R-10 - Act respecting the Government and Public Employees Retirement Plan

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Full text
chapter R-10
Act respecting the Government and Public Employees Retirement Plan
RETIREMENT PLANDecember 31 1977
TITLE I
GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN
1983, c. 24, s. 1.
CHAPTER I
APPLICATION
1983, c. 24, s. 1.
1. This retirement plan applies to employees and persons designated in Schedule I, and employees and persons designated in Schedule II who were not members of a retirement plan on 30 June 1973 or who were appointed or engaged after 30 June 1973.
1973, c. 12, s. 1; 1977, c. 5, s. 14; 1980, c. 11, s. 76; 1982, c. 33, s. 1; 1983, c. 24, s. 1; 1987, c. 47, s. 1.
2. The plan also applies to
(1)  any employee whose supplemental pension plan with an employer party to the plan was terminated after 30 June 1973 by reason of an amendment made to the supplemental pension plan, except an employee of a research centre within the meaning of section 6.2;
(2)  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 is not entitled to assignment or re-assignment to a position where this plan or the Pension Plan of Management Personnel would apply to him or her if, at the member’s or person’s request, the Government adopts an order to that effect, except where the member can 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);
(3)  an employee who is released without pay by his or her employer for union activities and who is in the employ of a body designated in Schedule II.1 if the employee belongs to the class of employees mentioned in that schedule in respect of that body.
1973, c. 12, s. 2; 1974, c. 9, s. 1; 1974, c. 62, s. 5; 1975, c. 41, s. 47; 1976, c. 51, s. 9; 1977, c. 5, s. 14, s. 228; 1977, c. 21, s. 1; 1977, c. 68, s. 232; 1978, c. 7, s. 105; 1978, c. 38, s. 31; 1978, c. 18, s. 25; 1978, c. 24, s. 31; 1978, c. 64, s. 53; 1979, c. 10, s. 34; 1979, c. 63, s. 311; 1979, c. 85, s. 87; 1980, c. 2, s. 17; 1979, c. 51, s. 263; 1979, c. 86, s. 72; 1979, c. 48, s. 128, s. 138; 1979, c. 56, s. 293; 1980, c. 11, s. 77; 1979, c. 64, s. 56; 1979, c. 73, s. 21; 1982, c. 14, s. 2; 1982, c. 54, s. 55; 1982, c. 51, s. 1; 1982, c. 62, s. 143; 1983, c. 24, s. 1; 1983, c. 55, s. 147; 1986, c. 44, s. 64; 1990, c. 87, s. 30; 1995, c. 46, s. 3; 2001, c. 31, s. 258; 2004, c. 39, s. 79; 2007, c. 43, s. 42; 2010, c. 11, s. 22.
2.0.1. (Replaced).
1982, c. 51, s. 2; 1983, c. 24, s. 1.
2.1. (Replaced).
1980, c. 11, s. 79; 1983, c. 24, s. 1.
3. Every person referred to in sections 1, 2 and 3.2 and every person to whom an Act or a regulation makes this plan applicable are, for the purposes of this plan, considered to be employees unless they are pensioners under this 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, the Pension Plan of Management Personnel, the pension plans established under sections 9, 10 and 10.0.1 or a supplemental pension plan the funds of which were transferred to Retraite Québec under an Act.
For the purposes of this plan, an employee within the meaning of the first paragraph is deemed to hold pensionable employment when he holds full-time or part-time employment contemplated by the plan, which includes, among other periods, any period during which he is absent without pay, is entitled to salary insurance benefits and, in the case of a female employee, is on maternity leave. When such 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 29.1.
The Government shall identify by regulation the classes of employees who hold pensionable employment for which the basis of remuneration is 200 days.
1973, c. 12, s. 3; 1974, c. 9, s. 2; 1977, c. 5, s. 14; 1977, c. 68, s. 233; 1978, c. 15, s. 140; 1983, c. 24, s. 1; 1987, c. 47, s. 2; 1987, c. 107, s. 163; 1988, c. 82, s. 1; 1990, c. 87, s. 105; 1991, c. 14, s. 11; 1995, c. 70, s. 16; 2001, c. 31, s. 259; 2002, c. 30, s. 29; 2007, c. 43, s. 43; 2008, c. 25, s. 1; 2015, c. 20, s. 61.
3.1. For the purposes of the plan, an employee shall participate in a plan from his first day of service in pensionable employment. However, if the employee, before participating in this plan, obtained credit for prior service pursuant to the plan, his participation is deemed to begin on the date his application for the redemption of that service was received by Retraite Québec.
An employee shall participate in a plan as long as he remains an employee within the meaning of such plan. However, for the purposes of eligibility for and computation of benefits under this plan, where an employee ceases to be an employee within the meaning of this plan for any period during which he is not in service in pensionable employment, he is deemed to have ceased to participate,
(1)  if he is not entitled to a pension, on his last day of service in pensionable employment or, as the case may be, on the date Retraite Québec received an application for redemption whereby years and parts of a year of service have been credited or transferred to the plan if such date is subsequent to the last day referred to above;
(2)  if he is entitled to a pension, on the first day he became entitled to the pension, from the day or date which would have been considered if paragraph 1 had applied.
1988, c. 82, s. 2; 2015, c. 20, s. 61.
3.2. The provisions of this Act concerning pension credits and the provisions concerning paid-up annuity certificates obtained under a supplemental pension plan with an employer party to this plan also apply to an employee who is a member of the Pension Plan of Management Personnel as if the employee was an employee for the purposes of this plan.
For the purposes of those provisions, the words “plan” and “this plan”, in the case of an employee referred to in the first paragraph, refer to the Pension Plan of Management Personnel unless otherwise indicated by the context or unless otherwise provided.
2001, c. 31, s. 260.
3.3. The employee referred to in section 3.2 is deemed to become a member of this plan on the earlier of the following dates:
(1)   the employee’s first day of service in pensionable employment under the Pension Plan of Management Personnel if, before becoming a member of that plan, the employee caused years or parts of a year of service to be counted for the purpose of acquiring a pension credit or a paid-up annuity certificate;
(2)  the date Retraite Québec received an application for redemption whereby years and parts of a year of service were counted under this plan for the purpose of acquiring a pension credit.
The employee shall be a member of this plan as long as he or she remains an employee for the purposes of the Pension Plan of Management Personnel. The employee is deemed to have ceased to be a member on the date determined by section 9 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1).
An employee referred to in the first paragraph who retires under the Pension Plan of Management Personnel is deemed to retire under this plan on the same date. The employee’s application for a pension filed under the Act respecting the Pension Plan of Management Personnel is deemed to be an application for payment of a pension credit. Division II.1 of Chapter V.1 and Division I of Chapter VII and Chapter VII.1 of this Title do not apply to that employee.
2001, c. 31, s. 260; 2015, c. 20, s. 61.
4. This retirement 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 he attains 69 years of age;
(3)  is excluded therefrom by regulation by reason of his class or conditions of employment or his remuneration or mode of remuneration;
(4)  is entitled to benefits under a retirement plan provided for in the Courts of Justice Act (chapter T-16);
(5)  is member of the Sûreté du Québec;
(6)  is a Member of the National Assembly
(7)  (paragraph repealed);
(8)  is a member of the Pension Plan of Peace Officers in Correctional Services;
(9)  subject to section 3.2 of this Act, is a member of the Pension Plan of Management Personnel.
1973, c. 12, s. 4; 1977, c. 5, s. 14; 1977, c. 21, s. 2; 1980, c. 11, s. 80; 1983, c. 24, s. 1; 1983, c. 55, s. 148; 1987, c. 47, s. 3; 1987, c. 107, s. 164; 1990, c. 87, s. 105; 1991, c. 77, s. 35; 1997, c. 50, s. 13; 2001, c. 31, s. 261; 2004, c. 39, s. 80.
5. An employee is no longer an employee within the meaning of the plan on 31 December of the year in which he attains 69 years of age.
1973, c. 12, s. 5; 1974, c. 9, s. 3; 1977, c. 21, s. 3; 1983, c. 24, s. 1; 1987, c. 47, s. 4; 1988, c. 82, s. 3; 1991, c. 77, s. 36; 1997, c. 50, s. 14.
6. This plan applies to employees who are members of a supplemental pension plan with an employer party to this plan if the employees so elect by means of a poll. The rules governing the poll are prescribed by regulation.
Such poll shall be held within six months of the date of delivery by Retraite Québec of the following documents:
(1)  the text of the supplemental pension plan and the regulations relating to it;
(2)  the most recent actuarial valuation of such plan;
(3)  the most recent balance sheet of the financial management of such plan;
(4)  a detailed statement of the pension credit accrued under such plan to each employee.
To the extent provided for by section 3.2, the plan also applies to the employees referred to in section 20 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) who are members of a supplemental pension plan with an employer party to this plan and by the Pension Plan of Management Personnel, if those employees so elect by means of a poll held in accordance with the first and second paragraphs.
This section does not apply to employees of a research centre within the meaning of section 6.2.
1973, c. 12, s. 6; 1974, c. 9, s. 4; 1983, c. 24, s. 1; 1987, c. 47, s. 5; 2001, c. 31, s. 262; 2010, c. 11, s. 23; 2015, c. 20, s. 61.
6.1. 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 6.2 and whose remuneration is paid out of the centre’s budget, if both the employer and the employees so elect by means of a poll.
Employees who, on 31 December 2009, contribute to the plan for employment held in a 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, those who, on the date of the poll of the employees, are included in one of the four bargaining units constituted under the Act respecting bargaining units in the social affairs sector (chapter U-0.1) and those to whom the plan, if it became applicable, would not apply by reason of the regulation made under paragraph 3 of section 4 may not make an election for the purposes of the first paragraph.
The employees may hold a poll only after a favourable vote by the employer. The other rules governing the holding of a poll by the employees and by the employer are prescribed by regulation.
2010, c. 11, s. 24.
6.2. 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 pensionable employment under this plan in a research centre 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. 24.
7. In no case may the employees referred to in section 6 or 6.1 who, following their respective polls, have maintained their membership in the supplemental pension plan or chosen not to become members of this plan or the Pension Plan of Management Personnel hold another poll under those sections to elect to become members of this plan or the Pension Plan of Management Personnel before 12 months after the date of their last poll.
Any new poll held by the employees referred to in section 6.1 may be held only after a favourable vote by the employer. The favourable vote must be obtained not more than three months before the date on which the employees hold a new poll.
1976, c. 16, s. 1; 1977, c. 21, s. 4; 1982, c. 33, s. 2; 1983, c. 24, s. 1; 1987, c. 47, s. 6; 2001, c. 31, s. 263; 2010, c. 11, s. 25.
8. The plan applies, subject to the provisions of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), to the employees if they have so elected, in accordance with section 6 or 6.1, from 1 January or 1 July, whichever date occurs first, following the lapse of two months after reception by Retraite Québec of a notice from the representatives of such employees.
1977, c. 21, s. 5; 1983, c. 24, s. 1; 2001, c. 31, s. 264; 2010, c. 11, s. 26; 2015, c. 20, s. 61.
9. Employees in the sectors of health services and social services of a body designated by the Government who, at any date from 30 September 1975, are grouped under an employment that is pensionable employment under this plan are, from the time they are so grouped, members of a retirement plan established by the Government similar to the plan to which they formerly belonged. The first paragraph of section 124 and section 125 apply to the plan so established.
However, they may elect to become members of this plan by means of a poll held in accordance with section 6.
1973, c. 12, s. 7; 1983, c. 24, s. 1; 1987, c. 47, s. 7.
10. The employees of a federal hospital designated by the Government who are grouped under an employment that is pensionable employment under this plan or the Pension Plan of Management Personnel may elect, in accordance with the rules and conditions fixed by the Government, to become members of this plan, of the Pension Plan of Management Personnel if, in the latter case, they hold employment that is pensionable employment under that plan, or of a retirement plan established by the Government similar to the plan to which they formerly belonged. The first paragraph of section 124 and section 125 apply to the plan so established.
An order made under the first paragraph may not have effect more than 12 months before its adoption.
1973, c. 12, s. 8; 1977, c. 21, s. 6; 1980, c. 18, s. 1; 1982, c. 33, s. 3; 1983, c. 24, s. 1; 1987, c. 47, s. 8; 1995, c. 46, s. 4; 2001, c. 31, s. 265.
10.0.1. Employees of the federal government who transfer to an employment that is pensionable employment under this plan or the Pension Plan of Management Personnel within the framework of an agreement between the Government of Canada and the Gouvernement du Québec may, where the agreement so provides, elect, in accordance with the rules and conditions fixed by the Government, to become members of this plan, of the Pension Plan of Management Personnel if, in the latter case, they hold employment that is pensionable employment under this plan, or of a pension plan established by the Government in respect of those employees or of each group of employees affected by such an agreement and similar to the plan to which they formerly belonged. Section 125 applies to the plan so established.
No order made under the first paragraph may have effect more than 6 months before its adoption.
1991, c. 14, s. 12; 1997, c. 71, s. 27; 2001, c. 31, s. 266.
10.1. (Repealed).
1987, c. 47, s. 8; 1990, c. 5, s. 22; 1990, c. 32, s. 4; 1991, c. 77, s. 37; 1992, c. 67, s. 31; 1995, c. 13, s. 1; 2001, c. 31, s. 267.
10.2. For the purposes of partition of the family patrimony, the Government may render wholly or partly applicable to the plan established pursuant to section 10.0.1 the rules, with the necessary modifications, prescribed in Chapter VII.1 of Title I or enacted by it under the provisions of that chapter. It may also, for the same purposes, prescribe special provisions concerning the establishment and assessment of the benefits accrued under such plan and the reduction, by reason of payment of the amounts granted to the spouse, of amounts payable under such plan.
1992, c. 16, s. 5; 1995, c. 70, s. 17; 2001, c. 31, s. 268.
11. The actuarial value of the benefits accumulated in each of the plans to which the employees described in section 9 or 10 formerly belonged is established as of the date on which they were grouped.
The actuarial value is established on the basis of the same actuarial principles as the actuarial valuation of their retirement plan. The amounts corresponding to that value are transferred to Retraite Québec.
Where the employees elect to become members of this plan or of the Pension Plan of Management Personnel, sections 80 to 83 and 101 to 109 apply, with the necessary modifications.
1973, c. 12, s. 9; 1977, c. 21, s. 7; 1982, c. 33, s. 4; 1983, c. 24, s. 1; 1987, c. 47, s. 9; 2001, c. 31, s. 269; 2015, c. 20, s. 61.
12. An employee who ceases to be a member of a supplemental pension plan with an employer contemplated by this plan and who subsequently holds the same employment or another employment that is pensionable employment under that supplemental pension plan becomes a member of this plan, unless the supplemental pension plan requires him to again become a member of that plan by virtue of a clause respecting interruption of service.
1973, c. 12, s. 10; 1983, c. 24, s. 1; 1987, c. 47, s. 10.
13. Every employee who is a member of the Civil Service Superannuation Plan or the Teachers Pension Plan may elect to become a member of this plan by sending a notice to that effect before 1 January 1991.
The plan applies to such employee on the first day of the month following by not less than three months the reception of the notice.
1973, c. 12, s. 11; 1983, c. 24, s. 1; 1987, c. 47, s. 11; 1990, c. 32, s. 5.
CHAPTER II
PENSIONABLE SALARY, YEARS OF SERVICE, HARMONIZED SERVICE AND REDEMPTION
1983, c. 24, s. 1; 2007, c. 43, s. 44.
DIVISION I
PENSIONABLE SALARY
1983, c. 24, s. 1.
14. 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 if the employee had not been on paternity or adoption 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 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.
1973, c. 12, s. 12; 1974, c. 9, s. 5; 1983, c. 24, s. 1; 1988, c. 82, s. 4; 1991, c. 77, s. 38; 2006, c. 55, s. 18; 2010, c. 11, s. 27; 2010, c. 29, s. 1.
14.1. When the pensionable salary of an employee who ceases to participate in 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. 45.
15. (Repealed).
1973, c. 12, s. 13; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1985, c. 18, s. 1; 1988, c. 82, s. 5.
16. Notwithstanding section 14, any 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 participate in the plan if the lump sum is paid as an increase or adjustment of the salary for a period prior to the pensioner’s or person’s membership in the plan.
1973, c. 12, s. 14; 1983, c. 24, s. 1; 1987, c. 47, s. 12; 1987, c. 107, s. 165; 1988, c. 82, s. 6; 1990, c. 32, s. 6; 2007, c. 43, s. 46.
16.1. The pensionable salary of an employee who is released with pay for union activities is the salary paid to him by his employer and the salary, if any, paid to him by a body designated in Schedule II.1.
The body concerned must pay its employer’s contributory amount and deduct the contributions from the pensionable salary it pays to such an employee.
1986, c. 44, s. 65; 1987, c. 47, s. 13; 1995, c. 46, s. 5.
16.2. The pensionable salary of an employee who is released without pay for union activities is the salary paid by a body designated in Schedule II.1.
The body concerned must deduct the contributions from the pensionable salary it pays to the employee and must pay the employer’s contributory amount only on the part of the pensionable salary that exceeds the pensionable salary the employer would have paid if the employee had not been released without pay. The employer referred to in section 31 must pay the contributory amount that would have been paid if the employee had not been released without pay.
2004, c. 39, s. 81.
17. The pensionable salary of an employee in any calendar year shall not be less than the basic salary to which he is entitled in that year, determined in accordance with the conditions of employment applicable to him and taking into account the last paragraph of section 14, with the exception of any lump sum paid subsequently as an increase or adjustment of the pensionable salary for that year.
1973, c. 12, s. 15; 1977, c. 5, s. 14; 1980, c. 18, s. 2; 1983, c. 24, s. 1; 1988, c. 82, s. 7; 2007, c. 43, s. 47; 2010, c. 11, s. 28.
17.1. (Replaced).
1982, c. 51, s. 3; 1983, c. 24, s. 1.
17.2. 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 24 or 24.0.2 is the salary that the employee would have received if he or she had not been absent. Where service is credited pursuant to sections 115.1, 115.10.1, 115.10.4 and 115.10.6, the pensionable salary of the employee is the salary that he or she received during the period of service credited.
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. 30; 2011, c. 24, s. 1; 2015, c. 27, s. 5.
18. The pensionable salary of an employee who simultaneously holds more than one pensionable employment in a year under this plan includes the pensionable salary paid for all such employments 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 of that employee is reduced under section 20, the pensionable salary of the employee is equal to the total of the following amounts:
(1)  the pensionable salary for each employment in respect of which service is credited in full; and
(2)  the 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 that employment.
1973, c. 12, s. 16; 1983, c. 24, s. 1; 1987, c. 47, s. 14; 1988, c. 82, s. 8; 1991, c. 77, s. 39; 1995, c. 46, s. 6; 2007, c. 43, s. 48.
18.1. Notwithstanding sections 14 to 18, the pensionable salary of an employee for one year of service shall not exceed the salary required to arrive at 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 required to arrive at the defined benefit limit is established as if that year were counted for the purposes of section 39.
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 16 receives pensionable salary but is not credited with any service.
1991, c. 77, s. 40; 1992, c. 67, s. 32; 2004, c. 39, s. 82; 2007, c. 43, s. 49; 2008, c. 25, s. 2; 2010, c. 29, s. 2.
18.2. For the purposes of this Act, pensionable salary refers to the pensionable salary determined under this division. However, section 18.1 is excluded from this reference in respect of the years before 1 January 1992.
2004, c. 39, s. 83.
DIVISION II
YEARS OF SERVICE
1983, c. 24, s. 1.
19. One year of service or part of a year of service is credited, for each calendar year, to the employee for service accomplished if the contributions have been paid and not reimbursed and for service that is otherwise credited to him under the provisions of the plan. The same applies with respect to an employee who has at least 40 years of credited service, without the employee being required to pay contributions.
Service is credited according to the number of days and parts of a day for which the employee contributed or was exempt and the days and parts of a day otherwise credited to him 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.
1973, c. 12, s. 17; 1983, c. 24, s. 1; 1995, c. 70, s. 18; 1997, c. 50, s. 15; 2007, c. 43, s. 50; 2010, c. 29, s. 3; 2016, c. 142016, c. 14, s. 2.
20. If an employee simultaneously holds more than one pensionable employment with the same employer under this plan, 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 under the conditions of employment applicable on the last day credited in the year is attached.
However, an employee may not, 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 participate in 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.
1973, c. 12, s. 18; 1982, c. 51, s. 4; 1983, c. 24, s. 1; 1987, c. 47, s. 15; 1988, c. 82, s. 9; 2007, c. 43, s. 51.
20.1. Where section 33 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) applies, the service established in accordance with sections 19 and 20 of this Act shall be credited with up to one year in excess of the service credited under the Pension Plan of Management Personnel.
The pensionable salary attached to pensionable employment under this plan shall be determined in accordance with Division I of this chapter, multiplied by the service credited pursuant to the first paragraph over the service established in accordance with sections 19 and 20 of this Act.
2001, c. 31, s. 270.
20.2. Where 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 19 and 20 is credited up to one year in excess of the service credited under the Pension Plan of Peace Officers in Correctional Services.
Where section 33 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) and section 17 of the Act respecting the Pension Plan of Peace Officers in Correctional Services apply, the service established under sections 19 and 20 is credited up to one year in excess of the total service credited under sections 15 and 16 of the Act respecting the Pension Plan of Peace Officers in Correctional Services and sections 31 to 33.1 of the Act respecting the Pension Plan of Management Personnel.
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 or second paragraph over the service established under sections 19 and 20.
2004, c. 39, s. 84.
21. The days and parts of a day of a period during which an employee receives salary insurance benefits, or during which he would receive such benefits were it not for the waiting period prescribed by the salary insurance plan or were he 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 with exemption from contributions.
1973, c. 12, s. 19; 1974, c. 9, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 16; 1989, c. 76, s. 1; 1992, c. 16, s. 6; 2000, c. 32, s. 7; 2010, c. 11, s. 29.
21.0.1. 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. 30.
21.1. A person referred to in the first paragraph of section 21 who, under the salary insurance plan provided for in the person’s conditions of employment, is entitled only to salary insurance benefits for a maximum period of two years of service, shall continue to participate in the plan, even if the person’s employer has terminated the person’s employment, during the year following the last day of that two-year period, if on that day the person is disabled within the meaning of the person’s salary insurance plan.
During that year, the service credited to that person, without contributions, is the service that would have been credited if the person had held employment and the person’s pensionable salary is the salary the person would have received.
However, the service credited to a person who dies, resigns or retires during the year following the two-year period provided for in the first paragraph shall be reduced by the period between the date of the event and the end of that year. The credited service shall also be reduced by the period between the date on which a person is entitled, following an application therefor, to the amount provided for in section 59.1, 59.2 or 59.6.1 and the end of that year.
The service credited under this section to a person who returns to pensionable employment during that period shall be reduced by the period between the person’s first day of service in pensionable employment and the end of that year.
2000, c. 32, s. 8; 2002, c. 30, s. 31.
22. The days and parts of a day of a maternity leave commencing after 31 December 1988 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.
1973, c. 12, s. 20; 1978, c. 15, s. 140; 1983, c. 24, s. 1; 1987, c. 47, s. 17; 1988, c. 82, s. 10; 2006, c. 55, s. 19.
23. 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 21, 22 and 221.1. 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.
1973, c. 12, s. 21; 1978, c. 15, s. 133, s. 140; 1983, c. 24, s. 1; 1988, c. 82, s. 11; 1995, c. 70, s. 19; 2010, c. 29, s. 4; 2016, c. 142016, c. 14, s. 3.
DIVISION II.1
HARMONIZED SERVICE OF EMPLOYEES HOLDING PENSIONABLE EMPLOYMENT FOR WHICH THE BASIS OF REMUNERATION IS 260 DAYS
2007, c. 43, s. 52; 2008, c. 25, s. 3.
23.1. 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 contributed 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 14.1 for the pensionable salary of the year for which no service is credited.
2007, c. 43, s. 52; 2008, c. 25, s. 4.
23.2. 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 section 20, 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. 52.
23.3. When the first paragraph of section 20.1 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 19 and 20.
When the first or second paragraph of section 20.2 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 or second paragraph of that section over the service established under sections 19 and 20.
2007, c. 43, s. 52; 2008, c. 25, s. 5.
DIVISION III
REDEMPTION OF YEARS OF SERVICE
2002, c. 30, s. 32.
24. 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 in whole or in part with that period of absence. However, if that period of absence ended after 31 December 2001, 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 21 or 22 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 158 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 29.0.1 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 Pension Plan of Management Personnel 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.
1973, c. 12, s. 22; 1980, c. 18, s. 3; 1983, c. 24, s. 1; 1985, c. 18, s. 2; 1986, c. 44, s. 66; 1987, c. 107, s. 166; 1988, c. 82, s. 12; 1990, c. 87, s. 31; 1990, c. 87, s. 105; 1992, c. 67, s. 33; 1995, c. 70, s. 20; 2001, c. 31, s. 271; 2002, c. 30, s. 33; 2004, c. 39, s. 85; 2007, c. 43, s. 53; 2015, c. 20, s. 61.
24.0.1. A teacher or officer who ceases to be a member of his plan and becomes a member of this plan may, unless he has elected to become a member under section 13 or 215.0.0.1.1, be credited under this plan with all years or parts of years 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 Civil Service Superannuation Plan (chapter R-12), as the case may be, provided he satisfies the conditions prescribed therein.
1992, c. 67, s. 34; 2000, c. 32, s. 9.
24.0.2. An employee who has had a period of absence without pay at a time he or she held pensionable employment under the Pension Plan of Management Personnel 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 24, 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 24 is a transfer agreement under section 203 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1).
In addition, an employee who, while holding pensionable employment under the Pension Plan of Management Personnel or the Pension Plan of Peace Officers in Correctional Services, ceased 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 of the Act respecting the Pension Plan of Management Personnel 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. 272; 2002, c. 30, s. 34; 2004, c. 39, s. 86; 2007, c. 43, s. 54.
24.1. (Replaced).
1982, c. 51, s. 5; 1983, c. 24, s. 1.
25. The amount required of the employee to pay the cost of redemption provided for in section 24 or 24.0.2 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 cost 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 18.1 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.
1973, c. 12, s. 23; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1985, c. 18, s. 3; 1986, c. 44, s. 67; 2002, c. 30, s. 35; 2004, c. 39, s. 87; 2010, c. 29, s. 5; 2015, c. 20, s. 61.
25.1. 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 in progress on 1 January 1991 or that begins 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, is equal to one-half of the amount determined pursuant to the first or, as the case may be, the second paragraph of section 25.
2002, c. 30, s. 36; 2012, c. 6, s. 23.
26. The amount required to pay the cost of redeeming a period of absence without pay referred to in section 24 or 24.0.2 is payable either in a lump sum or by instalments spread over the period and payable at the times determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his accumulated sick leave. In the latter case, his employer shall pay all or part of the amount according to the terms determined by Retraite Québec.
Any amount paid by instalments bears interest, compounded annually, at the rate provided for in Schedule VII in force on the date on which the application is received and computed from the date on which the redemption proposal made by Retraite Québec expires.
1973, c. 12, s. 24; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1985, c. 18, s. 4; 1986, c. 44, s. 68; 1990, c. 87, s. 32; 1992, c. 67, s. 35; 1997, c. 50, s. 16; 2002, c. 30, s. 37; 2004, c. 39, s. 88; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 4
27. The days and parts of a day during which an employee who belonged to an association of employees designated by the Government was on leave without pay between 22 June 1979 and 13 November 1979, if the leave lasted at least 30 days, are credited to the employee on conditions determined by regulation.
1973, c. 12, s. 25; 1982, c. 51, s. 6; 1983, c. 24, s. 1.
28. The years and parts of a year of teaching that have been recognized for purposes of seniority under a collective agreement applicable between 1979 and 1985, by reason of a dismissal or forced resignation because of marriage or maternity, to a female employee who is a member of the teaching or professional staff of a school board, may be credited.
To have such years and parts of a year credited, the female employee shall pay an amount equal to the contributions reimbursed to her with interest, compounded annually, at an annual rate of 5% for the period included between the date of the reimbursement and 30 June 1973 and at the rates determined in Schedule VI for the period included between 1 July 1973 and the date of receipt of the application.
The pension credit that, where such is the case, would have been granted in respect of one or more of those years or parts of a year or, in the case of an employee who is a member of the Pension Plan of Management Personnel and to whom section 3.2 applies, in respect of one or more of the years or parts of a year credited under section 128 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), is cancelled, and the sums paid in respect thereof are refunded with interest, compounded annually, at the rates determined in Schedule VI until the date the application is received and at the rate determined in Schedule VII from the day following that date until the date the refund is paid.
The amount determined under the second paragraph is payable in a lump sum or by instalments spread over the period and payable at the times 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 it is paid by instalments, it bears interest, compounded annually, at the rate provided for in Schedule VII 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.
1973, c. 12, s. 26; 1983, c. 24, s. 1; 1985, c. 18, s. 5; 1990, c. 87, s. 33; 2001, c. 31, s. 273; 2002, c. 30, s. 38; 2004, c. 39, s. 89; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 5
28.1. Section 28 applies to a female employee of a school board who is a member of the supervisory 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 holds an employment contemplated in this plan.
1985, c. 18, s. 5.
CHAPTER III
CONTRIBUTIONS AND CONTRIBUTORY AMOUNTS
1983, c. 24, s. 1.
DIVISION I
CONTRIBUTIONS
1983, c. 24, s. 1.
29. The employer must withhold each year from the pensionable salary paid to each employee and, in the case of a pensioner or person who ceased to participate in the plan, from the pensionable salary mentioned in section 14.1 or a lump sum mentioned in section 16, an amount established in accordance with the formula provided in Schedule II.1.1 if the pensionable salary 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 amount of the maximum pensionable earnings is multiplied, for the purposes of the first paragraph, by the service credited to the employee, pensioner or person who ceased to participate in the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to participate in the plan contributed or was exempt from contributions in a year. If the basis of remuneration is 260 days, the amount of the maximum pensionable earnings is multiplied, for the purposes of the first paragraph, by the harmonized service of the employee, pensioner or person who ceased to participate in the plan, selecting only the days for which the employee, pensioner or person who ceased to participate in the plan contributed 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.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21; 2000, c. 32, s. 10; 2001, c. 31, s. 274; 2004, c. 39, s. 90; 2007, c. 43, s. 55; 2010, c. 29, s. 6; 2011, c. 24, s. 2; 2016, c. 142016, c. 14, s. 6.
29.0.1. The employer shall also, in accordance with section 29, 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. 39; 2004, c. 39, s. 91; 2015, c. 20, s. 61.
29.1. Except in the case provided for in the third paragraph of section 29, the insurer shall withhold the amount to be withheld under section 29 from any lump sum benefit it pays to an employee under a mandatory supplementary long-term salary insurance plan applicable to management staff in the public and parapublic sectors, within the scope of measures designed to protect the employee’s salary following rehabilitation.
1995, c. 70, s. 22.
29.2. 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. 20; 2010, c. 29, s. 7.
29.3. The amount to be withheld computed under section 29 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 18, the second paragraph of section 20.1 or the third paragraph of section 20.2.
2007, c. 43, s. 56.
30. (Repealed).
1973, c. 12, s. 28; 1983, c. 24, s. 1; 1987, c. 47, s. 19.
DIVISION II
CONTRIBUTORY AMOUNTS
1983, c. 24, s. 1.
31. Employers, except those listed in Schedule II.2, shall pay to Retraite Québec, at the same time as they remit the contributions of their employees, an amount equal to those contributions.
1973, c. 12, s. 29; 1983, c. 24, s. 1; 1992, c. 67, s. 36; 2015, c. 27, s. 6; 2015, c. 20, s. 61.
31.1. (Repealed).
1989, c. 73, s. 3; 2015, c. 27, s. 7.
31.2. In the case referred to in section 29.1, 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.
1995, c. 70, s. 23; 2015, c. 20, s. 61.
31.3. The amounts paid pursuant to sections 31 to 31.2 must be qualifying employer premiums within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
1997, c. 50, s. 17.
32. 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.
1977, c. 21, s. 8; 1977, c. 5, s. 14; 1983, c. 24, s. 1.
CHAPTER IV
BENEFITS
1983, c. 24, s. 1.
DIVISION I
EMPLOYEE’S PENSION
1983, c. 24, s. 1.
§ 1.  — Qualification for pension
1983, c. 24, s. 1.
33. For the purposes of this plan, the normal retirement age is 65 years of age. However, an employee who ceases to participate in the plan is entitled to a pension if the employee
(1)  has attained 60 years of age ;
(2)  has at least 35 years of service ;
(3)  has attained 55 years of age, subject to section 38.
The pension is granted to the employee on the date on which he retires within the meaning of section 40.
1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 20; 1995, c. 70, s. 24; 1997, c. 50, s. 18; 2000, c. 32, s. 11.
33.1. (Repealed).
1990, c. 87, s. 34; 1995, c. 70, s. 25.
34. An employee who is a teacher, within the meaning of the Teachers Pension Plan and who becomes qualified for a pension within two months after the end of a school year is entitled to his 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; and
(2)  in all other cases, the 12-month period generally recognized by the body in the employment contract.
1977, c. 21, s. 8; 1983, c. 24, s. 1; 2008, c. 25, s. 6.
§ 2.  — Computation of the pension of an employee who ceases to participate in the plan before 1 January 2010
1983, c. 24, s. 1; 1997, c. 50, s. 19; 2008, c. 25, s. 7.
34.1. In respect of an employee who ceases to participate in the plan before 1 January 2010, subdivisions 2 and 3 of Division I of Chapter IV of Title I, sections 54, 59.1, 73.3 and 109.2, and, if the employee dies before 1 January 2010, section 43 apply as they read on the date on which the employee ceases to participate in the plan.
2008, c. 25, s. 8.
§ 2.1.  — Computation of the pension of an employee who ceases to participate in the plan after 31 December 2009
2008, c. 25, s. 8.
I.  — General provisions
2008, c. 25, s. 8.
34.2. The annual amount of the pension of an employee who ceases to participate in the plan after 31 December 2009 is equal, on the date on which the employee ceases to participate, 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 18.1, 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 18.1, 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. 8; 2010, c. 29, s. 8; 2016, c. 142016, c. 14, s. 8.
34.3. The average pensionable salaries referred to in subparagraphs 1 and 2 of the first paragraph of section 34.2 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 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. 8.
35. (Repealed).
1977, c. 21, s. 8; 1983, c. 24, s. 1; 1991, c. 77, s. 41; 1995, c. 70, s. 26; 1997, c. 50, s. 20; 2008, c. 25, s. 9.
36. (Repealed).
1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 21; 1988, c. 82, s. 14; 1991, c. 77, s. 42; 1995, c. 70, s. 27; 2007, c. 43, s. 57; 2008, c. 25, s. 9.
36.0.1. (Repealed).
1992, c. 67, s. 37; 2004, c. 39, s. 92; 2008, c. 25, s. 9.
36.1. (Repealed).
1982, c. 51, s. 7; 1983, c. 24, s. 1; 1987, c. 47, s. 22; 1988, c. 82, s. 15; 1991, c. 77, s. 43; 1992, c. 67, s. 38.
II.  — Annualization of salaries and determination of contributory periods for the years of service prior to 2010
2008, c. 25, s. 10.
1.  — Annualized pensionable salary
2008, c. 25, s. 10.
36.1.1. For the purposes of section 34.3, the annualization of salaries for the years of service prior to 2010 is obtained,
(1)  when computing the average pensionable salary referred to in subparagraph 1 of the first paragraph of section 34.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 74; and
(2)  when computing the average pensionable salary referred to in subparagraph 2 of the first paragraph of section 34.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 74. The limit imposed by the first paragraph of section 18.1 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 14 to 18. Despite sections 14.1 and 16, 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 36.1.20 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 22, 85.1 and 221.1 may not be counted in respect of service credited before 1 January 1992.
2008, c. 25, s. 10.
36.1.2. For the purposes of the first paragraph of section 36.1.1, 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 participate in 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 36.1.1.
The amount referred to in the first paragraph is to be added to the results obtained under the first paragraph of section 36.1.1. 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 18.1.
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 36.1.1 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 18 and 20 or 20.1 or 20.2. For the years prior to 2008, if the total service credited is reduced under section 20, the employee is deemed to hold only one employment and the annual basic salary for that employment is the salary attached to the employment held for a proportionally greater number of days in the year or, if such employments were held for proportionally the same number of days, the salary attached to the highest paid employment.
The service credited under section 74 and, for 1990 and 1991, the service credited under section 22 must not be counted for the purposes of the third paragraph.
2008, c. 25, s. 10; 2009, c. 56, s. 5.
36.1.3. For the purposes of paragraph 2 of section 34.3, an annualized pensionable salary resulting from the application of subparagraph 1 of the first paragraph of section 36.1.1 and selected under paragraph 1 of section 34.3 must be reduced by the amount that was added to it under section 36.1.2. That amount must then be added to the result of the multiplication referred to in paragraph 2 of section 34.3.
For the purposes of paragraph 2 of section 34.3, an annualized pensionable salary resulting from the application of subparagraph 2 of the first paragraph of section 36.1.1 and selected under paragraph 1 of section 34.3 must be reduced, if applicable, by the amount that was added under section 36.1.2 after applying the limit imposed by the first paragraph of section 18.1. That amount must then be added to the result of the multiplication referred to in paragraph 2 of section 34.3.
2008, c. 25, s. 10.
2.  — Contributory periods
2008, c. 25, s. 10.
36.1.4. For the purposes of sections 34.3, 39 and the sections that refer to section 39, a contributory period is, for each year, the number of contributory days in the period during which the employee participated in 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 50, 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 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 participate in the plan.
2008, c. 25, s. 10.
3.  — Credited service derived from another plan
2008, c. 25, s. 10.
36.1.5. 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 determining 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 section 39, and of section 43 to the extent that it refers to section 39.
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 III.3 of Chapter VI of Title I or under a transfer agreement entered into under section 158, section 133 of the Act respecting the Pension Plan of Peace Officers in Correctional Services or section 203 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) 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. 10.
III.  — Annualization of salaries and determination of contributory periods for the years of service subsequent to 2009
2008, c. 25, s. 10.
1.  — Annualized pensionable salary
2008, c. 25, s. 10.
36.1.6. For the purposes of section 34.3, the annualization of salaries for the years of service subsequent to 2009 is obtained,
(1)  when computing the average pensionable salary referred to in subparagraph 1 of the first paragraph of section 34.2, by dividing the aggregate of the adjusted pensionable salary for such a year and the lump sum attributed to that year under section 36.1.20 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 34.2, by dividing the aggregate of the adjusted pensionable salary for such a year and the lump sum attributed to that year under section 36.1.20 by the harmonized service for the year. The limit imposed by the first paragraph of section 18.1 applies to the result obtained for each year.
2008, c. 25, s. 10.
2.  — Adjusted pensionable salary
2008, c. 25, s. 10.
36.1.7. 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 14 to 17.2, 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 23.1.
However, if a lump sum included in the pensionable salary is paid during a 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 14.1 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. 10.
36.1.8. 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 participated in 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. 10.
36.1.9. 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 II.1 to an employee released with pay for union activities during a year, or the portion of the pensionable salary paid by such a body to an employee released without pay that exceeds the pensionable salary the employer would have paid if the employee had not been so released, must be subtracted, for the purpose of computing the adjusted pensionable salary for the year, from the pensionable salary established under sections 14 to 17.2. The pensionable salary or that portion of pensionable salary paid to the employee by the body 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 36.1.20.
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 II.1 to an employee released with pay for union activities during the period referred to in the first paragraph of section 36.1.8, or the portion of the basic salary paid by such a body to an employee released without pay that exceeds the basic salary the employer would have paid if the employee had not been so released, is deemed to be, for the purpose of computing the annualized pensionable salary, a lump sum attributed to the year under section 36.1.20.
2008, c. 25, s. 10.
36.1.10. The adjusted pensionable salary of an employee to whom section 36.1.11 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 36.1.7 or 36.1.8 and 36.1.9 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 20, 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. 10.
36.1.11. 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. 10.
36.1.12. In the case referred to in the first paragraph of section 20.1, the adjusted pensionable salary attached to pensionable employment under the plan is the adjusted pensionable salary computed under sections 36.1.7 or 36.1.8 and 36.1.9, multiplied by the credited service established under the first paragraph of section 20.1 and divided by the service established in accordance with sections 19 and 20.
In the case referred to in the first or second paragraph of section 20.2, the adjusted pensionable salary attached to pensionable employment under the plan is the adjusted pensionable salary computed under sections 36.1.7 or 36.1.8 and 36.1.9, multiplied by the credited service established under the first or second paragraph of section 20.2 and divided by the service established in accordance with sections 19 and 20.
2008, c. 25, s. 10.
3.  — Harmonized service of employees who hold pensionable employment for which the basis of remuneration is 200 days
2008, c. 25, s. 10.
36.1.13. 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 36.1.8 and 36.1.9 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 36.1.8.
2008, c. 25, s. 10.
4.  — Harmonized service of employees who hold more than one pensionable employment
2008, c. 25, s. 10.
36.1.14. For the purposes of this subdivision, the harmonized service of an employee to whom section 36.1.15 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 23.1 or 36.1.13, if the total service credited in respect of such employments does not exceed one year.
If the total service credited in respect of the pensionable employments held by the employee is reduced under section 20, 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. 10.
36.1.15. 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. 10.
36.1.16. For the purposes of this subdivision, in the case referred to in the first paragraph of section 20.1, the harmonized service in respect of a pensionable employment under the plan is the harmonized service established under section 23.1 or 36.1.13, multiplied by the credited service established under the first paragraph of section 20.1 and divided by the service established in accordance with sections 19 and 20.
In the case referred to in the first or second paragraph of section 20.2, the harmonized service attached to pensionable employment under the plan is the harmonized service established under section 23.1 or 36.1.13, multiplied by the credited service established under the first or second paragraph of section 20.2 and divided by the service established in accordance with sections 19 and 20.
2008, c. 25, s. 10.
5.  — Contributory periods
2008, c. 25, s. 10.
36.1.17. For the purposes of sections 34.3, 39 and the sections that refer to section 39, 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 participated in 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 50, 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 23.1.
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 participated in 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 50, 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 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 participate in the plan.
In the case of an employee to whom section 14.1 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. 10.
36.1.18. 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. 10.
6.  — Credited service derived from another plan
2008, c. 25, s. 10.
36.1.19. For the purpose of determining 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 established under the first plan and the data related to the employee’s membership in that plan and reported by the employer under section 188 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 section 3.1 when that section is required for the application of this subdivision, 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 III.3 of Chapter VI of Title I or under a transfer agreement entered into under section 158, section 133 of the Act respecting the Pension Plan of Peace Officers in Correctional Services or section 203 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) 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. 10.
IV.  — Miscellaneous provisions
2008, c. 25, s. 10.
36.1.20. A lump sum paid as an increase in or adjustment to the pensionable salary for a previous year and included in the pensionable salary established under sections 14 to 18 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 18, 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 16 and attributed to a given year by the lump sum referred to in that section.
2008, c. 25, s. 10.
36.2. (Repealed).
1987, c. 107, s. 168; 1990, c. 87, s. 35; 2004, c. 39, s. 93; 2007, c. 43, s. 58; 2008, c. 25, s. 11.
37. For the purposes of subparagraph 1 of the first paragraph of section 34.2, the average pensionable salary may in no case be less than $7,000.
1973, c. 12, s. 30; 1983, c. 24, s. 1; 1992, c. 67, s. 39; 1995, c. 70, s. 28; 2008, c. 25, s. 12.
38. Where an employee is entitled to a pension under subparagraph 3 of the first paragraph of section 33, 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 that pension is granted and the nearest date on which the pension would otherwise have been granted to him without actuarial reduction, at the time he ceased to participate in the plan, under this division and, if applicable, under section 215.0.0.6 or pursuant to Title IV.1 where the related provisions of that Title have not ceased to have effect on the date on which he retires.
Where section 74.1 applies, the amount of the employee’s pension established under the first paragraph must take into account the provisions of the regulation made under section 74.2.
1973, c. 12, s. 31; 1983, c. 24, s. 1; 1987, c. 47, s. 23; 1990, c. 87, s. 36; 1993, c. 41, s. 10; 1995, c. 13, s. 2; 1995, c. 70, s. 29; 1997, c. 50, s. 21; 2000, c. 32, s. 12.
39. From the month following the sixty-fifth birthday of a pensioner or from the month following the date of his retirement if that date is subsequent to his sixty-fifth birthday, his pension is reduced by the amount obtained by multiplying it by
(1)  0.7%;
(2)  the number of years of service credited after 31 December 1965, up to 35;
(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 5, or where the total amount is less than 5, 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 43.1, 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 he attains 69 years of age, the reduction provided for in the first paragraph applies from the month following that date as if he had retired.
1973, c. 12, s. 32; 1977, c. 21, s. 9; 1982, c. 51, s. 8; 1983, c. 24, s. 1; 1990, c. 87, s. 37; 1997, c. 50, s. 22.
§ 3.  — Maximum benefits
1997, c. 50, s. 23.
39.1. 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 (R.S.C. 1985, c. 1 (5th Suppl.)).
1997, c. 50, s. 23; 2008, c. 25, s. 13.
§ 4.  — Payment of pension
1997, c. 50, s. 23.
40. The pension becomes payable to the employee entitled to it from the day on which he retires.
An employee who ceases to participate in the plan and is eligible for a pension without actuarial reduction is presumed to retire on the day after the day on which he ceases to participate in the plan. However, if the employee continues to hold pensionable employment under the plan after 30 December of the year in which he attains 69 years of age, the day after the day on which he ceases to hold such employment is the day on which he retires.
An employee who ceases to participate in the plan, who is eligible for an actuarially reduced pension and who applies therefor retires
(1)  on the day after the day on which he ceases to participate in the plan, if his pension application is received at Retraite Québec within 60 days of the day on which he ceases to participate in the plan;
(2)  on the date of receipt of his pension application if the date falls more than 60 days after the date on which he ceased to participate in the plan, but not after the date on which the pension would otherwise have been granted to him without actuarial reduction at the time he ceased to participate in the plan;
(3)  on the date of his choice if it is after the date of receipt of the pension application and the date on which he ceased to participate in the plan, but not after the date on which the pension would otherwise have been granted to him without actuarial reduction at the time he ceased to participate in the plan; or
(4)  on the first date on which a pension would otherwise have been granted to him without actuarial reduction at the time he ceased to participate in 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, he is presumed to retire on the first date on which a pension would otherwise have been granted to him without actuarial reduction at the time he ceased to participate in the plan.
1973, c. 12, s. 33; 1983, c. 24, s. 1; 1988, c. 82, s. 17; 1991, c. 77, s. 44; 1995, c. 46, s. 7; 1997, c. 50, s. 24; 2015, c. 27, s. 8; 2015, c. 20, s. 61.
40.1. 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. 9; 2015, c. 20, s. 61.
41. 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 participate in 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.
1973, c. 12, s. 34; 1983, c. 24, s. 1; 1987, c. 47, s. 24; 2007, c. 43, s. 59.
42. (Repealed).
1973, c. 12, s. 35; 1974, c. 9, s. 7; 1983, c. 24, s. 1; 1992, c. 67, s. 40; 1995, c. 46, s. 31; 1999, c. 73, s. 3; 2007, c. 43, s. 60.
DIVISION II
SPOUSE’S PENSION
1983, c. 24, s. 1.
43. From the day the 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 entitled to 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 otherwise have been entitled to receive, or which the employee would have been entitled to receive, with, in every case, the reduction provided for in section 39 from the month following the death, even where 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 participate in the plan and was eligible for a pension.
1973, c. 12, s. 36; 1977, c. 21, s. 10; 1982, c. 51, s. 9; 1983, c. 24, s. 1; 1988, c. 82, s. 18; 1997, c. 50, s. 25; 2007, c. 43, s. 61.
43.1. The employee who applies for a pension or the pensioner may elect to reduce his pension by 2% for its duration to allow his spouse to obtain 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 43. An employee who is entitled to a deferred annuity may also make such an election in the 90 days preceding the date of his sixty-fifth 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.
1990, c. 87, s. 38; 2015, c. 27, s. 10; 2015, c. 20, s. 61.
43.1.1. Despite section 43, 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 pension application but before the 31st day following the date of the notice from Retraite Québec inviting him to express his will regarding the election provided for in section 43.1 and before Retraite Québec receives the expression of his will regarding the election provided for in section 43.1.
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 39, even if the pensioner died before attaining 65 years of age.
2015, c. 27, s. 11; 2015, c. 20, s. 61.
43.2. The actuarial value of a pension which becomes payable to the spouse following the death of a person participating in 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 interest accumulated up to the date of death, which amount 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 46.1 applies for the purpose of determining the total of such contributions.
1990, c. 87, s. 38; 1997, c. 50, s. 26; 2004, c. 39, s. 94.
44. 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, as the case may be, 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 pensioner or employee 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 preceding 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.
1973, c. 12, s. 37; 1983, c. 24, s. 1; 1988, c. 82, s. 19; 1999, c. 14, s. 23; 2000, c. 32, s. 13; 2002, c. 6, s. 183.
45. The pension granted to the spouse is paid for life and runs until the first day of the month following the spouse’s death.
1973, c. 12, s. 38; 1977, c. 21, s. 11; 1982, c. 33, s. 5; 1983, c. 24, s. 1; 1987, c. 47, s. 25.
45.1. (Replaced).
1980, c. 18, s. 4; 1983, c. 24, s. 1.
DIVISION III
REIMBURSEMENT AND DEFERRED ANNUITIES
1983, c. 24, s. 1.
§ 1.  — General provisions
1983, c. 24, s. 1.
46. If the employee dies before becoming eligible for a pension and if he has less than two years of service, his contributions shall, subject to sections 58 and 59, be refunded to his spouse or, if he has no spouse, to his successors, with interest, compounded annually, at the rates determined in Schedule VI until the date of death and at the rate determined in Schedule VII from the day following the date of death until the date the refund is paid.
1973, c. 12, s. 39; 1983, c. 24, s. 1; 1987, c. 107, s. 169; 1990, c. 5, s. 23; 1990, c. 87, s. 39; 1995, c. 46, s. 31; 2004, c. 39, s. 95.
46.1. If the employee dies before becoming eligible for a pension and if he has at least two years of service, his spouse or, if he has no spouse, his successors, are entitled to receive the higher of the following two amounts:
(1)  the total contributions with interests accumulated up to the date of death;
(2)  the actuarial value of the deferred annuity established on the date of death in accordance with the actuarial assumptions and methods determined by regulation.
For the purposes of the first paragraph, contributions include the amounts contemplated in section 50, except those paid by the employee or transferred to this plan and for which he has acquired a pension credit. The total of the contributions is established taking account of the second paragraph of section 55 and section 58.
Where section 99 applies, the contributions and the actuarial value of the deferred annuity in respect of the years and parts of a year of service credited pursuant to sections 85.1, 85.3 and 98 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 VII in force on the date of death of the employee and computed from that date to the date on which the refund is made.
1990, c. 87, s. 39; 1995, c. 46, s. 31; 2004, c. 39, s. 96; 2006, c. 55, s. 21.
46.2. If the pensioner who dies has no spouse entitled to a pension, the contributions are refunded to the employee’s successors, subject to sections 58 and 59. 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 balance of the contributions, if applicable, or the contributions are refunded with interest, compounded annually, at the rates determined in Schedule VI until the date of death and at the rate determined in Schedule VII from the day following the date of death until the date the refund is paid.
1990, c. 87, s. 39; 1995, c. 46, s. 31; 2004, c. 39, s. 97.
46.3. 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 had been a pensioner, are entitled to receive, subject to section 58, the difference between the sums of the contributions and pension amounts paid.
2002, c. 30, s. 40.
47. 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 if he has less than two years of service, he is entitled, except if section 21 applies and subject to sections 58 and 59, to the refund of his contributions with interest, compounded annually, at the rates determined in Schedule VI until the date the application is received at Retraite Québec and at the rate determined in Schedule VII from the day following that date until the date the refund is paid. However, he may not obtain the refund if he is a member or resumes membership in this plan or of the Pension Plan of Management Personnel.
If he dies before obtaining the refund, his contributions shall be refunded to his spouse or, if he has no spouse, to his successors.
1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 24; 1990, c. 87, s. 40; 1995, c. 46, s. 31; 2001, c. 31, s. 275; 2004, c. 39, s. 98; 2015, c. 20, s. 61.
48. (Repealed).
1973, c. 12, s. 41; 1974, c. 9, s. 8; 1977, c. 21, s. 12; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 25; 1990, c. 87, s. 41.
49. If the employee referred to in section 47 again participates in the plan without having received the refund of his contributions, the years and parts of a year of service he accumulates are added to those already credited.
1973, c. 12, s. 42; 1983, c. 24, s. 1; 1985, c. 18, s. 6; 1987, c. 47, s. 26; 1987, c. 107, s. 171; 1988, c. 82, s. 21; 1990, c. 87, s. 42.
49.1. The contributions shall be payable to the employee entitled to the refund thereof from the 211th day after the day on which he ceased to be an employee within the meaning of this plan, the Pension Plan of Peace Officers in Correctional Services or the Pension Plan of Management Personnel for the last time. However, the 211-day period does not apply if, according to a medical certificate, the employee is suffering from an illness likely to lead to death within a period of two years.
Every application for the refund of contributions must be filed with Retraite Québec by means of the prescribed form.
1988, c. 82, s. 22; 1995, c. 46, s. 8; 2001, c. 31, s. 276; 2004, c. 39, s. 99; 2015, c. 20, s. 61.
50. For the purposes of this division, except sections 46.1 and 54, contributions include every amount paid by the employee and every contributions from which he was exempt under this plan or under any other pension plan out of which the employee’s service was transferred to this plan, excluding any contribution deducted in excess for any year subsequent to the year 1986. Contributions also include any interest 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 amount of accumulated contributions exceeds the actuarial value of the benefits accrued.
However, the sums paid by an employee who is an employee for the purposes of this plan or, pursuant to section 3.2, the Pension Plan of Management Personnel into a supplemental pension plan established by an employer party to those plans are reimbursed if the funds have been transferred to this plan.
1973, c. 12, s. 43; 1977, c. 21, s. 13; 1982, c. 33, s. 7; 1983, c. 24, s. 1; 1985, c. 18, s. 7; 1987, c. 47, s. 27; 1987, c. 107, s. 172; 1990, c. 87, s. 43; 2001, c. 31, s. 277; 2004, c. 39, s. 100.
51. An employee who ceases to be a member of this plan when he is not eligible for a pension is entitled, except if section 21 applies, to a deferred pension if he has at least two years of service.
The deferred annuity is cancelled if the person transfers his years and parts of a year of service to the Pension Plan of Management Personnel, the Pension Plan of Peace Officers in Correctional Services or the Pension Plan of Certain Teachers, or if he avails himself of a transfer agreement applicable to this plan entered into in accordance with section 158, or if he dies before his deferred annuity becomes payable. In this latter case, section 46.1 applies.
1973, c. 12, s. 44; 1974, c. 9, s. 9; 1983, c. 24, s. 1; 1987, c. 47, s. 28; 1987, c. 107, s. 173; 1988, c. 82, s. 23; 1990, c. 5, s. 26; 1990, c. 87, s. 44; 1993, c. 41, s. 11; 1995, c. 70, s. 30; 2001, c. 31, s. 278.
51.1. (Replaced).
1982, c. 51, s. 10; 1983, c. 24, s. 1.
52. (Repealed).
1973, c. 12, s. 45; 1980, c. 18, s. 5; 1982, c. 51, s. 11; 1983, c. 24, s. 1; 1987, c. 47, s. 29; 1988, c. 82, s. 24; 1990, c. 87, s. 45.
52.1. (Replaced).
1982, c. 51, s. 12; 1983, c. 24, s. 1.
53. Any deferred annuity is cancelled if the employee again holds pensionable employment and the years of service he accumulates are 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 annuity in accordance with section 51 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 him. 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.
1973, c. 12, s. 46; 1977, c. 21, s. 14; 1980, c. 18, s. 6; 1982, c. 51, s. 13; 1983, c. 24, s. 1; 1987, c. 47, s. 30; 1988, c. 82, s. 25; 1990, c. 87, s. 46; 2004, c. 39, s. 101.
54. The annual amount of the deferred annuity is computed in the same manner as the pension. However, as regards the deferred annuity, the amount obtained under the first paragraph of section 39 is indexed in the same manner as the deferred annuity until 1 January in the year in which the employee reaches 65 years of age.
If the actuarial value of the deferred annuity established in accordance with the actuarial assumptions and methods determined by regulation is less than the total of the contributions with interest accumulated on the date of the employee’s sixty-fifth birthday, the deferred annuity is adjusted so that it is equal in value to the total of the contributions and interest. The second paragraph of section 46.1 applies for the purpose of determining the total of such contributions.
Notwithstanding section 40, an employee who is entitled to a deferred annuity is deemed to retire on the date of his sixty-fifth birthday. The deferred annuity shall be payable to him from that date and for life.
1977, c. 21, s. 15; 1983, c. 24, s. 1; 1987, c. 47, s. 31; 1988, c. 82, s. 26; 1990, c. 87, s. 47; 1991, c. 14, s. 13.
55. Contributions are reimbursed with interest at the rates determined in Schedules VI and VII according to the periods of application of those rates provided for in the relevant sections. Contributions accrued with interest during the period of application of the rates determined in Schedule VI may not be less than the contributions.
However, contributions with respect to service that had been credited to the employee under another pension plan and that has been credited under this plan in accordance with section 98 are reimbursed without interest, except, where applicable, interest payable on the amount determined pursuant to section 46.1.
1973, c. 12, s. 47; 1977, c. 21, s. 16; 1982, c. 51, s. 14; 1983, c. 24, s. 1; 1987, c. 107, s. 174; 1990, c. 87, s. 48; 2004, c. 39, s. 102.
§ 2.  — Special provisions
1983, c. 24, s. 1.
56. (Repealed).
1973, c. 12, s. 48; 1977, c. 21, s. 17; 1980, c. 18, s. 7; 1982, c. 51, s. 14; 1983, c. 24, s. 1; 1985, c. 18, s. 8; 1987, c. 47, s. 32.
57. Every employee who becomes a Member of the National Assembly before a pension or a deferred pension is granted to him shall be entitled to such pension for the years and parts of a year of service that have been credited to him under this plan if they have not been transferred to another pension plan, if he acquires the right to a retirement pension as a Member of the National Assembly and repays the contributions reimbursed to him, where such is the case.
Where the Member became a Member before 1 January 1992, the pension shall be payable from the time he begins to receive the retirement pension acquired as a Member of the National Assembly.
1973, c. 12, s. 49; 1977, c. 21, s. 18; 1982, c. 51, s. 14; 1983, c. 24, s. 1; 1987, c. 107, s. 175; 1992, c. 9, s. 5; 1993, c. 41, s. 12.
58. When contributions are reimbursed, if amounts have been paid as pension benefits 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 value, the total amount of the contributions of the employee, excluding sums paid by the employee and for which a pension credit is granted, and, where such is the case, interest accrued on such contributions up to the date on which a pension became payable, is reduced by the amounts paid as pension benefits from the date on which the pension ceased to be paid and by any amount determined 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 VII 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 benefit was paid, 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 VI.
However, if a pension is payable to the employee, spouse or child under section 99, the reimbursement of contributions provided for in sections 46 and 47 does not include contributions relating to service credited in accordance with sections 85.3 and 98. 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 benefits under section 99. Where the employee is entitled only to a deferred annuity under this plan, the amounts paid as pension benefits under section 99 are deducted only from the amount of contributions relating to service credited in accordance with sections 85.3 and 98 if that pension is more advantageous than the benefits under this plan.
1973, c. 12, s. 50; 1983, c. 24, s. 1; 1985, c. 18, s. 9; 1987, c. 107, s. 176; 1990, c. 87, s. 49; 2004, c. 39, s. 103; 2009, c. 56, s. 6.
58.1. (Replaced).
1982, c. 51, s. 16; 1983, c. 24, s. 1.
59. If an employee having acquired a pension credit dies before the credit becomes payable to him, the amount which he was required to pay to acquire the pension credit is refunded to the employee’s spouse or, if the employee has no spouse, to the employee’s successors with interest, compounded annually, at the rates determined in Schedule VI until the date of death and at the rate determined in Schedule VII from the day following the date of death until the date the refund is paid.
If, at the death of the beneficiary of pension credit, the amount which he had to pay to acquire the pension credit, with accrued interest until the date on which the pension credit became payable, exceeds the total of the amounts paid to him as pension credit, the excess amount is paid in a single payment to his spouse or, if he has no spouse, to his successors. The excess amount bears interest, compounded annually, at the rate determined in Schedule VII in force on the first day of the month following the death and computed from that date until the date of the refund. In addition, for every period during which no amount was paid as pension credit, the excess amount, established on the first day of the period, bears interest, compounded annually, at the rates determined in Schedule VI.
1973, c. 12, s. 51; 1983, c. 24, s. 1; 1990, c. 5, s. 27; 1990, c. 87, s. 50; 1995, c. 46, s. 31; 2001, c. 31, s. 279; 2004, c. 39, s. 104; 2009, c. 56, s. 7.
DIVISION III.0.1
WAIVER
2007, c. 43, s. 62.
59.0.1. The spouse may waive the spousal benefits granted under the pension plan before the date of the death of the employee, of the person who ceased to participate in 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 50 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. 62; 2015, c. 20, s. 61.
DIVISION III.1
EMPLOYEE SUFFERING FROM A TERMINAL ILLNESS
1993, c. 41, s. 13.
59.1. Except in the case of a pensioner, an employee who has ceased to participate in 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 he is entitled only to a deferred pension or to an actuarially reduced pension under section 38 or, where that is the case, section 215.5.0.2, entitled to receive the higher of the following amounts:
(1)  the total contributions with interest accumulated up to the date on which the application is received;
(2)  the actuarial value of his pension established on that date in accordance with the actuarial assumptions and methods determined by regulation under section 46.1.
The same applies to an employee able to provide such a certificate who, if he ceased to participate in this plan on the date on which the application is received, 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 participate in the plan on that date and, subject to section 59.4, is not considered to be an employee for the purposes of the plan, even if he continues to hold pensionable employment after the date on which the application is received.
For the purposes of this section, the contributions include the sums referred to in section 50, with the exception of the sums paid by the employee or transferred to this plan and for which he has obtained a pension credit, and in establishing the total of such contributions, the second paragraph of section 55 and section 58 are taken into account. In addition, where section 99 applies, the contributions and the actuarial value of the pension relating to the years and parts of a year of service credited under sections 85.1, 85.3 and 98 are excluded.
The amount referred to in the first paragraph bears interest, compounded annually, at the rate determined in Schedule VII 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.
1993, c. 41, s. 13; 1995, c. 13, s. 3; 2004, c. 39, s. 105; 2015, c. 20, s. 61.
59.2. The employee referred to in the first or second paragraph of section 59.1 or, for the purposes of section 3.2, in the first and second paragraphs of section 80 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) is also entitled, where applicable, to receive the sums he has paid or which have been transferred to this plan and for which he has obtained a pension credit, with interest, compounded annually, at the rates determined in Schedule VI until the date the application is received at Retraite Québec and at the rate determined in Schedule VII from the day following that date until the date the refund is paid.
1993, c. 41, s. 13; 2001, c. 31, s. 280; 2004, c. 39, s. 106; 2015, c. 20, s. 61.
59.3. The refund of the amount referred to in section 59.1 and, where applicable, section 59.2, cancels entitlement to any other benefit, advantage or reimbursement provided for by this plan.
1993, c. 41, s. 13.
59.3.1. The spouse of an employee referred to in the first or second paragraph of section 59.1 may, upon the death of the employee, obtain that the reimbursement of the amount referred to in the said section or, as the case may be, in section 59.2 be cancelled provided the spouse applies therefor to Retraite Québec before the amount is received. In such a case, the employee’s application for reimbursement is deemed never to have been made.
1995, c. 46, s. 9; 2015, c. 20, s. 61.
59.4. An employee who has ceased to participate in this plan under the second paragraph of section 59.1 or who has ceased to be a member of the Pension Plan of Management Personnel pursuant to the second paragraph of section 80 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), as the case may be, 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 participate or again participate in this plan by sending a notice to that effect to Retraite Québec. Notwithstanding section 3.1, he shall participate in this plan from the date on which the notice is received by Retraite Québec.
1993, c. 41, s. 13; 2001, c. 31, s. 281; 2015, c. 20, s. 61.
59.5. An employee who has availed himself of the first or second paragraph of section 59.1 may be credited with the years or parts of a year of service that had been credited to him before the date of the refund if he applies therefor and pays an amount equal to the amount that was refunded to him, with interest, compounded annually, at the rates determined in Schedule VI from the date the refund is paid until the date the application is received at Retraite Québec and at the rate determined in Schedule VII 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 a lump sum or by instalments spread over the period and at the times determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his accumulated sick leave. In the latter case, his employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If it is paid by instalments, it bears interest, compounded annually, at the rate provided for in Schedule VII 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.
The employee referred to in this section or in section 84 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), if, in the latter case, section 3.2 of this Act applies to the employee, may also be credited with the years or parts of a year of service with which he had been credited before the date of the refund of the amount referred to in section 59.2, and the first and second paragraphs apply, adapted as required. He is then entitled to a pension credit equal to that to which he would have been entitled if the amount had not been refunded.
1993, c. 41, s. 13; 2001, c. 31, s. 282; 2002, c. 30, s. 41; 2004, c. 39, s. 107; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 10
59.6. An employee who has availed himself of the second paragraph of section 59.1 may be credited with the years and parts of a year of service of the period during which he would have participated in this plan had it not been for the application of that paragraph if he applies therefor and pays an amount equal to the contribution he would have paid if he had participated in this plan, with interest, compounded annually, at the rates determined in Schedule VI, 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 VII from the day following that date up to the date of the redemption proposal made by Retraite Québec. However, in respect of the years and parts of a year of service credited to the employee, section 21 applies, where that is the case, as though the employee had participated in this plan during that period.
The amount established under the first paragraph is payable either in a lump sum or by instalments spread over the period and at the times determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his accumulated sick leave. In the latter case, his employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If it is paid by instalments, it bears interest, compounded annually, at the rate provided for in Schedule VII 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.
1993, c. 41, s. 13; 2002, c. 30, s. 42; 2004, c. 39, s. 108; 2007, c. 43, s. 63; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 11
59.6.0.1. An employee who has availed himself or herself of the first or second paragraph of section 80 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) may be credited with the years or parts of a year of service that had been credited to the employee before the date of the refund if the employee applies therefor and pays an amount equal to the amount that was refunded to him or her, with interest, compounded annually, at the rates determined in Schedule VI from the date the refund is paid until the date the application is received at Retraite Québec and at the rate determined in Schedule VII 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 accumulated sick leave. In the latter case, his 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 VII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
The employee may also cause the years or parts of a year of service that had been counted in respect of the employee before the date of the refund of the amount referred to in section 59.2 of this Act to be counted, and the first and second paragraphs apply, with the necessary modifications. The employee is then entitled to a pension credit equal to that to which he or she would have been entitled if the amount had not been refunded.
2001, c. 31, s. 283; 2002, c. 30, s. 43; 2004, c. 39, s. 109; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 12
59.6.0.2. An employee who has availed himself or herself of the second paragraph of section 80 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) may be credited with the years and parts of a year of service of the period during which the employee 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 he or she would have paid if the employee had been a member of that plan, with interest, compounded annually, at the rates determined in Schedule VI, 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 that plan in the course of that year until the date the application is received at Retraite Québec and at the rate determined in Schedule VII from the day following that date up to the date of the redemption proposal made by Retraite Québec. However, in respect of the years and parts of a year of service credited to the employee, section 34 of the Act respecting the Pension Plan of Management Personnel applies, where that is the case, 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 accumulated sick leave. In the latter case, his 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 VII 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. 283; 2002, c. 30, s. 44; 2004, c. 39, s. 110; 2007, c. 43, s. 64; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 13
DIVISION III.2
TOTALLY AND PERMANENTLY DISABLED EMPLOYEE
1995, c. 46, s. 10.
59.6.1. 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 participate in 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 59.1 and, if applicable, the amount referred to in section 59.2. Such a case is governed by sections 59.3, 59.3.1 and 59.5 and, for an employee referred to in section 3.2 who has availed himself or herself of section 88 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), section 59.6.0.1. The expression “locked-in retirement account” has the meaning assigned by the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6).
1995, c. 46, s. 10; 2001, c. 31, s. 284.
DIVISION IV
EMPLOYEE RECEIVING BENEFITS AND A SALARY
1983, c. 24, s. 1.
§ 1.  — General Provisions
1983, c. 24, s. 1.
60. 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 Pension Plan of Management Personnel and receive payment of benefits as a pensioner by way of
(1)  a pension under this plan, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan, the Civil Service Superannuation Plan, the pension plans established under sections 9, 10 and 10.0.1 or a supplemental pension plan the funds of which were transferred under an Act, and the additional benefit under the Pension Plan of Peace Officers in Correctional Services,
(2)  a pension under section 80,
(3)  pension credit under this plan, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan or the Civil Service Superannuation Plan and any benefit payable under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1),
(4)  an annual pension under section 84.
However, the provisions of the first paragraph do not apply from 31 December of the year in which the person attains 69 years of age.
1973, c. 12, s. 52; 1983, c. 24, s. 1; 1986, c. 44, s. 69; 1987, c. 107, s. 177; 1990, c. 87, s. 105; 1991, c. 14, s. 14; 1991, c. 77, s. 45; 1996, c. 53, s. 15; 1997, c. 50, s. 27; 2001, c. 31, s. 285; 2002, c. 30, s. 45; 2004, c. 39, s. 111; 2007, c. 43, s. 65.
61. An employee holding an employment contemplated in this plan who receives benefits is deemed to have retired and is not considered to be an employee for the purposes of the application of this plan.
1973, c. 12, s. 53; 1982, c. 51, s. 17; 1983, c. 24, s. 1.
61.1. The limit imposed by section 18.1 shall not apply for the purposes of this division.
1991, c. 77, s. 46.
62. In no case may the benefits that a pensioner may receive be greater than the amount by which the annual salary exceeds the salary referred to in section 69.
1973, c. 12, s. 54; 1983, c. 24, s. 1; 1987, c. 107, s. 178; 1988, c. 82, s. 27.
63. To determine the benefits that a pensioner is entitled to receive, the benefits are adjusted in accordance with the plan concerned.
1977, c. 21, s. 19; 1982, c. 51, s. 18; 1983, c. 24, s. 1; 1986, c. 44, s. 70; 1987, c. 107, s. 178.
64. The annual salary is equal to the salary defined in section 14,
(1)  received by the pensioner on the day he ceased to participate in the plan, computed on a yearly basis, or
(2)  that he would otherwise have received on the day he ceased to participate in the plan or that he would have received on that day had he not been, among other things, 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 credited to him in respect of service.
1973, c. 12, s. 55; 1974, c. 9, s. 10; 1982, c. 51, s. 19; 1983, c. 24, s. 1; 1985, c. 18, s. 10; 1987, c. 107, s. 178; 1988, c. 82, s. 28; 1997, c. 50, s. 28; 2002, c. 30, s. 73.
65. In the case of a pensioner who, when he was an employee, was holding 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.
1973, c. 12, s. 56; 1977, c. 21, s. 20; 1982, c. 51, s. 20; 1983, c. 24, s. 1; 1987, c. 107, s. 178; 1988, c. 82, s. 29.
66. To determine the annual salary for the years following the year in which the pensioner ceased to participate in the plan, the salary is adjusted for each year concerned and at the intervals 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 the said Act.
However, the first adjustment is made proportionately to the number of days for which the pensioner received or would have received benefits in the year he ceased to participate in the plan in relation to the total number of days in that year.
1973, c. 12, s. 57; 1977, c. 21, s. 21; 1983, c. 24, s. 1; 1987, c. 107, s. 178; 1997, c. 50, s. 29.
67. The amounts payable as benefits are paid, where such is the case, 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;
(3.1)  the pension granted under a supplemental pension plan the funds of which were transferred under an Act;
(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 earned or credited pursuant to section 101 and, as the case may be, section 158 and the amounts payable under section 80;
(8)  the other pension credits granted under this plan, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan or the Civil Service Superannuation Plan;
(9)  the annual pension under section 84.
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, is payable in part only, the payable part is taken, first, out of that portion of the benefits that relates to years of service later than 30 June 1982.
1973, c. 12, s. 58; 1974, c. 9, s. 11; 1977, c. 21, s. 22; 1983, c. 24, s. 1; 1986, c. 44, s. 71; 1987, c. 107, s. 178; 1990, c. 87, s. 105; 1991, c. 14, s. 15; 1996, c. 53, s. 16; 2001, c. 31, s. 286; 2002, c. 30, s. 46; 2007, c. 43, s. 66.
68. Every person who wishes to hold an employment contemplated in this plan and receive benefits must make an application therefor.
He must accompany his application with a certificate of employment containing, in particular, the annual salary contemplated in section 64 and the other information that may be required by Retraite Québec.
1973, c. 12, s. 59; 1974, c. 9, s. 12; 1982, c. 51, s. 21; 1983, c. 24, s. 1; 2015, c. 20, s. 61.
69. 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 which corresponds to the salary defined in section 14 and which has been paid to him in the 12 months preceding the anniversary date or that would have been paid to him had he not been, among other things, absent without pay or receiving salary insurance benefits;
(2)  the estimated amount of the salary which corresponds to the salary defined in section 14 and which the employer is to pay to him for the 12 months following the anniversary date;
(3)  any other information that may be required by Retraite Québec.
1973, c. 12, s. 60; 1974, c. 9, s. 13; 1977, c. 21, s. 23; 1982, c. 51, s. 22; 1983, c. 24, s. 1; 1985, c. 18, s. 11; 1987, c. 107, s. 179; 1988, c. 82, s. 30; 2002, c. 30, s. 73; 2015, c. 20, s. 61.
70. If, as a result of a change or a departure, the salary estimated by the employer differs by 10% or more, the employer, not later than 30 days after changing the salary, must so inform Retraite Québec.
1973, c. 12, s. 61; 1974, c. 9, s. 14; 1983, c. 24, s. 1; 2015, c. 20, s. 61.
70.1. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.2. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.3. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.4. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.5. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.6. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.7. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.8. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.9. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.10. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.11. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.12. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.13. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.14. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
70.15. (Replaced).
1982, c. 51, s. 23; 1983, c. 24, s. 1.
71. If the amount of the benefits computed under section 62 becomes nil, sections 117 to 122, as they read on 31 December 2006, apply.
1973, c. 12, s. 62; 1983, c. 24, s. 1; 2007, c. 43, s. 67.
72. If the pensioner receives less benefit than that to which he is entitled, Retraite Québec shall pay the due amount within 2 months of receiving a report under section 69.
If he receives more benefit than that to which he is entitled, Retraite Québec shall effect compensation for any overpayment made, in the manner determined by regulation under section 147.
No interest may be charged on any sum thus paid or collected.
1973, c. 12, s. 63; 1974, c. 9, s. 15; 1983, c. 24, s. 1; 1987, c. 107, s. 180; 1990, c. 32, s. 7; 2015, c. 20, s. 61.
§ 2.  — Special provision
1983, c. 24, s. 1.
73. A pensioner who holds pensionable employment under the plan shall receive his benefits at the latest from 31 December of the year in which he attains 69 years of age.
1973, c. 12, s. 64; 1983, c. 24, s. 1; 1987, c. 107, s. 181; 1991, c. 77, s. 47; 1997, c. 50, s. 30.
DIVISION IV.1
ADDITIONAL BENEFITS
2000, c. 32, s. 14.
73.1. 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)  the employee had credited 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;
(2)  that was recognized before that date, solely for purposes of eligibility, to a female employee under section 221.1;
(3)  that was recognized before that date, solely for purposes of eligibility, to an employee for the amounts corresponding to years and parts of years so recognized and transferred into a locked-in retirement account after the employee’s employer was designated as a body referred to in Schedule I or after the employee’s participation in the plan after a vote was taken under section 6 or 7 of the Act.
2000, c. 32, s. 14; 2011, c. 24, s. 3.
73.2. An employee who is under 65 years of age is also entitled to have a pension amount of $230 added to the amount of the employee’s pension for each of the years considered pursuant to section 73.1. The amount is payable until the end of the month in which the pensioner attains 65 years of age.
2000, c. 32, s. 14.
73.3. Section 38 applies in respect of any pension amounts added under sections 73.1 and 73.2.
2000, c. 32, s. 14.
73.4. The pension amounts added under sections 73.1 and 73.2 must be consistent with the limits prescribed by regulation, if not, the amounts shall be adjusted in the manner prescribed in the regulation.
2000, c. 32, s. 14.
73.5. The pension amounts added under sections 73.1 and 73.2 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 of the Pension Index determined by that Act over 3%. Section 78 applies to the indexing.
2000, c. 32, s. 14.
73.6. The reduction of 2% referred to in section 43.1 does not apply to the pension amount added under section 73.2 and the pension granted to the spouse, in case of the death of the pensioner, shall be computed without reference to that amount.
2000, c. 32, s. 14.
73.7. Section 73.1 applies to an employee who is entitled to a deferred pension. However, that section and section 73.2 do not apply to the person who ceased to participate in the 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, the Pension Plan of Certain Teachers or pension plans established under sections 9, 10 and 10.0.1, who holds or again holds pensionable employment under this plan or, if the employee is a pensioner under that plan, who holds pensionable employment under the Pension Plan of Peace Officers in Correctional Services or the Pension Plan of Management Personnel, except, in the case of a pensioner, in respect of the years and parts of a year of service that have already entitled the pensioner 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 73.1.
2000, c. 32, s. 14; 2001, c. 31, s. 287; 2004, c. 39, s. 112.
DIVISION V
MISCELLANEOUS PROVISIONS
1983, c. 24, s. 1.
74. 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.
1973, c. 12, s. 65; 1983, c. 24, s. 1; 1987, c. 47, s. 33; 1987, c. 107, s. 182; 2010, c. 29, s. 9.
74.1. For each calendar year from 1 January 1987, 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 begins to participate in 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 participate in 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 participate in 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 the employee had years and parts of a year of service credited or counted under the plan or until the employee becomes eligible for a pension.
Subject to section 74, the first and second paragraphs also apply to an employee to whom the days and parts of a day during which the employee was absent without pay were not credited pursuant to section 24.
The days and parts of a day that are not credited to an employee who, during the year 1988 or a subsequent year, held pensionable employment under the Pension Plan of Peace Officers in Correctional Services for at least one day per year shall also be considered solely for the purposes of eligibility for a pension, if they have not been otherwise considered under this plan.
This section does not apply for the purposes of Division III of Chapter IV of this Title.
2000, c. 32, s. 15; 2002, c. 30, s. 47; 2015, c. 20, s. 61.
74.2. For the purposes of section 74.1, the Government may, by regulation, establish a factor of reduction of a pension and criteria for the application of that factor. The Government may also designate categories of employees to whom the factor and the criteria are not applicable.
2000, c. 32, s. 15; 2004, c. 39, s. 113.
75. The years and parts of years of service for which pension credit is granted under this plan and those for which a pension, a deferred annuity or a paid-up annuity certificate were obtained under a supplemental pension plan from an employer contemplated in this plan, must be added, only for purposes of qualification for any pension, to the years of service credited in accordance with section 19. The same rule applies to years and parts of a year of service recognized solely for purposes of entitlement to a pension under the pension plan of the Sûreté du Québec, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan or the Civil Service Superannuation Plan; the same rule applies to years and parts of years of service not credited under this plan by reason of the application of section 109.2, the second paragraph of section 109.3 and section 109.8 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 to those recognized solely for purposes of entitlement to a pension under an agreement of transferability entered into under section 158 in respect of this plan if, in the last two cases, they have not otherwise been credited under sections 109.4 and 109.9 of this Act or Chapter IX.1 of the Act respecting the Pension Plan of Peace Officers in Correctional Services or under the agreement concerned, as the case may be.
The years and parts of years of service for which pension credit is granted are added, for purposes of qualification for a pension, to the years of service credited to an employee to determine, in 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.
1973, c. 12, s. 66; 1977, c. 21, s. 24; 1983, c. 24, s. 1; 1987, c. 107, s. 183; 1990, c. 87, s. 105; 2004, c. 39, s. 114; 2007, c. 43, s. 68.
76. A paid-up annuity is, for the purposes of the plan, an annuity derived from a supplemental pension plan with an employer contemplated in this plan, the payment of which is fully insured or guaranteed by a government, a company or an insurance company holding a licence issued under the Act respecting insurance (chapter A-32).
1973, c. 12, s. 67; 1983, c. 24, s. 1.
77. Every pension, except a pension paid under section 80, 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 the increase of the Pension Index over 3%;
(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 which 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 which is the most advantageous for the pensioner.
The deferred annuity 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 he reached 65 years of age. From 1 January following the date on which he reached 65 years of age, the deferred annuity is indexed in the manner set out in the first paragraph.
1973, c. 12, s. 68; 1982, c. 33, s. 8; 1982, c. 51, s. 25; 1983, c. 24, s. 1; 1990, c. 87, s. 51; 1991, c. 77, s. 48; 2000, c. 32, s. 16; 2010, c. 29, s. 10.
77.0.1. The part of the pension attributable to service subsequent to 30 June 1982 but prior to 1 January 2000, paid out of the employees’ contribution fund, is indexed on 1 January following the receipt by the Minister of the report of the independent actuary or of the actuarial valuation update referred to in the first paragraph of section 174 by one half of the rate of increase in the Pension Index determined in the Act respecting the Québec Pension Plan (chapter R-9) instead of being indexed in accordance with section 77 if
(1)  the rate thus obtained is more advantageous;
(2)  the actuarial valuation, the validity of whose assumptions has been confirmed by an independent actuary, or the actuarial valuation update shows a surplus that exceeds 20% of the actuarial value of the benefits payable out of the employees’ contribution fund; and
(3)  the part of the surplus that exceeds that 20% allows the financing of the additional cost of the indexation.
For the purposes of the first paragraph,
(1)  “surplus” means any amount by which the actuarial value of the members’ fund, within the meaning of the actuarial valuation, exceeds the actuarial value of the benefits accrued on the date of the valuation and payable out of the fund, as determined by that actuarial valuation or the update, as the case may be;
(2)  “additional cost” means the value, established on 31 December of the year preceding the year during which the indexation applies, which corresponds to the difference between the actuarial value of the part of the pension referred to in the first paragraph that would be payable if it were indexed in accordance with the first paragraph and its actuarial value if it were indexed in accordance with subparagraph 2 of the first paragraph of section 77.
2011, c. 24, s. 4.
77.0.2. If the indexation provided for in the first paragraph of section 77.0.1 applies, the Government may, not later than 1 July of the year during which the indexation applies, decide to index in accordance with that section the part of the pension referred to in that paragraph but payable out of the employers’ contributory fund at the Caisse de dépôt et placement du Québec or, if that fund is exhausted, first out of the funds capitalized in accordance with section 32 and after that, out of the Consolidated Revenue Fund.
If the Government decides to index the part of the pension credited through government contributions under the first paragraph, the part of the pension attributable to service subsequent to 30 June 1982 but prior to 1 January 2000, paid out of the Consolidated Revenue Fund under the third paragraph of section 130, is indexed by one half of the rate of increase in the Pension Index determined in the Act respecting the Québec Pension Plan (chapter R-9).
2011, c. 24, s. 4.
77.1. (Replaced).
1982, c. 33, s. 8; 1982, c. 51, s. 26; 1983, c. 24, s. 1.
78. The first indexing of a pension, except a deferred annuity, 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 participate in this plan in relation to the total number of days in that year;
(2)  in the case of a pension granted to the spouse where the employee qualified for a pension at the time of his death, to the number of days for which the pension was or would have been paid during the year of the death, in relation to the total number of days in that year.
In the case of a deferred annuity, 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.
1977, c. 21, s. 25; 1982, c. 51, s. 27; 1983, c. 24, s. 1; 1990, c. 87, s. 52; 1997, c. 50, s. 31.
79. Retraite Québec, upon the application of a beneficiary other than a beneficiary contemplated in section 60, 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 if the aggregate amount of the benefits does not exceed $811 annually.
The amount of $811 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.
1973, c. 12, s. 69; 1974, c. 9, s. 16; 1982, c. 51, s. 27; 1983, c. 24, s. 1; 1986, c. 44, s. 72; 1990, c. 87, s. 53; 2015, c. 20, s. 61.
CHAPTER V
OTHER BENEFITS
1983, c. 24, s. 1.
DIVISION I
BENEFITS PAYABLE UNDER A SUPPLEMENTAL PENSION PLAN
1983, c. 24, s. 1.
80. Retraite Québec shall pay the pensions and the deferred annuities of persons who, upon the transfer of funds made following the poll held under section 6, were no longer members of a supplemental pension plan with an employer contemplated by this plan, if the funds for payment of the pensions are also transferred.
In the case where the supplemental pension plan is a plan to which the Government is not a signatory and entails an initial unfunded liability or an experience deficiency or both such liability and deficiency which is or are not amortized by a valid claim corresponding to the sums required to eliminate such liability and deficiency, the benefits shall be reduced, according to the order of priorities determined by regulation, to obtain full capitalization of such supplemental pension plan.
1973, c. 12, s. 70; 1977, c. 21, s. 26; 1982, c. 51, s. 28; 1983, c. 24, s. 1; 1985, c. 18, s. 12; 1987, c. 47, s. 34; 2015, c. 20, s. 61.
80.1. (Replaced).
1982, c. 51, s. 28; 1983, c. 24, s. 1.
80.2. (Replaced).
1982, c. 51, s. 28; 1983, c. 24, s. 1.
80.3. (Replaced).
1982, c. 51, s. 28; 1983, c. 24, s. 1.
80.4. (Replaced).
1982, c. 51, s. 28; 1983, c. 24, s. 1.
80.5. (Replaced).
1982, c. 51, s. 28; 1983, c. 24, s. 1.
80.6. (Replaced).
1982, c. 51, s. 28; 1983, c. 24, s. 1.
81. The person who, upon the transfer of funds made following the poll held under section 6, was no longer a member of a supplemental pension plan with an employer contemplated by this plan, is entitled
(1)  either to the reimbursement of his contributions with interest if thus entitled under the plan, if the person is under 65 years of age and if the funds are transferred;
(2)  or to a pension credit in accordance with section 101 if the funds are transferred.
Contributions bear interest, for the period prior to the transfer of funds, at the rate determined by the supplemental pension plan.
1973, c. 12, s. 71; 1976, c. 51, s. 10; 1977, c. 5, s. 14; 1977, c. 21, s. 27; 1980, c. 18, s. 8; 1980, c. 11, s. 81; 1983, c. 24, s. 1; 1987, c. 47, s. 35.
82. Retraite Québec shall pay the pensions according to the terms and conditions set out in the supplemental pension plan, but in the manner provided in section 148.
1973, c. 12, s. 72; 1976, c. 51, s. 11; 1977, c. 5, s. 14; 1977, c. 21, s. 28; 1980, c. 18, s. 9; 1980, c. 11, s. 82; 1983, c. 24, s. 1; 1987, c. 47, s. 36; 2015, c. 20, s. 61.
83. (Repealed).
1973, c. 12, s. 73; 1983, c. 24, s. 1; 1988, c. 82, s. 31; 2001, c. 31, s. 288; 2007, c. 43, s. 69.
DIVISION II
SPECIAL BENEFITS
1983, c. 24, s. 1.
84. The pension granted pursuant to section 106 of this Act as it read before 1 July 1983 is paid to the pensioner for life.
The spouse or, where there is no spouse, the successors of a deceased pensioner are entitled to receive, until the first day of the month following the death of the pensioner, the pension pertaining to the month of death that he would have received or would otherwise have received.
1973, c. 12, s. 74; 1977, c. 21, s. 29; 1980, c. 18, s. 10; 1983, c. 24, s. 1; 1987, c. 47, s. 37; 1994, c. 20, s. 11; 1995, c. 46, s. 31; 1999, c. 73, s. 4.
84.1. (Replaced).
1982, c. 51, s. 29; 1983, c. 24, s. 1.
85. Sections 91 to 93 do not apply in the case provided for in section 84.
1973, c. 12, s. 75; 1982, c. 51, s. 30; 1983, c. 24, s. 1; 1988, c. 82, s. 32; 2007, c. 43, s. 70.
CHAPTER V.1
SPECIAL MEASURES
1987, c. 47, s. 38.
DIVISION I
MATERNITY LEAVE
1987, c. 47, s. 38.
85.1. Every female employee who was granted a 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 which was in progress on 1 July 1965 or which 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 maternity leave.
Every female employee who was granted a maternity leave may be credited, without contributions and up to 120 contributory days, for pension purposes under this plan, with the days of the maternity leave which was in progress on 1 July 1976 or which began after that date but ended before 1 July 1983.
To be credited with the days of the maternity leave, the employee referred to in the first or second paragraph is required to have contributed to the pension fund of officers of education established by Part VIII of the Education Act, the Teachers Pension Plan, the Civil Service Superannuation Plan or this plan, as the case may be, during the 12 months preceding the beginning of the maternity leave, and to have contributed again to the Teachers Pension Plan, the Civil Service Superannuation Plan or this 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 the maternity leave pursuant to the provisions relating to the redemption of period of absence without pay are reimbursed without interest if the period of absence was redeemed while the Teachers Pension Plan or the Civil Service Superannuation Plan was applicable to her and the sums paid by the employee are reimbursed with interest if the period of absence was redeemed while this plan was applicable to her. In this last case, the interest is compounded annually, at the rates determined in Schedule VI until the date the application is received at Retraite Québec and at the rate determined in Schedule VII from the day following that date until the date the refund is paid. However, if the period redeemed in respect of a maternity leave which ended before 1 July 1976 exceeds 100 days, the maternity leave cannot be credited without contributions and the sums paid by the employee cannot be reimbursed. If the period redeemed in respect of a maternity leave in progress on 1 July 1976, or which 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.
1982, c. 51, s. 30; 1983, c. 24, s. 1; 1987, c. 47, s. 38; 1990, c. 87, s. 54; 1991, c. 14, s. 16; 2002, c. 30, s. 73; 2004, c. 39, s. 115; 2007, c. 43, s. 71; 2015, c. 20, s. 61.
85.2. That part of the pension attributable to service credited pursuant to section 85.1, if the service is credited for a year credited to the employee pursuant to section 85.3, is increased 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 78 applies to the increase. In all other cases, sections 77 and 78 apply, as well as sections 77.0.1 and 77.0.2, where applicable.
Section 99 and the last paragraph of section 130 apply in respect of service credited under this division as regards an employee who was granted a maternity leave while she was a member of the pension fund of officers of education established under Part VIII of the Education Act (R.S.Q. 1964, c. 235) or while she was a teacher within the meaning of the Teachers Pension Plan.
1982, c. 51, s. 30; 1983, c. 24, s. 1; 1987, c. 47, s. 38; 1991, c. 14, s. 17; 1991, c. 77, s. 49; 2011, c. 24, s. 5.
DIVISION II
YEARS REIMBURSED BY REASON OF MARRIAGE, PREGNANCY OR ADOPTION
1987, c. 47, s. 38.
85.3. Any 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 participate in her pension plan by reason of marriage, pregnancy 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 reimbursement of contributions, if the marriage, pregnancy or adoption occurred in the 12 months preceding or in the 24 months following the date on which she ceased to participate in her plan.
To be credited with such years and parts of a year, the employee must pay the sum of $1,000 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 18.1 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 which must be used is the salary she would have received if she had held that employment full time.
Any pension credit that may have been granted in respect of any or several of those years or parts of a year, or, in the case of a female employee who is a member of the Pension Plan of Management Personnel and to whom section 3.2 applies, in respect of any or several years or parts of a year credited under section 130 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), is cancelled, and any sum paid to cover the cost thereof is reimbursed with interest, compounded annually, at the rates determined in Schedule VI until the date the application is received at Retraite Québec and at the rate determined in Schedule VII from the day following that date until the date the refund is paid.
The amount required for those years to be credited is payable either in a lump sum or by instalments spread over the period and payable at the times 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 it is paid by instalments, it bears interest, compounded annually, at the rate provided for in Schedule VII 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.
1982, c. 51, s. 30; 1983, c. 24, s. 1; 1987, c. 47, s. 38; 1987, c. 107, s. 184; 1988, c. 82, s. 33; 1990, c. 87, s. 55; 2001, c. 31, s. 289; 2002, c. 30, s. 48; 2004, c. 39, s. 116; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 14
85.4. The sum of $1,000 contemplated in the second paragraph of section 85.3 shall be adjusted, on 31 December of each year, at the interest rate determined in Schedule VI and in force on that date.
1987, c. 47, s. 38; 2004, c. 39, s. 117.
85.5. The part of the pension attributable to service credited pursuant to section 85.3 is increased 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 78 applies to the increase.
The second paragraph of section 55, section 99 and the third paragraph of section 130 apply in respect of service credited under this division. The sums collected under section 85.3 are paid into the Consolidated Revenue Fund.
1987, c. 47, s. 38; 1987, c. 107, s. 185; 1991, c. 77, s. 50.
DIVISION II.1
PROGRESSIVE RETIREMENT
1990, c. 32, s. 8.
85.5.1. This division applies to every employee, except a seasonal or casual employee, who has not already availed himself of it and who, within the scope of an agreement with his employer, agrees to a reduction of his working time for a period of one to five years, providing he retires at the end of that period. However, his working time may not be less than 40% of the regular service of a full-time employee in such employment.
Before he may avail himself of this division, the employee shall ascertain from Retraite Québec that he is likely to be eligible for a pension on the date proposed for the end of the agreement. For this purpose, Retraite Québec shall estimate the years or parts of a year of service 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 if at the end of the agreement the employee is not eligible for his pension, or if the agreement is suspended due to circumstances determined by regulation, the agreement is 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 eligible for his pension.
A person who has availed himself or herself of Division IV of Chapter V of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) is deemed to have previously 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 under this division.
1990, c. 32, s. 8; 1991, c. 77, s. 51; 1995, c. 70, s. 31; 2001, c. 31, s. 290; 2015, c. 20, s. 61.
85.5.2. The employer shall make a deduction from the pensionable salary paid to the employee equal to the deduction he would have made if the employee had not availed himself of this division.
If the employee is eligible for salary insurance benefits, the exemption from contributions provided for in section 21 is the exemption to which he would have been entitled if he had not availed himself of this division.
1990, c. 32, s. 8; 2004, c. 39, s. 118.
85.5.3. For the purposes of this plan and Title IV, 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 which he would have been entitled to receive if he had not availed himself 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 of this division. The service credited is the service which would have been credited to the employee if he had not availed himself of this division.
1990, c. 32, s. 8; 2008, c. 25, s. 14.
85.5.4. If the agreement becomes null or terminates due to circumstances which, 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.
1990, c. 32, s. 8; 2008, c. 25, s. 15.
85.5.5. The regulations under this division may have effect 12 months or less before they are made.
1991, c. 77, s. 52.
DIVISION III
EARLY RETIREMENT
1987, c. 47, s. 38.
85.6. This division applies to every employee who satisfies the following requirements:
(1)  he is less than 65 years of age;
(2)  he is 62 years of age or over and has two years of service for purposes of eligibility for the pension;
(3)  he was a member of this plan on 31 December 1986;
(4)  he has never availed or is not availing himself of the early retirement measures under Chapter III of Title IV of this Act, including special provisions included in Chapter I of Title IV.1 of the said Act, or under subdivision 3 of Division II.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12);
(5)  he retired not later than 1 July 1990.
This division applies also to every employee whose pension has become payable under this plan between 31 March 1987 and 23 June 1987, if, on the day preceding the day on which he retired, he was a disabled person or in pre-retirement within the meaning of the conditions of employment applicable to him.
Any employee who was a member of this plan on 31 December 1988 and who retires after 29 June 1990 may avail himself of this division if he satisfies the requirements of paragraphs 1, 2 and 4 of the first paragraph.
1987, c. 47, s. 38; 1990, c. 32, s. 9; 1990, c. 87, s. 56.
85.7. An employee who retires may, if he is entitled to an actuarially reduced pension, obtain that an amount equal to the actuarial reduction be added to the amount of the pension that is payable to him.
The amount added to the pension under the first paragraph is considered to be a benefit acquired after 30 June 1982. However, section 38 or, as the case may be, section 85.15 does not apply to the increased pension.
1987, c. 47, s. 38; 1992, c. 62, s. 12.
85.8. (Repealed).
1987, c. 47, s. 38; 1990, c. 32, s. 10; 1992, c. 62, s. 13.
85.9. The employee is entitled to any pension credit acquired without actuarial reduction.
The employee, upon retirement, or a pensioner contemplated in the second paragraph of section 85.6, upon availing himself of this division, may also avail himself of the measure provided in Chapter IV of Title IV of this Act but only in respect of the annual amount of the old age security pension even if no agreement to that effect has been entered into with his employer and even if he does not have 35 years of credited service for the purposes of the computation of his pension. However, the reduction provided for in section 205 may apply to the amount added under section 85.7.
1987, c. 47, s. 38; 1992, c. 62, s. 14.
85.10. The amount added under the first paragraph of section 85.7 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 of the Pension Index over 3%.
However, the first adjustment of this amount is made in the same proportion as the first adjustment of the regular pension established in accordance with section 78.
1987, c. 47, s. 38; 1992, c. 62, s. 15.
85.11. (Repealed).
1987, c. 47, s. 38; 1992, c. 62, s. 16.
85.12. (Repealed).
1987, c. 47, s. 38; 1987, c. 107, s. 186; 1990, c. 87, s. 105; 1992, c. 62, s. 17; 1997, c. 50, s. 32; 2001, c. 31, s. 291; 2004, c. 39, s. 119; 2007, c. 43, s. 72.
85.13. If the employee dies before the date on which his pension becomes payable, the pension granted to the spouse under section 43 or, where applicable, under section 43.1 is computed without taking into account the amount provided for in section 85.7.
1987, c. 47, s. 38; 1990, c. 87, s. 57; 1992, c. 62, s. 18.
DIVISION IV
TEMPORARY CRITERIA OF ELIGIBILITY FOR A PENSION
1987, c. 47, s. 38.
85.14. Notwithstanding section 33, from 1 July 1987, a pension shall be granted to an employee
(1)  who has attained normal retirement age, that is 65 years of age;
(2)  who has 35 or more years of service;
(3)  who has 10 or more years of service and who is 62 years of age or over;
(4)  who has, in years of age and years of service, a combined total of 90 or more;
(5)  who has attained 60 years of age.
The employee is required to be a member of the plan at the time he retires under any of the criteria listed above.
1987, c. 47, s. 38.
85.14.1. Notwithstanding section 33.1, a pension shall also be granted to an employee who ceases to be a member of the plan when he is at least 55 years of age and who is not otherwise eligible for a pension, if he applies therefor not later than 180 days after the date on which the plan ceased to apply to him.
If the employee dies, he is deemed to be eligible for a pension for the purposes of sections 43 and 46 to 46.2. The same applies where his death occurs within 180 days after the date on which the plan ceased to apply to him, even where he did not apply therefor.
1993, c. 41, s. 14.
85.15. Notwithstanding the first paragraph of section 38, from 1 July 1987, in the cases described in subparagraphs 4 and 5 of the first paragraph of section 85.14, the employee’s pension is reduced for its duration by 0.5% per month, computed for each month comprised between the date on which the pension is granted and
(1)  the nearest date on which the pension would otherwise have been granted to him under subparagraph 2 or 5 of the first paragraph of the said section, in the case referred to in subparagraph 4 of the first paragraph of the said section; or
(2)  the nearest date on which the pension would otherwise have been granted to him under subparagraph 1, 3 or 4 of the first paragraph of the said section, in the case described in subparagraph 5 of the first paragraph of the said section.
In the case referred to in section 85.14.1, the pension is reduced, for its duration, by 0.5% per month, computed for each month between the date on which the pension is granted and the nearest date on which a pension would otherwise have been granted to him without actuarial reduction under this division or, where applicable, Chapter I.1 of Title IV.1.
1987, c. 47, s. 38; 1988, c. 82, s. 34; 1993, c. 41, s. 15.
85.16. (Repealed).
1987, c. 47, s. 38; 1987, c. 107, s. 187; 1990, c. 87, s. 105; 1997, c. 50, s. 33; 2001, c. 31, s. 292; 2004, c. 39, s. 120; 2007, c. 43, s. 72.
DIVISION V
APPLICATION, ACTUARIAL VALUATIONS AND FUNDING
1987, c. 47, s. 38.
85.17. Except with respect to a person who has availed himself of them, Divisions III and IV have effect until 1 September 1992. However, following the valuation prepared under section 85.19, and after Retraite Québec has consulted the pension committee, the Government may determine the date until which Division IV may continue to apply.
To be entitled to avail himself of the measures provided in Divisions III and IV, an employee must, subject to subparagraph 5 of the first paragraph of section 85.6, apply therefor, retire and cease to be an employee within the meaning of the plan before such divisions cease to have effect. Furthermore, to be entitled to avail himself of the measures provided in Division III, a pensioner described in the second paragraph of section 85.6 must apply therefor before that division ceases to have effect.
1987, c. 47, s. 38; 1988, c. 82, s. 35; 1989, c. 76, s. 2; 1990, c. 32, s. 11; 1991, c. 77, s. 53; 2006, c. 49, s. 126; 2015, c. 20, s. 61.
85.18. The actuarial value of the benefits resulting from the measures provided in Division III, except the value resulting from benefits under section 85.9, and the actuarial value of the benefits resulting from the measures provided in Division IV, to the extent that it introduces, for the purposes of eligibility for and computation of any pension, the criterion of 35 years of service, shall be funded by the aggregate of the amounts obtained under the following subparagraphs 1, 2 and 3:
(1)  the amount equal to the difference between the amounts provided for in the following paragraphs:
(a)  the amount of the contributions paid by the employees and the contributory amounts of the employers during the period between 1 January 1987 and 31 December 1989;
(b)  the amount of the contributions that would, during the same period, have been paid by the employees and the contributory amounts of the employers on the basis of the result of the actuarial valuation of this plan as of 31 December 1984 if the Government had, from 1 January 1987 and in accordance with section 177, revised the rate of contribution and if that rate had taken into account the introduction, for the purposes of eligibility for and computation of any pension, of the criterion of 62 years of age and 10 years of service;
(2)  the amount equal to the difference between the amounts provided for in the following paragraphs:
(a)  the amount of the contributions paid by the employees and the contributory amounts of the employers during the period between 1 January 1990 and 31 December 1990;
(b)  the amount of the contributions that would, during the same period, have been paid by the employees and the contributory amounts of the employers on the basis of the result of the actuarial valuation of this plan as of 31 December 1987 if the Government had, from 1 January 1990 and in accordance with section 177, revised the rate of contribution;
(3)  the amount equivalent to 3.27% of the contributions paid by the employees for the period between 1 January 1991 and 31 December 1991 and drawn in equal parts from the contributions of the employees and the contributory amounts of the employers for the same period.
The Commission shall transfer annually, with interest, for the period between 1 January 1987 and 31 December 1989, from the employers’ contributory fund at the Caisse de dépôt et placement du Québec to the employees’ contribution funds at the Caisse, one half of the difference between the amount of the contributions paid by the employees as established under paragraph b of subparagraph 1 of the first paragraph and the amount of the contributory amounts paid by the employers as established under the said paragraph b.
The Commission shall transfer annually, with interest, for the period between 1 January 1990 and 31 December 1992, from the employers’ contributory fund at the Caisse de dépôt et placement du Québec to the employees’ contribution funds at the Caisse, one half of the difference between the amount of the contributions paid by the employees and the amount of the contributory amounts of the employers established under the actuarial valuation of the plan as of 31 December 1987.
The Commission shall also, on 31 March each year and following the application of the temporary criteria of eligibility for a pension prescribed in Division IV of this chapter, transfer with interest
(1)  from the employers’ contributory fund at the Caisse de dépôt et placement du Québec and from the employees’ contribution funds at the Caisse to the Consolidated Revenue Fund, an amount taken equally from the employers’ fund and the employees’ fund corresponding to the actuarial value of the reduction which, were it not for the application of the said division, would otherwise have been applicable to that part of the pension pertaining to the years or parts of years of service relating to the Teachers Pension Plan or the Civil Service Superannuation Plan which have been transferred to this plan;
(2)  from the employees’ contribution funds at the Caisse de dépôt et placement du Québec to the employers’ contributory fund at the Caisse, an amount equal to 1/12 of the actuarial value of the reduction which, were it not for the application of the said division, would otherwise have been applicable to that part of the pension pertaining to the years or parts of years of service credited to this plan before 1 July 1982 which were not transferred from the Teachers Pension Plan or the Civil Service Superannuation Plan.
1987, c. 47, s. 38; 1990, c. 32, s. 12; 1990, c. 87, s. 58; 1992, c. 62, s. 19.
85.19. Not later than 1 January 1992, the Commission shall cause to be prepared by the actuaries it designates the valuation of the actuarial value of the benefits provided for in section 85.18 and of the sums intended for their funding. The premium paid or payable by the employer in relation, as the case may be, to persons who have availed themselves of any of the measures provided in Division III and who continue to be covered by the basic health insurance plan in accordance with the conditions of employment applicable to them must be added to the actuarial value of such benefits.
1987, c. 47, s. 38; 1990, c. 32, s. 13.
85.19.1. The Commission shall, on the dates fixed by the Government, transfer, with interest, from the employees’ contribution fund at the Caisse de dépôt et placement du Québec to the employers’ contributory fund at the Caisse, an amount equivalent to one-half of the premium paid or payable by the employer in relation to persons who, having availed themselves of the measures financed out of the amounts obtained under section 85.18, continue to be covered by the basic health insurance plan in accordance with the conditions of employment applicable to them. In addition, the Government may determine any amount of contribution from which it may be exempted as compensation for the sums it has taken out of the Consolidated Revenue Fund to pay such a premium.
1993, c. 41, s. 16.
85.20. The actuarial value of the benefits resulting from the measures provided in Division III, except that resulting from any benefits under the first paragraph of section 85.9, and the actuarial value of the benefits resulting from the measures provided in Division IV, to the extent that they introduce, for the purposes of eligibility for and computation of any pension, the criterion of 35 years of service, and the sums intended for their funding are not taken into account in determining the rate of contribution following the actuarial valuation prepared under section 174 as of 31 December 1990. They must, however, be taken into account in determining that rate following subsequent actuarial valuations prepared under the said section.
1987, c. 47, s. 38; 1990, c. 32, s. 14; 1991, c. 14, s. 18; 2006, c. 55, s. 22.
85.21. Sections 85.18, 85.19, 85.19.1 and 85.20 apply only in respect of the contributions of unionized employees, the contributory amounts of their employers and the actuarial valuations produced in respect of such employees.
1990, c. 87, s. 59; 1993, c. 41, s. 17; 2006, c. 55, s. 23.
CHAPTER V.2
TEMPORARY MEASURES FOR EMPLOYEES WHO MAY BE UNIONIZED
1997, c. 7, s. 28.
DIVISION I
APPLICABILITY AND MISCELLANEOUS PROVISIONS
1997, c. 7, s. 28.
85.22. This chapter applies to every employee who may be unionized whose application to that effect is received by the Commission on or before 11 July 1997 and who
(1)  on 31 December 1996 was a member of this plan as an employee who may be unionized;
(2)  has never availed or is not availing himself of the temporary criterion of eligibility for a pension of 35 years of service provided for in Division IV of Chapter V.1 of Title I, of the measures respecting early retirement provided for in Division III of Chapter V.1 of Title I, in Chapter III of Title IV including the special application provisions which are or were applicable under Title IV.1, or in subdivision 3 of Division II.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), of the measures provided for in the Act respecting the payment of a retirement allowance and other benefits and amending the Act respecting the Government and Public Employees Retirement Plan (1992, chapter 62) or of special measures enacted pursuant to Title IV.2 and designed to compensate, in whole or in part, the actuarial reduction of pension benefits;
(3)  has not, before 19 December 1996, entered into an agreement with his employer within the scope of measures designed to reduce personnel or of any other measure designed to promote retirement or, where applicable, waives such an agreement entered into after 18 December 1996 within the scope of measures in force before that date;
(4)  retires and ceases to be covered by this plan before 3 July 1997.
1997, c. 7, s. 28; 1997, c. 50, s. 34.
85.23. An employee who meets the requirements of subparagraphs 1 to 3 of the first paragraph of section 85.22 and who is eligible for a pension under this chapter before 2 July 1997 may cease to participate in the plan, retire and avail himself of the provisions of that chapter not later than 2 July 1997 or if he has sent to the Commission, within 30 days from the date of receipt of a statement of his benefits under the plan sent by the Commission for the application of the measures provided for in this chapter, an application for an estimate of his pension, at the end of a 30-day period after the date of receipt of an estimate of his pension made by the Commission, whichever is later.
The Government may, by regulation, determine in what cases and subject to what terms and conditions an employee may avail himself of the provisions of this chapter on a date subsequent to 2 July 1997.
1997, c. 7, s. 28; 1997, c. 50, s. 35.
85.24. The measures provided for in this chapter, except in respect of a person who has availed himself thereof, apply until 2 July 1997, subject to the provisions of this division.
1997, c. 7, s. 28.
DIVISION II
TEMPORARY CRITERIA OF ELIGIBILITY FOR A PENSION
1997, c. 7, s. 28.
85.25. Notwithstanding section 33, a pension shall be granted to every employee who may be unionized and who
(1)  has, in years of age and years of service, a combined total of 80 or more, if he is at least 50 years of age;
(2)  has attained 60 years of age;
(3)  has at least 10 years of service and is 50 years of age or over;
(4)  has attained 55 years of age.
The employee is required to be a member of the plan at the time he retires under any of the criteria listed above.
1997, c. 7, s. 28.
85.26. In the cases described in subparagraphs 3 and 4 of the first paragraph of section 85.25, the employee’s pension is reduced for its duration by 1/4 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 otherwise have been granted to him without actuarial reduction under subparagraph 1 or 2 of the first paragraph of that section.
1997, c. 7, s. 28.
DIVISION III
ADDITIONAL BENEFITS
1997, c. 7, s. 28.
85.27. 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 his pension for each year of service he had credited under this plan and for which he obtained a paid-up annuity certificate or for which pension credit is or would be granted to him and, in the case of a female employee, for each part of a year that has been credited to that employee under section 221.1 solely for purposes of eligibility for a pension under this plan. However, the number of years of service considered for the purpose of that increase may not be greater than the amount by which 35 exceeds the number of years of service used in computing the pension.
The amount granted pursuant to the first paragraph for each of those years shall be granted only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), taking into account the amount of the paid-up annuity or pension credit to which the employee is entitled for the year concerned. Where applicable, the amount granted pursuant to the first paragraph shall be reduced to comply with that ceiling.
1997, c. 7, s. 28; 1997, c. 50, s. 36.
85.28. An employee who is under 65 years of age is also entitled to have a pension amount of $230 added to the amount of his pension for each of the years considered pursuant to the first paragraph of section 85.27. The amount is payable until the end of the month in which the pensioner attains 65 years of age.
1997, c. 7, s. 28.
85.29. Section 85.26 applies in respect of any pension amounts added under the first paragraph of section 85.27 and section 85.28.
1997, c. 7, s. 28.
85.30. The pension amounts added under the first paragraph of section 85.27 and section 85.28 shall be considered to be benefits acquired after 30 June 1982.
1997, c. 7, s. 28.
85.31. The reduction of 2% referred to in section 43.1 does not apply to the pension amount added under section 85.28 and the pension granted to the spouse, in the case of death of the pensioner, shall be computed without reference to that amount.
1997, c. 7, s. 28.
85.32. If an employee who could have availed himself of the measures provided for by this chapter dies before the measures cease to apply in his respect, the spouse’s pension shall be computed as if that employee had retired on the day of his death.
If the employee referred to in the first paragraph dies while he is under 55 years of age, his spouse is entitled to receive, in lieu of the pension the spouse would have been entitled to receive under that paragraph, the amount computed pursuant to section 46.1, without reference to the benefits provided for in this chapter.
1997, c. 7, s. 28; 1997, c. 50, s. 37.
DIVISION IV
FUNDING OF MEASURES AND ACTUARIAL VALUATION
1997, c. 7, s. 28.
85.33. The Comité de retraite referred to in section 164 must request the Commission to cause to be prepared on or before 31 October 1998 by the actuaries it designates the valuation of additional actuarial commitments arising out of the introduction of the temporary criteria of eligibility for a pension provided for in Division II and of the actuarial reductions which will not be made pursuant to that division, and the valuation of the actuarial value of the additional benefits under Division III. The total amount paid in connection with departure incentives in respect of persons who retired during the period in which the following measures applied must be added to the actuarial value of the commitments and benefits:
(1)  the measures provided for in this chapter, in Division VII of Chapter IV of the Act respecting the Teachers Pension Plan (chapter R-11), in Division II.2 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) or in Division III.2 of Chapter V of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1);
(2)  the measures enacted under section 10 or 10.0.1 of this Act that are similar to those referred to in subparagraph 1.
The amount of the additional budget allotted to the Commission for the administration of the measures referred to in subparagraphs 1 and 2 of the first paragraph and for the costs arising from the financial services the Commission provides to the persons concerned by the measures must also be added to the actuarial value of the commitments and benefits.
The persons referred to in the first paragraph are persons who would be employees who may be unionized within the meaning of this Act on 31 December 1996 and at the time they cease to participate in their pension plan.
1997, c. 7, s. 28; 1997, c. 50, s. 38.
85.34. The sum of the additional actuarial commitments and of the actuarial value of the additional benefits referred to in section 85.33 and of the value of the additional actuarial commitments referred to in section 66.7 of the Act respecting the Teachers Pension Plan (chapter R-11), in section 99.28 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) and in section 35.8 of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1), in respect, in the latter three cases, of persons who would be employees who may be unionized within the meaning of this Act on 31 December 1996 and at the time they cease to participate in their pension plan, shall be shared equally between employees and employers.
The Commission shall transfer, after production of the actuarial valuations referred to in section 85.33, in section 66.7 of the Act respecting the Teachers Pension Plan, in section 99.28 of the Act respecting the Civil Service Superannuation Plan and in section 35.8 of the Act respecting the Pension Plan of Certain Teachers, from the contribution fund of the employees who may be unionized at the Caisse de dépôt et placement du Québec to the employers’ contributory fund at the Caisse, the amount resulting from the difference between the amounts obtained pursuant to the following subparagraphs 1 and 2:
(1)  one-half of the sum referred to in the first paragraph, up to the sum of $800,000,000 established at 31 December 1996;
(2)  the portion of the additional actuarial commitments and of the actuarial value of the additional benefits referred to in section 85.33 that is borne by the contribution fund of the employees who may be unionized of the Government and Public Employees Retirement Plan at the Caisse de dépôt et placement du Québec.
If the amount determined under subparagraph 2 of the second paragraph is greater than the sum of $800,000,000 referred to in subparagraph 1 thereof, the Commission shall transfer the excess amount from the employers’ contributory fund at the Caisse to the contribution fund of the employees who may be unionized referred to in that paragraph.
1997, c. 7, s. 28; 1997, c. 50, s. 39.
CHAPTER VI
TRANSFER AND PURCHASE OF SERVICE
1983, c. 24, s. 1.
DIVISION I
PAST SERVICE OF AN EMPLOYEE WHO WAS NOT A MEMBER OF A RETIREMENT PLAN
1983, c. 24, s. 1; 1987, c. 47, s. 39.
85.35. This division applies to an employee in respect of a pension credit the employee obtained under this division after filing an application for the redemption of prior service received by the Commission before 1 July 2011.
2010, c. 29, s. 11; 2011, c. 24, s. 6.
86. An employee who, before this plan or the Pension Plan of Management Personnel if, in the latter case, section 3.2 applies became applicable to him, was not a member of a retirement plan is entitled to a pension credit computed in relation to all or part of his years of past service
(1)  if he held an employment with a body contemplated by this plan or which, in the opinion of the Commission, would have been had it not ceased to exist;
(2)  if on 1 July 1973 his name was entered on a list of eligible persons of a sectorial or intersectorial employment office provided for by a collective agreement, or if he begins to contribute to this plan or the Pension Plan of Management Personnel.
The Government may determine, by regulation, the number of years or parts of years of past service as a remunerated trainee that may be credited to an employee who belongs to a category determined by the regulation, in particular, according to his employer, subject to the rules, terms and conditions prescribed by the regulation; such number may vary according to the category.
However, the total number of years or parts of years of past service that may be credited to an employee under the first and second paragraphs shall not exceed 15 years and those for which a pension or deferred pension is payable under a pension plan shall not be credited.
1973, c. 12, s. 76; 1977, c. 21, s. 30; 1982, c. 33, s. 9; 1983, c. 24, s. 1; 1987, c. 47, s. 40; 1990, c. 32, s. 15; 1992, c. 39, s. 33; 1994, c. 20, s. 12; 1995, c. 46, s. 11; 1995, c. 70, s. 32; 1997, c. 50, s. 40; 1999, c. 73, s. 5; 2000, c. 32, s. 17; 2001, c. 31, s. 293; 2004, c. 39, s. 121.
87. (Repealed).
1973, c. 12, s. 77; 1974, c. 9, s. 17; 1977, c. 21, s. 31; 1982, c. 33, s. 10; 1982, c. 51, s. 31; 1983, c. 24, s. 1; 1987, c. 47, s. 41; 1990, c. 32, s. 16; 1992, c. 39, s. 34; 1994, c. 20, s. 13; 1995, c. 46, s. 12; 1995, c. 70, s. 33; 1999, c. 73, s. 6; 2000, c. 32, s. 18.
88. The pension credit is equal, for each year of service, to 2% of the annual pensionable salary of the employee as of 1 July 1973 or if he has no pensionable salary on that date, his pensionable salary on the nearest subsequent date on which he began to contribute to this plan. If section 3.2 applies to the employee and if the employee, before becoming a member of the Pension Plan of Management Personnel, held pensionable employment under this plan, the annual pensionable salary attached to that employment must be withheld.
For each year of service, the pension credit is reduced by 0.7% of that part of the annual pensionable salary which does not exceed the Maximum Pensionable Earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) for that year.
1973, c. 12, s. 78; 1983, c. 24, s. 1; 1985, c. 18, s. 13; 1987, c. 47, s. 42; 1992, c. 67, s. 41; 2001, c. 31, s. 294.
89. The pension credit may be increased on 1 January following the filing of the actuarial valuation of the service redeemed if the valuation shows that an upward adjustment should be made. The Government may establish, by regulation, the rules and procedures that apply to the increase of pension credits; those rules and procedures may vary with the categories of pension credits and persons the Government determines.
1973, c. 12, s. 79; 1982, c. 51, s. 32; 1983, c. 24, s. 1; 2006, c. 55, s. 24.
90. Pension credit is deemed, for the purposes of computing premiums, to be payable at 65 years of age or, if the employee purchases pension credit after he is 65 years of age, on the date of purchase.
1973, c. 12, s. 80; 1974, c. 9, s. 18; 1982, c. 51, s. 33; 1983, c. 24, s. 1.
91. Pension credit is granted as a life annuity payable to the employee from 65 years of age or, if the employee retires at an age other than 65, on the date of his retirement. However, the employee may, on request, obtain that his pension credit be granted to him on any date subsequent to the date on which he retires but not later than the date of his 65th birthday.
The pension credit is paid to the pensioner until the first day of the month following the pensioner’s death.
1973, c. 12, s. 81; 1983, c. 24, s. 1; 1994, c. 20, s. 14; 1995, c. 46, s. 31; 1997, c. 50, s. 41; 1999, c. 73, s. 7; 2009, c. 56, s. 8.
92. If the date on which the pension credit becomes payable is prior to the date of the employee’s sixty-fifth birthday, the pension credit is reduced, for its duration, by 0.5% per month, computed for each month falling between the date on which pension credit is payable to him and his sixty-fifth birthday.
However, if the beneficiary comes to be contemplated in the second paragraph of section 153 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) pursuant to section 3.2 of this Act, the reduced pension credit is increased by 0.5% per month, computed for each month comprised in the period during which pension credit is not paid before 65 years of age.
1973, c. 12, s. 82; 1974, c. 9, s. 19; 1982, c. 51, s. 34; 1983, c. 24, s. 1; 1997, c. 50, s. 42; 2001, c. 31, s. 295; 2007, c. 43, s. 73.
93. If the date on which the pension credit becomes payable is subsequent to the date of the employee’s sixty-fifth birthday, the pension credit is increased by 0.75% per month, computed for each month between the date on which the employee reaches 65 years of age, if the employee was under 65 years of age at the time of purchase, or the date of purchase, if the employee was 65 years of age or over at the time of purchase, and the date on which pension credit is payable to the employee.
However, if the beneficiary comes to be contemplated in the second paragraph of section 153 or in section 154 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) pursuant to section 3.2 of this Act, the pension credit is increased by 0.75% per month, computed for each month comprised in the period during which pension credit is not paid after 65 years of age.
1974, c. 9, s. 20; 1983, c. 24, s. 1; 2007, c. 43, s. 74; 2008, c. 25, s. 16.
94. Sections 90 to 93 apply, with the necessary modifications, to every agreement concerning the plan entered into under section 158.
However, regarding agreements entered into with the Government of Canada and with the Société de développement de la Baie James, the increase in the pension credit provided for in section 93 is the indexing rate provided for by those agreements.
1977, c. 21, s. 32; 1977, c. 5, s. 14; 1983, c. 24, s. 1.
95. To be entitled to a pension credit, the employee must pay a sum determined in accordance with the tariff established by regulation. The tariff may vary with the employee’s age on the date the application is received at the Commission and the year of service covered by the pension credit.
The employee may pay such sums by cash payment, by instalments over the period and at the times determined by the Commission or by using all or part of his accumulated sick leave. In this last case, his employer shall pay the whole or part of the sum according to the terms and conditions determined by the Commission. If the sum is paid by instalments, it bears interest, compounded annually, at the rate determined in Schedule VII and in force on the date on which the application is received, computed from the date on which the redemption proposal made by the Commission expires.
1973, c. 12, s. 83; 1983, c. 24, s. 1; 2004, c. 39, s. 122; 2007, c. 43, s. 75.
96. (Repealed).
1973, c. 12, s. 84; 1983, c. 24, s. 1; 1988, c. 82, s. 36; 1990, c. 87, s. 60; 1993, c. 41, s. 18; 1997, c. 50, s. 43; 2007, c. 43, s. 76.
97. (Repealed).
1973, c. 12, s. 85; 1983, c. 24, s. 1; 1990, c. 87, s. 61; 2007, c. 43, s. 76.
DIVISION II
PAST SERVICE OF AN EMPLOYEE WHO WAS A MEMBER OF THE TEACHERS PENSION PLAN OR CIVIL SERVICE SUPERANNUATION PLAN
1983, c. 24, s. 1; 1987, c. 47, s. 43.
98. Every employee who, in accordance with section 13 or 215.0.0.1.1, elects to become a member of this plan shall be credited, for pension purposes, with the years or parts of a year of service credited under the Civil Service Superannuation Plan or the Teachers Pension Plan if his contributions have not been reimbursed to him.
In all other cases, the employee may be credited, for pension purposes, with the years and parts of a year of service credited under the Civil Service Superannuation Plan or the Teachers Pension Plan if his contributions have not been reimbursed to him, if he is not a pensioner under either of those plans, if he ceases to be a member of either of those plans before 1 January 1991 and if he is a member of this 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 him upon computation of any pension unless he gives written notice to the contrary before the pension is paid. However, where an application is made for the statement referred to in section 122.1, the Commission shall assess the benefits accumulated under this plan and, where applicable, shall pay the sums awarded to the spouse taking into account such years and parts of a year of service.
Where an employee is not covered by the first or second paragraph, the years and parts of a year of service shall be added, for the purposes of eligibility only for any pension, to the service credited to him under this plan, provided he has not received or is not entitled to a refund of his contributions under the Civil Service Superannuation Plan or the Teachers Pension Plan and provided he is not a pensioner under either of those plans when he ceases to be a member of this plan.
1973, c. 12, s. 86; 1982, c. 51, s. 35; 1983, c. 24, s. 1; 1987, c. 47, s. 44; 1988, c. 82, s. 37; 1990, c. 32, s. 17; 1991, c. 77, s. 54; 2000, c. 32, s. 19; 2001, c. 31, s. 296.
99. In the case of physical or mental disability, death or cessation of employment or in the case where the employee ceases to participate in the plan, the provisions of the Civil Service Superannuation Plan and of the Teachers Pension Plan which concern the entitlement to a pension, as they read on 31 December 1990, continue to apply if the years and parts of a year that had been credited under those plans have been credited under this plan in accordance with section 98, until a pension becomes payable under this plan. Such provisions continue to apply only if they are more advantageous than those of this plan.
The regulations made under section 75.1 of the Act respecting the Teachers Pension Plan (chapter R-11), section 111.2 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) and the sections of those Acts which concern the eligibility for a pension and the payment of a pension by reason of permanent and total disability, in force on 1 January 2000, apply to an employee if the years or parts of a year of service that had been credited under the plans established by those Acts have been credited under this plan in accordance with section 98, until a pension becomes payable under this plan. The provisions 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 he reaches 65 years of age.
1973, c. 12, s. 87; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1987, c. 47, s. 45; 1987, c. 107, s. 188; 1988, c. 82, s. 38; 1990, c. 87, s. 62; 2000, c. 32, s. 20.
100. An employee credited under section 98 of this Act and, as the case may be, section 139 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), if section 3.2 of this Act applies to the employee, with less than 15 years of service is entitled to pension credit established by the application of sections 88 to 93 and 95 for the years and parts of a year during which the employee has held an employment with a body contemplated in this plan or with an agency which, in the opinion of the Commission, would have been so contemplated had it not ceased to exist. An employee may have years or parts of years of past service as a paid trainee credited in accordance with the second paragraph of section 86. For the employee to obtain the pension credit, the application must be received by the Commission before 1 July 2011.
In no case may the number of years and parts of a year with which an employee may be thus credited be greater than the excess of the number of years credited under the said section 98 and, as the case may be, of those credited under the said section 139, over 15.
However, the employee shall not be credited with years for which a pension or deferred annuity is payable under a retirement pension plan.
1973, c. 12, s. 88; 1982, c. 51, s. 36; 1983, c. 24, s. 1; 1997, c. 71, s. 28; 2001, c. 31, s. 297; 2008, c. 25, s. 17; 2010, c. 29, s. 12.
DIVISION III
PAST SERVICE OF AN EMPLOYEE WHO WAS A MEMBER OF A SUPPLEMENTAL PENSION PLAN WITH AN EMPLOYER CONTEMPLATED BY THIS PLAN
1983, c. 24, s. 1; 1987, c. 47, s. 46.
100.1. This division applies to an employee in respect of a pension credit the employee obtained under this division as a result of the application of paragraph 1 of section 2 before 1 July 2011, following a poll held before that date or following the filing of an application for the redemption of prior service received by the Commission before that date.
2010, c. 29, s. 13; 2011, c. 24, s. 7.
101. The employees who, following the poll held under section 6 of this Act or section 20 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), become members of this plan or, as the case may be, of the Pension Plan of Management Personnel and the employees contemplated in paragraph 1 of section 2 are credited with the pension credit computed in relation to the years of past service and the pensionable salary allowable under the supplemental pension plan of which they were members, except if a paid-up annuity certificate is issued.
However, the employee may, except if a paid-up annuity certificate is issued, be credited with pension credit computed in relation to the years of service and pensionable salary allowable under the supplemental pension plan if his contributions have not been reimbursed to him, and
(1)  in the case provided for in section 12 of this Act or section 22 of the Act respecting the Pension Plan of Management Personnel, if he is not required to again become a member of the plan; or
(2)  if he was a member of that plan on 30 June 1973 and if he transfers to another employment that is not pensionable employment under that plan but that is pensionable employment under this plan.
1973, c. 12, s. 89; 1983, c. 24, s. 1; 1987, c. 47, s. 47; 2001, c. 31, s. 298; 2004, c. 39, s. 123.
102. To be credited with pension credit, the accumulated funds, excluding voluntary additional contributions, must be transferred to the Commission.
1973, c. 12, s. 90; 1974, c. 9, s. 21; 1983, c. 24, s. 1.
103. Notwithstanding any other adjustment provided by the supplemental pension plan, sections 90 to 93 apply, with the necessary modifications, to all or part of the pension credit granted under section 101.
However, if the plan provided for the indexing of the retirement pension at the rate of increase of the pension index determined in section 119 of the Act respecting the Québec Pension Plan (chapter R-9), the increase provided for in section 93 is the annual indexing by that rate, except if it is less than 9%.
1977, c. 21, s. 33; 1977, c. 5, s. 14; 1983, c. 24, s. 1.
104. An employee credited under section 101 with less than 15 years of service is entitled to pension credit established by the application of sections 88 to 93 and 95 for the years and parts of a year for which he has held an employment with a body contemplated in the plan or an agency which, in the opinion of the Commission, would have been so contemplated had it not ceased to exist. An employee may have years or parts of years of past service as a paid trainee credited in accordance with the second paragraph of section 86.
In no case may the number of years and parts of a year that an employee may be thus credited with be greater than the excess of the number of years for which pension credit has been granted or a paid-up annuity certificate has been issued, over 15.
However, the employee shall not be credited with years for which a pension, a deferred annuity or a paid-up annuity is payable by virtue of a retirement plan.
1973, c. 12, s. 91; 1982, c. 66, s. 65; 1983, c. 24, s. 1; 1997, c. 71, s. 29; 2008, c. 25, s. 18.
105. If the supplemental pension plan is a defined contribution plan within the meaning of the Supplemental Pension Plans Act (chapter R-15.1), the funds from that plan accrued in respect of each employee shall be used to acquire pension credit computed in accordance with the criteria prescribed by regulation.
If the supplemental pension plan is a defined benefit plan within the meaning of the said Act, the pension credit accumulated in the said plan becomes pension credit contemplated in section 101, for the purposes of this plan.
The accumulated pension credit must be adjusted by the administrator of the supplemental pension plan to take into account the terms and conditions provided for in sections 59 and 103. Such adjustment must not effect any change in the actuarial value of such pension credit.
1973, c. 12, s. 92; 1982, c. 33, s. 11; 1982, c. 62, s. 143; 1983, c. 24, s. 1; 1990, c. 87, s. 63.
105.1. (Replaced).
1980, c. 11, s. 83; 1983, c. 24, s. 1.
106. If the supplemental pension plan provides that the retirement pension to which the employee would have been entitled under such plan must be based on the salary of the best remunerated years or on the salary of the last years, the pension credit shall be computed on the same basis.
If the number of best remunerated years serving as the basis for computation of the pension under the supplemental pension plan differs from 5, the pension credit accrued by virtue of the supplemental pension plan shall be adjusted to take account of such difference, in accordance with the regulations made in respect of each supplemental pension plan concerned.
However, in respect of an employee who, on 1 January 2001 is a member of the plan pursuant to section 3.2 following a poll held under section 6 or 7, the basis for computing the pension credit referred to in the second paragraph shall be the basis that existed on 31 December 1999.
1973, c. 12, s. 93; 1974, c. 9, s. 22; 1979, c. 42, s. 3; 1982, c. 51, s. 37; 1983, c. 24, s. 1; 2001, c. 31, s. 299.
106.1. (Replaced).
1982, c. 51, s. 38; 1983, c. 24, s. 1.
107. If the supplemental pension plan provided that the retirement pension should be adjusted by indexing, the pension credit shall be adjusted in the same manner except for the period during which the adjustment provided for in section 103 was made. Where the person is entitled, under section 33, to a pension on the date on which the person ceases participating in the plan, the pension credit shall also be adjusted in the same manner for the period between that date and the date on which the pension credit is granted.
1973, c. 12, s. 94; 1977, c. 5, s. 14; 1979, c. 42, s. 4; 1982, c. 33, s. 12; 1983, c. 24, s. 1; 1997, c. 50, s. 44; 2000, c. 32, s. 21.
107.1. The Government may increase, by regulation applicable from 1 January 2000, the pension credits obtained under section 101, fix the limits applicable to the increases and provide for special provisions that may vary from those provided for in sections 91, 92 and 107 by using the actuarial surplus pertaining to the pension credits. The Government shall determine the portion of the surplus to be applied to the increase and the application of the special provisions and, if applicable, the rules of redistribution of the surpluses.
Subsequently, the pension credits may be increased from 1 January of each year that follows the production of the actuarial valuation of the pension credits where the valuation determines a surplus. The Government may, for that purpose, exercise the powers provided for in the first paragraph.
The manner in which pension credits are adjusted and the special provisions applicable under the first and second paragraphs may vary according to the nature of the pension credits and the supplemental pension plan under which they were obtained.
1999, c. 73, s. 8; 2000, c. 32, s. 22.
108. In the case where the supplemental pension plan is a plan to which the Government is not a signatory and entails an initial unfunded actuarial liability, an improvement unfunded actuarial liability, a technical actuarial deficiency or a combination thereof, which is not amortized by a valid claim corresponding to the investment required to eliminate such liability and deficiency, the benefits shall be reduced, according to the order of priorities determined by regulation, to obtain full capitalization of such supplemental pension plan.
1973, c. 12, s. 95; 1983, c. 24, s. 1; 1989, c. 38, s. 276.
109. If the pension credit or the paid-up annuity certificate is less than the pension credit contemplated by section 88, the employee may make up such difference by paying the premium computed in the manner provided in section 95.
1973, c. 12, s. 96; 1983, c. 24, s. 1.
DIVISION III.1
PAST SERVICE OF AN EMPLOYEE WHO WAS A MEMBER OF THE PENSION PLAN OF MANAGEMENT PERSONNEL
2001, c. 31, s. 300.
109.1. The years and parts of a year of service credited to an employee under the Pension Plan of Management Personnel must, if the employee’s contributions have not been refunded, be credited under this plan on the day after the date on which the employee ceases to be a member of the Pension Plan of Management Personnel pursuant to section 17 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) or, if the employee has ceased to qualify under section 16 of that Act, on the date on which the employee begins to hold pensionable employment under this plan. The employee forfeits any right, benefit or advantage he or she could have claimed under the Pension Plan of Management Personnel.
2001, c. 31, s. 300.
DIVISION III.2
EMPLOYEE WHO WAS A MEMBER OF THE PENSION PLAN OF PEACE OFFICERS IN CORRECTIONAL SERVICES
2004, c. 39, s. 124.
109.2. Subject to section 109.3, the years and parts of a year of service credited to an employee or a person referred to in section 8.7 or 8.8 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) under the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan or the Civil Service Superannuation Plan and the years and parts of a year of service for which pension credit was granted under that Act, the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12) must be credited under this plan on an actuarially equivalent basis established on the date, determined in accordance with that section 8.7 or 8.8, 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 other pension plans concerned, without exceeding the total service credited or counted under each of the other plans. The second paragraph of section 34.2 applies.
When the years and parts of a year of service are credited or counted under more than one of the pension plans referred to in the first paragraph, the total number of years of service credited or counted under each of those plans is used for retirement eligibility purposes to establish the actuarial value of the benefits accrued under each plan.
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. 124; 2008, c. 25, s. 19.
109.3. The years and parts of a year of service credited under this plan to an employee referred to in section 109.2 and the years and parts of a year of service for which pension credit was granted under this plan and which were credited under the Pension Plan of Peace Officers in Correctional Services before 1 January 2005, 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 or counted once again under this plan on the date, determined in accordance with section 8.7 or 8.8 of that Act, on which the employee’s membership in this plan ended, as though that section 22, 23, 143.3, 143.4 or 143.7 had not applied.
However, if an employee received a refund of contributions under section 115.9 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 this plan over the total amount of contributions accumulated under sections 50, 55, 218 and 219 as they read before 1 January 2005. The amounts are those used for the purposes of section 115.9.
The years and parts of a year of service referred to in the first paragraph are credited beginning with the most recent service.
2004, c. 39, s. 124.
109.4. 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 109.2 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 109.3 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 VI 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 VII from the day following the date the application is received until the date of the redemption proposal made by Retraite Québec. However, for the purposes 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 a lump sum or, if provided for in the employee’s conditions of employment, by using all or part of his accumulated sick leave. In the latter case, his employer shall pay all or part of the amount according to the terms determined by Retraite Québec.
2004, c. 39, s. 124; 2006, c. 55, s. 25; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 15
109.5. Retraite Québec shall refund with interest to a person who becomes subject to section 25 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) the amounts paid under section 115.8, as it read before 1 January 2005, in order to be credited with the years and parts of a year of service referred to in that section 25.
2004, c. 39, s. 124; 2015, c. 20, s. 61.
109.6. The employee or person who becomes subject to section 8.7 or 8.8 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 109.2, but in proportion to the sums paid, excluding interest, on the total redemption costs.
2004, c. 39, s. 124; 2015, c. 20, s. 61.
109.7. Retraite Québec shall refund 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 50, 55, 218 and 219 exceeds the amount of the actuarial value of the benefits accrued 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.
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 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 under sections 50, 55, 218 and 219.
2004, c. 39, s. 124; 2015, c. 20, s. 61.
DIVISION III.3
EMPLOYEE WHO WAS A MEMBER OF THE PENSION PLAN OF THE SÛRETÉ DU QUÉBEC
2004, c. 39, s. 124.
109.8. 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 applies for benefits and for a transfer of that service 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 the latter plan.
The actuarial values of the benefits are established on the date the transfer application is received at Retraite Québec on the basis of actuarial assumptions and methods determined by regulation.
2004, c. 39, s. 124; 2015, c. 20, s. 61.
109.9. 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 109.8 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 VI 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 VII from the day following the date the application is received until the date of the redemption proposal made by Retraite Québec.
The amounts established under the third paragraph are payable either in a lump sum or in instalments over the period and at the times determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his accumulated sick leave. In the latter case, his 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 VII 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. 124; 2006, c. 55, s. 26; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 16
109.10. 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 exceeds the amount of the actuarial value of the benefits accrued under that pension plan, if the total amount of the contributions accumulated with interest under sections 50, 55, 218 and 219 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.
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 50, 55, 218 and 219.
2004, c. 39, s. 124; 2015, c. 20, s. 61.
DIVISION IV
SPECIAL PROVISIONS
1983, c. 24, s. 1.
110. The years and parts of a year of service completed by the support staff of the general and vocational colleges are credited, for pension purposes under this plan, for the period during which such employees were members of a supplemental pension plan or contributed to a trust fund for the period comprised between 21 April 1970 and the date they became members of this plan.
The sums accumulated in such supplemental pension plan or in such a fund are transferred to Retraite Québec.
1973, c. 12, s. 97; 1983, c. 24, s. 1; 1987, c. 47, s. 48; 2015, c. 20, s. 61.
111. The employee who has received the reimbursement of his contributions must, to be credited with the years and parts of a year of service contemplated in section 110, remit the said reimbursed sums to Retraite Québec. The employer shall also remit his share to Retraite Québec.
If the employee has received the reimbursement of his contributions and the contributory amounts of his employer, he 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 reimbursed, at the rate of 7.25%, compounded annually.
1973, c. 12, s. 98; 1983, c. 24, s. 1; 1990, c. 87, s. 64; 1992, c. 67, s. 42; 2015, c. 20, s. 61.
111.1. (Replaced).
1982, c. 51, s. 39; 1983, c. 24, s. 1.
112. 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) are 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 retirement fund established by the Regulation concerning the pension plan for the employees of the Commission des services juridiques and of the other corporations to which it applies, unless they request Retraite Québec to reimburse their contributions paid during the said period.
The sums accumulated in such retirement fund are transferred to Retraite Québec.
1973, c. 12, s. 99; 1983, c. 24, s. 1; 2010, c. 12, s. 34; 2015, c. 20, s. 61.
113. Every employee who applies therefor within 12 months of the date on which he begins to contribute to this plan is entitled to be credited with the years and parts of a year of active service in the regular Canadian Forces or in the forces levied by Canada in wartime contemplated by the Canadian Forces Superannuation Act (Revised Statutes of Canada, 1985, chapter C-17), if he does not receive retirement benefits under the said Act.
The years and parts of a year are computed by the application of sections 88 to 93 and 95 to 97. However, the annual pensionable salary used to compute the pension credit is the salary that the employee receives on the date on which he begins to contribute to this plan.
The first and second paragraphs apply to an employee referred to in section 3.2 if the employee has not contributed to the Government and Public Employees Retirement Plan and if the employee applies therefor within 12 months of the date on which the employee begins to contribute to the Pension Plan of Management Personnel.
1973, c. 12, s. 100; 1982, c. 33, s. 13; 1983, c. 24, s. 1; 1987, c. 47, s. 49; 2001, c. 31, s. 301.
113.1. (Replaced).
1982, c. 33, s. 13; 1983, c. 24, s. 1.
114. (Repealed).
1973, c. 12, s. 101; 1983, c. 24, s. 1; 2004, c. 39, s. 125.
114.1. An employee is entitled to be credited with the years and parts of a year of service during which he 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 he has not otherwise been credited with such years and parts of a year or provided his contributions in respect of them have not been refunded to him.
To have all or part of such service credited, the employee must pay to Retraite Québec an amount equal to the contribution he would have had to pay if he had been a member of this plan. The amount bears interest, compounded annually, at the rates determined in Schedule VI, 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 the plan in the course of that year until the date the application is received at Retraite Québec and at the rate determined in Schedule VII from the day following that date to the date on which the redemption proposal is made by Retraite Québec. Where the employee has only part of his service credited, the most recent service is credited first.
The amount established pursuant to the second paragraph is payable in a lump sum or by instalments spread over the period and payable at the times determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his accumulated sick leave. In the latter case, his employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If it is paid by instalments, it bears interest, compounded annually, at the rate provided for in Schedule VII in force on the date on which the application is received, computed from the date on which the redemption proposal expires.
1990, c. 87, s. 65; 1997, c. 50, s. 45; 2002, c. 30, s. 49; 2004, c. 39, s. 126; 2007, c. 43, s. 77; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 17
115. Every employee is entitled to be credited for pension purposes with the years and parts of a year during which he contributed to a pension plan which applied before 1 January 1992 to a Member of the National Assembly and in respect of which he obtained a refund of his contributions, except if he 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.
He 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 this plan for each year and part of a year to the lesser of the following amounts:
(1)  the indemnity he received as a Member; and
(2)  the pensionable salary he is entitled to receive during the first year in which he holds pensionable employment under this plan after having been a Member.
The amount established under the second paragraph is payable in a lump sum or, if provided for in the employee’s conditions of employment, by using all or part of his accumulated sick leave. In the latter case, his 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 he receives while participating in this plan.
1973, c. 12, s. 102; 1983, c. 24, s. 1; 1985, c. 18, s. 14; 1987, c. 47, s. 50; 1988, c. 82, s. 39; 1993, c. 41, s. 19; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 18
115.1. Every employee who has held casual employment defined by regulation is entitled to be credited, for pension purposes under this plan, with the service performed in such capacity between 30 June 1973 and 1 January 1988 with an agency or body contemplated by the plan or with an agency or body which, in the opinion of Retraite Québec, would have been contemplated by the plan had it not ceased to exist. 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 leaves which form 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, without taking the limit provided for in section 18.1 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 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 he or she ceases to participate in the plan and applies simultaneously for a pension and to be credited with a period referred to in this section.
Any pension credit that may have been granted in respect of such service, or, in the case of an employee who is a member of the Pension Plan of Management Personnel, if section 3.2 applies to that employee, in respect of the service credited under section 146 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), is cancelled, and any sum paid to cover the cost thereof is reimbursed with interest, compounded annually, at the rates determined in Schedule VI until the date the application for redemption is received and at the rate determined in Schedule VII from the day following that date until the date the refund is paid.
A regulation enacted under this section may have effect 12 months or less before its adoption.
1986, c. 44, s. 73; 1987, c. 47, s. 51; 1995, c. 13, s. 4; 2001, c. 31, s. 302; 2002, c. 30, s. 50; 2004, c. 39, s. 127; 2015, c. 20, s. 61.
115.2. The amount established pursuant to section 115.1 is payable in a lump sum or by instalments spread over the period and payable at the times determined by Retraite Québec or, if provided for in the employee’s conditions of employment, by using all or part of his accumulated sick leave. In the latter case, his employer shall pay all or part of the amount according to the terms determined by Retraite Québec. If it is paid by instalments, it bears interest, compounded annually, at the rate provided for in Schedule VII 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.
1986, c. 44, s. 73; 1987, c. 107, s. 189; 1990, c. 87, s. 66; 2002, c. 30, s. 51; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 19
115.3. (Repealed).
1986, c. 44, s. 73; 1987, c. 47, s. 52.
115.4. 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 of Québec, 1964, chapter 235), but not to the Teachers Pension Plan or the Civil Service Superannuation Plan, are credited for pension purposes if that person satisfies either of the following requirements:
(1)  he applied, between 1 July 1973 and 4 August 1980, for a transfer of those years and parts of a year of service to this plan;
(2)  he has received a refund of the contributions he paid to that pension fund after 30 June 1973 while he was a member of this plan.
Such years and parts of a year of service are also credited for pension purposes to an employee who has not applied for their transfer to this plan and has not received a refund of the contributions he paid to that pension fund.
1986, c. 44, s. 73; 1987, c. 47, s. 53; 1990, c. 32, s. 18.
115.5. Any person who has satisfied the requirement set out in subparagraph 2 of the first paragraph of section 115.4 must, to be credited with the years and parts of a year of service contemplated in the said section, pay an amount equal to the contributions reimbursed to him bearing interest for the period included between the date of the reimbursement and the date of receipt of the application.
Any pension credit that may have been granted in respect of such service or, in the case of an employee who is a member of the Pension Plan of Management Personnel, if section 3.2 applies to that employee, in respect of the service credited under section 148 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), is cancelled, and any sum paid to cover the cost thereof is reimbursed with interest, compounded annually, at the rates determined in Schedule VI until the date the application is received at Retraite Québec and at the rate determined in Schedule VII from the day following that date until the date the refund is paid.
1986, c. 44, s. 73; 1990, c. 32, s. 19; 2001, c. 31, s. 303; 2004, c. 39, s. 128; 2015, c. 20, s. 61.
115.5.1. The employee who, as substitute teacher or as a public servant under contract, has taught for at least four months, has participated in the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) and who, in that capacity, was credited with a full year of service under the Teachers Pension Plan or the Civil Service Superannuation Plan and, subsequently, received a reimbursement of contributions from one of those plans in respect of that service, may obtain a pension credit for each year of service credited and that year must be included in the years referred to in the third paragraph of section 86. Sections 88 to 95 apply in respect of that pension credit.
2002, c. 30, s. 52; 2008, c. 25, s. 20.
115.6. Section 100 applies to an employee who applied to have his years or parts of a year of service credited under sections 115.4 and 115.5 of this Act or, if section 3.2 applies to that employee, under section 148 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) as if the employee had applied to have them credited under section 98 of this Act or section 139 of the Act respecting the Pension Plan of Management Personnel, as the case may be.
1986, c. 44, s. 73; 2001, c. 31, s. 304.
115.7. (Repealed).
1987, c. 107, s. 190; 1990, c. 87, s. 105; 2004, c. 39, s. 129.
115.8. (Repealed).
1987, c. 107, s. 190; 1990, c. 87, s. 67; 2002, c. 30, s. 53; 2004, c. 39, s. 129.
115.9. (Repealed).
1987, c. 107, s. 190; 2004, c. 39, s. 129.
115.10. An employee who participates in the retirement plan established by the Government under section 10 and who, in accordance with that plan, elects to participate in this plan, shall be credited, for pension purposes, with the years and parts of a year of service credited under the retirement plan established by the Government in accordance with that section.
The years and parts of a year of service credited under that plan shall be credited, for pension purposes, to the employee who, for the reasons provided for in that plan, ceases to hold pensionable employment under that plan and holds, within 180 days, pensionable employment under this plan.
The first and second paragraphs apply to the employee if the employee has not received a refund of the employee’s contributions or if the service credited to the employee is not recognized under this plan.
2000, c. 32, s. 23.
115.10.1. An employee who has held employment in a research centre within the meaning of section 6.2 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 6.2 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. 31; 2011, c. 24, s. 8; 2015, c. 20, s. 61.
115.10.2. The amount established under section 115.10.1 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 accumulated sick leave. In the latter case, his 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 VII 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. 31; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 20
115.10.3. Divisions I and III of this chapter do not apply to employees of a research centre within the meaning of section 6.2. 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 6.2.
2010, c. 11, s. 31.
115.10.4. An employee who held employment in a body designated in Schedule I under a legislative provision that came into force after 30 June 2011 or an order made under section 220 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 I, up to a maximum of 15 years, except the years and parts of a year during which the employee participated in 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, 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. 29, s. 14; 2011, c. 24, s. 9; 2015, c. 27, s. 12; 2015, c. 20, s. 61.
115.10.5. The amount established under section 115.10.4 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 accumulated sick leave. In the latter case, his 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 VII 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. 14; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 21
115.10.6. 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 I or 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 I or 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 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 referred to in this section.
2015, c. 27, s. 13; 2015, c. 20, s. 61.
115.10.7. The amount established under section 115.10.6 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 accumulated sick leave. In the latter case, his 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 VII in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.
2015, c. 27, s. 13; 2015, c. 20, s. 61; 2016, c. 142016, c. 14, s. 22
115.10.8. An employee who is entitled to benefits under section 115.10.4 or 115.10.6 cannot be credited with more than 15 years of service, with the most recent years being credited first.
2015, c. 27, s. 13.
DIVISION V
REDEMPTION OF SERVICE BY A PENSIONER
2007, c. 43, s. 78.
115.11. 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, adapted as follows:
(1)  the “date of receipt of the application”, and any reference to that date, means 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 applicable to the salary scales that apply to the same class of employment with an employer whose conditions of employment are governed by the Act respecting the process of negotiation of the collective agreements in the public and parapublic sectors (chapter R-8.2) 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 a lump sum.
2007, c. 43, s. 78; 2015, c. 20, s. 61.
CHAPTER VII
RETURN TO WORK OF A PENSIONER
1983, c. 24, s. 1; 2007, c. 43, s. 79.
116. A pensioner who again holds pensionable employment under this plan or holds pensionable employment under the Pension Plan of Management Personnel or the Pension Plan of Peace Officers in Correctional Services continues to receive the benefits referred to in the first paragraph of section 67.
1973, c. 12, s. 103; 1982, c. 51, s. 40; 1983, c. 24, s. 1; 1987, c. 47, s. 54; 1987, c. 107, s. 191; 1988, c. 82, s. 40; 2001, c. 31, s. 305; 2004, c. 39, s. 130; 2007, c. 43, s. 79.
117. If a pensioner under this plan is covered by the provisions on the return to work of a pensioner under Chapter V of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), only the provisions of that chapter apply.
1973, c. 12, s. 104; 1983, c. 24, s. 1; 1988, c. 82, s. 41; 2001, c. 31, s. 306; 2004, c. 39, s. 131; 2007, c. 43, s. 79.
118. (Replaced).
1973, c. 12, s. 105; 1983, c. 24, s. 1; 1987, c. 47, s. 55; 1987, c. 107, s. 192; 1988, c. 82, s. 42; 2007, c. 43, s. 79.
119. (Replaced).
1973, c. 12, s. 106; 1983, c. 24, s. 1; 1987, c. 47, s. 55; 1987, c. 107, s. 193; 1988, c. 82, s. 43; 2007, c. 43, s. 79.
120. (Replaced).
1973, c. 12, s. 107; 1974, c. 62, s. 5; 1977, c. 5, s. 14; 1978, c. 38, s. 33; 1979, c. 63, s. 329; 1979, c. 45, s. 150; 1982, c. 51, s. 41; 1983, c. 24, s. 92; 1983, c. 24, s. 1; 1987, c. 47, s. 55; 1987, c. 107, s. 194; 1988, c. 82, s. 44; 2007, c. 43, s. 79.
121. (Replaced).
1973, c. 12, s. 108; 1977, c. 21, s. 34; 1982, c. 33, s. 14; 1983, c. 24, s. 1; 1987, c. 47, s. 55; 1988, c. 82, s. 45; 2004, c. 39, s. 132; 2007, c. 43, s. 79.
122. (Replaced).
1973, c. 12, s. 109; 1977, c. 5, s. 14; 1977, c. 21, s. 34; 1983, c. 24, s. 1; 1986, c. 44, s. 74; 2007, c. 43, s. 79.
122.0.1. (Replaced).
2004, c. 39, s. 133; 2007, c. 43, s. 79.
CHAPTER VII.1
PARTITION AND ASSIGNMENT OF BENEFITS BETWEEN SPOUSES
1990, c. 5, s. 28.
122.1. From the introduction of an application for separation from bed and board, divorce or marriage annulment, for the 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, upon application 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, the value of such benefits for the period of the marriage or civil union and any other information determined by regulation.
The employee or former employee and his or her spouse are also entitled to obtain such a statement, upon application to Retraite Québec on the conditions and according to the terms prescribed by regulation, for the purposes of mediation conducted prior to proceedings in family matters or of a joint procedure before a notary for the dissolution of their civil union.
1990, c. 5, s. 28; 1995, c. 70, s. 34; 2002, c. 6, s. 184; 2015, c. 20, s. 61.
122.2. For the purposes of their 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 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.
1990, c. 5, s. 28; 1995, c. 70, s. 35; 2002, c. 6, s. 185.
122.3. Retraite Québec, upon an application made on the conditions and according to the terms prescribed by regulation, shall pay 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.
1990, c. 5, s. 28; 2015, c. 20, s. 61.
122.4. Every sum paid to the spouse, the interest yielded by it and the benefits constituted with such sums shall be inalienable and unseizable.
1990, c. 5, s. 28.
122.5. Following payment of the sums awarded to the spouse of the employee or former employee, every sum payable under this plan with respect to the membership of the employee or former employee shall be reduced in accordance with the actuarial rules, assumptions and methods prescribed by regulation, which may vary according to the nature of the benefit from which such sum is derived.
1990, c. 5, s. 28.
122.6. Where, following a separation from bed and board, the value of the benefits accrued by the 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 reimbursement which he could claim in his quality as spouse, unless the spouses resume living together.
1990, c. 5, s. 28.
122.7. Chapter IV of Title III does not apply to decisions rendered by Retraite Québecconcerning the establishment and assessment of the benefits accrued under this plan. Any other decision rendered by Retraite Québec pursuant to this chapter may be contested by the employee or former employee and his spouse in the manner provided for this plan.
1990, c. 5, s. 28; 2015, c. 20, s. 61.
CHAPTER VIII
SUPPLEMENTAL PENSION PLANS NOT TRANSFERRED
1983, c. 24, s. 1.
123. Retraite Québec shall establish
(1)  the list of the supplemental pension plans governing, on 1 July 1973, the employees of bodies contemplated in this plan;
(2)  the list of the employees who are members of such plans on 1 July 1973 where they have not elected to become members of this plan.
Retraite Québec shall also record in writing the result of the poll held under section 6.
1973, c. 12, s. 110; 1977, c. 5, s. 14; 1977, c. 21, s. 34; 1982, c. 51, s. 42; 1983, c. 24, s. 1; 1987, c. 47, s. 56; 2015, c. 20, s. 61.
124. If, following the actuarial valuation of a supplemental pension plan, Retraite Québec considers that the contributory amount of the employer is greater than the contribution of the employees, the contribution shall be increased by 0.25% per year from 1 July 1982 or, if the body was not already subject, from the date on which it becomes subject or from any later date determined by regulation, until the contribution of the employee, taking into account the contribution to the Québec Pension Plan, reaches 6.25%. The contributory amount of the employer shall be reduced in the same proportion per year.
However, if the amount of the retirement pension is established on a basis more advantageous than the average pensionable salary for the 5 best remunerated years or if the maximum percentage of the average pensionable salary serving as the basis of computation of the pension is greater than 70% or if the pension is adjusted by indexing after retirement, the contribution of the employee shall be increased by the same percentage per year until it reaches one-half of the cost of the plan without taking into account the limit of 6.25%.
1973, c. 12, s. 111; 1977, c. 21, s. 34; 1983, c. 24, s. 1; 2004, c. 39, s. 134; 2015, c. 20, s. 61.
125. No supplemental pension plan may be amended without prior authorization by Retraite Québec. Any amendment entailing additional costs for the plan may be authorized by the Government.
1973, c. 12, s. 112; 1977, c. 5, s. 14; 1977, c. 21, s. 34; 1982, c. 51, s. 43; 1983, c. 24, s. 1; 2000, c. 32, s. 24; 2015, c. 20, s. 61.
126. The administrator of a supplemental pension plan shall, within 6 months from the end of each fiscal year, forward to Retraite Québec a copy of the annual statement required under the Supplemental Pension Plans Act (chapter R-15.1).
He shall also, within 90 days after receiving it, forward a copy of each actuarial valuation to Retraite Québec.
1973, c. 12, s. 113; 1977, c. 21, s. 34; 1983, c. 24, s. 1; 1989, c. 38, s. 319; 2015, c. 20, s. 49.
CHAPTER IX
FUNDS OF THE PLAN
1983, c. 24, s. 1.
DIVISION I
INVESTMENT AND TRANSFER OF FUNDS
1983, c. 24, s. 1; 2001, c. 31, s. 307.
127. Retraite Québec shall remit to the Caisse de dépôt et placement du Québec
(1)  the funds derived from the contributions deducted from the salary of the employees;
(2)  the sums paid by employees to redeem or purchase pension credit, as well as the funds transferred to Retraite Québec under sections 102, 110 and 112;
(3)  the employer contributions paid pursuant to section 31;
(4)  the funds transferred to Retraite Québec under agreements respecting this plan and made under section 158.
However, Retraite Québec shall, according to such standards as the Government may determine, withhold such part of those amounts as it may need immediately to make payments during the period fixed by the Government.
1973, c. 12, s. 114; 1977, c. 5, s. 14; 1977, c. 21, s. 34; 1982, c. 33, s. 15; 1982, c. 51, s. 44; 1983, c. 24, s. 1; 1987, c. 107, s. 195; 1989, c. 73, s. 4; 1992, c. 67, s. 43; 2007, c. 43, s. 80; 2015, c. 27, s. 14; 2015, c. 20, s. 61.
127.1. (Replaced).
1982, c. 33, s. 15; 1983, c. 24, s. 1.
127.2. (Replaced).
1982, c. 33, s. 15; 1983, c. 24, s. 1.
127.3. (Replaced).
1982, c. 33, s. 15; 1983, c. 24, s. 1.
127.4. (Replaced).
1982, c. 33, s. 15; 1983, c. 24, s. 1.
128. The contributions, the contributory amounts and the interest on pension credits derived from the past service of an employee under a pension plan to which he was a member must be the subject of separate accounting.
1973, c. 12, s. 115; 1977, c. 21, s. 35; 1983, c. 24, s. 1; 1987, c. 47, s. 57.
128.0.1. Retraite Québec must, on or before 30 September of each year, establish the amount the Government must pay as compensation to the employees’ contribution fund at the Caisse de dépôt et placement du Québec in respect of the employees whose pensionable salary is lower than the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9), such maximum being multiplied in accordance with the second paragraph of section 29.
The amount of the compensation is established in the manner prescribed by regulation. Its purpose is to compensate the difference between the amounts withheld as contributions by the employers and insurers, taking into account the application of section 29.3, and the amounts that would have been withheld if the contribution formula described in the first paragraph of section 29, as it read on 31 December 2010, had been maintained.
Retraite Québec must, within three months following the establishment of the amount of compensation, transfer that amount from the employers’ contributory fund at the Caisse de dépôt et placement du Québec to the employees’ contribution fund at the Caisse. If the employers’ contributory fund is exhausted, the sums required for the transfer are taken first out of the funds capitalized in accordance with section 32 and after that, out of the Consolidated Revenue Fund.
2011, c. 24, s. 10; 2015, c. 20, s. 61.
128.1. 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 Pension Plan of Management Personnel pursuant to section 138 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), transfer the sums paid for those years and parts of a year of service from the employees’ contribution fund under this plan at the Caisse de dépôt et placement du Québec to the employees’ contribution fund under the Pension Plan of Management Personnel at the said Caisse.
All sums bear interest until the date of the transfer, according to the terms provided for in section 219.
However, if an amount has been transferred in respect of the employee referred to in the first paragraph in accordance with the third paragraph of section 178 of the Act respecting the Pension Plan of Management Personnel, Retraite Québec shall also transfer, for the years and parts of a year referred to in the third paragraph of that section 178, from the employees’ contribution fund under the Government and Public Employees Retirement Plan to the employees’ contribution fund under the Pension Plan of Management Personnel, an amount equal to the difference, with interest, between the contributions that employee would have paid if the employee had not been a member of the Government and Public Employees Retirement Plan and the contributions the employee would have paid under the Pension Plan of Management Personnel. The interest shall be established in accordance with the second paragraph.
Where an amount has been transferred under the fourth paragraph of section 178 of the Act respecting the Pension Plan of Management Personnel, Retraite Québec shall transfer, from the employees’ contribution fund under this plan to the employees’ contribution fund under the Pension Plan of Management Personnel, an amount equal to the difference, with interest, between the sums that the employee would have paid under this plan to pay the redemption costs under the fourth paragraph of that section 178 and the sums paid by the employee to pay the redemption costs to the Pension Plan of Management Personnel. The interest shall be established in accordance with the second paragraph.
2001, c. 31, s. 308; 2002, c. 30, s. 54; 2004, c. 39, s. 135; 2010, c. 11, s. 32; 2015, c. 20, s. 61.
128.2. An employee who redeems years and parts of a year of service under the Pension Plan of Management Personnel and who becomes a member of this plan shall continue to pay the redemption costs according to the terms and conditions prevailing under the Pension Plan of Management Personnel. However, the sums paid by the employee after the date of the transfer made pursuant to section 178 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), 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 at the Caisse de dépôt et placement du Québec.
2001, c. 31, s. 308.
128.3. If the indexation provided for in the first paragraph of section 77.0.1 applies and if the Government has not availed itself of section 77.0.2, Retraite Québec must, before 1 October of the year during which the indexation applies, transfer from the employees’ contribution fund at the Caisse de dépôt et placement du Québec to the employers’ contributory fund at the Caisse an amount equal to one half of the additional cost resulting from the indexation. Retraite Québec establishes the cost at 31 December of the year preceding the year during which the indexation applies on the basis of the actuarial method and assumptions of the actuarial valuation.
2011, c. 24, s. 11; 2015, c. 20, s. 61.
129. (Repealed).
1973, c. 12, s. 116; 1977, c. 21, s. 36; 1983, c. 24, s. 1; 1992, c. 67, s. 44.
DIVISION II
TERMS AND CONDITIONS OF PAYMENT OF BENEFITS
1983, c. 24, s. 1.
130. The payment of benefits due as pensions, pension credit, reimbursements and the payment of amounts necessary in cases of transfer are made by Retraite Québec.
The sums necessary for such payments are taken, first, out of the sums withheld by Retraite Québec under section 127, 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 of 7/12 out of the employers’ contributory fund for the years of service before 1 July 1982;
(2)  in equal proportions out of such funds for the years of service after 30 June 1982.
However, for the part of service that was credited under the Teachers Pension Plan or the Civil Service Superannuation Plan, if such service is credited under this plan pursuant to section 98, the sums are taken out of the Consolidated Revenue Fund.
1973, c. 12, s. 117; 1983, c. 24, s. 1; 1987, c. 107, s. 196; 1991, c. 77, s. 55; 2001, c. 31, s. 309; 2015, c. 20, s. 61.
131. In the case of a pension credit acquired under section 101, the payment of the pension credit shall be made, first, out of the funds that have been transferred to Retraite Québec for that purpose and, thereafter, out of the Consolidated Revenue Fund.
1973, c. 12, s. 118; 1983, c. 24, s. 1; 2015, c. 20, s. 61.
131.1. Notwithstanding section 130, the sums necessary for the payment of the additional benefits provided for in sections 73.1 and 73.2 are taken out of the employees’ contribution fund at the Caisse de dépôt et placement du Québec.
2000, c. 32, s. 25.
132. The pension provided for in section 84 is paid out of the Consolidated Revenue Fund.
1973, c. 12, s. 119; 1983, c. 24, s. 1.
133. If the employers’ contributory fund is exhausted, the sums necessary for the payments contemplated in section 130 and for the transfers made under section 133.10 are taken, first, out of the funds capitalized under section 32 and, thereafter, out of the Consolidated Revenue Fund.
1973, c. 12, s. 120; 1983, c. 24, s. 1; 2000, c. 32, s. 26; 2001, c. 31, s. 310.
DIVISION III
FINANCING FOR THE PURPOSES OF DIVISION IV.1 OF CHAPTER IV
2000, c. 32, s. 27; 2001, c. 31, s. 311.
133.1. The actuarial value of the additional benefits resulting from the application of Division IV.1 of Chapter IV of this Title shall be financed by the employees’ contribution fund at the Caisse de dépôt et placement du Québec up to an amount of $680,000,000 on 1 January 2000.
The actuarial value of the additional benefits which exceeds the amount provided for in the first paragraph shall be financed by the Consolidated Revenue Fund.
2000, c. 32, s. 27; 2001, c. 31, s. 312.
133.2. The actuarial value of the additional benefits referred to in section 133.1 and pertaining to the years and parts of a year referred to in paragraphs 1 to 3 of section 73.1 and in respect of which benefits were obtained on 31 December 1999 shall be established within six months of the filing of the actuarial valuation provided for in section 174 on the basis of the data finalized on 31 December 1999. The actuarial value shall be established on the basis of the assumptions used in that valuation and bear interest from 1 January 2000.
2000, c. 32, s. 27.
133.3. The actuarial value of the additional benefits referred to in section 133.1 and pertaining to the years and parts of a year referred to in paragraphs 1 to 3 of section 73.1 and in respect of which benefits were acquired after 31 December 1999 shall be established on 1 January of each year in which the benefits are acquired. Each of the actuarial values shall be computed during the year following the year in which the benefits were acquired, on the basis of the assumptions used in the actuarial valuation filed under section 174 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 in which the benefits were acquired.
2000, c. 32, s. 27.
133.4. For the purposes of sections 133.2 and 133.3, the additional benefits shall be established taking account of the provisions of the Act in force on 1 January 2000.
2000, c. 32, s. 27.
133.5. Subject to section 133.6, where the total of the actuarial values established under sections 133.2 and 133.3, with interest accrued until 1 January of the year in which the last benefits referred to in section 133.3 were acquired and have been computed, exceeds the amount of $680,000,000 established under section 133.1 with interest accrued until that date, an amount equal to the excess accumulated amount 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 133.6, an amount equal to the actuarial value established under section 133.3 with interest accrued shall be transferred every year from the Consolidated Revenue Fund to the employees’ contribution fund.
2000, c. 32, s. 27; 2001, c. 31, s. 313.
133.6. The sums representing the actuarial value of the additional benefits pertaining to the benefits referred to in section 133.2 or 133.3 that were acquired by an employee while he was governed by this pension plan are transferred from the employees’ contribution fund under this pension plan to the employees’ contribution fund under the Pension Plan of Management Personnel, provided the employee has become governed by Title IV.0.1 or the Pension Plan of Management Personnel.
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.
2000, c. 32, s. 27; 2001, c. 31, s. 314; 2015, c. 27, s. 15.
133.6.1. Once the sums have been transferred under section 133.6, the additional benefits concerned are deemed to pertain to benefits acquired while the employee was governed by Title IV.0.1 or the Pension Plan of Management Personnel, as the case may be.
2015, c. 27, s. 15.
133.7. For the purposes of this division, the interest rate corresponds 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 133.6 is compounded annually at the rates determined in Schedule VI 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 contribution fund of those employees 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 174.
2000, c. 32, s. 27; 2001, c. 31, s. 315; 2015, c. 27, s. 16.
DIVISION IV
TEMPORARY FINANCING FOR THE PURPOSES OF SECTIONS 33, 74.1 AND 74.2
2000, c. 32, s. 27; 2001, c. 31, s. 316.
133.8. A temporary dedicated fund is hereby established in the employees’ contribution fund at the Caisse de dépôt et placement du Québec, for the purpose of financing the additional benefits resulting from the application, from 1 January 2000, of the measures provided for in sections 33, 74.1 and 74.2.
The dedicated fund and the employees’ contribution fund must be the subject of separate accounting. The dedicated fund is subjected to paragraph 2.1 of section 165.
2000, c. 32, s. 27; 2001, c. 31, s. 317.
133.9. An amount of $325,000,000 shall be transferred, not later than 31 December 2000, from the employees’ contribution fund to the dedicated fund with interest computed, from 1 January 2000 until the date of transfer of that amount, at the rate determined under section 133.7. The amount is intended for the financing of the additional benefits that result from the application, from 1 January 2000, of sections 33, 74.1 and 74.2 and that pertain to years and parts of a year of service prior to 1 January 2000.
2000, c. 32, s. 27; 2001, c. 31, s. 318.
133.10. Every year, an amount equal to 0.224% 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 dedicated fund. The amount is intended for the financing of the additional benefits that result from the application, from 1 January 2000, of sections 33, 74.1 and 74.2, and that pertain to years and parts of a year of service subsequent to 31 December 1999.
2000, c. 32, s. 27; 2001, c. 31, s. 319.
133.11. The transfers made in accordance with section 133.10 shall end on the date on which the total of the accumulated transfers with interest from the date of the respective transfers equals the amount of $325,000,000 with interest accrued.
For the purposes of the first paragraph, the interest rate is determined under section 133.7.
2000, c. 32, s. 27.
133.12. Before 31 December 2000, the following transfers shall be made :
(1)  from the dedicated fund to the Consolidated Revenue Fund, an amount of $10,600,000 on 1 January 2000, intended for the financing of the additional benefits that result from the application, from 1 January 2000, of sections 33, 74.1 and 74.2, and that pertain to the years and parts of a year of service relating to the Teachers Pension Plan and the Civil Service Superannuation Plan which have been transferred to this plan ;
(2)  from the dedicated fund to the employers’ contributory fund, an amount of $12,100,000 on 1 January 2000, intended for the financing of 2/12 of the additional benefits that result from the application, from 1 January 2000, of sections 33, 74.1 and 74.2, and that pertain to the years and parts of a year of service credited and prior to 1 July 1982
The amounts established under subparagraphs 1 and 2 of the first paragraph shall bear interest from 1 January 2000 until the date of each transfer, at the rate determined under section 133.7.
2000, c. 32, s. 27.
133.13. In the year following each three-year period, there shall be transferred from the dedicated 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 sections 33, 74.1 and 74.2 and the benefits that would result from the application of section 33 as it read on 31 December 1999, with respect to each of the employees 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)  the 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 this plan ;
(2)  2/12 of the part of the difference that pertains to the years and parts of a year of service credited and 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 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 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 174. 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 133.7.
2000, c. 32, s. 27; 2001, c. 31, s. 320.
133.14. On the date on which the transfers from the employers’ contributory fund to the dedicated fund end pursuant to section 133.11, the balance of the dedicated fund shall be transferred, in equal shares, to the employers’ contributory fund and to the employees’ contribution fund. After that operation, the dedicated fund shall be dissolved.
2000, c. 32, s. 27; 2001, c. 31, s. 321.
133.15. For the purpose of this division and unless otherwise provided, any reference to sections 33, 74.1 and 74.2 is a reference to those sections as they read on 1 January 2000.
2000, c. 32, s. 27.
DIVISION V
TRANSFER OF FUNDS
2004, c. 39, s. 136.
133.16. With respect to the years and parts of a year of service credited to an employee under the pension plan of the Sûreté du Québec and transferred in accordance with section 109.8, 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 plan. The actuarial values are those established under section 109.8.
The sums transferred under the first paragraph bear interest, compounded annually, at the rates determined in Schedule VI from the date the application for transfer is received at Retraite Québec in accordance with section 109.8 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 determined under the second paragraph of section 130.
2004, c. 39, s. 136; 2015, c. 20, s. 61.
133.17. 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 109.8.
The sums transferred under the first paragraph bear interest, compounded annually, at the rates determined in Schedule VI 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 IX of Title I.
2004, c. 39, s. 136; 2007, c. 43, s. 81; 2015, c. 20, s. 61.
TITLE II
REGULATIONS
1983, c. 24, s. 1.
134. The Government may, by regulation, after Retraite Québec has consulted the pension committee referred to in section 163 in the case of the Government and Public Employees Retirement Plan, the Teachers Pension Plan, the Civil Service Superannuation Plan, the plans established under sections 9, 10 and 10.0.1 of this Act or in the case of the Pension Plan of Certain Teachers,
(0.1)  identify, for the purposes of section 3, the classes of employees who hold pensionable employment under the plan for which the basis of remuneration is 200 days;
(1)  determine, for the purposes of paragraph 3 of section 4, the classes and conditions of employment and the remuneration or mode of remuneration by reason of which a person is excluded from the plan;
(2)  (subparagraph repealed);
(3)  establish the rules governing a poll held under section 6 or 6.1;
(4)  determine the bonuses, allowances, compensations or any other additional remuneration that are included in the basic salary defined in section 14;
(4.0.1)  determine, for the purposes of section 17.2, the circumstances in which another salary may be established and the terms and conditions relating to the application of such salary;
(4.1)  (subparagraph repealed);
(4.2)  establish, for the purposes of sections 25, 115.1, 115.10.1, 115.10.4 and 115.10.6, the tariff applicable to the payment of the redemption cost, which 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, and prescribe, in addition to a minimum cost for the purposes of section 25, 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 25, 115.1, 115.10.1 and 115.10.4;
(4.3)  (subparagraph repealed);
(5)  determine the conditions to be met in the case of section 27;
(6)  determine, for the purposes of sections 36.1.4 and 36.1.17, the days and parts of a day which are not included in the contributory period;
(6.1)  determine, for the purposes of section 36.1.7, 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 36.1.8, 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 36.1.18, the method of establishing the contributory period of an employee who simultaneously holds more than one pensionable employment under the plan in a year;
(7)  (subparagraph repealed);
(8)  (subparagraph repealed);
(9)  determine the actuarial assumptions and methods, which may vary according to the nature of the benefits, used to establish the actuarial values of the benefits contemplated in sections 43.2, 46.1, 54 and 79;
(9.0.1)  determine the actuarial assumptions and methods for the purposes of section 53;
(9.0.2)  establish, for the purposes of section 59.0.1, the information the waiver or revocation notice must contain;
(9.1)  establish, for the purposes of section 73.4, the limits applicable to a pension amount added under sections 73.1 and 73.2 and the manner in which an amount that exceeds the limits is to be adjusted;
(9.2)  establish, for the purposes of section 74.2, a pension reduction factor and the criteria for the application of that factor and designate categories of employees to whom the factor and the criteria are not applicable;
(10)  determine when and how funds are transferred to this plan;
(11)  determine, for the purposes of sections 80 and 108, the order of priority for the reduction of benefits;
(11.1)  determine, for the purposes of section 85.5.1, the circumstances due to which an agreement is suspended;
(11.2)  determine, for the purposes of section 85.5.4, the circumstances due to which an agreement becomes null or terminates and, for each circumstance, determine the pensionable salary, 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;
(11.3)  determine, for the purposes of the second paragraph of section 86, categories of employees and rules, terms and conditions to have years or parts of years of past service as a paid trainee credited; determine, for the purposes of that paragraph, the years or parts of years of past service which may be credited and their number, which may vary according to the category;
(11.3.1)  establish, for the purpose of section 89, the rules and procedures that apply to the increase of pension credits for the categories of pension credits and persons it determines;
(11.4)  establish, for the purposes of section 95, the pension credit tariff, which may vary with the employee’s age on the date on which the application is received at Retraite Québec and with the year of service covered by the pension credit;
(12)  establish the conditions of application of sections 101 to 108;
(13)  establish the criteria, rules, actuarial principles and tables required for computing the pension credit in the cases contemplated in sections 105 and 106;
(13.1)  determine, for the purposes of sections 107.1 and 158.0.1, the increase of pension credits, fix the limits and the rules applicable to the increase, prescribe, for the purposes of those sections, special provisions that may vary from those provided for in sections 91, 92 and 107, in order to take into account, for those purposes, the nature of the pension credits and the pension plan under which they have been obtained;
(13.2)  determine the actuarial assumptions and methods used to establish the actuarial values of the benefits referred to in sections 109.2 and 109.8, which may vary with the pension plans and benefits concerned;
(14)  define, for the purposes of section 115.1, the expression “casual employment”;
(14.1)  (subparagraph repealed);
(14.2)  determine the terms and conditions of the applications required under Chapter VII.1 of Title I;
(14.3)  determine, for the purposes of section 122.1, the information which must be contained in the statement setting out the value of the benefits accrued by the employee or former employee;
(14.4)  fix, for the purposes of section 122.2, the rules which apply to the establishment of the 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 which apply to the assessment of accrued benefits and which may vary according to the nature of the benefits;
(14.5)  determine, for the purposes of section 122.3, the rules and the terms and conditions of payment of the sums awarded to the spouse and, where applicable, the interest payable thereon;
(14.6)  prescribe, for the purposes of section 122.5, 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;
(15)  determine, under section 124, the date of the increase in the rate of contribution;
(15.0.1)  prescribe, for the purposes of section 128.0.1, the manner of establishing the amount of the compensation the Government must pay;
(15.1)  determine, for the purposes of section 133.6, the rules and procedure for computing the actuarial values and the applicable cases, conditions and procedure for the transfers of funds;
(16)  determine the terms and conditions on which Retraite Québec may effect compensation under sections 147 and 190 out of sums it owes to a person and, for the purposes of the third paragraph of section 147, the cases in and conditions subject to which Retraite Québec remits any sum, other than the sums referred to in subparagraphs 1 to 3 of the second paragraph of section 147, owed to Retraite Québec;
(16.0.1)  prescribe, for the purposes of section 147.0.1, the manner of determining the latest date on which errors or corrections may be identified or received in order for Retraite Québec to adjust the amount of a pension downwards;
(16.1)  determine, for the purposes of section 147.0.3, the rates of interest applicable to each period and the method of computation of such interest, both of which may vary according to the pension plan concerned;
(17)  determine, for the purposes of section 148, when and on what conditions the payment of pension benefits are made and determine the method for computing those benefits;
(17.1)  determine the minimum amount of interest that is payable pursuant to section 151;
(18)  establish, for the purposes of section 177, the rate of contribution applicable to the Government and Public Employees Retirement Plan each year, according to the rules, terms and conditions prescribed by the regulation, and prescribe the factor used each year for the contribution formula;
(19)  define the expression “employee who may be unionized”;
(20)  determine, for the purposes of section 191.1, the terms according to which the various sums determined by regulation that are owed by the employer bear interest and prescribe the time within which the employer is required to pay such sums;
(21)  fix, for the purposes of section 191.2, the amount of annual contributions which, if exceeded, constitutes for an employee an excess amount of contributions or, as the case may be, an insufficient amount of contributions;
(22)  (subparagraph repealed);
(22.1)  (subparagraph repealed);
(22.2)  establish, for the purposes of section 216.2, 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;
(22.3)  establish, for the purposes of section 216.3, the periods of absence that may be credited for each type of absence and in total;
(22.4)  for the purposes of section 217, determine for a given period the rules and procedures for determining the rates of interest in Schedule VI according to the rates of return on certain categories of amounts referred to in section 127 and designated by the regulation, and the rules and procedures for determining the rate of interest in Schedule VII according to an external index also designated by the regulation;
(23)  (subparagraph repealed);
(24)  determine, for the purposes of section 219, the other conditions for computing the interest on contributions within the meaning of section 50;
(25)  determine the conditions which permit a body, according to the category determined by regulation, to be designated by order in Schedule I or II.1.
For the purposes of the consultation provided for in the first paragraph, draft regulations must be submitted to the pension committee at least 30 days before they are adopted, together with a report describing their effects.
1973, c. 12, s. 121; 1983, c. 24, s. 1; 1985, c. 18, s. 15; 1986, c. 44, s. 75; 1987, c. 47, s. 58; 1987, c. 107, s. 197; 1988, c. 82, s. 46; 1990, c. 32, s. 20; 1990, c. 5, s. 29; 1990, c. 87, s. 68; 1991, c. 14, s. 19; 1992, c. 39, s. 35; 1992, c. 67, s. 45; 1995, c. 46, s. 13; 1995, c. 70, s. 36; 1996, c. 53, s. 17; 1997, c. 50, s. 46; 1999, c. 73, s. 9; 2000, c. 32, s. 28; 2001, c. 31, s. 322; 2002, c. 30, s. 55; 2004, c. 39, s. 137; 2006, c. 55, s. 27; 2006, c. 49, s. 126; 2007, c. 43, s. 82; 2008, c. 25, s. 21; 2007, c. 43, s. 82; 2010, c. 11, s. 33; 2010, c. 29, s. 15; 2011, c. 24, s. 12; 2013, c. 9, s. 54; 2014, c. 11, s. 4; 2015, c. 27, s. 17; 2015, c. 20, s. 61.
135. (Repealed).
1973, c. 12, s. 122; 1977, c. 21, s. 37; 1983, c. 24, s. 1; 1987, c. 47, s. 59.
TITLE III
ADMINISTRATION OF RETIREMENT PLANS
1983, c. 24, s. 1.
CHAPTER I
PROVISIONS APPLICABLE TO CERTAIN RETIREMENT PLANS
1983, c. 24, s. 1; 2006, c. 49, s. 86.
135.1. This Title may only apply to a pension plan referred to in section 4 of the Act respecting Retraite Québec (chapter R-26.3).
2015, c. 20, s. 50.
DIVISION I
Repealed, 2006, c. 49, s. 87.
1983, c. 24, s. 1; 2006, c. 49, s. 87.
136. (Repealed).
1973, c. 12, s. 123; 1977, c. 5, s. 14; 1977, c. 21, s. 37; 1982, c. 51, s. 45; 1983, c. 24, s. 1; 2006, c. 49, s. 87.
137. (Repealed).
1973, c. 12, s. 124; 1983, c. 24, s. 1; 1986, c. 44, s. 76; 1987, c. 47, s. 60; 1987, c. 107, s. 198; 1990, c. 87, s. 69; 1991, c. 14, s. 20; 1993, c. 41, s. 20; 1995, c. 46, s. 14; 1996, c. 53, s. 18; 2001, c. 31, s. 323; 2002, c. 30, s. 56; 2004, c. 39, s. 138; 2006, c. 55, s. 28; 2006, c. 49, s. 87.
137.0.1. (Repealed).
1996, c. 53, s. 19; 2002, c. 7, s. 173; 2006, c. 49, s. 87.
137.0.2. (Repealed).
1996, c. 53, s. 19; 2006, c. 49, s. 87.
137.1. (Repealed).
1985, c. 18, s. 16; 1987, c. 47, s. 61.
138. (Repealed).
1973, c. 12, s. 125; 1980, c. 18, s. 11; 1983, c. 24, s. 1; 1996, c. 53, s. 20; 2004, c. 39, s. 139; 2006, c. 49, s. 87.
138.1. (Replaced).
1982, c. 33, s. 17; 1983, c. 24, s. 1.
138.2. (Replaced).
1982, c. 33, s. 17; 1983, c. 24, s. 1.
139. (Repealed).
1973, c. 12, s. 126; 1983, c. 24, s. 1; 1996, c. 53, s. 21; 2004, c. 39, s. 140; 2006, c. 49, s. 87.
140. (Repealed).
1973, c. 12, s. 127; 1982, c. 33, s. 18; 1983, c. 24, s. 1; 1987, c. 47, s. 62; 1996, c. 53, s. 22; 2004, c. 39, s. 141; 2006, c. 49, s. 87.
141. (Repealed).
1973, c. 12, s. 128; 1977, c. 21, s. 38; 1983, c. 24, s. 1; 1996, c. 53, s. 23; 2004, c. 39, s. 142; 2006, c. 49, s. 87.
142. (Repealed).
1973, c. 12, s. 129; 1983, c. 24, s. 1; 1996, c. 53, s. 24; 2004, c. 39, s. 143; 2006, c. 49, s. 87.
143. (Repealed).
1973, c. 12, s. 130; 1983, c. 24, s. 1; 1983, c. 55, s. 161; 2000, c. 8, s. 242; 2006, c. 49, s. 87.
144. (Repealed).
1973, c. 12, s. 131; 1983, c. 24, s. 1; 1987, c. 47, s. 63; 1996, c. 53, s. 25; 2004, c. 39, s. 144; 2006, c. 49, s. 87.
145. (Repealed).
1973, c. 12, s. 132; 1983, c. 24, s. 1; 1996, c. 53, s. 26; 2004, c. 39, s. 145; 2006, c. 49, s. 87.
146. (Repealed).
1973, c. 12, s. 133; 1983, c. 24, s. 1; 1983, c. 38, s. 80.
DIVISION II
Heading repealed, 2006, c. 49, s. 88.
1983, c. 24, s. 1; 2006, c. 49, s. 88.
146.1. Except in cases of fraud or deceit, where a pensioner would no longer be entitled to a pension as a result of a correction made to the years or parts of a year of service credited or counted, Retraite Québec shall not question that person’s eligibility for the pension it established in his respect following a pension application. However, the pension shall be recomputed, as of the time the pensioner retired, on the basis of the corrected data and reduced, if necessary, by the amount of actuarial reduction which applied at that time.
1993, c. 41, s. 21; 2015, c. 20, s. 61.
147. Subject to the second and third paragraphs, Retraite Québec may, after having given notice and in the manner prescribed by regulation, make up for any sum owing to it by a person out of any benefit or reimbursement of contributions it owes to that person.
Retraite Québec shall remit
(1)  any amount of pension or pension credit owed to Retraite Québec;
(2)  any excess reimbursement of contributions or actuarial value owed to Retraite Québec;
(3)  any overpayment owed to Retraite Québec by a spouse after the date of payment of the sums allotted to the spouse following the partition and assignment of benefits between spouses.
Retraite Québec shall remit any sum, other than the sums referred to in subparagraphs 1 to 3 of the second paragraph, owed to Retraite Québec in the cases and subject to the conditions determined by government regulation.
1973, c. 12, s. 134; 1983, c. 24, s. 1; 1988, c. 82, s. 47; 1990, c. 32, s. 21; 1995, c. 46, s. 16; 2014, c. 11, s. 5; 2015, c. 27, s. 18; 2015, c. 20, s. 61.
147.0.1. Retraite Québec may adjust downwards the amount of a pension the payment of which has begun, in order to correct an error in computation or to take into account a correction made to the data used for computing the pension if the error or correction is identified or received not later than the date determined in the manner established by regulation. The downwards adjustment may be carried out within the 12 months following that date.
Subsequently, the amount of a pension may not be adjusted downwards by reason of an error in computation or a correction made to the data used for computing the pension.
1995, c. 46, s. 17; 1999, c. 73, s. 10; 2007, c. 43, s. 83; 2015, c. 20, s. 61.
147.0.2. (Repealed).
1995, c. 46, s. 17; 1999, c. 73, s. 11.
147.0.3. Any person who has received a reimbursement of contributions or actuarial value without being entitled thereto and who is entitled, in respect of the amounts so reimbursed, to claim a pension credit under his pension plan has 90 days from the date of the notice of claim sent by Retraite Québec to elect either to keep the amount reimbursed, or to return the amount received without entitlement, with interest compounded annually, and computed at the rates determined for each period and in the manner prescribed by regulation, both of which may vary according to the pension plan concerned, from the date of the reimbursement to the date of the notice.
Any person who does not remit to Retraite Québec the total amount claimed within the time allotted shall, subject to the third paragraph, forfeit any pension credit he could have claimed had it not been for the amount received without entitlement and is deemed, for the purposes of his pension plan, to have been entitled to the benefit granted to him.
The person may reverse his decision and Retraite Québec shall, on request, send him a new notice of claim for an amount computed in accordance with the first paragraph up to the date of the new notice. In that case, the first paragraph shall apply in respect of that person. The person shall recover benefit entitlement under his pension plan if he remits the new amount claimed within the time allotted therefor.
If the person has contested the amount claimed from him, in accordance with the provisions of his pension plan, and a final decision on the contestation has been made, the third paragraph applies without the person being required to file any application.
Where a person returns the difference between the amount of the contributions reimbursed by Retraite Québec and the amount corresponding to the value of the contributions covered by the person’s application for reimbursement, no interest is added to the amount so returned.
1995, c. 46, s. 17; 2002, c. 30, s. 57; 2015, c. 20, s. 61.
147.0.4. Any decision of Retraite Québec concerning a person’s eligibility for participation in a pension plan or concerning the number of years or parts of a year in respect of which a redemption proposal has been accepted becomes irrevocable, subject, in the latter case, to the provisions of the pension plans relating to redemption proposals, on the earlier of the following dates:
(1)  the date occurring three years after the date of Retraite Québec’s initial decision;
(2)  the date on which the following conditions are met:
(a)  the person ceases to be a member of his pension plan; and
(b)  the person’s eligibility for a pension is confirmed to him in writing by Retraite Québec.
A decision of Retraite Québec concerning any other element of an accepted redemption proposal becomes irrevocable, subject to the provisions of the pension plans relating to redemption proposals, on the date referred to in subparagraph 1 of the first paragraph.
Notwithstanding the first and second paragraphs, any data pertaining to a redemption proposal may be corrected at all times if that is advantageous to the person and if the person pays any additional cost resulting therefrom.
Retraite Québec must notify the employee of any error affecting a decision concerning the employee’s eligibility for participation in a pension plan, despite the irrevocability of the decision. In such a case, the employee may elect to participate in the plan in which the employee should have participated. The employee is deemed to participate in the plan from the date on which the employee should have participated in the plan and, where applicable, Retraite Québecn or the employee shall return all amounts due as a consequence of such election. The employee must inform Retraite Québec of his or her election within 90 days from the date of the notice of Retraite Québec, failing which, the employee’s participation in the plan shall be continued.
The first paragraph does not apply in respect of a decision concerning a person’s eligibility for participation in the Pension Plan of Management Personnel or the Pension Plan of Peace Officers in Correctional Services; however, it applies to a decision concerning a person’s qualification for membership in one of those plans, and the decision becomes irrevocable if that is advantageous to the person considering the provisions of the plan at the time the person’s participation in the plan begins. In addition, the fourth paragraph does not apply to the Pension Plan of Management Personnel if the pension plan of which the person should have been a member is the Government and Public Employees Retirement Plan.
1995, c. 46, s. 17; 2001, c. 31, s. 324; 2002, c. 30, s. 58; 2004, c. 39, s. 146; 2015, c. 20, s. 61.
147.0.5. The second paragraph of section 147, the regulatory provisions made under the third paragraph of that section and the second paragraph of section 147.0.1 do not apply if the overpayments made or benefits granted to a person result from one of the following three cases that could reasonably have been noticed by the person:
(1)  an administrative error;
(2)  an error in the data provided by the employer;
(3)  a change made to the data that concerns the period after the date of the pension application and that was used in computing the overpayments or the granting of benefits.
Section 147.0.4 does not apply if the overpayments made or benefits granted to a person result from an administrative error that could reasonably have been noticed by the person.
1995, c. 46, s. 17; 2006, c. 55, s. 29; 2008, c. 25, s. 22; 2014, c. 11, s. 6; 2015, c. 27, s. 19.
147.0.6. A person who recovers from the Minister of Revenue sums transferred by Retraite Québec pursuant to the Public Curator Act (chapter C-81) or the Unclaimed Property Act (chapter B-5.1) and who can claim to have a right in respect of such sums under the pension plan from which the sums derive may request of Retraite Québec that the years or parts of a year of service counted or credited before the sums were so transferred be counted or credited to that pension plan.
Retraite Québec, upon receiving the request from the person, shall send the person a notice claiming the sums referred to in the first paragraph, plus accrued interest compounded annually at a rate determined by regulation pursuant to section 147.0.3 accruing from the date of transfer of the sums until the date of sending of the notice of claim. The person shall pay Retraite Québec the amount claimed within 90 days following the date of sending of the notice of claim.
1997, c. 80, s. 75; 2005, c. 44, s. 54; 2011, c. 10, s. 97; 2015, c. 20, s. 61.
147.1. (Repealed).
1990, c. 5, s. 30; 1992, c. 16, s. 7; 1995, c. 70, s. 37; 1996, c. 53, s. 27.
148. Notwithstanding any inconsistent provision of any Act, regulation or order, every pension benefit under any of the pension plans the benefits of which are payable by Retraite Québec is computed on a monthly basis in accordance with the method determined by regulation and the monthly payment is paid at such intervals and on such conditions as may be determined by the regulation. The regulation may prescribe the date on which the benefit becomes payable and the date on which it ceases to be paid.
Retraite Québec may, however, make cash payment of the actuarial value or cash payment of the annual value of a pension benefit if it is authorized to do so by an Act, regulation or order.
1973, c. 12, s. 135; 1983, c. 24, s. 1; 1986, c. 44, s. 77; 1987, c. 47, s. 64; 2002, c. 30, s. 59; 2015, c. 20, s. 61.
149. Retraite Québec may, however, in one annual payment and on such date as it may determine, make cash payment of the annual value of all the benefits payable under a pension plan administered by it, except for pensions granted to children and those granted by reason of physical or mental disability, if the total amount of the benefits payable under the plan does not exceed $811.
The cash payment of the annual value of benefits does not have the effect of making benefits due.
The amount of $811 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.
1973, c. 12, s. 136; 1974, c. 9, s. 23; 1977, c. 21, s. 39; 1980, c. 11, s. 84; 1982, c. 33, s. 19; 1983, c. 24, s. 1; 1986, c. 44, s. 78; 2015, c. 20, s. 61.
150. Retraite Québec may request from any employee or beneficiary of a plan administered by it, and from his employer, any information or document required to determine the right to benefits provided under the plan, and to allow periodic control.
For such purpose, Retraite Québec may determine the form and tenor of any form it prescribes.
1977, c. 21, s. 40; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1986, c. 44, s. 79; 2015, c. 20, s. 61.
151. Every sum owing to a beneficiary, except contributions deducted in excess for years subsequent to the year 1986, under any retirement plan administered by Retraite Québec bears interest, in the case of contributions deducted in excess in the course of a year, from the midpoint of the following year and, in all other cases, from the sixty-first day after any of the following dates:
(1)  the date on which the sum becomes payable if, at the time of his application, the sum is not exigible;
(2)  the date of receipt of his application if, at the time of his application, the sum is exigible;
(3)  31 December of the year in which the person’s retirement plan provides that the person ceases to be a member due to his age or, if he continues to hold pensionable employment on that date, the date on which he retires.
The interest is compounded annually at the rate determined in Schedule VII in force on the date of payment unless another rate in that Schedule already applies on that date, in which case that last rate continues to apply. However, in the case of the plan created by this Act, the Pension Plan of Peace Officers in Correctional Services and the pension plan of the Sûreté du Québec, contributions deducted in excess in a given year are reimbursed with interest, compounded annually, at the rates determined in Schedule VI from the midpoint of the following year until the date of payment. In the case of the Pension Plan of Management Personnel, contributions deducted in excess in a given year are reimbursed with interest, compounded annually, at the rates determined in Schedule VII to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) from the midpoint of the following year until the date of payment. In the case of the Teachers Pension Plan and the Civil Service Superannuation Plan, the interest is computed, for the reimbursement of contributions deducted in excess for the years prior to the year 1987, according to the rates fixed in Schedule VI which are applicable from the date determined in the first paragraph until the date of payment.
No amount of interest is payable pursuant to this section if it is less than the minimum amount prescribed by regulation.
1977, c. 21, s. 40; 1983, c. 24, s. 1; 1985, c. 18, s. 17; 1987, c. 47, s. 65; 1987, c. 107, s. 199; 1988, c. 82, s. 48; 1990, c. 87, s. 105; 1997, c. 50, s. 47; 2001, c. 31, s. 325; 2002, c. 30, s. 60; 2004, c. 39, s. 147; 2007, c. 43, s. 84; 2015, c. 27, s. 20; 2015, c. 20, s. 61.
152. No amount of interest payable under section 151 on the contributions and, as the case may be, on the sums paid into a retirement plan for the redemption or transfer of service may result in payment on those contributions or sums of a total amount of interest greater than the amount of interest that would be paid if it were computed according to the rates applicable under the second paragraph of section 151, in respect of the period commencing after the sixtieth day or, in the case of contributions deducted in excess in the course of a year, in respect of the period commencing after 30 June of the following year.
Section 151 does not apply in respect of the amount determined pursuant to section 46.1 and in respect of any period for which the retirement plans provide for the reimbursement of contributions and, as the case may be, of sums paid for the redemption or transfer of service with interest at a rate equal to the average yield of the fund of the plan concerned or, as the case may be, at the rate of interest payable under this plan.
1973, c. 12, s. 137; 1983, c. 24, s. 1; 1985, c. 18, s. 18; 1990, c. 87, s. 70.
153. An adjustment to a pension as a result of the payment of a lump sum made as an increase in or adjustment to the salary for a previous year bears interest, compounded annually, at the rate determined in Schedule VII in force on the date of payment from the 61st day after receipt of an application for adjustment made after the day on which the salary adjustment was paid.
1973, c. 12, s. 138; 1983, c. 24, s. 1; 1988, c. 82, s. 49; 2004, c. 39, s. 148; 2008, c. 25, s. 23.
154. At least every three years, Retraite Québec shall prepare a statement of participation for each employee who is a member of a retirement plan administered by it, setting forth
(1)  the accumulated service credited to him;
(2)  the amount of the contributions paid; and
(3)  the pension credit, if any, accrued to him.
1973, c. 12, s. 141; 1977, c. 21, s. 41; 1982, c. 33, s. 20; 1983, c. 24, s. 1; 1987, c. 47, s. 66; 2015, c. 20, s. 61.
154.1. (Replaced).
1982, c. 51, s. 46; 1983, c. 24, s. 1.
155. Every person who is or has been the administrator, trustee or employer contemplated in a retirement plan shall furnish Retraite Québec with any information or document it may request.
1973, c. 12, s. 142; 1974, c. 9, s. 24; 1983, c. 24, s. 1; 2015, c. 20, s. 61.
156. Retraite Québec may make an inquiry into any matter the administration of which was entrusted to it and question any person and examine any document or voucher.
1973, c. 12, s. 143; 1974, c. 9, s. 25; 1982, c. 51, s. 47; 1983, c. 24, s. 1; 2015, c. 20, s. 61.
157. Retraite Québec or the person it authorizes is, for its inquiries, vested with all the powers and immunities of a commissioner appointed under the Act respecting public inquiry commissions (chapter C-37). However, in no case may Retraite Québec impose a penalty for contempt of court.
Articles 282 to 285 of the Code of Civil Procedure (chapter C-25.01) apply to the witnesses heard at an inquiry.
1973, c. 12, s. 144; 1974, c. 9, s. 26; 1983, c. 24, s. 1; 2015, c. 20, s. 61; I.N. 2016-01-01 (NCCP).
158. Retraite Québec may, on the recommendation of the pension committee and with the authorization of the Government, enter into a transfer agreement with a government in Canada or any other body having a retirement plan or with the body which administers the plan, to have counted or credited, as the case may be, in respect of an employee to whom the Pension Plan of Certain Teachers, the Government and Public Employees Retirement Plan, the Teachers Pension Plan or the Civil Service Superannuation Plan is applicable, all or part of the years of service counted under the retirement plan of which the employee was a member. If an agreement of transferability stipulates that years and parts of a year of service counted under the other pension plan are recognized solely for purposes of entitlement to a pension under the pension plan of which the employee is a member, the employee who pays an amount determined in the agreement to be credited with all or part of the years or parts of a year of service under the pension plan shall do so, from 1 January 1988, in the manner prescribed in section 26.
Retraite Québec may, according to law, enter into such an agreement with a government in Canada or any of its departments or agencies.
Such agreements may provide the terms and conditions of 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 agency.
The sums necessary for the application of this section are received or paid according to the plan concerned.
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 6.2, of which the employee was a member.
1973, c. 12, s. 211; 1982, c. 33, s. 21; 1983, c. 24, s. 1; 1987, c. 47, s. 67; 1987, c. 107, s. 200; 1988, c. 41, s. 91; 1992, c. 67, s. 46; 1995, c. 46, s. 18; 2004, c. 39, s. 149; 2006, c. 55, s. 30; 2006, c. 49, s. 89; 2010, c. 11, s. 34; 2015, c. 20, s. 61.
158.0.1. Where the agreement of transfer grants pension credits, section 107.1 applies, with the necessary modifications.
1999, c. 73, s. 12; 2000, c. 32, s. 29.
158.0.2. Where, pursuant to section 246.23.1 of the Courts of Justice Act (chapter T-16), a judge requests the transfer, to the judge’s pension plan referred to in that section, of the value of the benefits accrued to the judge before the judge’s appointment under a pension plan administered by Retraite Québec, Retraite Québec shall, notwithstanding any provision to the contrary, transfer the amount that is the greater of
(1)  the sum of the contributions with interest, if any, accrued to the date of the transfer; and
(2)  the actuarial value of the judge’s pension established on that same date in accordance with the actuarial assumptions and methods determined by the regulation made pursuant to subparagraph 2 of the first paragraph of section 215.13 of this Act.
2002, c. 32, s. 4; 2004, c. 39, s. 150; 2015, c. 20, s. 61.
DIVISION II.1
Repealed, 2006, c. 49, s. 90.
1996, c. 53, s. 28; 2006, c. 49, s. 90.
158.1. (Repealed).
1996, c. 53, s. 28; 2001, c. 31, s. 326; 2002, c. 30, s. 61; 2006, c. 49, s. 90.
158.2. (Repealed).
1996, c. 53, s. 28; 2006, c. 49, s. 90.
158.3. (Repealed).
1996, c. 53, s. 28; 2001, c. 31, s. 327; 2006, c. 49, s. 90.
158.4. (Repealed).
1996, c. 53, s. 28; 2001, c. 31, s. 328; 2006, c. 49, s. 90.
158.5. (Repealed).
1996, c. 53, s. 28; 2001, c. 31, s. 329; 2006, c. 55, s. 31; 2006, c. 49, s. 90.
158.6. (Repealed).
1996, c. 53, s. 28; 2006, c. 49, s. 90.
158.7. (Repealed).
1996, c. 53, s. 28; 2004, c. 39, s. 151.
158.8. (Repealed).
1996, c. 53, s. 28; 2001, c. 31, s. 330; 2002, c. 30, s. 62; 2006, c. 49, s. 90.
158.9. (Repealed).
1996, c. 53, s. 28; 2006, c. 49, s. 90.
158.10. (Repealed).
1996, c. 53, s. 28; 2006, c. 49, s. 90.
158.11. (Repealed).
1996, c. 53, s. 28; 2000, c. 29, s. 669; 2006, c. 49, s. 90.
158.12. (Repealed).
1996, c. 53, s. 28; 2006, c. 49, s. 90.
158.13. (Repealed).
1996, c. 53, s. 28; 2002, c. 30, s. 63; 2006, c. 49, s. 90.
DIVISION III
Repealed, 2006, c. 49, s. 90.
1983, c. 24, s. 1; 2006, c. 49, s. 90.
159. (Repealed).
1982, c. 21, s. 1; 1983, c. 24, s. 1; 2006, c. 49, s. 90.
160. (Repealed).
1983, c. 24, s. 1; 2006, c. 49, s. 90.
161. (Repealed).
1983, c. 24, s. 1; 2006, c. 49, s. 90.
162. (Repealed).
1983, c. 24, s. 1; 2006, c. 49, s. 90.
CHAPTER II
PENSION COMMITTEE
1983, c. 24, s. 1; 1996, c. 53, s. 29; 2006, c. 49, s. 91.
163. The pension committee of the pension plans established under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the Act respecting the Teachers Pension Plan (chapter R-11), the Act respecting the Civil Service Superannuation Plan (chapter R-12) and the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1) is hereby established.
1983, c. 24, s. 1; 1996, c. 53, s. 30; 2006, c. 49, s. 92.
DIVISION I
Heading repealed, 2006, c. 49, s. 93.
1996, c. 53, s. 31; 2001, c. 31, s. 331; 2006, c. 49, s. 93.
164. The committee is composed of a chair and 24 other members appointed by the Government for a term of up to two years, as follows:
(1)  10 members from the labour sector, appointed after consultation with the union or association concerned, including
(a)  two from the Confédération des syndicats nationaux;
(b)  two from the Centrale des syndicats du Québec;
(c)  one from the Fédération des travailleurs et travailleuses du Québec;
(d)  one from the Syndicat de la fonction publique du Québec;
(e)  one from the Fédération interprofessionnelle de la santé du Québec - FIQ;
(f)  one from the Syndicat des professionnelles et professionnels du gouvernement du Québec;
(g)  one from the Alliance du personnel professionnel et technique de la santé et des services sociaux; and
(h)  one appointed from the lists provided by the groups of associations of employees to which the Act respecting the process of negotiation of the collective agreements in the public and parapublic sectors (chapter R-8.2) applies and by the associations certified under the Public Service Act (chapter F-3.1.1) if they are not concerned by subparagraphs a to g;
(2)  two pensioners under any of the pension plans referred to in section 163, chosen after consultation with the pensioners associations that are the most representative of those plans, unless a different consultation process is determined by the Government; and
(3)  12 members representing the Government.
The chair of the committee 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.
1983, c. 24, s. 1; 1983, c. 55, s. 161; 1985, c. 12, s. 99; 1996, c. 53, s. 32; 2002, c. 30, s. 74; 2006, c. 49, s. 94; 2015, c. 20, ss. 51 and 61.
165. The committee is responsible for
(1)  reexamining, on request, the decisions made by Retraite Québec in respect of the employees and beneficiaries to whom the pension plans established under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the Act respecting the Teachers Pension Plan (chapter R-11), the Act respecting the Civil Service Superannuation Plan (chapter R-12) and the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1) apply;
(2)  determining the conditions of implementation of the agreements entered into by the parties negotiating the conditions of employment of the employees referred to in subparagraph 1 if the agreements fail to do so, 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 employees to whom the Government and Public Employees Retirement Plan applies;
(4)  approving the financial statements of the Government and Public Employees Retirement 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 plan of action for the Government and Public Employees Retirement Plan, and reporting on it to Retraite Québec; and
(6)  receiving for examination the actuarial valuation reports of the plans identified in subparagraph 1.
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.
In addition to the decisions it may reexamine under subparagraph 1 of the first paragraph, the decisions made by Retraite Québec in respect of an employee who is a member of the Pension Plan of Management Personnel are also reexamined by the Committee where they relate to an application for the redemption of years or parts of a year of service filed by an employee while the employee was a member of the Government and Public Employees Retirement Plan, if those years and parts of a year meet the requirements of section 138 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1).
1983, c. 24, s. 1; 1986, c. 44, s. 80; 1987, c. 47, s. 68; 1991, c. 14, s. 21; 1996, c. 53, s. 33; 2000, c. 32, s. 30; 2001, c. 31, s. 332; 2006, c. 49, s. 95; 2015, c. 20, s. 61.
165.1. The committee may request that Retraite Québec carry out studies on the administration of the plans identified in subparagraph 1 of the first paragraph of section 165.
The committee may also request that Retraite Québec provide additional services to employees and beneficiaries under the Government and Public Employees Retirement Plan and determine the manner in 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. 96; 2015, c. 20, s. 61.
165.2. The committee may make recommendations on the application of the plans identified in subparagraph 1 of the first paragraph of section 165 to the Government, to the associations negotiating the conditions of employment of employees who are members of the plans referred to in subparagraphs 1 to 4 of the first paragraph of section 4 of the Act respecting Retraite Québec (chapter R-26.3), to the Retraite Québec and to the Minister.
2006, c. 49, s. 96; 2015, c. 20, s. 61.
166. At the expiry of their term, the members of the committee shall remain in office until they are replaced or reappointed.
Any vacancy occurring during a term of office is filled according to the mode of appointment of the member to be replaced.
1983, c. 24, s. 1.
166.1. If the chair of the committee is absent or unable to act, the chair of the pension committee established under section 196.2 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) replaces the chair of the committee temporarily.
2006, c. 49, s. 97.
167. The members of the committee, other than the chair, are not remunerated.
However, the members are entitled, according to the standards fixed by the Government, to an attendance allowance and reimbursement of justifiable costs incurred by them in the performance of their duties. The Government determines the remuneration of the chair.
1983, c. 24, s. 1; 1996, c. 53, s. 34; 2004, c. 39, s. 152; 2006, c. 49, s. 98.
168. Fifteen members, including the chair, seven members representing employees and beneficiaries under the plan and seven members representing the Government, form a quorum at meetings of the committee.
1983, c. 24, s. 1; 2006, c. 49, s. 99.
169. 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 165.1;
(2)  a mandate to be given to a consultant hired to advise the committee;
(3)  the approval of the financial statements of the Government and Public Employees Retirement Plan; or
(4)  any matter entailing an increase in the cost of the plan or a budget overrun for Retraite Québec.
1983, c. 24, s. 1; 2000, c. 32, s. 31; 2006, c. 49, s. 100; 2015, c. 20, s. 61.
170. Retraite Québec shall designate from among its employees other than its secretary the person who is to act as secretary of the committee.
1983, c. 24, s. 1; 1996, c. 53, s. 35; 2006, c. 49, s. 101; 2015, c. 20, s. 52.
171. The committee may make by-laws respecting the exercise of its powers and its internal management.
By-laws made under this section come into force only after being approved by the Government.
1983, c. 24, s. 1.
172. The minutes of the sittings of the committee, approved by it and certified by the chair, by the secretary or by any other person authorized to do so by the committee, are authentic.
Similarly, documents or copies emanating from the committee are authentic, if so certified.
1983, c. 24, s. 1; 2006, c. 49, s. 127.
173. The committee may delegate all or part of its powers, provided in paragraphs 1 and 3 of section 165, to subcommittees.
The subcommittees are composed of two persons representing the Government and two persons representing employees and beneficiaries.
However, the committee may delegate the reexamination power provided for in paragraph 1 of section 165 to a subcommittee whose members it shall appoint, where applications for reexamination are submitted by non-unionizable employees other than employees who are members of the Pension Plan of Management Personnel, by beneficiaries who belonged to such a group of employees at the time they ceased to contribute to their plans or by beneficiaries who were the successors, spouses or children of such employees. The subcommittee is composed of two representatives of the Government and of two representatives of non-unionizable employees appointed after consultation with the members of the pension committee referred to in section 196.2 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) chosen from among the representatives of the non-unionizable employees.
The subcommittee referred to in the third paragraph shall also reexamine the decisions of Retraite Québec referred to in the second paragraph of section 165 and those made pursuant to section 3.2 of the Act and those made under section 28.5.12 of the Act respecting the Teachers Pension Plan (chapter R-11) and section 99.17.7 of the Act respecting the Civil Service Superannuation Plan (chapter R-12).
1983, c. 24, s. 1; 1985, c. 18, s. 19; 1991, c. 14, s. 22; 1995, c. 46, s. 31; 1996, c. 53, s. 36; 2001, c. 31, s. 333; 2006, c. 49, s. 102; 2015, c. 20, s. 61.
173.0.1. The president and chief executive officer, the vice-presidents and the employees of Retraite Québec may not be members of the committee.
1996, c. 53, s. 37; 2004, c. 39, s. 153; 2006, c. 49, s. 103; 2015, c. 20, s. 61.
173.0.2. 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.
1996, c. 53, s. 37; 2001, c. 31, s. 334; 2006, c. 49, s. 104.
DIVISION II
Repealed, 2006, c. 49, s. 105.
1991, c. 14, s. 23; 1996, c. 53, s. 38; 2001, c. 31, s. 335; 2006, c. 49, s. 105.
173.1. (Repealed).
1991, c. 14, s. 23; 1996, c. 53, s. 38; 2001, c. 31, s. 336; 2006, c. 49, s. 105.
173.2. (Repealed).
1991, c. 14, s. 23; 1992, c. 16, s. 8; 1996, c. 53, s. 38; 2000, c. 32, s. 32; 2001, c. 31, s. 337; 2006, c. 49, s. 105.
173.3. (Repealed).
1991, c. 14, s. 23; 1996, c. 53, s. 38; 2001, c. 31, s. 338; 2006, c. 49, s. 105.
173.3.1. (Repealed).
2000, c. 32, s. 33; 2001, c. 31, s. 339; 2006, c. 49, s. 105.
173.4. (Repealed).
1991, c. 14, s. 23; 1996, c. 53, s. 38; 2000, c. 32, s. 34; 2006, c. 49, s. 105.
173.5. (Repealed).
1996, c. 53, s. 38; 2001, c. 31, s. 340; 2006, c. 49, s. 105.
CHAPTER III
ACTUARIAL VALUATIONS AND SHARING THE COST OF THE PLANS
1983, c. 24, s. 1.
174. Once every three years, the pension committee referred to in section 163 shall require Retraite Québec to cause to be prepared an actuarial valuation of the Government and Public Employees Retirement Plan 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 pension committee shall appoint an independent actuary charged with reporting to the committee, within 30 days of his appointment, on the validity of the assumptions used for the actuarial valuation.
The pension committee shall, within 90 days of receiving the report, send the actuarial valuation and the report to the Minister.
In addition, the pension committee shall require Retraite Québec to cause to be prepared by actuaries designated by Retraite Québec an annual update of the actuarial valuation. The pension committee shall send the update to the Minister within 90 days of its receipt.
1983, c. 24, s. 1; 1996, c. 53, s. 39; 2001, c. 31, s. 341; 2006, c. 55, s. 32; 2006, c. 49, s. 106; 2011, c. 24, s. 13; 2015, c. 20, s. 61.
175. The fees and expenses of the consulting actuary are to be paid by Retraite Québec.
1983, c. 24, s. 1; 2015, c. 20, s. 61.
176. The cost of the Government and Public Employees Retirement Plan is, from 1 July 1982, shared equally between the employees and the employers.
In the case of the Teachers Pension Plan and the Civil Service Superannuation Plan, the difference between the cost of the plan and the contributions paid by the teachers or officers, as the case may be, within the meaning of those plans, shall be assumed by the employers.
1983, c. 24, s. 1; 1989, c. 76, s. 3; 1992, c. 39, s. 36.
177. The rate of contribution applicable to the Government and Public Employees Retirement Plan each year is determined according to the rules, terms and conditions prescribed by regulation. The rate is based on the result of the actuarial valuation referred to in the first paragraph of section 174 and is adjusted from 1 January following the receipt by the Minister of the report of the independent actuary and, for the two subsequent years, from 1 January of each year. The regulation may also prescribe a factor based on the actuarial valuation and adjusted in the same manner. The factor is to be used for the contribution formula described in section 29 so that the contributions withheld during the year by employers or insurers with respect to a pensionable salary which does not exceed the maximum pensionable earnings of the year will be comparable to the contributions that would have been withheld if the contribution formula described in that section, as it read on 31 December 2010, had been maintained.
The rates of contribution to the Teachers Pension Plan and to the Civil Service Superannuation Plan are no longer revised. The rate of the Teachers Pension Plan is, from 1 January 1993, maintained at the rate in force for the year 1992, and that of the Civil Service Superannuation Plan is, from 1 January 1990, maintained at the rate in force for the year 1989.
1983, c. 24, s. 1; 1989, c. 76, s. 4; 1992, c. 39, s. 37; 1996, c. 53, s. 40; 2001, c. 31, s. 342; 2011, c. 24, s. 14.
178. Where the object of a bill introduced in the National Assembly is to amend the Government and Public Employees Retirement Plan immediately or in the future, Retraite Québec shall have a report prepared indicating to what extent the bill would vary the estimates of the latest actuarial valuation reports.
1983, c. 24, s. 1; 2006, c. 55, s. 33; 2015, c. 20, s. 61.
CHAPTER IV
REEXAMINATION OF THE DECISIONS OF RETRAITE QUÉBEC
1983, c. 24, s. 1; 2015, c. 20, s. 61.
DIVISION I
APPLICATION FOR REEXAMINATION
1983, c. 24, s. 1.
179. Every employee or beneficiary may request the pension committee to reexamine any decision of Retraite Québec concerning
(1)  the eligibility of an employee or beneficiary for the Government and Public Employees Retirement Plan, the Teachers Pension Plan, the Civil Service Superannuation Plan, a plan established under section 9, 10 or 10.0.1 of this Act or the Pension Plan of Certain Teachers;
(2)  the number of years of service and periods of contributions;
(3)  the pensionable salary and the amount of his contributions;
(4)  the amount of the pension;
(5)  any benefit, advantage or reimbursement provided under those plans.
Such request must be made to Retraite Québec within one year after the date the decision is sent.
However, where a beneficiary has not requested, within the time limit provided for in the second paragraph, the re-examination 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 has mailed the confirmation of the application of that reduction.
1983, c. 24, s. 1; 1986, c. 44, s. 81; 1991, c. 14, s. 24; 1996, c. 53, s. 41; 1997, c. 43, s. 629; 2000, c. 32, s. 35; 2001, c. 31, s. 343; 2004, c. 39, s. 154; 2006, c. 49, s. 107; 2015, c. 20, s. 61.
180. The pension committee shall deal with the request for reexamination without delay and notify the applicant in writing of its decision.
The decision must give reasons.
However, where no decision is made because opinions are equally divided, the decision of Retraite Québec is deemed to be maintained and the request for reexamination shall be referred for a decision to the arbitrator.
The pension committee shall notify the parties without delay, and the provisions applicable to an application for arbitration apply with the necessary changes. The committee shall send the employee’s or beneficiary’s request for reexamination to the arbitrator within the time prescribed in such provisions.
1983, c. 24, s. 1; 1993, c. 74, s. 10; 1994, c. 20, s. 15; 2006, c. 49, s. 126; 2015, c. 20, s. 61.
DIVISION II
ARBITRATION
1983, c. 24, s. 1; 1994, c. 20, s. 16.
181. The employee or the beneficiary may apply for arbitration within 90 days of the date the decision of the pension committee is sent.
1983, c. 24, s. 1; 1986, c. 44, s. 82; 1991, c. 14, s. 25; 1994, c. 20, s. 17; 2004, c. 39, s. 155; 2006, c. 49, s. 126.
182. An employee or a beneficiary may be represented by his association or his union.
1983, c. 24, s. 1; 1994, c. 20, s. 18.
183. The Government shall, after consulting the pension committee, appoint three arbitrators for a period not exceeding two years. It shall also appoint, in the same manner and for a period not exceeding two years, substitutes to replace the arbitrators whenever they are absent, unable to act or having an excess of work.
At the expiry of their term, the arbitrators and the substitutes shall remain in office until they are replaced or reappointed.
Notwithstanding the first paragraph, an arbitrator may be appointed by the president of the Administrative Labour Tribunal in the case of the plans established under sections 9, 10 and 10.0.1 if the plan so provides.
1983, c. 24, s. 1; 1991, c. 14, s. 26; 1994, c. 20, s. 20; 1996, c. 53, s. 42; 2000, c. 32, s. 36; 2001, c. 31, s. 344; 2001, c. 26, s. 155; 2006, c. 55, s. 34; 2006, c. 49, s. 108; 2015, c. 15, s. 237.
184. The arbitrator shall without delay hear the parties and render his decision in writing and give the reasons therefor within 90 days of the hearing unless the time limit is extended by mutual agreement of the parties.
1983, c. 24, s. 1; 1991, c. 14, s. 27; 1999, c. 73, s. 13.
184.1. 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. 7; I.N. 2016-01-01 (NCCP).
185. The costs of arbitration shall be charged to Retraite Québec, except costs of the witnesses or attorneys. The fees and costs of the arbitrator shall be charged to Retraite Québec.
1983, c. 24, s. 1; 2015, c. 20, s. 61.
185.1. No arbitrator may be prosecuted by reason of an official act performed in good faith in the exercise of his duties.
1992, c. 16, s. 9.
186. The decision of the arbitrator is binding and without appeal.
1983, c. 24, s. 1.
CHAPTER V
DEDUCTION AND REMITTANCE
1983, c. 24, s. 1.
187. The employer of any person to whom a retirement plan administered by Retraite Québec or a plan the benefits of which are payable by Retraite Québec is applicable must deduct, from each payment of salary and, if provided for under the plan, each payment of an indemnity paid because of a paternity or adoption leave, the contributions fixed by each of such plans.
The employer must remit to Retraite Québec, not later than the fifteenth of each month, all the amounts collected for the preceding month, together with the information and documents prescribed by Retraite Québec.
This chapter applies to every retirement plan contemplated in the first paragraph notwithstanding any inconsistent provision of an Act, regulation or order.
1983, c. 24, s. 1; 1987, c. 47, s. 69; 2006, c. 55, s. 35; 2010, c. 29, s. 16; 2015, c. 20, s. 61.
188. The employer must, not later than 1 March each year, transmit to Retraite Québec a report showing the amount of contributions collected and containing such other information and documents as Retraite Québec may determine in respect of each retirement plan.
1983, c. 24, s. 1; 1987, c. 47, s. 69; 2015, c. 20, s. 61.
189. Every employer who, in the course of a year, fails to deduct any amount as contributions in respect of a person shall, in addition, pay to Retraite Québec a sum equal to 10% of the undeducted contributions.
1983, c. 24, s. 1; 1987, c. 47, s. 69; 2015, c. 20, s. 61.
190. For the years prior to the year 1987, the employer is indebted to Retraite Québec for the contributions he is required to collect and Retraite Québec shall reimburse the contributions deducted in excess with any interest accrued in accordance with the pension plan concerned, without an application therefor being necessary.
Retraite Québec may, in respect of any person, compensate any amount of insufficient contributions out of any amount of contribution deducted in excess. It may also compensate insufficient contributions out of any other sum due to that person but, before it does so, Retraite Québec must notify the person.
Notwithstanding the compensation or, as the case may be, the payment by the person, the employer remains indebted for the interest payable on the contributions.
1983, c. 24, s. 1; 1987, c. 47, s. 69; 2004, c. 39, s. 156; 2015, c. 20, s. 61.
191. For the years subsequent to the year 1986, the employer is indebted to Retraite Québec for the contributions he is required to collect and he must reimburse to the person any contribution deducted in excess. Retraite Québec may compensate any amount of contributions that should have been collected by the employer out of the contributions deducted in excess.
If, during any of those years, a person simultaneously held more than one pensionable employment under the same retirement plan, simultaneously held a pensionable employment under the plan created by this Act and under the Pension Plan of Management Personnel or simultaneously held a pensionable employment under one of those plans and under the Pension Plan of Peace Officers in Correctional Services, and if the person was a member of each plan in respect of such employments, Retraite Québec shall reimburse the contributions deducted in excess with any interest accrued in accordance with the pension plan concerned. Sections 151, 218 and 219 of this Act, section 72 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) and sections 205, 206 and 406 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) apply.
1983, c. 24, s. 1; 1987, c. 47, s. 69; 2004, c. 39, s. 157; 2006, c. 55, s. 36; 2007, c. 43, s. 85; 2013, c. 9, s. 55; 2015, c. 20, s. 61.
191.1. Every sum for which the employer is indebted to Retraite Québec under this chapter bears interest in accordance with the terms and conditions prescribed by regulation.
If the contributions, including any interest payable on those contributions and any penalty under section 189, have not been paid within the time prescribed by regulation, the employer must pay those sums with interest.
Retraite Québec may set off any sum owed by an employer against the amount of all contributions deducted in excess by such employer.
1987, c. 47, s. 69; 2015, c. 20, s. 61.
191.2. For the purposes of the plans contemplated in section 187 and this chapter, any annual amount that is less than the amount fixed by regulation does not constitute an excess amount of contributions or an insufficient amount of contributions for any year subsequent to the year 1986.
1987, c. 47, s. 69.
TITLE IV