; 2004, c. 39, s. 238; 2009, c. 56, s. 20.
DIVISION III.1
WAIVER
2007, c. 43, s. 147.
79.1. The spouse may waive the spousal benefits granted under the pension plan before the death of the employee, of the person who ceased to be a member of the plan or of the pensioner. The spouse may also revoke the waiver before that date.
To be valid, the waiver or revocation must bear on all spousal benefits and be served on Retraite Québec by means of a notice that must be received on a date that is prior to the date of death and contain the information determined by regulation.
The spouse’s waiver is cancelled if, on the date of the pensioner’s death, no refund of the contributions referred to in section 73 is payable to the pensioner’s successors. The computation is calculated at the date of death and based on the data known to Retraite Québec on the date of its decision; that data is deemed to be accurate. When the spouse’s waiver is cancelled, the spouse may receive the benefits the spouse is entitled to under the pension plan.
Despite the spouse’s waiver, the pension plan is deemed to grant the spouse a right to death benefits for the purposes of article 415 of the Civil Code.
2007, c. 43, s. 147; 2015, c. 20, s. 61.
DIVISION IV
EMPLOYEE SUFFERING FROM A TERMINAL ILLNESS
80. Except in the case of a pensioner, an employee who has ceased to be a member of this plan and who, according to a medical certificate, is suffering from an illness likely to lead to death within a period of two years is, if the employee is entitled only to a deferred pension or to an actuarially reduced pension under section 56, entitled to receive the higher of the following amounts:
(1)  the total contributions with interest accrued up to the date of receipt of the application;
(2)  the actuarial value of the employee’s pension established on that date in accordance with the actuarial assumptions and methods determined by regulation under section 68.
The same applies to an employee who can provide such a certificate and who, if he or she ceased to be a member of this plan on the date of receipt of the application, would be entitled only to one or other of those pensions. However, an employee who receives the amount referred to in the first paragraph ceases to be a member of the plan on that date and, subject to section 83, is not considered to be an employee for the purposes of the plan, even if he or she continues to hold pensionable employment after the date of receipt of the application.
For the purposes of this section, contributions include the amounts referred to in section 73, and in establishing the total of such contributions, the second paragraph of section 77 and section 79 are taken into account. In addition, where section 140 applies, the contributions and the actuarial value of the pension relating to the years and parts of a year of service credited under sections 126, 130 and 139 are excluded.
The amount referred to in the first paragraph bears interest, compounded annually, at the rate determined in Schedule VIII in force on the date the application is received at Retraite Québec and computed from that date until the date on which the refund is made.
2001, c. 31, s. 80; 2004, c. 39, s. 239; 2015, c. 20, s. 61.
81. The refund of the amount referred to in section 80 cancels entitlement to any other benefit, advantage or refund provided for by this plan.
2001, c. 31, s. 81.
82. The spouse of an employee referred to in the first or second paragraph of section 80 may, upon the death of the employee, obtain that the refund of the amount referred to in the said section be cancelled if the spouse applies therefor to Retraite Québec before the amount is received. In such a case, the employee’s application for a refund is deemed never to have been made.
2001, c. 31, s. 82; 2015, c. 20, s. 61.
83. An employee who has ceased to be a member of this plan pursuant to the second paragraph of section 80 or who has ceased to be a member of the Government and Public Employees Retirement Plan pursuant to the second paragraph of section 59.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), and who, at the end of a period of two years from the date on which the application for a refund of the amount referred to in either of those sections is received, holds pensionable employment under this plan may elect to be a member of or resume membership in this plan by sending a notice to that effect to Retraite Québec. Notwithstanding section 6, the employee shall become a member of this plan on the date on which the notice is received by Retraite Québec.
2001, c. 31, s. 83; 2015, c. 20, s. 61.
84. An employee who has availed himself or herself of the first or second paragraph of section 80 may be credited with the years or parts of a year of service that had been credited before the date of the refund if the employee applies therefor and pays an amount equal to the amount that was refunded to the employee, with interest, compounded annually, at the rates determined in Schedule VII from the date the refund is paid until the date the application is received at Retraite Québec and at the rate determined in Schedule VIII from the day following the latter date until the date of the redemption proposal made by Retraite Québec.
The amount established under the first paragraph is payable either in cash or by instalments spread over the period and at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2001, c. 31, s. 84; 2002, c. 30, s. 132; 2004, c. 39, s. 240; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 49.
85. An employee who has availed himself or herself of the second paragraph of section 80 may be credited with the years and parts of a year of service pertaining to the period during which the employee would have been a member of this plan had it not been for the application of that paragraph if the employee applies therefor and pays an amount equal to the contribution the employee would have paid if he or she had been a member of this plan, with interest, compounded annually, at the rates determined in Schedule VII, for each year, from the midpoint of the period during which the employee would have paid contributions if the employee had been a member of this plan in the course of that year until the date the application is received at Retraite Québec and at the rate determined in Schedule VIII from the day following that date up to the date of the redemption proposal made by Retraite Québec. However, as regards the years and parts of a year of service credited to the employee, section 34 applies, where expedient, as though the employee had been a member of this plan during that period.
The amount established under the first paragraph is payable either in cash or by instalments spread over the period and at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2001, c. 31, s. 85; 2002, c. 30, s. 133; 2004, c. 39, s. 241; 2007, c. 43, s. 148; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 50.
86. An employee who has availed himself or herself of the first or second paragraph of section 59.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) may be credited with the years or parts of a year of service that had been credited before the date of the refund if the employee applies therefor and pays an amount equal to the amount that was refunded to the employee, with interest, compounded annually, at the rates determined in Schedule VII from the date the refund is paid until the date the application is received at Retraite Québec and at the rate determined in Schedule VIII from the day following the latter date until the date of the redemption proposal made by Retraite Québec.
The amount established under the first paragraph is payable either in cash or by instalments spread over the period and at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2001, c. 31, s. 86; 2002, c. 30, s. 134; 2004, c. 39, s. 242; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 51.
87. An employee who has availed himself or herself of the second paragraph of section 59.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) may be credited with the years and parts of a year of service of the period during which he or she would have been a member of that plan had it not been for the application of that paragraph if the employee applies therefor and pays an amount equal to the contribution the employee would have paid if he or she had been a member of that plan, with interest, compounded annually, at the rates determined in Schedule VII, for each year, from the midpoint of the period during which the employee would have paid contributions if the employee had been a member of this plan in the course of that year until the date the application is received at Retraite Québec and at the rate determined in Schedule VIII from the day following that date up to the date of the redemption proposal made by Retraite Québec. However, as regards the years and parts of a year of service credited to the employee, section 21 of the Act respecting the Government and Public Employees Retirement Plan applies, where expedient, as though the employee had been a member of that plan during that period.
The amount established under the first paragraph is payable either in cash or by instalments spread over the period and at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2001, c. 31, s. 87; 2002, c. 30, s. 135; 2004, c. 39, s. 243; 2007, c. 43, s. 149; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 52.
DIVISION V
TOTALLY AND PERMANENTLY DISABLED EMPLOYEE
88. Except in the case of a pensioner, an employee who is totally and permanently disabled within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), who has ceased to be a member of this plan and who is entitled only to a deferred pension shall be entitled to transfer into a locked-in retirement account the amount determined under section 80. In such a case, sections 81, 82, 84 and 86 apply, where applicable. The expression locked-in retirement account has the meaning assigned by the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6).
2001, c. 31, s. 88.
DIVISION VI
EMPLOYEE RECEIVING BENEFITS AND A SALARY
§ 1.  — General provisions
89. A person 65 years of age or over may hold pensionable employment under this plan or, if the person is a pensioner under this plan, pensionable employment under the Pension Plan of Peace Officers in Correctional Services or the Government and Public Employees Retirement Plan and receive as a pensioner
(1)  pension benefits under this plan, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan, the Civil Service Superannuation Plan or the pension plans established pursuant to sections 9, 10 and 10.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), and additional benefits under the Pension Plan of Peace Officers in Correctional Services;
(2)  pension benefits under section 80 of the Act respecting the Government and Public Employees Retirement Plan,
(3)  pension credit under the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), the Act respecting the Government and Public Employees Retirement Plan, the Act respecting the Teachers Pension Plan (chapter R-11), the Act respecting the Civil Service Superannuation Plan (chapter R-12) and any benefit payable under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1), or
(4)  an annual pension under section 84 of the Act respecting the Government and Public Employees Retirement Plan.
However, the provisions of the first paragraph do not apply on or after 31 December of the year in which the person attains 71 years of age.
2001, c. 31, s. 89; 2002, c. 30, s. 136; 2004, c. 39, s. 244; 2012, c. 6, s. 14.
90. An employee holding pensionable employment under this plan who receives pension benefits under the plan or a pension credit under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12) is deemed to have retired and is not considered to be an employee for the purposes of the plan.
2001, c. 31, s. 90.
91. The limit imposed by section 30 does not apply for the purposes of this division.
2001, c. 31, s. 91.
92. The benefits that a pensioner may receive shall not be greater than the amount by which the annual salary exceeds the salary referred to in section 99.
Sections 108.1, 108.2, 116.1 and 116.2 apply to the excess amount referred to in the first paragraph.
2001, c. 31, s. 92; 2017, c. 72017, c. 7, s. 10.
93. To determine the benefits that a pensioner is entitled to receive, the benefits are adjusted in accordance with the plan concerned.
2001, c. 31, s. 93.
94. The annual salary is equal to the salary defined in section 25,
(1)  received by the pensioner on the day he or she ceased to be a member of the plan, computed on a yearly basis, or
(2)  that the pensioner would otherwise have received on the day he or she ceased to be a member of the plan or that the pensioner would have received on that day had he or she not been, in particular, absent without pay or receiving salary insurance benefits, computed on a yearly basis.
The annual salary of a pensioner who was not a full-time employee is reduced to the same fraction as that calculated in respect of service.
2001, c. 31, s. 94; 2002, c. 30, s. 155.
95. In the case of a pensioner who, when he or she was an employee, held simultaneously more than one pensionable employment under this plan, the salary is computed in the same manner as the pensionable salary in such a case.
2001, c. 31, s. 95.
96. To determine the annual salary for the years following the year in which the pensioner ceased to be a member of the plan, the salary is indexed for each year concerned and at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), according to the rate of increase of the Pension Index determined by that Act.
However, the first adjustment shall be made proportionately to the number of days for which the pensioner received or would have received benefits in the year he or she ceased to be a member of the plan in relation to the total number of days in that year.
2001, c. 31, s. 96.
97. The amounts payable as benefits are, where applicable, paid in the following order:
(1)  the pension granted under this plan;
(2)  the pension and the additional benefit granted under the Pension Plan of Peace Officers in Correctional Services;
(3)  the pension granted under the pension plans established pursuant to sections 9, 10 and 10.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10);
(4)  the pension granted under the Civil Service Superannuation Plan;
(5)  the pension granted under the Teachers Pension Plan;
(6)  any benefits granted under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1);
(7)  the pension credit acquired under section 101 of the Act respecting the Government and Public Employees Retirement Plan and, where that is the case, under section 203 of this Act, and the amounts payable under section 80 of the Act respecting the Government and Public Employees Retirement Plan;
(8)  the other pension credits granted under the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), the Act respecting the Government and Public Employees Retirement Plan, the Act respecting the Teachers Pension Plan (chapter R-11) and the Act respecting the Civil Service Superannuation Plan (chapter R-12); and
(9)  the annual pension acquired under section 84 of the Act respecting the Government and Public Employees Retirement Plan.
Where any of the amounts referred to in the first paragraph, except the pension granted under the Pension Plan of Peace Officers in Correctional Services and the pension increase referred to in section 20 of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1), is payable in part only, the payable part is taken, first, out of that portion that relates to years of service subsequent to 30 June 1982.
2001, c. 31, s. 97; 2002, c. 30, s. 137.
98. A person who wishes to hold pensionable employment under this plan and receive benefits must make an application therefor.
The person must join a certificate of employment containing, in particular, the annual salary referred to in section 94 and such other information as may be required by Retraite Québec to his or her application.
2001, c. 31, s. 98; 2015, c. 20, s. 61.
99. Within 30 days preceding the anniversary date of the day the pensioner began to receive benefits, Retraite Québec must require the employer to file a report containing
(1)  the amount of the salary that corresponds to the salary defined in section 25 and that was paid to the pensioner in the 12 months preceding the anniversary date or that would have been paid had he or she not been, among other things, absent without pay or receiving salary insurance benefits;
(2)  the estimated amount of the salary that corresponds to the salary defined in section 25 and that the employer is to pay to the pensioner for the 12 months following the anniversary date; and
(3)  any other information that may be required by Retraite Québec.
2001, c. 31, s. 99; 2002, c. 30, s. 155; 2015, c. 20, s. 61.
100. If, as a result of a change or a departure, the salary estimated by the employer varies in a proportion of 10% or more, the employer, not later than 30 days after varying the salary, must so inform Retraite Québec.
2001, c. 31, s. 100; 2015, c. 20, s. 61.
101. If the amount of the benefits computed under section 92 becomes nil, sections 153 to 162 apply.
2001, c. 31, s. 101.
102. If the amount of the benefit received by the pensioner is less than that to which the pensioner is entitled, Retraite Québec shall pay the amount due within two months of receiving a report under section 99.
If the amount of the benefit received by the pensioner is greater than that to which the pensioner is entitled, Retraite Québec shall set off the overpayment in the manner determined by regulation under section 147 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
No interest may be charged on any sum thus paid or collected.
2001, c. 31, s. 102; 2015, c. 20, s. 61.
§ 2.  — Special provision
103. A pensioner who holds pensionable employment under the plan shall receive benefits at the latest from 31 December of the year in which he or she attains 71 years of age.
2001, c. 31, s. 103; 2012, c. 6, s. 15.
DIVISION VII
ADDITIONAL BENEFITS
104. The amount of the employee’s pension is increased by an amount of pension equal to 1.1% of the average pensionable salary used in computing the employee’s pension for each year and part of a year
(1)  counted under this plan before 1 July 2011 and in respect of which the employee obtained a paid-up annuity certificate or in respect of which pension credit is or would have been granted to the employee under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12);
(2)  recognized before that date, solely for purposes of eligibility, in respect of a female employee under section 125 of this Act or section 221.1 of the Act respecting the Government and Public Employees Retirement Plan; and
(3)  recognized before that date, solely for purposes of eligibility, in respect of an employee for the amounts corresponding to years and parts of a year so recognized and transferred into a locked-in retirement account following the employer’s designation as a body referred to in Schedule II of this Act or the employee’s becoming a member of the plan after a poll held under section 6 or 7 of the Act respecting the Government and Public Employees Retirement Plan.
2001, c. 31, s. 104; 2011, c. 24, s. 39.
105. An employee who is under 65 years of age is also entitled to cause a pension amount of $230 to be added to the amount of the employee’s pension for each of the years considered pursuant to section 104. The amount is payable until the end of the month in which the pensioner attains 65 years of age.
2001, c. 31, s. 105.
106. Section 56 applies in respect of any pension amounts added under sections 104 and 105.
2001, c. 31, s. 106.
107. The pension amounts added under sections 104 and 105 must be within the limits established by regulation. If not, the amounts shall be adjusted in the manner prescribed in the regulation.
2001, c. 31, s. 107.
108. The pension amounts added under sections 104 and 105 are indexed annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), by the excess of the rate of increase in the Pension Index determined by that Act over 3%. Section 116 applies to the indexing.
2001, c. 31, s. 108.
108.1. Despite the indexing provided for in section 108, the pension amounts added under sections 104 and 105 are not indexed for the years 2018 to 2023, inclusively, if they are added to
(1)  the pension of an employee who ceased to be a member of the plan before 1 January 2017;
(2)  the pension of an employee referred to in the first paragraph of section 9 who ceased to hold pensionable employment under the plan before 1 January 2017; or
(3)  in the case of a deferred pension, the pension of an employee who retired before 1 January 2017.
The first paragraph also applies to the pension amounts added under section 104 and payable to the spouse of such an employee.
This section applies only to pension amounts added under sections 104 and 105 and paid in accordance with the first paragraph of section 181.
2017, c. 72017, c. 7, s. 11.
108.2. Despite the indexing provided for in section 108, the pension amounts added under sections 104 and 105 are not indexed for the years 2021 to 2026, inclusively, if they are added to
(1)  the pension of an employee who ceased to be a member of the plan after 31 December 2016 and before 1 July 2019;
(2)  the pension of an employee referred to in the first paragraph of section 9 who ceased to hold pensionable employment under the plan after 31 December 2016 and before 1 July 2019; or
(3)  in the case of a deferred pension, the pension of an employee who retired after 31 December 2016 and before 1 July 2019.
The first paragraph also applies to the pension amounts added under section 104 and payable to the spouse of such an employee.
This section applies only to pension amounts added under sections 104 and 105 and paid in accordance with the first paragraph of section 181.
2017, c. 72017, c. 7, s. 11.
109. The reduction of 2% referred to in section 63 does not apply to the pension amount added under section 105, and the pension granted to the spouse, in the case of the death of the pensioner, shall be computed without reference to that amount.
2001, c. 31, s. 109.
110. Section 104 applies to an employee who is entitled to a deferred pension. However, that section and section 105 do not apply to a person who ceased to be a member of the Government and Public Employees Retirement Plan before 31 December 1999 nor to a pensioner under this plan, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan, the Civil Service Superannuation Plan or pension plans established under sections 9, 10 and 10.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), who holds or returns to pensionable employment under this plan or, if the employee is a pensioner under the plan, who holds pensionable employment under the Pension Plan of Peace Officers in Correctional Services or the Government and Public Employees Retirement Plan except, in the case of a pensioner, in respect of the years and parts of a year of service that have already given the pensioner entitlement to the amounts referred to in those sections.
The pension of the spouse of an employee who dies after becoming eligible for a pension and the amounts paid to the spouse or successors of an employee who dies before becoming eligible for a pension must take into account the benefit provided for in section 104.
2001, c. 31, s. 110; 2004, c. 39, s. 245.
DIVISION VIII
MISCELLANEOUS PROVISIONS
111. For the purposes of eligibility for and computation of an employee’s pension, except on contrary notice from the employee, a maximum of 90 contributory days may be added to the service credited to the employee to enable the employee to make up any period of leave without pay taken previous to 1 January 2011 or any period of absence without pay taken under the employee’s conditions of employment and related to a maternity, paternity or adoption leave, while holding pensionable employment.
The first paragraph does not apply to service credited under this plan on an actuarially equivalent basis.
2001, c. 31, s. 111; 2010, c. 29, s. 23.
112. For each calendar year, the days and parts of a day that are not credited to an employee who holds pensionable employment under the plan for at least one day during that calendar year shall be considered solely for purposes of eligibility for a pension.
However, during the year in which the employee becomes a member of the plan, the days comprised between 1 January and the first day on which the employee holds pensionable employment shall not be considered for the purposes of eligibility. Moreover, during the year in which the employee ceases to be a member of the plan, the days comprised between the last day on which the employee holds pensionable employment and 31 December shall not be considered, but where the employee ceases to be a member of the plan when the employee is not holding pensionable employment, the days, if any, shall be considered until the date on which Retraite Québec receives an application for the redemption of service by virtue of which years and parts of a year of service were credited or counted under the plan in respect of the employee or until the employee becomes eligible for a pension.
Subject to section 111, the first and second paragraphs also apply to an employee who was not credited under sections 38 and 118 with the days and parts of a day during which he or she was absent without pay.
The days and parts of a day that are not credited to an employee who held, during the year 1988 or any subsequent year, pensionable employment under the pension plan of peace officers in correctional services for at least one day per year or who held, during the year 1987 or any subsequent year, pensionable employment under the Government and Public Employees Retirement Plan for at least one day per year shall also be considered solely for purposes of eligibility for a pension, if they have not been otherwise considered under this plan.
For the purposes of the second paragraph, an application for the redemption of service includes an application by virtue of which years and parts of a year of service were counted in respect of the employee for the purpose of acquiring pension credits under section 3.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
This section does not apply for the purposes of Division III of Chapter IV.
2001, c. 31, s. 112; 2002, c. 30, s. 138; 2015, c. 20, s. 61.
113. For the purposes of section 112, the Government may, by regulation, establish a pension reduction factor and criteria for the application of that factor. The Government may also designate classes of employees to whom the factor and the criteria are not applicable.
2001, c. 31, s. 113; 2004, c. 39, s. 246.
114. The years and parts of a year of service for which pension credit has been granted under the Act respecting the Teachers Pension Plan (chapter R-11), the Act respecting the Civil Service Superannuation Plan (chapter R-12) or under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), while the employee was a member of one of those plans or pursuant to section 3.2 of the Act respecting the Government and Public Employees Retirement Plan, and those for which a pension, a deferred pension or a paid-up annuity certificate, within the meaning of section 76 of the Act respecting the Government and Public Employees Retirement Plan was obtained under a supplemental pension plan from an employer party to the Government and Public Employees Retirement Plan, must be added, solely for purposes of eligibility for any pension, to the years of service credited in accordance with sections 31 and 138. The same rule applies to years and parts of a year of service recognized solely for purposes of eligibility for a pension under the Pension Plan of Peace Officers in Correctional Services, the pension plan of the members of the Sûreté du Québec, the Government and Public Employees Retirement Plan, the Teachers Pension Plan or the Civil Service Superannuation Plan and to years and parts of a year of service not credited under this plan by reason of section 138.1, the second paragraph of section 138.2 and section 138.7 of this Act and section 143.5, the second paragraph of section 143.8, sections 143.9 and 143.10, the second paragraph of section 143.23 and the third paragraph of section 143.24 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) and those recognized solely for purposes of eligibility for a pension under an agreement of transferability entered into under section 203 in respect of this plan if, in the last two cases, they have not otherwise been credited under sections 138.3 and 138.8 of this Act or Chapter IX.1 of the Act respecting the Pension Plan of Peace Officers in Correctional Services.
The years and parts of a year of service for which pension credit is granted are added, for purposes of eligibility for a pension, to the years of service credited to an employee to determine, in the case of death, the right of the spouse to a pension even if the employee died before completing all the payments referred to in the second paragraph of section 95 of the Act respecting the Government and Public Employees Retirement Plan.
2001, c. 31, s. 114; 2004, c. 39, s. 247; 2007, c. 43, s. 150.
115. Every pension, except a pension paid under section 80 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), is indexed annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9),
(1)  for that part attributable to service prior to 1 July 1982, by the rate of increase of the Pension Index determined by the said Act;
(2)  for that part attributable to service subsequent to 30 June 1982 but prior to 1 January 2000, by the excess of the rate of increase of the Pension Index over 3%; and
(3)  for that part attributable to service subsequent to 31 December 1999, by the formula provided for in subparagraph 2 of this paragraph or by one-half of the rate of increase of the Pension Index, according to the formula that is the most advantageous.
Where the number of years of service credited exceeds the number of years of service used in computing the pension, subparagraphs 1 to 3 of the first paragraph are applied in the order that is the most advantageous for the pensioner.
The deferred pension is, at the same time, indexed annually at the rate of increase of the Pension Index determined by the said Act from 1 January following the date on which the employee ceased to be a member of the plan to 1 January of the year in which the employee reached 65 years of age. From 1 January following the date on which the employee reached 65 years of age, the deferred pension is indexed in the manner set out in the first paragraph.
2001, c. 31, s. 115; 2010, c. 29, s. 24.
116. The first adjustment of any pension resulting from indexing, except that of a deferred pension, is made proportionately
(1)  to the number of days for which the pension was or would have been paid during the year in which the employee ceased to be a member of this plan in relation to the total number of days in that year ; and
(2)  in the case of a pension granted to the spouse where the employee was eligible for a pension at the time of death, to the number of days for which the pension was or would have been paid during the year of death, in relation to the total number of days in that year.
In the case of a deferred pension, the adjustment on 1 January following the date on which the employee reaches 65 years of age is made proportionately to the number of days for which the pension was paid or would have been paid in the year in which the employee retired in relation to the total number of days in that year.
2001, c. 31, s. 116.
116.1. Despite the indexing provided for in section 115, the following pensions are not indexed for the years 2018 to 2023 inclusively:
(1)  the pension of an employee who ceased to be a member of the plan before 1 January 2017;
(2)  the pension of an employee referred to in the first paragraph of section 9 who ceased to hold pensionable employment under the plan before 1 January 2017; and
(3)  in the case of a deferred pension, the pension of an employee who retired before 1 January 2017.
As of 1 January 2024, a pension referred to in the first paragraph is, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), indexed annually,
(1)  for the part attributable to service prior to 1 July 1982, by one-half of the rate of increase in the Pension Index determined by that Act;
(2)  for the part attributable to service subsequent to 30 June 1982 but prior to 1 January 2000, by the excess of the rate of increase in the Pension Index over 3%; and
(3)  for the part attributable to service subsequent to 31 December 1999, according to the formula provided in subparagraph 2 of this paragraph or by one-half of the rate of increase in the Pension Index, whichever is more advantageous.
The first and second paragraphs also apply to a pension payable to the spouse of an employee referred to in the first paragraph.
This section applies only to a pension paid in accordance with the second paragraph of section 180.
2017, c. 72017, c. 7, s. 12.
116.2. Despite the indexing provided for in section 115, the following pensions are not indexed for the years 2021 to 2026 inclusively:
(1)  the pension of an employee who ceased to be a member of the plan after 31 December 2016 and before 1 July 2019;
(2)  the pension of an employee referred to in the first paragraph of section 9 who ceased to hold pensionable employment under the plan after 31 December 2016 and before 1 July 2019; and
(3)  in the case of a deferred pension, the pension of an employee who retired after 31 December 2016 and before 1 July 2019.
As of 1 January 2027, a pension referred to in the first paragraph is, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), indexed annually,
(1)  for the part attributable to service prior to 1 July 1982, by one-half of the rate of increase in the Pension Index determined by that Act;
(2)  for the part attributable to service subsequent to 30 June 1982 but prior to 1 January 2000, by the excess of the rate of increase in the Pension Index over 3%; and
(3)  for the part attributable to service subsequent to 31 December 1999, according to the formula provided in subparagraph 2 of this paragraph or by one-half of the rate of increase in the Pension Index, whichever is more advantageous.
The first and second paragraphs also apply to a pension payable to the spouse of an employee referred to in the first paragraph.
This section applies only to a pension paid in accordance with the second paragraph of section 180.
2017, c. 72017, c. 7, s. 12.
117. Retraite Québec, upon the application of a beneficiary other than a beneficiary referred to in section 89, may, at any time after the pension becomes payable, make cash payment of the actuarial value, established in accordance with the actuarial assumptions and methods determined by regulation, of all benefits under the plan including, where applicable, pension credits acquired under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12), if the aggregate amount of the benefits does not exceed $1,229 annually.
The amount of $1,229 is, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), indexed annually by the rate of increase of the Pension Index established by the said Act.
2001, c. 31, s. 117; 2015, c. 20, s. 61.
CHAPTER V
SPECIAL MEASURES
DIVISION I
LEAVE WITHOUT PAY
118. An employee who has had a period of absence without pay at a time he or she held pensionable employment under the Government and Public Employees Retirement Plan may, if the employee applies therefor, be credited with all or part of that period of absence if it consisted of more than 30 consecutive days or, in the case of part-time absence, of more than 20% of the regular time of a full-time employee holding similar employment.
Section 38, except the first and fourth paragraphs, applies for the purposes of the first paragraph of this section, with the necessary modifications, in particular provided that the transfer agreement under the second paragraph of section 38 is a transfer agreement under section 158 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
The amount required of the employee to pay redemption costs under this section is determined in accordance with section 39. However, in the case of a period of absence without pay relating to a maternity, paternity or adoption leave in progress on 1 January 1991 or beginning after that date, or a period of absence without pay referred to in sections 79.8 to 79.12 of the Act respecting labour standards (chapter N-1.1), taken, or that would have been taken had it not been for the employee’s conditions of employment, under those sections and in progress on 1 January 2012 or beginning after that date, the amount required of the employee is determined in accordance with section 39.1.
In addition, an employee who, while holding pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Peace Officers in Correctional Services, ceases to participate in the plan after a period of absence without pay of 30 consecutive days or less for which only part of the amount to be withheld pursuant to section 29.0.1 of the Act respecting the Government and Public Employees Retirement Plan or section 42.0.1 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) has been withheld may also be credited with that part of the period of absence for which no amount has been so withheld.
2001, c. 31, s. 118; 2002, c. 30, s. 139; 2004, c. 39, s. 248; 2006, c. 55, s. 51; 2007, c. 43, s. 151; 2012, c. 6, s. 16.
119. (Repealed).
2001, c. 31, s. 119; 2002, c. 30, s. 140.
120. (Repealed).
2001, c. 31, s. 120; 2002, c. 30, s. 140.
121. A teacher or officer who ceases to be a member of the Teachers Pension Plan or, as the case may be, the Civil Service Superannuation Plan and who becomes a member of this plan may, unless he or she has elected to become a member of the Government and Public Employees Retirement Plan under section 13 or 215.0.0.1.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as those sections read on 31 December 2000, be credited under this plan with all years or parts of a year that could have been credited under section 21 of the Act respecting the Teachers Pension Plan (chapter R-11) or section 66.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), as the case may be, provided the teacher or officer satisfies the conditions prescribed therein.
Sections 39 to 40 apply to this section.
2001, c. 31, s. 121; 2002, c. 30, s. 141.
122. The provisions of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) apply to an application for redemption of years or parts of a year in respect of any pensionable employment under the Government and Public Employees Retirement Plan filed by the employee who, during the qualification period provided for in section 10, holds simultaneously pensionable employment under this plan and pensionable employment under the Government and Public Employees Retirement Plan.
2001, c. 31, s. 122.
DIVISION II
MATERNITY LEAVE
123. The days and parts of a day of maternity leave commencing after 31 December 1988 of an employee who held pensionable employment under the Government and Public Employees Retirement Plan shall be credited to the employee, without contributions, up to 130 contributory days.
If the employee holds more than one pensionable employment under the Government and Public Employees Retirement Plan in a year, the days and parts of a day of such maternity leave shall be credited to the employee before any other service.
2001, c. 31, s. 123.
124. Section 123 also applies to an employee who was granted maternity leave that began while the employee was a member of the Government and Public Employees Retirement Plan and ended while the employee was a member of this plan. However, as regards that leave, the employee may not be credited with more than 130 days without contributions.
2001, c. 31, s. 124.
125. Notwithstanding section 126, an employee who was granted maternity leave may be credited, without contributions, with the days of maternity leave that was in progress on 1 July 1973 or that began after that date and ended before 1 July 1976, up to a total of 90 contributory days.
An employee who was a member of the Government and Public Employees Retirement Plan may be credited with the days and parts of a day of maternity leave that was in progress on 1 July 1983 or that began on or before 31 December 1988, without contributions, up to a total of 130 contributory days.
The employee referred to in the first paragraph must, in order to be credited with such maternity leave, have contributed to the Teachers Pension Plan, the Civil Service Superannuation Plan or the Government and Public Employees Retirement Plan, as the case may be, in the 12 months preceding the beginning of the maternity leave, and have again contributed to the Teachers Pension Plan, the Civil Service Superannuation Plan or the Government and Public Employees Retirement Plan within two years following the year in which the maternity leave ended.
For the purposes of the third paragraph, an employee who, in respect of a period of service immediately preceding the date on which she became a member of the Government and Public Employees Retirement Plan, contributed to a supplementary pension plan or redeemed the entire period of service in the form of a pension credit under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) is deemed to have contributed to this plan in the 12 months preceding the date on which the employee’s maternity leave began. In such a case, the employee may be credited with the days of maternity leave during which she was a member of the Government and Public Employees Retirement Plan and the days of maternity leave during which she was not a member of that plan may be added, solely for purposes of eligibility for a pension, to the years of service credited, if those days have not otherwise been counted or credited.
Any sums paid by the employee referred to in the first paragraph to redeem days of maternity leave pursuant to the provisions relating to the redemption of days of absence without pay are reimbursed without interest if they were redeemed while the employee was a member of the Teachers Pension Plan or the Civil Service Superannuation Plan, or with interest if they were redeemed while the employee was a member of the Government and Public Employees Retirement Plan. In this last case, interest is compounded annually at the rates determined in Schedule VII until the date the application is received at Retraite Québec and at the rate determined in Schedule VIII from the day following that date until the date the refund is paid.
2001, c. 31, s. 125; 2002, c. 30, s. 155; 2004, c. 39, s. 249; 2007, c. 43, s. 152; 2015, c. 20, s. 61.
126. An employee who was granted maternity leave while she was a member of the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) or while she was a teacher within the meaning of the Teachers Pension Plan may be credited, without contributions and up to 90 contributory days, for pension purposes under this plan, with the days of a maternity leave that was in progress on 1 July 1965 or that began after that date but ended before 1 July 1976, provided the 90-day period allows the employee to complete 95% or more of the school year in which she was granted the leave.
An employee who was granted maternity leave may be credited, without contributions and up to 120 contributory days, for pension purposes under this plan, with the days of maternity leave that was in progress on 1 July 1976 or that began after that date but ended before 1 July 1983.
The employee referred to in the first or second paragraph must, to be credited with days of maternity leave, have contributed to the pension fund of officers of education established by Part VIII of the Education Act, the Government and Public Employees Retirement Plan, the Teachers Pension Plan or the Civil Service Superannuation Plan, as the case may be, during the 12 months preceding the beginning of the maternity leave, and have again contributed to the Teachers Pension Plan, the Government and Public Employees Retirement Plan or the Civil Service Superannuation Plan during the two years following the year in which the maternity leave ended even if, in the last two cases, the employee referred to in the first paragraph was not a teacher within the meaning of the Teachers Pension Plan at the time she again contributed.
The sums paid by the employee to redeem days of maternity leave pursuant to the provisions relating to the redemption of absence without pay are refunded without interest if they were redeemed while the employee was a member of the Teachers Pension Plan or the Civil Service Superannuation Plan and the sums paid by the employee are refunded with interest if they were redeemed while she was a member of the Government and Public Employees Retirement Plan. In this last case, interest is compounded annually at the rates determined in Schedule VII until the date the application is received at Retraite Québec and at the rate determined in Schedule VIII from the day following that date until the date the refund is paid. However, if the period redeemed in respect of maternity leave which ended before 1 July 1976 exceeds 100 days, the days of maternity leave cannot be credited without contributions, and the contributions or, as the case may be, the sums paid by the employee cannot be refunded. If the period redeemed in respect of maternity leave that was in progress on 1 July 1976 or that began after that date, exceeds the period credited pursuant to this section, the balance of the redeemed period remains credited to the account of the employee even if it is less than 30 days.
2001, c. 31, s. 126; 2002, c. 30, s. 155; 2004, c. 39, s. 250; 2007, c. 43, s. 153; 2015, c. 20, s. 61.
127. That part of the pension attributable to service credited pursuant to section 126, if the service is credited in respect of a year credited to the employee pursuant to section 130, is indexed annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), by the excess of the rate of increase in the Pension Index determined under that Act over 3%. Section 116 applies to the indexing. In all other cases, sections 115 and 116 apply.
Section 140 and the third paragraph of section 180 apply in respect of service credited under this division as regards an employee who was granted maternity leave while she was a member of the pension fund of officers of education established under Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) or while she was a teacher within the meaning of the Teachers Pension Plan.
2001, c. 31, s. 127.
DIVISION III
YEARS CREDITED OR REFUNDED BY REASON OF MARRIAGE, MATERNITY OR ADOPTION
128. The years and parts of a year of teaching that have been recognized for seniority purposes, under a collective agreement applicable between 1979 and 1985, in the case of a dismissal or forced resignation by reason of marriage or maternity, in respect of a female employee who is a member of the teaching or professional staff of a school board, may be credited.
The employee must, to have such years and parts of a year credited, pay an amount equal to the contributions refunded to her with interest at 5%, compounded annually for the period comprised between the date of the refund and 30 June 1973, and at the rates determined in Schedule VII for the period comprised between 1 July 1973 and the date of receipt of the application.
The amount determined under the second paragraph is payable in cash or by instalments spread over the period and payable at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of her accumulated sick leave. In the latter case, her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2001, c. 31, s. 128; 2002, c. 30, s. 142; 2004, c. 39, s. 251; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 53.
129. Section 128 applies to a female employee of a school board who is a member of the management personnel if she was dismissed or forced to resign by reason of marriage or maternity pursuant to a by-law or written policy of the school board where the employee held pensionable employment under the Government and Public Employees Retirement Plan.
2001, c. 31, s. 129.
130. An employee who, while she was a member of the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) or while she was a teacher within the meaning of the Teachers Pension Plan, ceased to be a member of her pension plan by reason of marriage, maternity or adoption if, in the latter case, the adoption was subsequently recognized for legal purposes by a judgment, may be credited, for pension purposes under this plan with all or part of her years of teaching prior to 1 January 1968 for which she obtained a refund of contributions if the marriage, maternity or adoption occurred in the 12 months preceding or in the 24 months following the date on which she ceased to be a member of her plan.
The employee must, to be credited with such years and parts of a year, pay the sum of $4,159 per year. That amount must be increased by an amount equal to 1.65% of her basic pensionable salary without taking the limit provided for in section 30 into account, computed on an annual basis, on the date of receipt of her application. If however, the employee held part-time employment on that date, the basic pensionable salary that must be used is the salary she would have received if she had held that employment full time.
The amount required to have those years and parts of a year credited is payable either in cash or by instalments spread over the period and payable at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of her accumulated sick leave. In the latter case, her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2001, c. 31, s. 130; 2002, c. 30, s. 143; 2004, c. 39, s. 252; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 54.
131. The sum of $4,159 provided for in the second paragraph of section 130 shall be indexed, on 31 December of each year, by the interest rate determined in Schedule VII and in force on that date.
2001, c. 31, s. 131; 2004, c. 39, s. 253.
132. The part of the pension attributable to service credited pursuant to section 130 is indexed annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), by the excess of the rate of increase in the Pension Index determined under that Act over 3%. Section 116 applies to the indexing.
The second paragraph of section 77, section 140 and the third paragraph of section 180 apply in respect of service credited under this division. The sums collected under section 130 are paid into the Consolidated Revenue Fund.
2001, c. 31, s. 132.
DIVISION IV
PROGRESSIVE RETIREMENT
133. This division applies to an employee, except a seasonal or casual employee, who has not already availed himself or herself of it and who, within the scope of an agreement with his or her employer, agrees to a reduction of his or her working time for a period of one to five years, provided he or she retires at the end of that period. However, the employee’s working time may not be less than 40% of the regular time of a full-time employee in such employment.
Before an employee may avail himself or herself of this division, the employee must obtain from Retraite Québec reasonable assurance that he or she will be entitled to a pension on the date set for the end of the agreement. For this purpose, Retraite Québec shall estimate the years or parts of a year of service that will be credited to the employee at the end of the agreement. Any change to the date fixed for the beginning or the end of the agreement must be accepted by Retraite Québec before being made.
However, if at the end of the agreement the number of years or parts of a year of service credited to the employee is less than the number estimated by Retraite Québec or the employee is not entitled to a pension, or if the agreement is suspended by reason of circumstances determined by regulation, the agreement shall be extended, even where this causes the period to exceed five years, until the date on which the number of years or parts of a year of service credited to the employee is equal to the estimate made by Retraite Québec in the first case and, in the other cases, until the date on which the employee becomes entitled to a pension.
A person who has availed himself or herself of Division II.1 of Chapter V.1 of Title I of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) is deemed to have already availed himself or herself of this division, and the agreement entered into with the person’s employer shall continue to apply as if it had been entered into pursuant to this division.
2001, c. 31, s. 133; 2015, c. 20, s. 61.
134. The employer shall make a deduction from the pensionable salary paid to the employee equal to the deduction the employer would have made if the employee had not availed himself or herself of this division.
If the employee is receiving salary insurance benefits, the exemption from contributions provided for in section 34 is the exemption to which the employee would have been entitled if the employee had not availed himself or herself of this division.
2001, c. 31, s. 134; 2004, c. 39, s. 254.
135. For the purposes of this plan and Title IV of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the pensionable salary for the years or parts of a year covered by the agreement is the salary the employee would have received or, for a period in respect of which salary insurance benefits apply, the salary the employee would have been entitled to receive if the employee had not availed himself or herself of this division. However, for the purposes of a pension, for years subsequent to 2009, the annualized pensionable salary for the years covered by the agreement is the salary that would have been determined for the employee if the employee had not availed himself or herself of this division. The service credited is the service that would have been credited to the employee if the employee had not availed himself or herself of this division.
2001, c. 31, s. 135; 2008, c. 25, s. 91.
136. If an agreement becomes null or terminates by reason of circumstances that, in each case, are determined by regulation, the pensionable salary, the annualized pensionable salary, the service credited and the contributions are determined, for each circumstance, in the manner prescribed by regulation.
The regulation may prescribe the terms and conditions on which an employee may be credited with service not recognized by reason of any such circumstance.
2001, c. 31, s. 136; 2008, c. 25, s. 92.
137. The regulations made under this division may have effect 12 months or less before they are made.
2001, c. 31, s. 137.
CHAPTER VI
TRANSFER AND REDEMPTION OF SERVICE
DIVISION I
PAST SERVICE OF AN EMPLOYEE WHO WAS A MEMBER OF THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN
138. The years and parts of a year of service credited to an employee under the Government and Public Employees Retirement Plan shall, if the employee’s contributions have not been refunded to the employee, be credited under this plan from the date on which the employee became a member or on or before the date on which the employee qualified for membership in this plan.
Subject to the provisions of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) concerning pension credits and paid-up annuity certificates, the employee referred to in the first paragraph forfeits any right, benefit or advantage the employee would have been entitled to claim under the Government and Public Employees Retirement Plan.
2001, c. 31, s. 138.
DIVISION I.2
EMPLOYEE WHO WAS A MEMBER OF THE PENSION PLAN OF PEACE OFFICERS IN CORRECTIONAL SERVICES
2004, c. 39, s. 255.
138.1. Subject to section 138.2, the years and parts of a year of service credited under the Pension Plan of Peace Officers in Correctional Services to an employee or a person referred to in section 8.7 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) and the years and parts of a year of service for which pension credit is granted under that Act must be credited under this plan on an actuarially equivalent basis established on the date, determined under that section 8.7, on which the employee’s or person’s membership in this plan ended, if the contributions have not been refunded.
The years and parts of a year of service are credited, beginning with the most recent service, until the actuarial value of the benefits established in respect of those years and parts of a year of service under this plan reaches the actuarial value of the benefits accrued under the Pension Plan of Peace Officers in Correctional Services, without exceeding the service credited or counted under that plan. The second paragraph of section 50.2 applies.
The actuarial values of the benefits are established on the basis of actuarial assumptions and methods that are determined by regulation and which may vary with the pension plans and benefits concerned.
2004, c. 39, s. 255; 2008, c. 25, s. 93.
138.2. The years and parts of a year of service credited under this plan to an employee referred to in section 138.1 and the years and parts of a year of service for which pension credit was granted to the employee under the Government and Public Employees Retirement Plan and which were credited under the Pension Plan of Peace Officers in Correctional Services under sections 22 and 23, as they read before 1 January 2005, and section 143.3, 143.4 or 143.7 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) must be credited once again under this plan on the date, determined in accordance with section 8.7 of that Act, on which the employee’s membership in this plan ended or, as the case may be, counted again under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), as though these sections 22, 23 and 143.3, 143.4 or 143.7 had not applied.
However, if an employee received a refund of contributions under section 151, as it read before 1 January 2005, the years and parts of a year of service are credited under this plan in proportion to the amount of the actuarial value of benefits accrued under the Pension Plan of Peace Officers in Correctional Services over the total amount of contributions accumulated under sections 73, 77, 205 and 206, as they read before 1 January 2005. The amounts are those used for the purposes of section 151.
The years and parts of a year of service referred to in the first and second paragraphs are credited beginning with the most recent service.
2004, c. 39, s. 255.
138.3. An employee may be credited with all or part of the years and parts of a year of service not credited under this plan by reason of section 138.1 by paying to Retraite Québec the difference between the actuarial values of the benefits resulting from those years and parts of a year of service.
An employee referred to in section 138.2 may be credited with all or part of the years and parts of a year of service not credited under this plan by paying to Retraite Québec an amount equal to the refund referred to in that section.
The years and parts of a year of service referred to in the first and second paragraphs are credited beginning with the most recent service.
The amount to be paid by the employee bears interest, compounded annually, at the rates determined in Schedule VII from the date on which the actuarial values are established until the date the application is received at Retraite Québec and at the rate determined in Schedule VIII from the day following the date the application is received until the date of the redemption proposal made by Retraite Québec. However, for the purpose of the second paragraph, interest is computed from the date on which Retraite Québec paid the refund instead of the date on which the actuarial values were established.
The amounts established under this section are payable in cash or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec.
2004, c. 39, s. 255; 2006, c. 55, s. 52; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 55.
138.4. Retraite Québec shall refund an employee or person who becomes subject to section 25 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) any amounts paid under section 150, as it read before 1 January 2005, to have credited the years and parts of a year of service referred to in that section 25, with interest.
2004, c. 39, s. 255; 2015, c. 20, s. 61.
138.5. The employee or person who becomes subject to section 8.7 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) while redeeming service under that Act must pay the balance of the redemption costs within 30 days of receiving notice from Retraite Québec to that effect. If the employee does not pay the balance within that time limit, the service is credited under this plan in accordance with section 138.1, but in proportion to the sums paid, excluding interest, on the redemption costs.
2004, c. 39, s. 255; 2015, c. 20, s. 61.
138.6. Retraite Québec shall reimburse to an employee whose years and parts of a year of service credited under this plan have been transferred to the Pension Plan of Peace Officers in Correctional Services on an actuarially equivalent basis under section 23 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) any amount by which the total amount of the contributions accumulated with interest under sections 73, 77, 205, 206 and 406 exceeds the amount of the actuarial value of the benefits accrued to the employee under that pension plan, if the total amount of those contributions accumulated with interest is at least equal to the actuarial value of the deferred pension accrued under this plan and established in accordance with subparagraph 2 of the first paragraph of section 215.13 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
Retraite Québec shall transfer into a locked-in retirement account in respect of an employee whose years and parts of a year of service credited under this plan have been transferred to the Pension Plan of Peace Officers in Correctional Services, on an actuarially equivalent basis under section 23 of the Act respecting the Pension Plan of Peace Officers in Correctional Services any amount by which the actuarial value of the deferred pension accrued under this plan and established in accordance with subparagraph 2 of the first paragraph of section 215.13 of the Act respecting the Government and Public Employees Retirement Plan exceeds the amount of the actuarial value of the benefits accrued under the Pension Plan of Peace Officers in Correctional Services, if the actuarial value of the deferred pension is greater than the total amount of the contributions accumulated with interest.
2004, c. 39, s. 255; 2015, c. 20, s. 61.
DIVISION I.3
EMPLOYEE WHO WAS A MEMBER OF THE PENSION PLAN OF THE SÛRETÉ DU QUÉBEC
2004, c. 39, s. 255.
138.7. The years and parts of a year of service credited to an employee under the pension plan of the Sûreté du Québec (C.T. 181151 dated 18 August 1992) may be credited under this plan on an actuarially equivalent basis. The employee must no longer have been an employee for the purposes of the pension plan of the Sûreté du Québec for at least 210 days and must not have received a refund of contributions or be a pensioner under that plan. However, the time limit does not apply if the employee simultaneously submits an application for benefits and an application for a transfer under this plan.
The years and parts of a year of service are credited, beginning with the most recent service, until the actuarial value of the benefits established in respect of those years and parts of a year of service under this plan reaches the actuarial value of the benefits accrued under the pension plan of the Sûreté du Québec, without exceeding the service credited or counted under that plan.
The actuarial values of the benefits are determined on the date the application for transfer is received at Retraite Québec on the basis of actuarial assumptions and methods determined by regulation.
2004, c. 39, s. 255; 2015, c. 20, s. 61.
138.8. An employee may be credited with all or part of the years and parts of a year of service not credited under this plan by reason of section 138.7 by paying to Retraite Québec the difference between the actuarial values of the benefits resulting from those years and parts of a year of service.
The years and parts of a year of service referred to in the first paragraph are credited beginning with the most recent service.
The amount to be paid by the employee referred to in the first paragraph bears interest, compounded annually, at the rates determined in Schedule VII from the date on which the actuarial values are established until the date the application for redemption is received at Retraite Québec and at the rate determined in Schedule VIII from the day following the date the application is received until the date of the redemption proposal made by Retraite Québec.
The amount established under the third paragraph is payable either in cash, by instalments over the period and at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. An amount paid in instalments bears interest, compounded annually, at the rate determined in Schedule VIII in force on the date the application is received at Retraite Québec and computed from the date on which the redemption proposal made by Retraite Québec expires.
2004, c. 39, s. 255; 2006, c. 55, s. 53; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 56.
138.9. Retraite Québec shall refund to a person whose years and parts of a year of service credited under this plan have been transferred to the pension plan of the Sûreté du Québec on an actuarially equivalent basis any amount by which the total amount of the contributions accumulated with interest under sections 73, 77, 205, 206 and 406 exceeds the amount of the actuarial value of the benefits accrued to the person under that pension plan, if the total amount of the contributions accumulated with interest is at least equal to the actuarial value of the deferred pension accrued under this plan and established in accordance with subparagraph 2 of the first paragraph of section 215.13 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
Retraite Québec shall transfer into a locked-in retirement account in respect of an employee whose years and parts of a year of service credited under this plan have been transferred to the pension plan of the Sûreté du Québec, on an actuarially equivalent basis, any amount by which the actuarial value of the deferred pension accrued under this plan exceeds the amount of the actuarial value of the benefits accrued under the pension plan of the Sûreté du Québec, if the actuarial value of the deferred pension is greater than the total amount of the contributions accumulated with interest under sections 73, 77, 205, 206 and 406.
2004, c. 39, s. 255; 2015, c. 20, s. 61.
DIVISION II
PAST SERVICE OF AN EMPLOYEE WHO WAS A MEMBER OF THE TEACHERS PENSION PLAN OR CIVIL SERVICE SUPERANNUATION PLAN
139. Every person who has become a member of this plan pursuant to the third paragraph of section 23, except where the person makes the election provided for therein, shall be credited, for pension purposes, with the years or parts of a year of service credited under the Teachers Pension Plan or the Civil Service Superannuation Plan if the person’s contributions have not been refunded to the person.
The employee, other than the person referred to in the first paragraph, may be credited, for pension purposes, with the years and parts of a year of service credited under the Teachers Pension Plan or the Civil Service Superannuation Plan if the person’s contributions have not been refunded, if the person is not a pensioner under either of those plans, if the person ceases to be a member of either of those plans before 1 January 1991 and if the person has been a member of the Government and Public Employees Retirement Plan before that date. Notwithstanding the fact that no application to that effect has been made by the employee, the years and parts of a year of service shall be credited to the employee upon computation of any pension unless the employee gives written notice to the contrary before the pension is paid. However, where an application is made for the statement referred to in section 163 or 163.1, Retraite Québec shall assess the benefits accrued under this plan and, where applicable, shall pay the sums awarded to the spouse after including such years and parts of a year of service.
Where an employee is not covered by the first or the second paragraph or has not made the election provided for in sections 13 and 215.0.0.1.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as they read on 31 December 2000, the years and parts of a year of service shall be added, solely for purposes of eligibility for a pension, to the service credited to the employee under this plan, provided the employee has not received or is not entitled to a refund of contributions under the Teachers Pension Plan or the Civil Service Superannuation Plan and provided the employee is not a pensioner under either of those plans when he or she ceases to be a member of this plan.
2001, c. 31, s. 139; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 57.
140. In the case of physical or mental disability, death or cessation of employment or where an employee ceases to be a member of this plan, the provisions of the Teachers Pension Plan or the Civil Service Superannuation Plan that concern eligibility for a pension and the payment of a pension, as they read on 31 December 1990, continue to apply until a pension becomes payable under this plan, if the years and parts of a year of service that had been credited under those plans were credited under the Government and Public Employees Retirement Plan in accordance with section 98 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or under this plan in accordance with section 139. Such provisions continue to apply only if they are more advantageous than those of this plan.
Notwithstanding the first paragraph, section 76 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), as it read on 1 January 2000, continue, at the time of the death of an employee, to apply if the employee made the election to be a member of the Government and Public Employees Retirement Plan in accordance with section 215.0.0.1.1 of the Act respecting the Government and Public Employees Retirement Plan, as it read on that date, until a pension becomes payable under this plan.
The regulations made under section 75.1 of the Act respecting the Teachers Pension Plan (chapter R-11) and section 111.2 of the Act respecting the Civil Service Superannuation Plan and the sections of those Acts concerning eligibility for a pension and payment of a pension by reason of a total and permanent disability, in force on 1 January 2000, apply to the employee if the years and parts of a year of service that had been credited under the plans established under those Acts were credited under the Government and Public Employees Retirement Plan before 1 January 2001 in accordance with section 98 of the Act respecting the Government and Public Employees Retirement Plan or under this plan in accordance with section 139, until a pension becomes payable under this plan. Such provisions shall continue to apply only if they are more advantageous than those of this plan.
However, the actuarial value of the pensions is payable under the plans concerned only in the case of a pension granted to the spouse or to the pensioner but, in the latter case, only when the pensioner attains 65 years of age.
2001, c. 31, s. 140.
DIVISION III
SPECIAL PROVISIONS
141. An employee who has received a refund of his or her contributions may be credited with the years and parts of a year of service referred to in section 110 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) upon remitting the refunded sums to Retraite Québec. The employer shall also remit the employer’s share to Retraite Québec.
If the employee has received the refund of his or her contributions and the contributory amounts of his or her employer, the employee shall remit such sums.
The sums remitted in order to be credited with such years and parts of a year bear interest from the date on which they were refunded, at the rate of 7.25%, compounded annually.
2001, c. 31, s. 141; 2015, c. 20, s. 61.
142. The years and parts of a year of service completed by the employees of the Commission des services juridiques and of the corporations constituted under the Act respecting legal aid and the provision of certain other legal services (chapter A-14) shall be credited for pension purposes under this plan for the period from 1 July 1973 to 30 June 1975 if, during that period, the employees paid contributions to the pension fund established by the Regulation respecting the pension plan for employees of the Commission des services juridiques and of other corporations to which the plan applies, unless they apply for a refund of the contributions paid during the said period.
The sums accumulated in such pension fund are transferred to Retraite Québec.
2001, c. 31, s. 142; 2010, c. 12, s. 34; 2015, c. 20, s. 61.
143. (Repealed).
2001, c. 31, s. 143; 2009, c. 56, s. 21.
144. An employee may be credited with the years and parts of a year of service during which the employee was a member of the staff of the Lieutenant-Governor, of a minister or of a person referred to in section 124.1 of the Act respecting the National Assembly (chapter A-23.1), provided the employee has not otherwise been credited with such years and parts of a year or has not received a refund of the contributions in respect thereof.
The employee must, to be credited with all or part of such service, pay to Retraite Québec an amount equal to the contribution that the employee should have paid before 1 January 1997 under the Government and Public Employees Retirement Plan or that the employee would have paid after 31 December 1996 under the said plan in respect of non-unionizable employees or under this plan. The amount bears interest, compounded annually, at the rates determined in Schedule VII, for each year, from the midpoint of the period during which the employee would have paid contributions if the employee had been a member of this plan in the course of that year until the date the application is received at Retraite Québec and at the rate determined in Schedule VIII from the day following that date to the date on which the redemption proposal is made by Retraite Québec. Where only part of the employee’s service is credited, the most recent service is credited first.
The amount established pursuant to the second paragraph is payable in cash or by instalments spread over the period and payable at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal expires.
2001, c. 31, s. 144; 2002, c. 30, s. 144; 2004, c. 39, s. 256; 2007, c. 43, s. 154; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 58.
145. An employee may, for pension purposes, be credited with the years and parts of a year during which the employee contributed to a pension plan that applied before 1 January 1992 to a Member of the National Assembly and in respect of which the employee’s contributions have been refunded to the employee, except if the employee has already exercised a right of redemption in respect of such years and parts of a year under a pension plan other than this plan.
The employee must pay to Retraite Québec, for each of such years and parts of a year, an amount equal to the amount obtained by applying the rate of contribution applicable under the Government and Public Employees Retirement Plan for each year and part of a year to the lesser of the following amounts :
(1)  the indemnity the employee received as a Member ; and
(2)  the pensionable salary the employee is entitled to receive during the first year in which the employee holds pensionable employment under the Government and Public Employees Retirement Plan or under this plan, whichever occurs first, after having been a Member.
The amount established under the second paragraph is payable in cash or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec.
The pension is based solely on the pensionable salary the employee was receiving while he or she was a member of the Government and Public Employees Retirement Plan or the pensionable salary the employee is receiving while he or she is a member of this plan.
2001, c. 31, s. 145; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 59.
146. An employee who has held casual employment within the meaning of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) is entitled to be credited, for pension purposes under this plan, with the service accumulated in such capacity between 30 June 1973 and 1 January 1988 with an agency or body party to the Government and Public Employees Retirement Plan or with an agency or body which, in the opinion of Retraite Québec, would have been a party to the plan had it not ceased to exist. For the purposes of this paragraph, any period during which the employee received salary insurance benefits or was granted maternity leave under the provisions concerning parental leaves forming part of the employee’s conditions of employment shall be counted as a period of service.
To be credited with all or part of that service, the employee is required to pay to Retraite Québec the amount determined under the tariff established by regulation on the basis of the pensionable salary, without taking the limit provided for in section 30 into account at the time of receipt of the employee’s application according to the number of days and parts of a day to be redeemed out of the number of pensionable days, calculated on the basis of the annual remuneration. The tariff may vary according to the employee’s age, the year of service covered by the redemption and the date of receipt of the application. The regulation may prescribe the terms and conditions governing the application of the tariff. If the employee applies to have only part of that service credited, the most recent service is credited first.
For the purposes of the second paragraph, the pensionable salary of the employee who, at the time of the receipt of his or her application for redemption, participates in the plan but does not hold pensionable employment is established by regulation. This rule also applies to the establishment of the pensionable salary of the employee who retires on the day following the day on which the employee ceases to participate in the plan and applies simultaneously for a pension and to be credited with a period referred to in this section.
A regulation enacted under this section may have effect 12 months or less before its adoption.
2001, c. 31, s. 146; 2002, c. 30, s. 145; 2004, c. 39, s. 257; 2015, c. 20, s. 61.
147. The amount established pursuant to section 146 is payable in cash or by instalments spread over the period and payable at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2001, c. 31, s. 147; 2002, c. 30, s. 146; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 60.
148. The years and parts of a year of service in respect of which a person has contributed to the pension fund of the officers of education established by Part VIII of the Education Act (Revised Statutes, 1964, chapter 235) but not to the Teachers Pension Plan or the Civil Service Superannuation Plan, shall be credited for pension purposes if the contributions the person paid to that pension fund after 30 June 1973 while the person was a member of the Government and Public Employees Retirement Plan have been refunded to the person.
Those years shall also be credited for pension purposes to an employee who has not requested that they be transferred to the Government and Public Employees Retirement Plan and who has not received a refund of the contributions paid into the pension fund referred to in the first paragraph.
The person referred to in the first paragraph must, to be credited with the years and parts of a year of service referred to therein, pay an amount equal to the contributions refunded to the person, with interest, compounded annually, at the rates determined for each period by this Act for the period comprised between the date of the refund and the date of receipt of the application.
2001, c. 31, s. 148.
149. (Repealed).
2001, c. 31, s. 149; 2004, c. 39, s. 258.
150. (Repealed).
2001, c. 31, s. 150; 2002, c. 30, s. 147; 2004, c. 39, s. 258.
151. (Repealed).
2001, c. 31, s. 151; 2004, c. 39, s. 258.
152. An employee who is a member of the pension plan established by the Government pursuant to section 10 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and who, in accordance with that plan, elects to become a member of this plan, shall be credited, for pension purposes, with the years and parts of a year of service credited under the pension plan established by the Government pursuant to that section.
The years and parts of a year of service credited under that plan shall be credited, for pension purposes, to an employee who, for reasons set out in that plan, ceases to hold pensionable employment under that plan and, within 180 days, holds pensionable employment under this plan.
The first and second paragraphs apply to the employee if he or she has not received a refund of his or her contributions or if the employee’s credited service has not otherwise been recognized under this plan.
2001, c. 31, s. 152.
152.1. An employee who has held employment in a research centre within the meaning of section 22.2 is entitled to be credited, for pension purposes, with the years and parts of a year of service accumulated in that employment after 3 September 1991, at which time the research centre was subject to one of the sections to which the second paragraph of section 22.2 refers, if, on the date of the application for redemption, the employment is deemed to be pensionable employment or would be if the employee held the employment. For the purposes of this paragraph, any period in which the employee is entitled to salary insurance benefits or in which an employee avails herself of a maternity leave under the provisions concerning parental leave that form part of her conditions of employment is deemed to be a period of service.
To be credited with all or part of that service, the employee is required to pay to Retraite Québec the amount determined under the tariff established by regulation, on the basis of the pensionable salary at the time of receipt of the employee’s application for redemption, according to the number of days and parts of a day to be redeemed out of the number of pensionable days, calculated on the basis of the annual remuneration. The tariff may vary according to the employee’s age, the year of service covered by the redemption and the date of receipt of the application. The regulation may prescribe the terms and conditions governing the application of the tariff. If the employee applies to have only part of that service credited, the most recent service is credited first.
For the purposes of the second paragraph, the pensionable salary of an employee who, at the time of the receipt of his or her application for redemption, participates in the plan but does not hold pensionable employment is established by regulation. This rule also applies to the establishment of the pensionable salary of an employee who retires on the day following the day on which the employee ceases to participate in the plan and applies simultaneously for a pension and for credit for a period between the dates specified in this section.
2010, c. 11, s. 10; 2011, c. 24, s. 40; 2015, c. 20, s. 61.
152.2. The amount established under section 152.1 is payable in cash or by instalments spread over the period and payable at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2010, c. 11, s. 10; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 61.
152.3. Divisions I and III of Chapter VI of Title I of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) do not apply to employees of a research centre within the meaning of section 22.2. Moreover, they do not apply to employees who are members of the plan with respect to past service in a research centre within the meaning of section 22.2.
2010, c. 11, s. 10.
152.4. An employee who held employment in a body designated in Schedule II under a legislative provision that came into force after 30 June 2011 or an order made under section 207 after that date is entitled to be credited, for pension purposes, with the years and parts of a year of service accumulated with that body before the date on which the body was designated in Schedule II, up to a maximum of 15 years, except the years and parts of a year during which the employee was a member of a pension plan. For the purposes of this paragraph, any period in which the employee is entitled to salary insurance benefits or in which an employee avails herself of a maternity leave under the provisions concerning parental leave that form part of her conditions of employment is deemed to be a period of service.
To be credited with all or part of that service, the employee is required to pay to Retraite Québec the amount determined under the tariff established by regulation, on the basis of the pensionable salary at the time of receipt of the employee’s application for redemption, according to the number of days and parts of a day to be redeemed out of the number of pensionable days, calculated on the basis of the annual remuneration. The tariff may vary according to the employee’s age, the year of service covered by the redemption and the date of receipt of the application. The regulation may prescribe the terms and conditions governing the application of the tariff. If the employee applies to have only part of that service credited, the most recent service is credited first.
For the purposes of the second paragraph, the pensionable salary of an employee who, at the time of the receipt of his or her application for redemption, is a member of the plan but does not hold pensionable employment is established by regulation. This rule also applies to the establishment of the pensionable salary of an employee who retires on the day following the day on which the employee ceases to be a member of the plan and applies simultaneously for a pension and for credit for a period between the dates specified in this section.
2010, c. 29, s. 25; 2011, c. 24, s. 41; 2015, c. 27, s. 37; 2015, c. 20, s. 61.
152.5. The amount established under section 152.4 is payable in cash or by instalments spread over the period and payable at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2010, c. 29, s. 25; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 62.
152.6. An employee who held employment in a body that ceased to exist after 30 June 2011 is entitled to be credited, for pension purposes, with the years and parts of a year of service accumulated with that body, up to a maximum of 15 years, except the years and parts of a year during which the employee participated in a pension plan, if the following requirements are satisfied:
(1)  the service was performed in a body whose employees were not contemplated in Schedule II;
(2)  due to the fact that the body ceased to exist, its employees were integrated into a department or body whose employees are already contemplated in Schedule II.
For the purposes of the first paragraph, any period in which the employee was entitled to salary insurance benefits or in which an employee availed herself of a maternity leave under the provisions concerning parental leaves which formed part of her conditions of employment is counted as a period of service.
To be credited with all or part of that service, the employee is required to pay to Retraite Québec the amount determined under the tariff established by regulation, on the basis of the pensionable salary at the time of receipt of the employee’s application for redemption, according to the number of days and parts of a day to be redeemed out of the number of pensionable days, calculated on the basis of the annual remuneration. The tariff may vary according to the employee’s age, the year of service covered by the redemption and the date of receipt of the application. The regulation may prescribe the terms and conditions governing the application of the tariff. If the employee applies to have only part of that service credited, the most recent service is credited first.
For the purposes of the third paragraph, the pensionable salary of an employee who, at the time of the receipt of his or her application for redemption, is a member of the plan but does not hold pensionable employment is established by regulation. This rule also applies to the establishment of the pensionable salary of an employee who retires on the day following the day on which the employee ceases to be a member of the plan and applies simultaneously for a pension and for credit for a period referred to in this section.
2015, c. 27, s. 38; 2015, c. 20, s. 61.
152.7. The amount established under section 152.6 is payable in cash or by instalments spread over the period and payable at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date on which the application is received, computed from the date on which the redemption proposal made by Retraite Québec expires.
2015, c. 27, s. 38; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 63.
152.8. An employee who is entitled to benefits under section 152.4 or 152.6 cannot be credited with more than 15 years of service, with the most recent years being credited first.
2015, c. 27, s. 38.
152.8.1. If, during years or parts of a year of service completed, a person was an employee of an employer designated in Schedule II and was not excluded from this plan under paragraph 4 of section 0.1 of the Regulation under the Act respecting the Pension Plan of Management Personnel (chapter R-12.1, r. 1), the person may be credited, for pension purposes, with such years or parts of a year up to a maximum of 18 years, except the years or parts of a year during which the person participated in a pension plan. However, the years or parts of a year of service completed prior to the date that is three years before the date of receipt of the application for redemption may be credited up to a maximum of 15 years.
To be credited with all or part of that service, the person is required to pay to Retraite Québec the amount determined under the tariff established by regulation, on the basis of the pensionable salary at the time of receipt of the person’s application for redemption, according to the number of days and parts of a day to be redeemed out of the number of pensionable days, calculated on the basis of the annual remuneration. The tariff may vary according to the person’s age, the year of service covered by the redemption and the date of receipt of the application. The regulation may prescribe the terms and conditions governing the application of the tariff. If the person applies to have only part of that service credited, the most recent service is credited first.
The application for redemption must be accompanied by a copy of a decision of a competent authority or an out-of-court settlement following a request made under section 39 of the Labour Code (chapter C-27) showing that, during the years or parts of a year completed, the person was an employee of an employer designated in Schedule II or was not excluded from this plan under paragraph 4 of section 0.1 of the Regulation under the Act respecting the Pension Plan of Management Personnel.
To the extent that the application for redemption is accompanied by a document other than a decision or out-of-court settlement referred to in subparagraph 1 of the first paragraph of section 9.1, the person must be participating in the plan on the date of receipt of the application for redemption.
For the purposes of the first paragraph, any period during which the person was an employee entitled to salary insurance benefits or an employee on maternity leave under the provisions concerning parental leave that form part of her conditions of employment is counted as a period of service.
For the purposes of the second paragraph, the pensionable salary of a person who, at the time of the receipt of his or her application for redemption, is not participating in this plan is established by regulation.
2018, c. 42018, c. 4, s. 64.
152.8.2. The amount established under section 152.8.1 is payable in cash or by instalments spread, before the date of retirement, over the period and payable at the intervals determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his or her accumulated sick leave. In the latter case, his or her employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate provided for in Schedule VIII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2018, c. 42018, c. 4, s. 64.
152.8.3. Unless it is listed in Schedule IV, an employer referred to in section 152.8.1 must pay to Retraite Québec an amount equal to the amount determined under that section in relation to the service completed in the three years prior to the date of receipt of the application for redemption. The conditions and terms of payment of the amount are determined by regulation.
2018, c. 42018, c. 4, s. 64.
152.8.4. To the extent that the document showing that a person was an employee of an employer designated in Schedule II or was not excluded from this plan under paragraph 4 of section 0.1 of the Regulation under the Act respecting the Pension Plan of Management Personnel (chapter R-12.1, r. 1) is a decision rendered by an arbitrator under Division II of Chapter XI.2 or by any higher authority, the application for redemption that is the subject of that decision is deemed to be an application for redemption submitted in accordance with section 152.8.1.
2018, c. 42018, c. 4, s. 64.
152.8.5. For the purposes of sections 152.8.1, 152.8.3 and 152.8.4, the date of receipt of an application for redemption is deemed to be
(1)  if the application is accompanied by a copy of a final decision of the Administrative Labour Tribunal or, where applicable, of a higher authority concerning the Tribunal’s decision, and that final decision is rendered following a request made under section 39 of the Labour Code (chapter C-27) or a copy of an out-of-court settlement following such a request, the date on which the request was made under that section 39;
(2)  if the application is accompanied by a copy of a final decision of the Administrative Labour Tribunal or, where applicable, of a higher authority concerning the Tribunal’s decision, and that final decision is rendered following an investigation made under section 39 of the Labour Code, the date of the Tribunal’s decision;
(3)  if the application is accompanied by a copy of a final decision of the Agence du revenu du Québec or the Canada Revenue Agency or, where applicable, of a higher authority concerning the decision of the agency concerned, the date of the decision of the agency concerned; or
(4)  in all other cases, the date of receipt of the application for redemption.
2018, c. 42018, c. 4, s. 64.
DIVISION IV
REDEMPTION OF SERVICE BY A PENSIONER
2015, c. 27, s. 38.
152.9. A pensioner for whom the number of years and parts of a year of service used for computing the pension was reduced and who, on the date the pensioner ceased to participate in this plan, was or would have been entitled to be credited with years and parts of a year of service under the provisions of the plan may, if the pensioner applies to redeem that service within 180 days of the date of the decision sent by Retraite Québec notifying the pensioner of the reduction, take advantage of those provisions to be credited with years and parts of a year of service, up to the number by which the pensioner’s service was reduced.
The amount the pensioner must pay to cover the cost of redemption is established on the date of retirement and the provisions apply, with the following modifications:
(1)  the date of receipt of the application and any reference to that date are references to the date of retirement;
(2)  when the cost of redemption is established on the basis of the annual pensionable salary on the date of receipt of the application for redemption, the annual pensionable salary is equal to
(a)  the salary that was or would have been paid under the conditions of employment that were or would have been applicable if the pensioner held or had continued to hold, until the date of retirement, the employment the pensioner held on the last day of credited service before retiring; or
(b)  if the employment held with the employer no longer exists on the date of retirement, the salary the pensioner received on the last day of credited service, increased by the percentage of increase for the salary scale provided in the conditions of employment applicable to class 4 public service management personnel between the last day of credited service and the date of retirement; and
(3)  when the amount required to cover the cost of redemption bears interest, no interest is computed after the date of retirement.
The amount required to cover the cost of redemption is payable in cash.
2015, c. 27, s. 38; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 65.
CHAPTER VII
RETURN TO WORK OF A PENSIONER
DIVISION I
PENSIONER UNDER THIS PLAN WHO HOLDS PENSIONABLE EMPLOYMENT UNDER THIS PLAN OR THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN
153. A pensioner who returns to pensionable employment under this plan or who holds pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Peace Officers in Correctional Services becomes, notwithstanding section 4, an employee covered by this plan and is a member thereof. If a pensioner under this plan is referred to in Chapter V of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), only the provisions provided for in that chapter apply.
The payment of a pensioner’s pension and any benefit under subparagraphs 7 and 8 of the first paragraph of section 97 shall cease while the pensioner holds or returns to the pensionable employment referred to in the first paragraph and the pensioner’s pension is, at the time the pensioner ceases to hold that employment, recomputed in accordance with section 155, and sections 157 and 158 apply.
Despite subparagraph 1 of the first paragraph of section 177, the contributions of an employee referred to in the first paragraph of this section are paid into the Consolidated Revenue Fund if that employee is entitled to benefits whose payment is referred to in section 181.1.
2001, c. 31, s. 153; 2004, c. 39, s. 259; 2017, c. 72017, c. 7, s. 13.
154. Notwithstanding section 153, a pensioner may elect not to resume membership in this plan while holding or upon returning to pensionable employment under the first paragraph of section 153. The pensioner’s pension and the benefits referred to in subparagraphs 7 and 8 of the first paragraph of section 97 shall cease to be paid for a period corresponding to the service that would have otherwise been credited to the pensioner while the pensioner holds or has returned to such employment, had the election not been made.
An election not to resume membership in this plan applies from the date on which Retraite Québec receives notice in writing to that effect. However, the election made by an employee who did not have years or parts of a year of service credited or counted under the plan or who did not have years or parts of a year of service counted under section 3.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), since the first day on which the employee held his or her last pensionable employment under the plan shall apply from that day.
2001, c. 31, s. 154; 2012, c. 6, s. 17; 2015, c. 20, s. 61.
155. The pension of a pensioner who has become an employee covered by this plan in accordance with section 153 shall, at the time the pensioner ceases to hold employment, be recomputed to take into account the years of service credited to the pensioner for the period during which the pension ceases to be paid, and, for the years prior to 2010, the pensionable salary and, for the years subsequent to 2009, the annualized pensionable salary. The pension of a pensioner is recomputed by using the same provisions as those used to establish and compute his or her original pension.
2001, c. 31, s. 155; 2008, c. 25, s. 94; 2012, c. 6, s. 18.
156. If the pensioner elects not to resume membership in this plan in accordance with section 154, the pension credits accrued to the pensioner under this plan shall be indexed in accordance with the plan for the period during which the pension ceases to be paid.
Sections 108.1, 108.2, 116.1 and 116.2 apply to the pension referred to in the first paragraph.
2001, c. 31, s. 156; 2017, c. 72017, c. 7, s. 14.
157. On ceasing to hold employment, the employee referred to in section 155 is entitled to receive the indexed pension or the pension recomputed in accordance with this plan for the period during which it ceases to be paid, whichever is greater.
Sections 108.1, 108.2, 116.1 and 116.2 apply to the pension referred to in the first paragraph.
If the greater amount is the indexed pension, the contributions paid by the employee during the period in which the employee held employment shall be refunded to the employee with interest, compounded annually, at the rates determined in Schedule VII until the date the employee ceased to hold employment and at the rate determined in Schedule VIII from the day following that date until the date the refund is paid.
2001, c. 31, s. 157; 2004, c. 39, s. 260; 2017, c. 72017, c. 7, s. 15.
158. To determine the benefits, other than the pension accrued under this plan, to which an employee referred to in section 153 or a pensioner referred to in the first and second paragraphs of section 154 will be entitled when he or she ceases to be employed, the benefits are adjusted in accordance with the plan concerned.
2001, c. 31, s. 158.
DIVISION II
PENSIONER 65 YEARS OF AGE OR OVER UNDER THE TEACHERS PENSION PLAN OR THE CIVIL SERVICE SUPERANNUATION PLAN WHO HOLDS PENSIONABLE EMPLOYMENT UNDER THIS PLAN
159. Any benefit under the Teachers Pension Plan or the Civil Service Superannuation Plan shall cease to be paid to a pensioner under either of those plans who is 65 years of age or over, while the pensioner is holding pensionable employment under this plan, for a period corresponding to the service that would have been credited to the pensioner if the pensioner had been a member of the plan while holding such pensionable employment.
However, the first paragraph does not apply in respect of a pension granted to the spouse or in cases where the rules provided for in sections 89 to 100 and 102 and 103 apply.
2001, c. 31, s. 159; 2007, c. 43, s. 155.
160. (Repealed).
2001, c. 31, s. 160; 2007, c. 43, s. 156.
161. The benefits referred to in section 159 to which an employee is entitled upon ceasing to hold employment shall be adjusted in accordance with the plan concerned.
2001, c. 31, s. 161.
162. (Repealed).
2001, c. 31, s. 162; 2007, c. 43, s. 156.
CHAPTER VIII
PARTITION AND ASSIGNMENT OF BENEFITS BETWEEN SPOUSES
163. From the filing of an application for separation from bed and board, divorce, annulment of marriage, dissolution or annulment of a civil union or for the payment of a compensatory allowance, the employee or former employee and his or her spouse are entitled to obtain, following an application made to Retraite Québec on the conditions and in the manner prescribed by regulation, a statement setting out the value of the benefits accrued to the employee or former employee under this plan, the value of such benefits for the period of the marriage or civil union and any other information determined by the regulation.
The employee or former employee and his or her spouse are also entitled to obtain such a statement, following an application made to Retraite Québec on the conditions and in the manner prescribed by regulation, for the purposes of mediation conducted prior to proceedings in family matters.
The employee or former employee and his or her spouse are also entitled to receive a statement of benefits, upon an application in writing to the pension committee, for the purposes of a pre-hearing mediation concerning a family matter or of a joint procedure before a notary for the dissolution of their civil union. The statement shall contain the information determined by regulation.
2001, c. 31, s. 163; 2002, c. 6, s. 231; 2015, c. 20, s. 61.
163.1. If an employee or former employee and his or her spouse of the opposite or the same sex have ceased living together and neither was married or in a civil union on the date on which they ceased living together, and provided that the spouse had been living in a conjugal relationship with the employee or former employee and had been publicly represented as the employee’s or former employee’s spouse for a period of not less than three years immediately prior to the date on which they ceased living together, or provided that, during the year preceding that date, the spouse was living in a conjugal relationship with the employee or former employee and
(1)  a child was or is to be born of their union,
(2)  they adopted a child together, or
(3)  one of them adopted a child of the other,
they may agree, within 12 months following the date on which they ceased living together and on the conditions and according to the terms prescribed by regulation, to a partition of the benefits accrued by the employee or former employee under the pension plan; such an agreement may not, however, confer on the spouse more than 50% of the value of such benefits.
For that purpose, the employee or former employee and the spouse are entitled to obtain, upon application made to Retraite Québec on the conditions and according to the terms prescribed by regulation, a statement setting out the value of the benefits accrued by the employee or former employee under this plan, established as at the date on which they ceased living together, and any other information determined by the regulation.
2018, c. 42018, c. 4, s. 66.
164. For the purposes of partition and assignment, the benefits accrued under this plan shall be established according to the rules fixed by regulation, which may differ from the rules otherwise applicable under this Act. The benefits shall be established and assessed in accordance with the actuarial rules, assumptions and methods determined by the regulation, which may vary according to the nature of the benefits established.
The benefits shall be established and assessed on the date on which the spouses ceased living together, on the date of institution of the proceedings or on the date determined in the notarized transaction settling the consequences of the dissolution of the civil union, as the case may be. If, on that date, an employee does not qualify for membership in this plan pursuant to section 10, the employee’s benefits shall be established and assessed under this chapter but according to the rules prescribed by Division II of the Regulation respecting the partition and assignment of benefits accrued under the Government and Public Employees Retirement Plan (chapter R-10, r. 7).
2001, c. 31, s. 164; 2002, c. 6, s. 232.
165. Retraite Québec shall, following an application made on the conditions and in the manner prescribed by regulation, pay in full the sums awarded to the spouse. The regulation may also prescribe rules, conditions and terms for the payment of such sums and, where applicable, the interest payable thereon.
2001, c. 31, s. 165; 2015, c. 20, s. 61.
166. All sums paid to the spouse, the interest they yield and the benefits derived from such sums are inalienable and unseizable.
2001, c. 31, s. 166.
167. Following payment in full of the sums awarded to the spouse of the employee or former employee, every sum payable under this plan in respect of the employee’s or former employee’s participation shall be reduced in accordance with the actuarial rules, assumptions and methods prescribed by regulation, which may vary according to the nature of the entitlement giving rise to such sum.
2001, c. 31, s. 167.
168. Where, following a separation from bed and board, the value of the benefits accrued to an employee or former employee under this plan has been included in whole or in part in the value of the benefits that may be partitioned, the partition of the family patrimony shall entail, for the spouse who obtained it, the extinction of any other benefit, advantage or refund which the spouse could claim in his or her quality as spouse, unless the spouses resume living together.
2001, c. 31, s. 168.
169. For the purposes of this chapter, the pension credits granted pursuant to section 3.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and those granted under the Act respecting the Teachers Pension Plan (chapter R-11) and the Act respecting the Civil Service Superannuation Plan (chapter R-12) shall be considered to be benefits accrued under this plan.
2001, c. 31, s. 169.
170. Chapter XI.2 does not apply to decisions of Retraite Québec concerning the establishment and assessment of the benefits accrued under this plan. Any other decision of Retraite Québec pursuant to this chapter may be contested by the employee or former employee and his or her spouse in the manner provided for for this plan.
2001, c. 31, s. 170; 2006, c. 49, s. 116; 2015, c. 20, s. 61.
CHAPTER IX
ACTUARIAL VALUATION AND SHARING OF THE COST OF THE PLAN
171. Once every three years, the pension committee referred to in section 196.2 shall require Retraite Québec to cause an actuarial valuation of the plan to be prepared by the actuaries designated by Retraite Québec. If no such request is made, Retraite Québec shall cause the actuarial valuation to be prepared if more than three years have elapsed since the last valuation.
The committee shall appoint an independent actuary charged with reporting to the committee, within 30 days of his or her appointment, on the validity of the assumptions used for the actuarial valuation.
The committee shall send the report to the Minister within 90 days of its receipt and the Minister shall make the report public within 30 days after receiving it.
2001, c. 31, s. 171; 2006, c. 49, s. 117; 2015, c. 20, s. 61.
172. The fees and expenses of the independent actuary shall be borne by Retraite Québec.
2001, c. 31, s. 172; 2015, c. 20, s. 61.
173. The cost of the plan shall be shared equally between the employees and the employers.
However, the cost of the plan shall, in respect of the years of service prior to 1 January 2001, be shared in accordance with the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as it read on 31 December 2000.
2001, c. 31, s. 173.
174. The rate of contribution applicable to the plan each year is determined according to the rules, terms and conditions prescribed by regulation.
2001, c. 31, s. 174; 2011, c. 24, s. 42; 2017, c. 72017, c. 7, s. 16.
175. Where the object of a bill introduced in the National Assembly is to make immediate or future amendments to the plan, Retraite Québec shall have a report prepared indicating to what extent the bill will affect the estimates of the latest actuarial valuation report.
2001, c. 31, s. 175; 2015, c. 20, s. 61.
CHAPTER X
FUNDS OF THE PLAN
DIVISION I
INVESTMENT AND TRANSFER OF FUNDS
176. The employees’ contribution fund under this plan is established at the Caisse de dépôt et placement du Québec. The employers’ contributory fund in respect of employees covered by this plan is also established at the Caisse.
2001, c. 31, s. 176.
177. Retraite Québec shall deposit into the funds established under section 176
(1)  the funds derived from the contributions deducted from the salary of the employees;
(2)  the sums paid by employees to redeem service, as well as the funds transferred to Retraite Québec under sections 141 and 142;
(2.1)  the sums paid by the employer under section 152.8.3;
(3)  the contributory amounts paid by the employers pursuant to section 44;
(4)  the funds transferred to Retraite Québec under agreements respecting this plan and entered into under section 203.
However, Retraite Québec shall, according to the standards determined by the Government, withhold such part of those amounts as it may consider necessary immediately to make the payments it is required to make during the period determined by the Government.
2001, c. 31, s. 177; 2007, c. 43, s. 157; 2015, c. 27, s. 39; 2015, c. 20, s. 61; 2018, c. 42018, c. 4, s. 67.
177.1. (Repealed).
2012, c. 6, s. 19; 2015, c. 20, s. 61; 2017, c. 72017, c. 7, s. 17.
178. Retraite Québec shall, with respect to the years and parts of a year of service that were credited to an employee under this plan and that are credited to the Government and Public Employees Retirement Plan pursuant to section 109.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), transfer the sums paid in respect of those years and parts of a year of service out of the employees’ contribution fund under this plan at the Caisse de dépôt et placement du Québec to the employees’ contribution fund under the Government and Public Employees Retirement Plan at the Caisse.
All sums bear interest until the date of the transfer, according to the terms provided for in section 206.
However, if the contribution rate under this plan was less than the rate under the Government and Public Employees Retirement Plan during the years or parts of a year during which the employee referred to in the first paragraph paid contributions to this plan, Retraite Québec shall also transfer an amount equal to the difference, with interest, between the contributions the employee would have paid had the employee been a member of the Government and Public Employees Retirement Plan and the contributions the employee paid to this plan, from the employees’ contribution fund under this plan to the employees’ contribution fund under the Government and Public Employees Retirement Plan. The second paragraph applies for the computation of interest.
Notwithstanding the third paragraph, where sums are paid by an employee to whom this section applies for the redemption of service under section 38, 40, 118 or 121 of this Act and those sums are less than the sums that the employee would have paid under corresponding provisions of the Act respecting the Government and Public Employees Retirement Plan, Retraite Québec shall transfer, from the contribution fund of the employees covered by this plan to the contribution fund of the employees covered by the Government and Public Employees Retirement Plan, an amount equal to the difference, with interest, between those sums. The interest shall be established in accordance with the second paragraph.
The third and fourth paragraphs also apply, with the necessary modifications, in respect of a person who has received, under section 80, the total of the person’s contributions with accrued interest and who has availed himself or herself of section 59.6.0.1 or 59.6.0.2 of the Act respecting the Government and Public Employees Retirement Plan.
2001, c. 31, s. 178; 2002, c. 30, s. 148; 2004, c. 39, s. 261; 2010, c. 11, s. 11; 2015, c. 20, s. 61.
179. An employee who redeems years and parts of a year of service under the Government and Public Employees Retirement Plan and who becomes a member of this plan shall continue to pay the redemption costs according to the terms and conditions prevailing under the Government and Public Employees Retirement Plan. However, the sums paid by the employee after the date of a transfer made pursuant to section 128.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), in respect of the years and parts of a year of service credited to the employee under this plan, shall be deposited into the employees’ contribution fund under this plan with the Caisse de dépôt et placement du Québec.
2001, c. 31, s. 179.
DIVISION II
TERMS AND CONDITIONS OF PAYMENT OF BENEFITS
180. The payment of benefits due as pensions or refunds and the payment of the sums necessary in respect of transfers shall be made by Retraite Québec.
The sums necessary for such payments shall be taken, first, out of the sums withheld by Retraite Québec under section 177, and thereafter, out of the sums paid to the Caisse de dépôt et placement du Québec,
(1)  in the proportion of 5/12 out of the employees’ contribution fund and 7/12 out of the employers’ contributory fund for the years of service prior to 1 July 1982 ;
(2)  in equal proportions out of the said funds for the years of service subsequent to 30 June 1982.
However, the sums shall be taken out of the Consolidated Revenue Fund for any service that was credited under the Teachers Pension Plan or the Civil Service Superannuation Plan, if such service has been credited under the Government and Public Employees Retirement Plan pursuant to section 98 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or if such service has been credited under this plan pursuant to section 139.
2001, c. 31, s. 180; 2015, c. 20, s. 61.
181. Notwithstanding section 180, the sums necessary for the payment of the additional benefits provided for in sections 104 and 105 shall be taken out of the employees’ contribution fund at the Caisse de dépôt et placement du Québec.
However, the sums necessary for the payment of the additional benefits provided for in the first paragraph and pertaining to pension credits granted under the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12) shall be taken out of the Consolidated Revenue Fund.
2001, c. 31, s. 181.
181.1. The sums necessary for the payment of the benefits due to a pensioner who retired before 1 January 2015, and the sums necessary for the payment of the benefits due to such a pensioner’s spouse or successors, that are to be taken out of the employees’ contribution fund under the second paragraph of section 180 and the first paragraph of section 181 shall instead be taken out of the Consolidated Revenue Fund.
The same applies in the case of the sums necessary for the payment of the benefits that became due before 1 January 2015 to a spouse under Division II of Chapter IV and the sums necessary for the payment of the benefits due under section 69.1 upon the death of the spouse.
An employee who is entitled to a deferred pension and who is deemed to have retired before 1 January 2015 under the third paragraph of section 76 is not considered to be a pensioner who retired before 1 January 2015 within the meaning of the first paragraph of this section if the employee did not receive his or her first pension payment before that date.
2017, c. 72017, c. 7, s. 18.
182. If the employers’ contributory fund is exhausted, the sums necessary for the payments referred to in section 180 and for the transfers made pursuant to section 191 shall be taken, first, out of the funds capitalized under section 48 and, thereafter, out of the Consolidated Revenue Fund.
2001, c. 31, s. 182.
DIVISION III
FUNDING FOR THE PURPOSES OF DIVISION VII OF CHAPTER IV
183. The actuarial value of the additional benefits resulting from the application of Division VII of Chapter IV shall be funded by the employees’ contribution fund at the Caisse de dépôt et placement du Québec up to an amount of 172 million dollars at 1 January 2000.
The actuarial value of additional benefits that exceeds the amount provided for in the first paragraph shall be funded by the Consolidated Revenue Fund.
The actuarial value of the additional benefits referred to in the first paragraph shall include also, for the period between 1 January 2000 and 1 January 2001, the actuarial value of additional benefits resulting from the application of Division IV.1 of Chapter IV of Title I of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) to an employee who was a member of the Government and Public Employees Retirement Plan pursuant to Title IV.0.1 of that Act.
Notwithstanding the first paragraph, additional benefits referred to in sections 104 and 105 and pertaining to pension credits granted under the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12) shall be excluded from the funding provided for by this division.
2001, c. 31, s. 183.
184. The actuarial value of the additional benefits referred to in section 183 and pertaining to years and parts of a year referred to in paragraphs 1 to 3 of section 104 of this Act and, where applicable, in paragraphs 1 to 3 of section 73.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) in respect of which benefits are vested on 31 December 1999 shall be established within six months of the filing of the actuarial valuation provided for in section 171 on the basis of the data finalized at 31 December 1999. The actuarial value shall be established on the basis of the assumptions used in that valuation and shall bear interest from 1 January 2000.
2001, c. 31, s. 184.
185. The actuarial value of the additional benefits referred to in section 183 and pertaining to years and parts of a year referred to in paragraphs 1 to 3 of section 104 of this Act and, where applicable, in paragraphs 1 to 3 of section 73.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) in respect of which benefits are vested after 31 December 1999 shall be established at 1 January of each year in which benefits are vested. Each of the actuarial values shall be computed during the year following the year of vesting, on the basis of the assumptions used in the actuarial valuation filed under section 171 and available before the end of the year of the computation. Each of the actuarial values shall bear interest from 1 January of the year of vesting.
2001, c. 31, s. 185.
186. For the purposes of sections 184 and 185, the additional benefits shall be established on the basis of the provisions of this Act which are in force on 1 January 2001 and, where applicable, of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) that applied on 1 January 2000 to the employees governed by Title IV.0.1 of that Act.
2001, c. 31, s. 186.
187. Subject to section 188, where the total of the actuarial values established under sections 184 and 185, with interest accrued until 1 January of the year in which the last benefits referred to in section 185 are vested and have been computed, exceeds the amount of 172 million dollars established under section 183 with interest accrued until that date, an amount equal to the excess amount accumulated shall be transferred from the Consolidated Revenue Fund to the employees’ contribution fund, with interest from the same date until the date of transfer.
Subsequently and subject to section 188, an amount equal to the actuarial value established under section 185 with accrued interest shall be transferred every year from the Consolidated Revenue Fund to the employees’ contribution fund.
2001, c. 31, s. 187.
188. The sums representing the actuarial value of the additional benefits pertaining to the benefits referred to in section 184 or 185 that were acquired by an employee while he or she was governed by this pension plan or Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) are transferred from the employees’ contribution fund under this pension plan to the employees’ contribution fund under the Government and Public Employees Retirement Plan, provided the employee has become governed by the Government and Public Employees Retirement Plan.
The rules and procedure for computing the actuarial values and the applicable cases, conditions and procedure for the transfers of funds are determined by regulation.
2001, c. 31, s. 188; 2015, c. 27, s. 40.
188.1. Once the sums have been transferred under section 188, the additional benefits concerned are deemed to pertain to benefits acquired while the employee was governed by the Government and Public Employees Retirement Plan.
2015, c. 27, s. 40.
189. For the purposes of this division, the interest rate shall correspond to the annual rate of return realized on the basis of the market value of the employees’ contribution fund at the Caisse de dépôt et placement du Québec.
Despite the first paragraph, the interest applicable for the purposes of section 188 is compounded annually at the rates determined in Schedule VII to this Act.
However, if at the time of a transfer of funds the rate referred to in the first paragraph is not determined, the monthly rates realized on the basis of the market value of the employees’ contribution fund at the Caisse de dépôt et placement du Québec on the date of transfer apply. For the residual period, the rate applicable is the rate determined for the calendar year concerned in the most recent actuarial valuation filed under section 171.
2001, c. 31, s. 189; 2015, c. 27, s. 41.
DIVISION IV
TEMPORARY FUNDING MEASURES FOR THE PURPOSES OF CERTAIN PROVISIONS
190. A temporary special-purpose fund is hereby established in the employees’ contribution fund at the Caisse de dépôt et placement du Québec, to provide for the funding of
(1)  the additional benefits resulting from the application of the measures provided for in sections 33, 74.1, 74.2, 77 and 215.0.0.6 to 215.0.0.8 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as those sections read on 1 January 2000, with regard to an employee
(a)  who was a member of the Government and Public Employees Retirement Plan on 31 December 1999 pursuant to Title IV.0.1 of the said Act and who is a member of this plan ;
(b)  who was a member of the Government and Public Employees Retirement Plan on 31 December 1999 pursuant to Title IV.0.1 of the said Act and who ceased to be a member of that plan before 1 January 2001 ;
(2)  the additional benefits resulting from the application of the measures referred to in paragraph 1 in respect of an employee who has elected to be a member of the Government and Public Employees Retirement Plan under section 215.0.0.1.1 of the Act respecting the Government and Public Employees Retirement Plan as it read on 1 January 2000 ;
(3)  the additional benefits that would have resulted from the application of the measures provided for in paragraph 1 in respect of an employee who becomes a member of this plan on 1 January 2001 or after that date, as if the employee were governed by Title IV.0.1 of that Act on 1 January 2000.
The accounting records relating to the special-purpose fund shall be separate from those relating to the employees’ contribution fund. The special-purpose fund is subject to subparagraph 3 of the first paragraph of section 196.5.
2001, c. 31, s. 190; 2006, c. 49, s. 118.
191. Each year, an amount equal to 2.72% of the pensionable salary of the employees shall be transferred from the employers’ contributory fund at the Caisse de dépôt et placement du Québec to the special-purpose fund. The amount is intended to provide for the funding of the additional benefits that result from the application, from 1 January 2001, of the measures referred to in section 190 and that pertain to years and parts of a year of service subsequent to 31 December 2000.
2001, c. 31, s. 191.
192. Transfers made in accordance with section 191 shall terminate on the date on which the aggregate of the amount of 44 million dollars referred to in paragraph 2 of section 215.0.0.18 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as it read on 1 January 2000, accumulated with interest from that date, and the amount of all transfers made in accordance with section 215.0.0.19 of that Act, as it read on that date and with section 191 of this Act, accumulated with interest from the date of the respective transfers, equals the amount of 433 million dollars referred to in paragraph 1 of the said section 215.0.0.18, with accrued interest.
For the purposes of the first paragraph, the rate of interest is determined in accordance with section 189.
2001, c. 31, s. 192.
193. Not later than 31 December 2001, there shall be transferred from the special-purpose fund to the Consolidated Revenue Fund an amount determined by regulation, intended for the funding of the additional benefits that result from the application, from 1 January 2000, of the measures provided for in sections 33, 74.1, 74.2, 77 and 215.0.0.6 to 215.0.0.8 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as they read on 1 January 2000, in respect of the person who made the election provided for in section 215.0.0.1.1 of that Act, as it read on that last date, and that pertain to the years and parts of a year of service transferred from the Teachers Pension Plan and the Civil Service Superannuation Plan to the Government and Public Employees Retirement Plan.
The amount shall correspond to the actuarial value of the difference between the additional benefits that result from the application of the measures referred to in the first paragraph and the benefits that would result from the application of the provisions of the Teachers Pension Plan or the Civil Service Superannuation Plan, as the case may be, as they read on 31 December 1999.
The amount shall be computed on the basis of the assumptions used in the most recent actuarial valuation that is available at the time of the transfer and prepared under section 171 and shall bear interest from 1 January 2000 until the date of transfer, at the rate determined in accordance with section 189.
2001, c. 31, s. 193.
194. In the year following each three-year period, there shall be transferred from the special-purpose fund to the employees’ contribution fund and the employers’ contributory fund, in equal shares, an amount corresponding to the actuarial value of the difference between the benefits that result from the application of the measures referred to in section 190 and the benefits that would result from the application of sections 33 and 77 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as they read on 31 December 1999, with respect to each of the employees who are members of this plan who have retired during the period from 1 January of the first year of the three-year period to 31 December of the last year of that period. Shall be excluded from that difference, where applicable,
(1)  any part of the difference that pertains to the years and parts of a year of service relating to the Teachers Pension Plan or the Civil Service Superannuation Plan which have been transferred to the Government and Public Employees Retirement Plan ; and
(2)  2/12 of any part of the difference that pertains to the years and parts of a year of service credited prior to 1 July 1982.
For the purposes of the first paragraph, the employees who would not have been eligible for an immediate pension under section 33 of the Act respecting the Government and Public Employees Retirement Plan as it read on 31 December 1999 shall be considered as having been eligible for an immediate pension to which is applied the actuarial reduction provided for in section 38 of that Act as it read on that date, until the time when they would have been eligible for a pension without actuarial reduction.
The actuarial value of the benefits provided for in the first paragraph shall be established on the basis of the assumptions used in the most recent actuarial valuation of the plan that is available at the time of the transfer and prepared under section 171 of this Act. The actuarial value shall bear interest, from the date of retirement of each of the employees referred to in the first paragraph until the date of the transfer, at the rate determined under section 189.
2001, c. 31, s. 194.
195. On the date on which transfers from the employers’ contributory fund to the special-purpose fund are terminated pursuant to section 192, the balance of the special-purpose fund shall be transferred, in equal shares, to the employers’ contributory fund and to the employees’ contribution fund. After that operation, the special-purpose fund shall be dissolved.
2001, c. 31, s. 195.
DIVISION V
TRANSFER OF FUNDS
2004, c. 39, s. 262.
195.1. With respect to the years and parts of a year of service credited to the employee under the pension plan of the Sûreté du Québec and transferred in accordance with section 138.7, Retraite Québec must deposit the actuarial value of the benefits accrued under that plan in the Caisse de dépôt et placement du Québec without, however, exceeding the actuarial value of the equivalent benefits to which the employee is entitled under this Act. The actuarial values are those established under section 138.7.
The sums transferred under the first paragraph bear interest, compounded annually, at the rates determined in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) from the date the application for transfer is received at Retraite Québec in accordance with section 138.7 until the date on which the sums are deposited in the Caisse de dépôt et placement du Québec. The sums are paid to the Caisse into the funds and in the proportions provided for in the second paragraph of section 180.
2004, c. 39, s. 262; 2015, c. 20, s. 61.
195.2. With respect to the years and parts of a year of service credited to an employee under this plan and transferred to the pension plan of the Sûreté du Québec in accordance with that plan, Retraite Québec must transfer the actuarial value of the benefits accrued under this plan without, however, exceeding the actuarial value of the equivalent benefits to which the employee is entitled under the pension plan of the Sûreté du Québec. The actuarial values are those established under section 138.7.
The sums transferred under the first paragraph bear interest, compounded annually, at the rates determined in Schedule VII from the date the application for transfer is received at Retraite Québec in accordance with the pension plan of the Sûreté du Québec until the date on which the sums are transferred. The sums are taken out of the relevant funds of the Caisse de dépôt et placement du Québec according to the procedure for the payment of benefits contained in Division II of Chapter X.
2004, c. 39, s. 262; 2007, c. 43, s. 158; 2015, c. 20, s. 61.
CHAPTER XI
REGULATIONS
196. The Government may, by regulation, after Retraite Québec has consulted the pension committee referred to in section 196.2,
(1)  determine, for the purposes of subparagraph 3 of the first paragraph of section 3, the classes of employees, the conditions of employment and the remuneration or mode of remuneration by reason of which a person is excluded from the plan;
(2)  (subparagraph repealed);
(2.1)  define, for the purposes of subparagraph 8 of the first paragraph of section 3, the fact of holding temporarily non-unionizable employment, with the corresponding classification;
(2.2)  identify, for the purposes of section 7, the classes of employees who hold pensionable employment for which the basis of remuneration is 200 days;
(2.3)  determine, for the purposes of section 7.1, absences that constitute an absence without pay and for which, if applicable, the absent person is considered an employee;
(3)  recognize, for the purposes of section 18 and for the purpose of qualification under the plan or the additional 60-month period of membership in the plan, years or parts of a year of service accumulated in non-unionizable employment by employees who belong to a class designated by the Government before becoming members of this plan and the circumstances, conditions and procedure of recognition;
(4)  determine the bonuses, allowances, compensations or other additional remuneration that are included in the basic salary referred to in section 25;
(4.1)  determine, for the purposes of section 28.1, the circumstances in which another salary may be established and the terms and conditions relating to the application of such salary;
(5)  (subparagraph repealed);
(5.1)  establish, for the purposes of sections 39, 146, 152.1, 152.4, 152.6 and 152.8.1, the tariff applicable to the payment of the redemption cost, which may vary according to the employee’s or person’s age, the reason for the absence, the year of service covered by the redemption and the date of receipt of the application, and prescribe, in addition to a minimum cost for the purposes of section 39, the terms and conditions governing the application of the tariff and the rules for determining the pensionable salary for the purposes provided for in sections 39, 146, 152.1 and 152.4;
(5.2)  (subparagraph repealed);
(6)  determine, for the purposes of sections 53.4 and 53.17, the days and parts of a day that are not included in the contributory period;
(6.1)  determine, for the purposes of section 53.7, the daily factor, which may vary with the class of employees and the terms of payment of the salary that apply;
(6.2)  determine, for the purposes of section 53.8, the method of establishing the annual basic salary of certain employees whose conditions of employment offer a mode of remuneration that is not established with reference to such a salary;
(6.3)  determine, for the purposes of section 53.18, the method of establishing the contributory period of an employee who simultaneously holds more than one pensionable employment in a year;
(7)  determine the actuarial assumptions and methods used to establish the actuarial values of the benefits referred to in sections 64, 68, 76 and 117, which may vary according to the nature of the benefits;
(7.1)  determine, for the purposes of section 75, the actuarial assumptions and methods;
(7.2)  determine, for the purposes of section 79.1, the information the waiver or revocation notice must contain;
(8)  establish, for the purposes of section 107, the limits applicable to a pension amount added under sections 104 and 105 and the manner in which an amount that exceeds the limits is to be adjusted;
(9)  establish, for the purposes of section 113, a pension reduction factor and criteria for the application of that factor, and designate classes of employees to whom the factor and the criteria are not applicable;
(10)  determine, for the purposes of section 133, the circumstances in which an agreement is suspended;
(11)  determine, for the purposes of section 136, the circumstances by reason of which an agreement becomes null or terminates and, for each circumstance, determine the pensionable salary, the annualized pensionable salary, the service credited and the contributions; prescribe the terms and conditions on which an employee may be credited with service not recognized by reason of any such circumstance;
(12)  determine the actuarial assumptions and methods used to establish the actuarial values of the benefits referred to in sections 138.1 and 138.7, which may vary with the pension plans and benefits concerned;
(12.1)  determine, for the purposes of section 152.8.3, the conditions and terms of payment by the employer of the amount concerned;
(13)  determine the conditions and procedure applicable to applications required under Chapter VIII;
(14)  determine, for the purposes of sections 163 and 163.1, the information that must be contained in the statement setting out the value of the benefits accrued to the employee or former employee;
(14.1)  determine, for the purposes of section 163.1, the conditions and terms according to which the spouses may agree to partition the benefits accrued by the employee or former employee under this plan;
(15)  fix, for the purposes of section 164, the rules that apply to the establishment of benefits accrued under this plan, which may differ from the rules otherwise applicable under this Act; determine, for the purposes of the said section, the actuarial rules, assumptions and methods that apply to the assessment of accrued benefits and that may vary according to the nature of the benefits;
(16)  determine, for the purposes of section 165, rules, conditions and terms for the payment of the sums awarded to the spouse and, where applicable, the interest payable thereon;
(17)  prescribe, for the purposes of section 167, the actuarial rules, assumptions and methods for reducing any sum payable under this plan, which may vary according to the nature of the benefit from which such sum is derived;
(18)  establish, for the purposes of section 174, the rate of contribution applicable to the plan each year, according to the rules, terms and conditions prescribed by the regulation;
(18.1)  (subparagraph repealed);
(19)  determine, for the purposes of section 188, the rules and procedure for computing the actuarial values and the applicable cases, conditions and procedure for the transfers of funds;
(20)  determine, for the purposes of section 193, the amount to be transferred from the special-purpose fund to the Consolidated Revenue Fund;
(20.1)  determine, for the purposes of section 196.30, a percentage, a reference year for the sum of the salaries used for the purposes of the multiplication, and any condition applicable to the payment of the annual contributory amount into the employees’ contribution fund;
(21)  (subparagraph repealed);
(22)  establish, for the purposes of section 201, the limit applicable to the pensionable salary and the limit applicable to the service credited, the rules and procedures for computing the pension, and the conditions governing the application of those limits, rules and procedures;
(23)  establish, for the purposes of section 202, the periods of absence that may be credited for each type of absence and in total;
(23.1)  for the purposes of section 204, determine for a given period the rules and procedures for determining the rates of interest in Schedule VII according to the rates of return on certain categories of amounts referred to in section 177 and designated by the regulation, and the rules and procedures for determining the rates of interest in Schedule VIII according to an external index designated by the regulation;
(24)  establish, for the purposes of section 206, the other conditions for computing the interest on contributions within the meaning of section 73;
(25)  determine the conditions which permit a body, according to the class determined by regulation, to be designated by order in Schedule III;
(26)  determine the conditions and the terms relating to the return to work, in pensionable employment under this plan, of a pensioner under a plan established under sections 9, 10 and 10.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
For the purposes of the consultation provided for in the first paragraph, draft regulations must be submitted to the pension committee referred to in section 196.2 at least 30 days before they are adopted, together with a report describing their effects.
2001, c. 31, s. 196; 2002, c. 30, s. 149; 2004, c. 39, s. 263; 2006, c. 55, s. 54; 2006, c. 49, s. 119; 2007, c. 43, s. 159; 2008, c. 25, s. 95; 2009, c. 56, s. 22; 2010, c. 11, s. 12; 2010, c. 29, s. 26; 2011, c. 24, s. 43; 2012, c. 6, s. 20; 2013, c. 9, s. 59; 2015, c. 27, s. 42; 2015, c. 20, s. 61; 2017, c. 72017, c. 7, s. 19; 2018, c. 4 2018, c. 4, s. 68; 2017, c. 72017, c. 7, s. 19; 2018, c. 42018, c. 4, s. 68.
196.1. Where the Government exercises, with respect to this plan, the powers provided for in subparagraphs 16, 16.0.1°, 16.1, 17, 17.1, 20 and 21 of the first paragraph of section 134 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), it must consult the pension committee referred to in section 196.2 in the manner provided for in the second paragraph of section 196.
2002, c. 30, s. 150; 2006, c. 49, s. 120; 2008, c. 25, s. 96.
CHAPTER XI.1
PENSION COMMITTEE OF THE PENSION PLAN OF MANAGEMENT PERSONNEL
2006, c. 49, s. 121.
196.2. The pension committee of the Pension Plan of Management Personnel is hereby established.
2006, c. 49, s. 121.
196.3. The pension committee is composed of a chair and 16 other members appointed by the Government for a term of up to two years, as follows:
(1)  seven members representing the employees covered by the Pension Plan of Management Personnel, appointed after consultation with the associations concerned, including
(a)  one person representing the employees of the public service sector, appointed after consultation with the associations representing those employees;
(b)  two persons representing the employees of the education sector, appointed after consultation with the associations representing those employees; and
(c)  four persons representing the employees of the health and social services sector, including one representing the directors general, one representing the senior management officers and two representing the middle management officers, appointed after consultation with the associations representing the group of employees concerned;
(2)  a pensioner under the Pension Plan of Management Personnel, appointed after consultation with the pensioners associations that are the most representative of the plan, unless a different consultation process is determined by the Government;
(3)  eight members representing the Government.
The chair is appointed by the Government, for a term not exceeding three years, after consultation with the committee members. The chair must be independent. Sections 4 to 7 and 9 to 11 of the Act respecting the governance of state-owned enterprises (chapter G-1.02) and section 12 of the Act respecting Retraite Québec (chapter R-26.3)apply to the chair of the committee with the necessary modifications.
2006, c. 49, s. 121; 2015, c. 20, ss. 53 and 61.
196.4. The president and chief executive officer, the vice-presidents and the employees of Retraite Québec, may not sit on the committee.
2006, c. 49, s. 121; 2015, c. 20, s. 61.
196.5. The functions of the committee include
(1)  reexamining, on request, the decisions made by Retraite Québec in respect of employees and beneficiaries under the plan;
(2)  determining the conditions of implementation of the amendments to the plan agreed on by the associations representing those employees and the Government if no such conditions have been determined, to the extent that the costs of those conditions are consistent with Retraite Québec’s budget;
(3)  establishing, jointly with the Caisse de dépôt et placement du Québec, an investment policy in respect of funds derived from contributions paid by those employees;
(4)  approving the financial statements of the pension plan within 30 days after the recommendation of the audit committee of the board of directors of Retraite Québec;
(5)  receiving for examination Retraite Québec’s annual action plan for the pension plan, and reporting on it to Retraite Québec;
(6)  receiving for examination the actuarial valuation reports for the plan; and
(7)  establishing a financing policy with respect to the employees’ contribution fund under the plan.
In addition to the decisions mentioned in subparagraph 1 of the first paragraph, the committee also reexamines the decisions made by Retraite Québec in respect of an employee who is a member of the Government and Public Employees Retirement Plan if they relate to an application to redeem years or parts of a year of service filed by the employee while a member of this plan and if those years and parts of a year are subject to section 109.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
For the purposes of subparagraph 4 of the first paragraph, the financial statements of the plan must be signed by two members of the committee, one of whom represents the employees and beneficiaries and the other of whom represents the Government. If the financial statements are not approved by the committee within the time prescribed in that subparagraph, the board of directors of Retraite Québec is responsible for approving them.
2006, c. 49, s. 121; 2013, c. 9, s. 60; 2015, c. 20, s. 61.
196.6. The committee may request that Retraite Québec carry out studies on the administration of the Pension Plan of Management Personnel.
The committee may also request that Retraite Québec provide additional services to employees and beneficiaries under the plan and determine the conditions according to which the resulting administrative expenses are to be shared by the employees and the Government, without more than one half of those expenses being borne by the Government.
2006, c. 49, s. 121; 2015, c. 20, s. 61.
196.7. The committee may make recommendations on the application of the plan to the Government, to the associations representing the employees covered by the plan, to Retraite Québec and to the Minister.
2006, c. 49, s. 121; 2015, c. 20, s. 61.
196.8. At the expiry of their term, the members of the committee shall remain in office until they are replaced or reappointed.
A vacancy occurring during a term of office is filled in the manner prescribed for appointing the member to be replaced.
2006, c. 49, s. 121.
196.9. If the chair of the committee is absent or unable to act, the chair of the pension committee established under section 163 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) replaces the chair of the committee temporarily.
2006, c. 49, s. 121.
196.10. The members of the committee, other than the chair, are not remunerated.
However, the members of the committee are entitled, according to the standards established by the Government, to an attendance allowance and to the reimbursement of justifiable expenses incurred in the exercise of their functions. The Government determines the remuneration of the chair.
2006, c. 49, s. 121.
196.11. At least 11 members, including the chair, five members representing employees and beneficiaries covered by the plan, and five members representing the Government, form a quorum at meetings of the committee.
2006, c. 49, s. 121.
196.12. Each member of the committee is entitled to one vote. The chair is not entitled to vote unless there is a tie vote. The chair may not vote at all on a resolution concerning
(1)  additional services requested by the pension committee under the second paragraph of section 196.6;
(2)  a mandate to be given to a consultant hired to advise the committee;
(3)  the approval of the financial statements of the Pension Plan of Management Personnel; or
(4)  any matter entailing an increase in the cost of the plan or a budget overrun for Retraite Québec.
2006, c. 49, s. 121; 2015, c. 20, s. 61.
196.13. Retraite Québec shall designate from among its employees other than its secretary the person who is to act as secretary of the committee.
2006, c. 49, s. 121; 2015, c. 20, s. 54.
196.14. The committee may make by-laws. The by-laws only come into force after being approved by the Government.
2006, c. 49, s. 121.
196.15. The minutes of the sittings of the committee, approved by it and certified by the chair, the secretary or any other person authorized to do so by the committee, are authentic.
Similarly, documents or copies emanating from the committee are authentic, if certified in the same manner.
2006, c. 49, s. 121.
196.16. The committee may delegate all or part of its powers under subparagraphs 1 and 3 of the first paragraph of section 196.5 to subcommittees.
The subcommittees are composed of two persons representing the Government and two persons representing the employees and beneficiaries covered by the plan.
2006, c. 49, s. 121.
196.17. No proceedings may be brought against the pension committee, its subcommittees or their members by reason of an omission made or an act performed in good faith in the exercise of their functions.
2006, c. 49, s. 121.
CHAPTER XI.2
REEXAMINATION OF THE DECISIONS OF RETRAITE QUÉBEC
2006, c. 49, s. 121; 2015, c. 20, s. 61.
DIVISION I
REQUEST FOR REEXAMINATION
2006, c. 49, s. 121.
196.18. Every employee or beneficiary under the plan may request the pension committee to reexamine a decision of Retraite Québec concerning the employee’s or beneficiary’s
(1)  eligibility;
(2)  number of years of service and contributory periods;
(3)  pensionable salary and amount of contributions;
(4)  pension amount; and
(5)  benefits, advantages or reimbursements under the plan.
The request must be made to Retraite Québec within one year after the date the decision is sent.
However, if, within the time limit provided for in the second paragraph, a beneficiary has not requested the reexamination of the amount of the reduction of the beneficiary’s pension applicable from the month following the beneficiary’s sixty-fifth birthday, the beneficiary may do so within one year after the date on which Retraite Québec mailed the confirmation of the application of that reduction.
2006, c. 49, s. 121; 2015, c. 20, s. 61.
196.19. The pension committee shall deal with the request for reexamination without delay and notify the person making the request of its decision in writing.
The decision must give reasons.
However, if no decision is made because opinions are equally divided, the decision of Retraite Québec is deemed to be maintained and the request for reexamination is referred to an arbitrator.
The pension committee shall notify the parties without delay, and the provisions applicable to an application for arbitration apply with the necessary modifications. The committee shall send the employee’s or beneficiary’s request for reexamination to the arbitrator within the time prescribed in such provisions.
2006, c. 49, s. 121; 2015, c. 20, s. 61.
DIVISION II
ARBITRATION
2006, c. 49, s. 121.
196.20. An employee or a beneficiary may apply for arbitration within 90 days of the date the decision of the pension committee is sent.
2006, c. 49, s. 121.
196.21. An employee or a beneficiary may be represented by his or her association.
2006, c. 49, s. 121.
196.22. After consulting with the pension committee, the Government shall appoint two arbitrators and a substitute for a period not exceeding two years.
At the expiry of their term, the arbitrators and the substitute shall remain in office until they are replaced or reappointed.
2006, c. 49, s. 121.
196.23. The arbitrator shall without delay hear the parties and render a decision in writing, with reasons, within 90 days of the hearing unless the time limit is extended by mutual agreement.
2006, c. 49, s. 121.
196.23.1. Sections 100.6 to 100.8 of the Labour Code (chapter C-27) apply to the arbitration provided for in this chapter.
Articles 282 and 283 of the Code of Civil Procedure (chapter C-25.01) apply to the witnesses heard in the arbitration.
2014, c. 11, s. 14; I.N. 2016-01-01 (NCCP).
196.24. The costs of arbitration are charged to Retraite Québec, except the costs of witnesses and attorneys. The fees and costs of the arbitrator are charged to Retraite Québec.
2006, c. 49, s. 121; 2015, c. 20, s. 61.
196.25. No arbitrator may be prosecuted by reason of an official act performed in good faith in the exercise of the functions of office.
2006, c. 49, s. 121.
196.26. The decision of the arbitrator is binding and without appeal.
2006, c. 49, s. 121.
CHAPTER XI.3
SPECIAL PROVISIONS REGARDING FINANCING OF THE PLAN
2017, c. 72017, c. 7, s. 20.
196.27. Despite section 177.1, for the years 2018 to 2022 inclusively, Retraite Québec must establish, not later than 31 December of the year that follows each of those years, an annual compensatory amount. For the years 2018 and 2019, that amount corresponds to three times the difference between the sum of the contributions required to finance the benefits accrued annually and the plan administration costs, according to the contribution rate established with an exemption of 35% of the Maximum Pensionable Earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9), as shown by the amended actuarial valuation prepared under the first paragraph of section 35 of the Act to foster the financial health and sustainability of the Pension Plan of Management Personnel and to amend various legislative provisions (2017, chapter 7), for the year concerned, and the sum of the contributions that would have been paid into the employees’ contribution fund referred to in section 176 if the contribution rate resulting from that actuarial valuation, established with the same exemption, had applied for the year concerned. The same applies for the years 2020 to 2022 inclusively, with the exception that the annual compensatory amount is to be established on the basis of the most recent actuarial valuation prepared under the first paragraph of section 171.
In addition, for the years 2018 to 2022 inclusively, Retraite Québec must estimate, not later than 31 December of the year that follows each of those years, a minimum annual compensatory amount. That amount corresponds to the sum of the losses assumed by the employees’ contribution fund due to the transfer of employees who were members of the Government and Public Employees Retirement Plan to this plan during the year concerned.
The annual compensatory amount to be paid into the employees’ contribution fund, for each of the years concerned, is the highest of the amounts respectively determined under the first and second paragraphs of this section but it may not, in any case, exceed 100 million dollars. The annual compensatory amount is apportioned among the employers proportionately to the ratio of the sum of the employee contributions paid by an employer to Retraite Québec for a year concerned to the sum of the employee contributions paid by all employers for the same year.
Within 30 days after the date on which Retraite Québec determines the annual compensatory amount to be paid, it must transfer, from the employers’ contributory fund referred to in section 176 to the employees’ contribution fund, the part of the amount that is attributable to the employers listed in Schedule IV. If the employers’ contributory fund is exhausted, the sums necessary for the transfer must be taken first out of the funds capitalized under section 48 and thereafter out of the Consolidated Revenue Fund.
Within 60 days after the date on which Retraite Québec determines the annual compensatory amount to be paid, it must send each employer not listed in Schedule IV a statement of account showing the compensatory amount attributable to the employer. Section 43 of the Regulation under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10, r. 2) applies, with the necessary modifications. Any amount received from such an employer must be deposited in the employees’ contribution fund.
2017, c. 72017, c. 7, s. 20.
196.28. Despite section 196.27, for the years 2018 to 2022 inclusively, no annual compensatory amount is paid into the employees’ contribution fund referred to in section 176 for the year that follows a year in which that fund reports a surplus equal to or greater than 25% of the actuarial value of the benefits payable out of the fund.
For the purposes of the first paragraph, surplus means any amount by which the actuarial value of the employees’ contribution fund exceeds the actuarial value of the benefits accrued at the date of the valuation and payable out of the fund, as it appears in either of the actuarial valuations mentioned in section 196.32 or in their update, if applicable. The actuarial value of the employees’ contribution fund includes the present value at the valuation date of the remaining amounts payable in accordance with section 196.30.
2017, c. 72017, c. 7, s. 20.
196.29. Unless they are listed in Schedule IV, employers must pay to Retraite Québec, at the same time they pay the annual compensatory amount under section 196.27, a contributory amount equal to the compensatory amount.
2017, c. 72017, c. 7, s. 20.
196.30. The Government shall pay into the employees’ contribution fund referred to in section 176 an annual contributory amount corresponding to the product obtained by multiplying a percentage and the sum of the salaries of the employees who are members of the plan for a given year. This percentage, the reference year for the sum of the salaries used for the purposes of the multiplication, and any condition applicable to the payment of the annual contributory amount are determined by regulation.
The annual contributory amount is based on the amount corresponding to the reduction of the amortization expense for unamortized actuarial losses, reported in the Government’s income statement for the year concerned, due to the decrease in the actuarial value of the Government’s obligations with regard to the plan. That decrease is determined by Retraite Québec and is related to the amendments made by the Act to foster the financial health and sustainability of the Pension Plan of Management Personnel and to amend various legislative provisions (2017, chapter 7). However, the annual contributory amount may not exceed that amount.
Despite the preceding paragraphs, the Government may pay an additional contributory amount into the employees’ contribution fund, according to the terms and conditions it determines. If applicable, the annual contributory amount for subsequent years is reduced as a result of the additional contributory amount paid.
The sums required for the purposes of this section must be taken out of the Consolidated Revenue Fund.
For the purposes of the first paragraph, “salary” means the pensionable salary on which contributions are based, without taking into account the exemption of 35% of the Maximum Pensionable Earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
2017, c. 72017, c. 7, s. 20.
196.31. For the years 2017 to 2022 inclusively, the Government may transfer sums from the Consolidated Revenue Fund into the employees’ contribution fund referred to in section 176, but only if the latter fund reports a deficiency. The sums transferred following the most recent deficiency may not exceed the amount of that deficiency.
For the purposes of the first paragraph, deficiency means the amount by which the actuarial value of the benefits accrued as at the date of the valuation and payable out of the employees’ contribution fund exceeds the actuarial value of the fund, as it appears in the most recent of the following actuarial valuations or updates:
(1)  the actuarial valuation prepared under the first paragraph of section 171;
(2)  the amended actuarial valuation prepared under the first paragraph of section 35 of the Act to foster the financial health and sustainability of the Pension Plan of Management Personnel and to amend various legislative provisions (2017, chapter 7); and
(3)  the update of either of those valuations.
The actuarial value of the employees’ contribution fund includes the present value at the valuation date of the remaining amounts payable in accordance with section 196.30.
2017, c. 72017, c. 7, s. 20.
196.32. For the sole purpose of determining the existence of a surplus referred to in section 196.28 or of a deficiency referred to in section 196.31 and, if applicable, the value of such a surplus or deficiency, the pension committee must ask Retraite Québec each year to cause to be prepared by the actuaries designated by Retraite Québec an update of, as the case may be, the amended actuarial valuation prepared under the first paragraph of section 35 of the Act to foster the financial health and sustainability of the Pension Plan of Management Personnel and to amend various legislative provisions (2017, chapter 7) or the actuarial valuation prepared under the first paragraph of section 171 and subsequent to the amended actuarial valuation.
However, the committee shall not ask for an update of an actuarial valuation referred to in the first paragraph the year in which such an evaluation is prepared.
2017, c. 72017, c. 7, s. 20.
196.33. The amounts paid under sections 196.27 and 196.29 to 196.31 must be qualifying employer’s premiums within the meaning of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
2017, c. 72017, c. 7, s. 20.
CHAPTER XII
MISCELLANEOUS PROVISIONS
197. Retraite Québec is responsible for the administration of this plan.
2001, c. 31, s. 197; 2015, c. 20, s. 61.
198. No person may claim any benefit, advantage or refund under this plan if the person has not applied therefor to Retraite Québec.
Even in the absence of an application therefor, Retraite Québec may pay any benefit under this plan on the date on which it is or becomes payable without actuarial reduction. However, such a benefit shall be paid on or before 31 December of the year in which the employee attains 71 years of age or, where the employee continues to hold pensionable employment under the plan on that date, on or after the date on which the employee retires.
2001, c. 31, s. 198; 2012, c. 6, s. 21; 2015, c. 20, s. 61.
199. Where an application for the redemption of years or parts of a year is filed with Retraite Québec under this pension plan, Retraite Québec shall send to the employee a redemption proposal valid for a period of 60 days from the date it is made.
An application for redemption is deemed never to have been made if Retraite Québec does not receive from the employee before the 60-day period expires a notice to the effect that the employee accepts the proposal.
Moreover, an application is deemed never to have been made if the cash payment of the cost of redemption is not made before the 60-day period expires, where such a payment is required owing to the choice made by the employee or by operation of law. Where the payment is to be made by instalments and the employee fails to make a payment, the application for redemption is deemed never to have been made in respect of service for which the payments have not been made if the employee does not make the payment that has become overdue 30 days after the date of a notice from Retraite Québec to that effect. In that case, the most recent service is credited first.
No interest is computed for the period during which the redemption proposal provided for in the first paragraph is valid. Where Retraite Québec refuses the redemption of years or parts of a year and the decision is reversed following a review or arbitration based on the data contained in the record at the time of the refusal, no interest is computed in respect of such years or parts of a year between the date of the refusal and the date of expiry of the redemption proposal. As well, no interest is computed between the expiry date of the redemption proposal in which the cost is contested and the date of expiry of a new proposal made following a decision by the reexamination committee or arbitrator that modifies the cost.
2001, c. 31, s. 199; 2002, c. 30, s. 151; 2004, c. 39, s. 264; 2007, c. 43, s. 160; 2015, c. 20, s. 61.
200. Notwithstanding section 199, an employee who files an application for review during the period in which the redemption proposal is valid is not bound to accept the proposal during that period or to make payments until a final determination has been made. After sending the decision of the pension committee or of the arbitrator, as the case may be, Retraite Québec shall send the employee a notice which reiterates or amends the redemption proposal as of the date of the proposal, and section 199 applies.
Any unpaid amount in respect of the redemption proposal bears interest, compounded annually and payable according to the same terms and conditions as the redemption, at the rate provided for in Schedule VIII in force on the date of receipt of the application for redemption, from the date of the proposal until the date of Retraite Québec’s notice, unless interest is otherwise payable for that period by operation of law.
2001, c. 31, s. 200; 2002, c. 30, s. 152; 2004, c. 39, s. 265; 2006, c. 49, s. 126; 2015, c. 20, s. 61.
201. Despite any inconsistent provision of this Act, no benefit resulting from the redemption under this plan of years or parts of a year prior to 1 January 1990 may exceed the defined benefit limit applicable in respect of such years or parts of a year under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
For the purposes of the first paragraph, the Government may establish by regulation the limit applicable to the pensionable salary for the purpose of establishing the cost of redemption, the limit applicable to the service that may be credited, the rules and procedures for computing that part of the pension that relates to the years and parts of years redeemed, and the conditions governing the application of those limits, rules and procedures.
2001, c. 31, s. 201; 2004, c. 39, s. 266.
202. The periods of absence of an employee that may be credited under this plan, which may vary according to the year in which the employee was absent, are, for each type of absence and in total, determined by regulation.
2001, c. 31, s. 202.
203. Retraite Québec may, on the recommendation of the pension committee and with the authorization of the Government, enter into a transfer agreement with any body having a pension plan or the body that administers the plan, to cause to be counted or credited, as the case may be, in respect of an employee who is a member of this plan, all or part of the years of service counted under the pension plan of which the employee was a member. If such a transfer agreement stipulates that years and parts of a year of service counted under the other pension plan are recognized solely for purposes of eligibility for a pension under this pension plan, the employee who pays an amount determined in the agreement in order to be credited with all or part of the years and parts of a year of service under the pension plan shall do so in the manner prescribed in section 40.
Retraite Québec may, subject to the applicable legislative provisions, enter into such an agreement with a government in Canada or any of the departments or bodies of such a government.
Such agreements may provide the conditions and the procedure applicable to a transfer and provide for the case of an employee who enters the service of a government in Canada or of one of its departments or of any other body.
A transfer agreement referred to in the first paragraph may not be entered into with respect to all or part of the years of service counted under the pension plan applicable in a research centre within the meaning of section 22.2 of which the employee was a member.
2001, c. 31, s. 203; 2004, c. 39, s. 267; 2006, c. 55, s. 55; 2006, c. 49, s. 122; 2010, c. 11, s. 13; 2015, c. 20, s. 61.
204. For the purposes of this Act and unless otherwise provided, the word interest used alone refers to interest compounded annually at the rates determined for each period in Schedule VII. The rates of interest in Schedule VII are determined according to the rules and procedures determined by regulation for the period indicated and the rates of return on certain classes of amounts referred to in section 177 and designated by the regulation. The rates of interest in Schedule VIII are determined according to the rules and procedures established by regulation for the period indicated and an external index designated by the regulation. The Chair of the Conseil du trésor publishes in the Gazette officielle du Québec the rates of interest determined under those regulations, and the amendments to the schedules resulting from the new rates are integrated into the Compilation of Québec Laws and Regulations.
The applicable rates determined in Schedule VII are the rates determined for each period according to the period of application of the rates provided for in the relevant sections. The applicable rate determined in Schedule VIII is the rate in force on the day before the date the period of application of that rate begins as provided for in the relevant sections, unless otherwise provided.
2001, c. 31, s. 204; 2004, c. 39, s. 268; 2013, c. 9, s. 61.
205. Contributions within the meaning of section 73 bear interest at the rates determined in Schedules VII and VIII, according to the periods of application of those rates provided for in the relevant sections. However, until 31 December 1990, interest accrues at 90% of those rates.
The first paragraph does not apply to the computation of the interest accrued under this plan for the purposes of section 71 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2).
2001, c. 31, s. 205; 2004, c. 39, s. 269.
206. For the purpose of computing the interest, the following conditions apply:
(1)  the employee contributions within the meaning of section 73 and related to a year, except those to which subparagraphs 2 and 3 apply, are deemed to have been received at the midpoint of the period during which the employee was, during the year, a member of this plan or of another plan out of which service was transferred to this plan;
(2)  in respect of the sums paid for the redemption of service credited or counted under the plan, the interest is computed from the date of their payment;
(3)  in respect of the sums the employee paid into a pension plan out of which service was transferred to this plan under section 138.1, 138.7 or 203, the interest is computed from the date the sums concerned were transferred.
The other conditions for computing the interest on the contributions within the meaning of section 73 are established by regulation.
2001, c. 31, s. 206; 2004, c. 39, s. 270; 2007, c. 43, s. 161.
207. The Government may, by order, amend Schedules I, III and IV. It may also amend Schedule II, but only to the extent provided for in section 220 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10). Any such order may have effect 12 months or less before it is made.
Any order made under paragraphs 2 and 4 of section 2 and under paragraph 7 of section 3 may have effect six months or less before it is made. However, any order made under paragraph 3 of section 2 may have effect from any date subsequent to 31 December 2000.
2001, c. 31, s. 207; 2002, c. 30, s. 153; 2013, c. 9, s. 62; 2015, c. 27, s. 43; 2018, c. 42018, c. 4, s. 69.
208. The Government may, with respect to classes of employees designated under the first paragraph of section 23, establish a plan that provides for supplementary benefits payable from the date of retirement. The Government may also provide in the plan for the payment of benefits to the spouses of such employees.
Benefits accrued during marriage or a civil union under the supplementary benefits plan form part of the family patrimony established under the Civil Code. In that respect, the Government may render all or some of the rules contained in Chapter VIII or enacted under that chapter applicable to the plan. It may also prescribe special rules governing the determination and assessment of the supplementary benefits so granted. In addition, the Government may render applicable to the plan all or some of the rules contained in, or enacted by the Government pursuant to, Chapter VIII that concern the spouses referred to in section 163.1. It may also enact special provisions governing the determination and assessment of the supplementary benefits so granted.
In addition, the amounts paid under this plan are inalienable and unseizable. However, they are unseizable only up to 50% in the case of amounts arising out of the partition of the family patrimony between married or civil union spouses, the payment of support or the payment of a compensatory allowance.
An order under the first or second paragraph may have effect 12 months or less before it is made.
2001, c. 31, s. 208; 2002, c. 6, s. 233; 2018, c. 42018, c. 4, s. 70.
209. Retraite Québec is responsible for the administration of the supplementary benefits plan. At least once every three years, Retraite Québec shall cause an actuarial valuation of the plan to be made by the actuaries it shall designate.
Division I of Chapter XI.2 does not apply to an employee belonging to a class of employees designated under section 23, but the employee may, in the year following the date on which a decision of Retraite Québec concerning the employee was sent, file an application for arbitration with Retraite Québec. The arbitrator shall be one of the arbitrators appointed under section 196.22, and sections 196.23 to 196.26 shall apply.
The benefits payable under the supplementary benefits plan are paid out of the Consolidated Revenue Fund.
2001, c. 31, s. 209; 2004, c. 39, s. 271; 2006, c. 49, s. 123; 2015, c. 20, s. 61.
210. All sums paid or refunded under this plan are inalienable and unseizable. To that end, a person’s entitlements under this plan may not be assigned, encumbered, anticipated, given as security or waived. The fact of reducing the benefits for the purpose of avoiding the revocation of registration of the plan does not constitute a waiver.
The first paragraph does not operate to prevent, to the extent that the plan provides therefor, an assignment
(1)  under an order, a judgment of a court of competent jurisdiction, or a written agreement on or after the breakdown of the marriage or civil union or of a situation similar to a conjugal relationship between an employee and the employee’s spouse or former spouse, in settlement of rights arising out of the marriage or civil union or situation;
(2)  made by the legal representative of a deceased employee, in settlement of the succession.
2001, c. 31, s. 210; 2002, c. 6, s. 234.
211. Sections 139 and 148 apply notwithstanding the provisions of section 10 of the Charter of human rights and freedoms (chapter C-12).
They have effect despite section 15 of the Constitution Act, 1982 (Schedule B to the Canada Act, chapter 11 in the 1982 volume of the Acts of the Parliament of the United Kingdom).
2001, c. 31, s. 211; 2004, c. 39, s. 272; 2009, c. 56, s. 23; 2014, c. 11, s. 15.
211.1. Sections 38, 39, 118, 119, 120, 146 and 199 as they read on 30 June 2002, continue to apply in respect of the employee who agreed to a redemption proposal before 1 July 2002 and in whose respect the third paragraph of section 199 of this Act as it read on 30 June 2002, applies as of or after that date. However, the interest rate applicable to the redemption costs paid by instalments is the rate provided for in Schedule VIII.
The first paragraph also applies to an employee who, while covered by the Government and Public Employees Retirement Plan, agreed to a redemption proposal before 1 June 2001 and in whose respect the third paragraph of section 199 of this Act, as it read on 30 June 2002 or, as the case may be, the third paragraph of section 216.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), as it read on 31 May 2001, applies as of or after that date.
2002, c. 30, s. 154.
211.2. The provisions applicable to this plan, as they read on 31 December 2016, continue to apply to presiding justices of the peace or to persons who have previously held that office, but only with regard to the years or parts of a year credited under this plan while they hold or held such an office. However, section 181.1 of this Act, as it read on 1 January 2017, applies to them.
This section does not apply to years and parts of a year credited to a presiding justice of the peace under this Act while he or she held office as a justice of the peace before 30 June 2004.
2017, c. 72017, c. 7, s. 21; 2017, c. 30 2017, c. 30, s. 22.
211.2.1. The years and parts of a year credited to this plan and transferred in accordance with section 224.30 of the Courts of Justice Act (chapter T-16) may not be taken into account for eligibility purposes or for the purpose of computing the pension granted under this plan. For the purpose of computing the pension, however, the annualized pensionable salary and contributory period of such a year may be selected.
A person whose years or parts of a year are so credited to the pension plan provided for in Part V.1 of the Courts of Justice Act forfeits no other right, benefit or advantage the person is entitled to claim under this plan.
2017, c. 302017, c. 30, s. 22; I.N. 2019-03-01.
211.3. Computation of the actuarial values under the following provisions must take into account, as of the retirement age determined in the actuarial assumption, the six-year absence of indexation of a pension:
(1)  section 5 of the Regulation respecting the application of Title IV.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10, r. 4) where it applies to this plan, section 80 in the case of a deferred pension, and section 88, to the extent that an application is received by Retraite Québec after 7 February 2017 and before 1 July 2019;
(2)  sections 68 and 74 to the extent that the employee’s death occurs after 7 February 2017 and before 1 July 2019;
(3)  section 164 to the extent that the date of the application for the statement of the value of the benefits accrued under this plan is received by Retraite Québec after 7 February 2017 and before 1 July 2019, unless the application concerns a person who was a pensioner under this plan on the date of the valuation of the benefits; and
(4)  section 167 to the extent that the benefits due as pensions or refunds become payable before 1 July 2019 following an application referred to in subparagraph 3.
The computation of actuarial values that is referred to in the first paragraph must also take into account, following the absence of indexation, that the pension is indexed every year as follows:
(1)  for the part attributable to service prior to 1 July 1982, by one-half of the rate of increase in the Pension Index determined by the Act respecting the Québec Pension Plan (chapter R-9);
(2)  for the part attributable to service subsequent to 30 June 1982 but prior to 1 January 2000, by the excess of the rate of increase in the Pension Index over 3%; and
(3)  for the part attributable to service subsequent to 31 December 1999, according to the formula provided in subparagraph 2 of this paragraph or by one-half of the rate of increase in the Pension Index, whichever is more advantageous.
Despite the second paragraph, the computation of actuarial values that is referred to in the first paragraph and that concerns pension amounts added under sections 104 and 105 must take into account, following the absence of indexation, that the pension is indexed every year by the excess of the rate of increase in the Pension Index over 3%.
The computation of actuarial values that is referred to in the first, second and third paragraphs must also take into account sections 49, 50.3 and 56, as they read on 8 February 2017.
The computation of actuarial values that is referred to in section 167 must not take the absence of indexation into account for benefits due as pensions or refunds that become payable after 30 June 2019 following an application referred to in subparagraph 3 of the first paragraph, nor must it take into account the indexation referred to in the second and third paragraphs.
This section applies only to actuarial values paid in accordance with the second paragraph of section 180 or the first paragraph of section 181.
This section applies despite any regulatory provision to the contrary.
2017, c. 72017, c. 7, s. 21.
211.4. The computation of the actuarial values of the benefits accrued under this plan for the purposes of their partition and assignment, under section 164, made following an application for a statement of the value of those benefits that is received by Retraite Québec after 30 June 2019 must take into account sections 49 and 50.3, as they read on 1 July 2019, while the date of valuation of those benefits is determined on a date prior to 1 July 2019.
This section does not apply where such an application concerns a person who was a pensioner under this plan on the valuation date.
This section does not apply to an employee or former employee who is or was subject to the Special provisions in respect of classes of employees designated under section 23 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1, r. 2).
2017, c. 72017, c. 7, s. 21;2018, c. 42018, c. 4, s. 71.
211.5. The computation of the actuarial values established for the purposes of section 203 must take into account the actuarial assumptions and methods of the amended actuarial valuation prepared under the first paragraph of section 35 of the Act to foster the financial health and sustainability of the Pension Plan of Management Personnel and to amend various legislative provisions (2017, chapter 7) until the date of receipt of the independent actuary’s report on the actuarial valuation referred to in section 171 following the date of receipt of the amended actuarial valuation.
2017, c. 72017, c. 7, s. 21.
212. The Government shall designate the Minister to be responsible for the administration of this Act.
2001, c. 31, s. 212.
The Minister Responsible for Government Administration and Chair of the Conseil du trésor is responsible for the administration of this Act. Order in Council 1279-2018 dated 18 October 2018, (2018) 150 G.O. 2 (French), 7379.
CHAPTER XIII
AMENDING PROVISIONS
ACT RESPECTING THE CAISSE DE DÉPÔT ET PLACEMENT DU QUÉBEC
213. (Amendment integrated into c. C-2, s. 20).
2001, c. 31, s. 213.
ACT RESPECTING THE CONDITIONS OF EMPLOYMENT AND THE PENSION PLAN OF THE MEMBERS OF THE NATIONAL ASSEMBLY
214. (Amendment integrated into c. C-52.1, s. 55).
2001, c. 31, s. 214.
ACT RESPECTING THE PENSION PLAN OF CERTAIN TEACHERS
215. (Amendment integrated into c. R-9.1, s. 2).
2001, c. 31, s. 215.
216. (Amendment integrated into c. R-9.1, s. 7).
2001, c. 31, s. 216.
217. (Amendment integrated into c. R-9.1, s. 8).
2001, c. 31, s. 217.
218. (Amendment integrated into c. R-9.1, s. 8.1).
2001, c. 31, s. 218.
219. (Amendment integrated into c. R-9.1, s. 10).
2001, c. 31, s. 219.
220. (Amendment integrated into c. R-9.1, s. 12).
2001, c. 31, s. 220.
221. (Amendment integrated into c. R-9.1, s. 16).
2001, c. 31, s. 221.
222. (Amendment integrated into c. R-9.1, s. 21).
2001, c. 31, s. 222.
223. (Amendment integrated into c. R-9.1, s. 22).
2001, c. 31, s. 223.
224. (Amendment integrated into c. R-9.1, s. 29).
2001, c. 31, s. 224.
225. (Amendment integrated into c. R-9.1, s. 34.8).
2001, c. 31, s. 225.
226. (Amendment integrated into c. R-9.1, s. 34.12).
2001, c. 31, s. 226.
227. (Amendment integrated into c. R-9.1, s. 34.15).
2001, c. 31, s. 227.
228. (Amendment integrated into c. R-9.1, s. 34.16).
2001, c. 31, s. 228.
229. (Amendment integrated into c. R-9.1, s. 34.17).
2001, c. 31, s. 229.
230. (Amendment integrated into c. R-9.1, s. 37).
2001, c. 31, s. 230.
231. (Amendment integrated into c. R-9.1, s. 39).
2001, c. 31, s. 231.
232. (Amendment integrated into c. R-9.1, s. 51).
2001, c. 31, s. 232.
233. (Amendment integrated into c. R-9.1, s. 54).
2001, c. 31, s. 233.
234. (Amendment integrated into c. R-9.1, s. 58).
2001, c. 31, s. 234.
235. (Amendment integrated into c. R-9.1, s. 62).
2001, c. 31, s. 235.
ACT RESPECTING THE PENSION PLAN OF PEACE OFFICERS IN CORRECTIONAL SERVICES
236. (Amendment integrated into c. R-9.2, s. 2).
2001, c. 31, s. 236.
237. (Amendment integrated into c. R-9.2, s. 20).
2001, c. 31, s. 237.
238. (Amendment integrated into c. R-9.2, s. 22).
2001, c. 31, s. 238.
239. (Amendment integrated into c. R-9.2, s. 27).
2001, c. 31, s. 239.
240. (Amendment integrated into c. R-9.2, s. 31).
2001, c. 31, s. 240.
241. (Amendment integrated into c. R-9.2, s. 37).
2001, c. 31, s. 241.
242. (Amendment integrated into c. R-9.2, s. 71).
2001, c. 31, s. 242.
243. (Amendment integrated into c. R-9.2, s. 75).
2001, c. 31, s. 243.
244. (Amendment integrated into c. R-9.2, s. 82).
2001, c. 31, s. 244.
245. (Amendment integrated into c. R-9.2, s. 99).
2001, c. 31, s. 245.
246. (Amendment integrated into c. R-9.2, s. 104).
2001, c. 31, s. 246.
247. (Amendment integrated into c. R-9.2, heading of Division II of Chapter V).
2001, c. 31, s. 247.
248. (Amendment integrated into c. R-9.2, s. 109).
2001, c. 31, s. 248.
249. (Amendment integrated into c. R-9.2, s. 110).
2001, c. 31, s. 249.
250. (Amendment integrated into c. R-9.2, heading of Division III of Chapter V).
2001, c. 31, s. 250.
251. (Amendment integrated into c. R-9.2, s. 112).
2001, c. 31, s. 251.
252. (Amendment integrated into c. R-9.2, s. 113).
2001, c. 31, s. 252.
253. (Amendment integrated into c. R-9.2, heading of Division IV of Chapter V).
2001, c. 31, s. 253.
254. (Amendment integrated into c. R-9.2, s. 116).
2001, c. 31, s. 254.
255. (Amendment integrated into c. R-9.2, s. 119).
2001, c. 31, s. 255.
256. (Amendment integrated into c. R-9.2, s. 136.1).
2001, c. 31, s. 256.
257. (Amendment integrated into c. R-9.2, s. 138.1).
2001, c. 31, s. 257.
ACT RESPECTING THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN
258. (Amendment integrated into c. R-10, s. 2).
2001, c. 31, s. 258.
259. (Amendment integrated into c. R-10, s. 3).
2001, c. 31, s. 259.
260. (Amendments integrated into c. R-10, ss. 3.2 and 3.3).
2001, c. 31, s. 260.
261. (Amendment integrated into c. R-10, s. 4).
2001, c. 31, s. 261.
262. (Amendment integrated into c. R-10, s. 6).
2001, c. 31, s. 262.
263. (Amendment integrated into c. R-10, s. 7).
2001, c. 31, s. 263.
264. (Amendment integrated into c. R-10, s. 8).
2001, c. 31, s. 264.
265. (Amendment integrated into c. R-10, s. 10).
2001, c. 31, s. 265.
266. (Amendment integrated into c. R-10, s. 10.0.1).
2001, c. 31, s. 266.
267. (Amendment integrated into c. R-10, s. 10.1).
2001, c. 31, s. 267.
268. (Amendment integrated into c. R-10, s. 10.2).
2001, c. 31, s. 268.
269. (Amendment integrated into c. R-10, s. 11).
2001, c. 31, s. 269.
270. (Amendment integrated into c. R-10, s. 20.1).
2001, c. 31, s. 270.
271. (Amendment integrated into c. R-10, s. 24).
2001, c. 31, s. 271.
272. (Amendment integrated into c. R-10, s. 24.0.2).
2001, c. 31, s. 272.
273. (Amendment integrated into c. R-10, s. 28).
2001, c. 31, s. 273.
274. (Amendment integrated into c. R-10, s. 29).
2001, c. 31, s. 274.
275. (Amendment integrated into c. R-10, s. 47).
2001, c. 31, s. 275.
276. (Amendment integrated into c. R-10, s. 49.1).
2001, c. 31, s. 276.
277. (Amendment integrated into c. R-10, s. 50).
2001, c. 31, s. 277.
278. (Amendment integrated into c. R-10, s. 51).
2001, c. 31, s. 278.
279. (Amendment integrated into c. R-10, s. 59).
2001, c. 31, s. 279.
280. (Amendment integrated into c. R-10, s. 59.2).
2001, c. 31, s. 280.
281. (Amendment integrated into c. R-10, s. 59.4).
2001, c. 31, s. 281.
282. (Amendment integrated into c. R-10, s. 59.5).
2001, c. 31, s. 282.
283. (Amendment integrated into c. R-10, ss. 59.6.0.1 and 59.6.0.2).
2001, c. 31, s. 283.
284. (Amendment integrated into c. R-10, s. 59.6.1).
2001, c. 31, s. 284.
285. (Amendment integrated into c. R-10, s. 60).
2001, c. 31, s. 285.
286. (Amendment integrated into c. R-10, s. 67).
2001, c. 31, s. 286.
287. (Amendment integrated into c. R-10, s. 73.7).
2001, c. 31, s. 287.
288. (Amendment integrated into c. R-10, s. 83).
2001, c. 31, s. 288.
289. (Amendment integrated into c. R-10, s. 85.3).
2001, c. 31, s. 289.
290. (Amendment integrated into c. R-10, s. 85.5.1).
2001, c. 31, s. 290.
291. (Amendment integrated into c. R-10, s. 85.12).
2001, c. 31, s. 291.
292. (Amendment integrated into c. R-10, s. 85.16).
2001, c. 31, s. 292.
293. (Amendment integrated into c. R-10, s. 86).
2001, c. 31, s. 293.
294. (Amendment integrated into c. R-10, s. 88).
2001, c. 31, s. 294.
295. (Amendment integrated into c. R-10, s. 92).
2001, c. 31, s. 295.
296. (Amendment integrated into c. R-10, s. 98).
2001, c. 31, s. 296.
297. (Amendment integrated into c. R-10, s. 100).
2001, c. 31, s. 297.
298. (Amendment integrated into c. R-10, s. 101).
2001, c. 31, s. 298.
299. (Amendment integrated into c. R-10, s. 106).
2001, c. 31, s. 299.
300. (Amendment integrated into c. R-10, Division III.1 s. 109.1).
2001, c. 31, s. 300.
301. (Amendment integrated into c. R-10, s. 113).
2001, c. 31, s. 301.
302. (Amendment integrated into c. R-10, s. 115.1).
2001, c. 31, s. 302.
303. (Amendment integrated into c. R-10, s. 115.5).
2001, c. 31, s. 303.
304. (Amendment integrated into c. R-10, s. 115.6).
2001, c. 31, s. 304.
305. (Amendment integrated into c. R-10, s. 116).
2001, c. 31, s. 305.
306. (Amendment integrated into c. R-10, s. 117).
2001, c. 31, s. 306.
307. (Amendment integrated into c. R-10, heading of Division I of Chapter IX of Title I).
2001, c. 31, s. 307.
308. (Amendments integrated into c. R-10, ss. 128.1 and 128.2).
2001, c. 31, s. 308.
309. (Amendment integrated into c. R-10, s. 130).
2001, c. 31, s. 309.
310. (Amendment integrated into c. R-10, s. 133).
2001, c. 31, s. 310.
311. (Amendment integrated into c. R-10, heading of Division III of Chapter IX of Title I).
2001, c. 31, s. 311.
312. (Amendment integrated into c. R-10, s. 133.1).
2001, c. 31, s. 312.
313. (Amendment integrated into c. R-10, s. 133.5).
2001, c. 31, s. 313.
314. (Amendment integrated into c. R-10, s. 133.6).
2001, c. 31, s. 314.
315. (Amendment integrated into c. R-10, s. 133.7).
2001, c. 31, s. 315.
316. (Amendment integrated into c. R-10, heading of Division IV of Chapter IX of Title I).
2001, c. 31, s. 316.
317. (Amendment integrated into c. R-10, s. 133.8).
2001, c. 31, s. 317.
318. (Amendment integrated into c. R-10, s. 133.9).
2001, c. 31, s. 318.
319. (Amendment integrated into c. R-10, s. 133.10).
2001, c. 31, s. 319.
320. (Amendment integrated into c. R-10, s. 133.13).
2001, c. 31, s. 320.
321. (Amendment integrated into c. R-10, s. 133.14).
2001, c. 31, s. 321.
322. (Amendment integrated into c. R-10, s. 134).
2001, c. 31, s. 322.
323. (Amendment integrated into c. R-10, s. 137).
2001, c. 31, s. 323.
324. (Amendment integrated into c. R-10, s. 147.0.4).
2001, c. 31, s. 324.
325. (Amendment integrated into c. R-10, s. 151).
2001, c. 31, s. 325.
326. (Amendment integrated into c. R-10, s. 158.1).
2001, c. 31, s. 326.
327. (Amendment integrated into c. R-10, s. 158.3).
2001, c. 31, s. 327.
328. (Amendment integrated into c. R-10, s. 158.4).
2001, c. 31, s. 328.
329. (Amendment integrated into c. R-10, s. 158.5).
2001, c. 31, s. 329.
330. (Amendment integrated into c. R-10, s. 158.8).
2001, c. 31, s. 330.
331. (Amendment integrated into c. R-10, heading of Division I of Chapter II of Title III).
2001, c. 31, s. 331.
332. (Amendment integrated into c. R-10, s. 165).
2001, c. 31, s. 332.
333. (Amendment integrated into c. R-10, s. 173).
2001, c. 31, s. 333.
334. (Amendment integrated into c. R-10, s. 173.0.2).
2001, c. 31, s. 334.
335. (Amendment integrated into c. R-10, Division II before s. 173.1).
2001, c. 31, s. 335.
336. (Amendment integrated into c. R-10, s. 173.1).
2001, c. 31, s. 336.
337. (Amendment integrated into c. R-10, s. 173.2).
2001, c. 31, s. 337.
338. (Amendment integrated into c. R-10, s. 173.3).
2001, c. 31, s. 338.
339. (Amendment integrated into c. R-10, s. 173.3.1).
2001, c. 31, s. 339.
340. (Amendment integrated into c. R-10, s. 173.5).
2001, c. 31, s. 340.
341. (Amendment integrated into c. R-10, s. 174).
2001, c. 31, s. 341.
342. (Amendment integrated into c. R-10, s. 177).
2001, c. 31, s. 342.
343. (Amendment integrated into c. R-10, s. 179).
2001, c. 31, s. 343.
344. (Amendment integrated into c. R-10, s. 183).
2001, c. 31, s. 344.
345. (Amendment integrated into c. R-10, s. 192).
2001, c. 31, s. 345.
346. (Amendment integrated into c. R-10, s. 194).
2001, c. 31, s. 346.
347. (Amendment integrated into c. R-10, s. 201).
2001, c. 31, s. 347.
348. (Amendment integrated into c. R-10, s. 207).
2001, c. 31, s. 348.
349. (Amendment integrated into c. R-10, s. 208).
2001, c. 31, s. 349.
350. (Amendment integrated into c. R-10, s. 211).
2001, c. 31, s. 350.
351. (Amendment integrated into c. R-10, s. 215).
2001, c. 31, s. 351.
352. (Amendment integrated into c. R-10, Title IV.0.1, ss. 215.0.0.1 to 215.0.0.25).
2001, c. 31, s. 352.
353. (Amendment integrated into c. R-10, s. 215.0.2).
2001, c. 31, s. 353.
354. (Amendment integrated into c. R-10, s. 215.0.4).
2001, c. 31, s. 354.
355. (Amendment integrated into c. R-10, s. 215.12.0.1).
2001, c. 31, s. 355.
356. (Amendment integrated into c. R-10, s. 215.12.0.6).
2001, c. 31, s. 356.
357. (Amendment integrated into c. R-10, s. 216.1).
2001, c. 31, s. 357.
358. (Amendment integrated into c. R-10, s. 220).
2001, c. 31, s. 358.
359. (Amendments integrated into c. R-10, ss. 220.1 and 220.2).
2001, c. 31, s. 359.
360. (Amendment integrated into c. R-10, s. 223.1).
2001, c. 31, s. 360.
361. (Amendment integrated into c. R-10, Schedule I).
2001, c. 31, s. 361.
362. (Amendment integrated into c. R-10, Schedule II).
2001, c. 31, s. 362.
363. (Amendment integrated into c. R-10, Schedule II.1).
2001, c. 31, s. 363.
364. (Amendment integrated into c. R-10, Schedule III).
2001, c. 31, s. 364.
ACT RESPECTING THE TEACHERS PENSION PLAN
365. (Amendment integrated into c. R-11, s. 3).
2001, c. 31, s. 365.
366. (Amendment integrated into c. R-11, s. 5).
2001, c. 31, s. 366.
367. (Amendment integrated into c. R-11, s. 5.0.1).
2001, c. 31, s. 367.
368. (Amendment integrated into c. R-11, s. 9.0.1).
2001, c. 31, s. 368.
369. (Amendment integrated into c. R-11, s. 21).
2001, c. 31, s. 369.
370. (Amendment integrated into c. R-11, s. 28.5.12).
2001, c. 31, s. 370.
371. (Amendment integrated into c. R-11, s. 29.1.1).
2001, c. 31, s. 371.
372. (Amendment integrated into c. R-11, s. 50).
2001, c. 31, s. 372.
373. (Amendment integrated into c. R-11, s. 67).
2001, c. 31, s. 373.
374. (Amendment integrated into c. R-11, s. 68).
2001, c. 31, s. 374.
375. (Amendment integrated into c. R-11, s. 69).
2001, c. 31, s. 375.
376. (Amendment integrated into c. R-11, s. 70).
2001, c. 31, s. 376.
377. (Amendment integrated into c. R-11, s. 72).
2001, c. 31, s. 377.
378. (Amendment integrated into c. R-11, s. 78.1).
2001, c. 31, s. 378.
ACT RESPECTING THE CIVIL SERVICE SUPERANNUATION PLAN
379. (Amendment integrated into c. R-12, s. 53).
2001, c. 31, s. 379.
380. (Amendment integrated into c. R-12, s. 54).
2001, c. 31, s. 380.
381. (Amendment integrated into c. R-12, s. 54.1).
2001, c. 31, s. 381.
382. (Amendment integrated into c. R-12, s. 66.1).
2001, c. 31, s. 382.
383. (Amendment integrated into c. R-12, s. 69.0.2).
2001, c. 31, s. 383.
384. (Amendment integrated into c. R-12, s. 83).
2001, c. 31, s. 384.
385. (Amendment integrated into c. R-12, s. 89).
2001, c. 31, s. 385.
386. (Amendment integrated into c. R-12, s. 89.2).
2001, c. 31, s. 386.
387. (Amendment integrated into c. R-12, s. 89.3).
2001, c. 31, s. 387.
388. (Amendment integrated into c. R-12, s. 89.4).
2001, c. 31, s. 388.
389. (Amendment integrated into c. R-12, s. 89.6).
2001, c. 31, s. 389.
390. (Amendment integrated into c. R-12, s. 99.16).
2001, c. 31, s. 390.
391. (Amendment integrated into c. R-12, s. 99.17.7).
2001, c. 31, s. 391.
392. (Amendment integrated into c. R-12, s. 114.1).
2001, c. 31, s. 392.
COURTS OF JUSTICE ACT
393. (Amendment integrated into c. T-16, s. 162).
2001, c. 31, s. 393.
PUBLIC ADMINISTRATION ACT
394. (Amendment integrated into c. A-6.01, s. 40).
2001, c. 31, s. 394.
POLICE ACT
395. (Amendment integrated into c. P-13.1, s. 65).
2001, c. 31, s. 395.
CHAPTER XIV
TRANSITIONAL AND FINAL PROVISIONS
396. The Pension Plan of Management Personnel also applies to a person who was a member of the Government and Public Employees Retirement Plan as a non-unionizable employee pursuant to an order made between 1 January 2001 and 21 June 2001. The plan applies from the date of effect of the order.
2001, c. 31, s. 396.
397. A person is deemed to qualify for membership under the Pension Plan of Management Personnel pursuant to section 10 of this Act if the person has remained entitled to be governed by the special provisions enacted under Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), as they read on 31 December 2000, ceased to be a member of that plan before 1 January 2001 and holds a non-unionizable employment referred to in Schedule I to this Act or holds pensionable employment under the Government and Public Employees Retirement Plan within 180 days from the date on which the person ceased to be governed by the plan.
2001, c. 31, s. 397.
398. The days and parts of a day forming part of a period during which an employee who is a member of this plan was exempted, immediately before 1 January 2001, from the payment of any contribution pursuant to section 21 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) must be taken into account for the purposes of the limit of three years of service provided for in section 34 of this Act that is applicable to the days and parts of a day that may be credited to the employee under that plan without contributions.
2001, c. 31, s. 398.
399. The contribution rate provided for in section 41 of this Act is equal to 1% until 31 December 2001 and, from 1 January 2002, is equal to 4.50%, subject to the provisions of section 174.
2001, c. 31, s. 399.
400. For the purposes of section 171 of this Act, the first actuarial valuation of the Pension Plan of Management Personnel must be prepared on the basis of the data finalized on 31 December 1999 in respect of employees and beneficiaries governed by Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) on that date.
2001, c. 31, s. 400.
401. The employees’ contribution fund under the Pension Plan of Management Personnel established under section 176 of this Act shall remain the non-unionizable employees’ contribution fund under the Government and Public Employees Retirement Plan at the Caisse de dépôt et placement du Québec. The balance, on 31 December 2000, of the employers’ contributory fund at the Caisse de dépôt et placement du Québec in respect of non-unionizable employees governed by Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) shall be paid into the employers’ contributory fund established under that section 176.
2001, c. 31, s. 401.
402. The interest rate provided for in section 215.0.0.16 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) applies until a rate may be determined in accordance with section 189 of this Act.
2001, c. 31, s. 402.
403. The special-purpose fund established under section 190 of this Act continues the special-purpose fund established under section 215.0.0.17 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as it read on 31 December 2000.
2001, c. 31, s. 403.
404. For the first application of section 194 of this Act, the first three-year period is computed from 1 January 2000 and applies to employees who were governed by Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) on 31 December 1999 and who retired while they were governed by that Title or the Pension Plan of Management Personnel during the period beginning on 1 January 2000 and ending on 31 December 2002.
2001, c. 31, s. 404.
405. The first regulations made under paragraphs 2, 3, 19, 20, 23 and 26 of section 196 and the first orders made under sections 23, 207 and 208 of this Act may, where they so provide, have effect from 1 January 2001.
2001, c. 31, s. 405.
406. The interest payable under this Act is, for any period prior to 1 August of the year 2001, the interest provided for in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) with respect to the period indicated therein.
2001, c. 31, s. 406.
407. Sections 116 to 122 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as they read on 31 December 2000 continue to apply to pensioners governed by Title IV.0.1 of that Act who held pensionable employment under the Government and Public Employees Retirement Plan on that date and who, after that date, continue to hold such employment.
2001, c. 31, s. 407.
408. Section 85.16 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), as it read on 31 December 2006, applies, with the necessary modifications, to a pensioner under the Pension Plan of Management Personnel who, while he or she was subject to that Act, was governed by the provisions of Division IV of Chapter V.1 of Title I of that Act and who holds pensionable employment under the Pension Plan of Management Personnel or the Government and Public Employees Retirement Plan.
2001, c. 31, s. 408; 2007, c. 43, s. 162.
409. Any benefit paid under the Government and Public Employees Retirement Plan before 1 January 1997 to a pensioner who ceased to be a member of that plan before 1 January 1997 while the pensioner was a non-unionizable employee shall continue to be paid, after 31 December 1996, under Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
2001, c. 31, s. 409.
410. Every benefit, except a benefit that relates to a pension credit or a paid-up annuity certificate paid under Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) before 1 January 2001 to a pensioner who ceased to be a member of that plan before 1 January 1997 while the pensioner was a non-unionizable employee or who ceased to be a member of that plan between 31 December 1996 and 1 January 2001 while he or she was governed by the special provisions enacted under that Title, shall continue to be paid after 31 December 2000, under the Pension Plan of Management Personnel. The pensioner becomes a pensioner under that plan.
The first paragraph also applies to every benefit paid under the Government and Public Employees Retirement Plan before 1 January 2001 to the spouse or successors of the pensioner referred to in that paragraph.
2001, c. 31, s. 410.
411. A person who ceased to be a member of the Government and Public Employees Retirement Plan before 1 January 1997 while the person was holding a non-unionizable employment or who ceased to be a member of that plan between 31 December 1996 and 1 January 2001 while he or she was governed by the special provisions enacted under Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), to whom a benefit is payable under that Act, shall continue to be governed by that Act as it read at the time the person ceased to be a member of that plan. However, any benefit established under that Title IV.0.1 and payable to the person after 1 January 2001, except the benefit relating to a pension credit or a paid-up annuity certificate, shall be payable under the Pension Plan of Management Personnel and the person shall become a pensioner under that plan.
The first paragraph also applies to any benefit payable under the Government and Public Employees Retirement Plan before 1 January 2001 to the spouse or successors of the person referred to in that paragraph.
2001, c. 31, s. 411.
412. The years and parts of a year of service credited or counted under the Government and Public Employees Retirement Plan to a person who ceased to be a member of that plan between 31 December 1996 and 1 January 2001 while he or she was governed by the special provisions enacted under Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) shall, notwithstanding section 138 of this Act, be credited or counted under this plan on 1 January 2001.
If, on the date on which the person referred to in the first paragraph ceases to be a member of the plan, the person has not completed the 24-month period provided for in section 4 or 5 of the Regulation respecting special provisions applicable to non-unionizable employees, enacted by Order in Council 787-97 (1997, G.O. 2, 3335), and the person holds pensionable employment under the Pension Plan of Management Personnel, Chapter I of this Act applies.
2001, c. 31, s. 412.
413. The years and parts of a year credited or counted under the Government and Public Employees Retirement Plan to a person who ceased to be a member of that plan before 1 January 1997 while the person was a non-unionizable employee shall, notwithstanding section 138 of this Act, be credited or counted under this plan on 1 January 2001.
If the person referred to in the first paragraph holds pensionable employment under the Pension Plan of Management Personnel, Chapter I of this Act applies.
If the person referred to in the first paragraph is a member of the Government and Public Employees Retirement Plan after 31 December 2000, the years and parts of a year of service credited to or counted in respect of the person under the Pension Plan of Management Personnel pursuant to the first paragraph shall be credited or counted under the Government and Public Employees Retirement Plan on the date on which the person begins to hold pensionable employment under that plan, and section 178 applies.
2001, c. 31, s. 413.
414. Section 3.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) also applies to a person referred to in sections 410 to 413 of this Act.
2001, c. 31, s. 414.
415. The Commission shall, in respect of the years and parts of a year of service credited under the Government and Public Employees Retirement Plan between 1 January 1997 and 1 January 2001 to an employee who has ceased to be entitled to be governed by the special provisions enacted under Title IV.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and who began to be governed by Title I of that Act during that period, transfer from the employees’ contribution fund under the Pension Plan of Management Personnel at the Caisse de dépôt et placement du Québec to the employees’ contribution fund under the Government and Public Employees Retirement Plan the difference between the contributions the employee would have paid during that period had Title I of the Act applied to the employee and the contributions paid by the employee.
That amount bears interest from 1 July of the year in which the contributions were paid until the date of transfer. The interest, compounded annually, shall be computed according to the rates determined for each period by this Act.
2001, c. 31, s. 415.
416. The regulations and orders made under the provisions of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) that are in force on 20 June 2001 shall be considered, for the purposes of this Act, as the regulations and orders made under the corresponding provisions of this Act, and they shall apply, with the necessary modifications, until they are replaced by regulations and orders made under such corresponding provisions.
The provisions of the Regulation respecting certain temporary measures prescribed by Title IV of the Act respecting the Government and Public Employees Retirement Plan, made by Order in Council 1863-83 dated 21 September 1983 (1983, G.O. 2, 3426), and of the Regulation respecting the application of Title IV.2 of the Act respecting the Government and Public Employees Retirement Plan, made by Order in Council 690-96 dated 12 June 1996 (1996, G.O. 2, 2759), which, on 31 December 2000, apply in respect of the Government and Public Employees Retirement Plan shall also apply, with the necessary modifications, in respect of this plan. A reference in those regulations to a provision of the Act respecting the Government and Public Employees Retirement Plan is a reference to the corresponding provision of this Act.
2001, c. 31, s. 416.
417. Any decision made by the Commission before 21 June 2001 in respect of a person to whom this Act applies, the person’s spouse or the person’s successors under the provisions of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the provisions enacted pursuant to that Act is deemed to be made under the corresponding provisions of this Act or the provisions enacted under that Act, unless the context indicates otherwise.
2001, c. 31, s. 417.
418. The Commission may exercise, from 1 January 2001, the powers conferred on it under sections 40, 84 to 87, 117, 120, 128, 130, 144, 146, 147, 150 and 203 of this Act in accordance with the prior approval granted under the second paragraph of section 137 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) with respect to the corresponding powers conferred on it under sections 26, 28, 59.5 to 59.6.0.2, 79, 85.3, 114.1, 115.1, 115.2, 115.8, 149, 158 and 221 of that Act, until the Comité de retraite referred to in section 173.1 of that Act rules on the prior approval required under the third paragraph of the said section 137.
2001, c. 31, s. 418.
419. All applications for a benefit, advantage, reimbursement, reexamination, arbitration, partition and assessment of rights filed with the Commission under the provisions of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) by an employee or beneficiary who is a member of that plan and who becomes a member of this plan are considered, where applicable, to be applications filed under the corresponding provisions of this Act.
2001, c. 31, s. 419.
420. Any time limit that is running under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) in respect of a person who is a member of the Government and Public Employees Retirement Plan and who becomes a member of this plan shall continue to run under the provisions of that Act or, as the case may be, under the corresponding provisions of this Act, and the time elapsed shall be taken into account.
The first paragraph also applies to the spouse and the successors of the person referred to in that paragraph and to the persons referred to in sections 411 to 413 of this Act and to their spouse and successors.
2001, c. 31, s. 420.
421. The transfer agreements entered into by the Commission administrative des régimes de retraite et d’assurances under section 158 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) are deemed, for the purposes of this Act, to have been entered into under section 203 of this Act until they are replaced in accordance with that section. To that end, those transfer agreements shall be read with the necessary modifications.
2001, c. 31, s. 421.
422. The temporary measures provided for non-unionizable employees in Title IV.1.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) apply, with the necessary modifications, to employees who are members of the Pension Plan of Management Personnel and who may avail themselves of those measures after 31 December 2000 pursuant to section 37 of the Act to amend various legislative provisions concerning retirement (1997, chapter 71), as amended by section 17 of the Act to amend various legislative provisions concerning the pension plans in the public and parapublic sectors (1999, chapter 73), or to section 215.11.2 of the Act respecting the Government and Public Employees Retirement Plan, or following a decision rendered in review or arbitration pursuant to Chapter IV of Title III of the Act respecting the Government and Public Employees Retirement Plan.
2001, c. 31, s. 422.
423. The miscellaneous, final or transitional provisions of an Act that applied before 21 June 2001 in respect of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) also apply in respect of this Act, with the necessary modifications, except if corresponding provisions are enacted by this Act.
2001, c. 31, s. 423.
424. On the death of an employee who elected to be a member of the Government and Public Employees Retirement Plan in accordance with section 215.0.0.1.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) section 76 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) shall continue to apply until a pension becomes payable under Title IV.0.1 of the latter Act, as that Title read on that date.
2001, c. 31, s. 424.
425. The deed of appointment of a justice of the peace appointed under section 158 of the Courts of Justice Act (chapter T-16) before 21 June 2001 which indicates that section 162 of that Act is applicable to the justice of the peace is deemed to refer to section 95 of that Act.
2001, c. 31, s. 425.
426. The reference to the Office Québec-Amériques pour la jeunesse in Schedule I to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) introduced by section 361 has effect from 1 October 2000.
2001, c. 31, s. 426.
427. Section 409 has effect from 1 January 1997.
2001, c. 31, s. 427.
428. Section 424 has effect from 1 January 2000.
2001, c. 31, s. 428.
429. Until the coming into force of section 20 of the Act respecting the Bibliothèque nationale du Québec and amending various legislative provisions (2001, chapter 11), Schedule II to this Act is deemed to refer to the Grande bibliothèque du Québec instead of the Bibliothèque nationale du Québec.
2001, c. 31, s. 429.
430. This Act comes into force on 1 January 2001. However, the references to the Conservatoire de musique et d’art dramatique du Québec and the Société de tourisme du Québec in paragraph 1 of Schedule II will come into force on the same date as each of those references in paragraph 1 of Schedule I to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
2001, c. 31, s. 430.
SCHEDULE I
(Section 1)
DIVISION I
NON-UNI