R-10, r. 2 - Regulation under the Act respecting the Government and Public Employees Retirement Plan

Full text
chapter R-10, r. 2
Regulation under the Act respecting the Government and Public Employees Retirement Plan
GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN
Act respecting the Government and Public Employees Retirement Plan
(chapter R-10, s. 134).
R-10
September 1 2012
CHAPTER I
GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN
DIVISION 0.1
CLASSES OF EMPLOYEES FOR WHOM THE BASIS OF REMUNERATION IS 200 DAYS
(s. 134, 1st par., subpar. 0.1)
T.B. 208555, s. 1.
0.1. The classes of employees who hold pensionable employment for which the basis of remuneration is 200 days are
(1)  teachers employed by a school board within the meaning of the Education Act (chapter I-13.3) whose employment is to teach students under that Act;
(2)  teachers employed by a school board within the meaning of the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) whose employment is to teach students under that Act; and
(3)  teachers employed by a private institution accredited for the purposes of subsidies under the Act respecting private education (chapter E-9.1) whose contract of employment ends on 30 June and whose employment is to teach students as part of the educational services dispensed at preschool, elementary school or secondary school, belonging to one of the categories referred to in paragraphs 1 to 4 of section 1 of that Act and subject, under section 25 of that Act, to the basic school regulation prescribed under the Education Act.
T.B. 208555, s. 1.
DIVISION I
PERSONS INELIGIBLE FOR THE PLAN
(s. 134, 1st par., subpar. 1)
1. The classes of employees, terms of employment, remuneration or method of remuneration disqualifying a person from participation in the plan are:
(1)  a person paid in fees or paid by the act;
(2)  a person hired to perform duties as a student or coopérant;
(3)  a person hired to perform duties directly related to his training program in a college as student-employee;
(4)  a person hired under contract as an independent worker under the terms of whose contract no deduction at source is made;
(5)  an intern or resident (physician);
(6)  a person hired to perform a duty as a trainee, that is a person who, under the guidance of a college, university or professional corporation, is required to complete a training period or clinic to obtain his final degree, except a person belonging to an employment group that provides for a class of trainees; and
(7)  a postdoctoral trainee who works in a research centre within the meaning of section 6.2 of the Act.
O.C. 1845-88, s. 1; T.B. 209326, s. 1.
DIVISION II
RULES GOVERNING THE HOLDING OF POLLS
(s. 134, 1st par., subpar. 3)
1. Poll referred to in section 6 of the Act
O.C. 1845-88, Div. III; T.B. 209326, s. 2.
2. Employees participating in a supplementary retirement plan or their representative must inform the Commission administrative des régimes de retraite et d’assurances in writing of their intention of holding a poll to choose whether to participate in the Government and Public Employees Retirement Plan.
The notice must state the official name of the plan, the name and address of the administrator, or the secretary of the pension committee of the supplementary retirement plan and the name and address of the employees’ representative.
The notice must be signed by 10% of the employees or 100 employees, whichever is less, or by their representative.
O.C. 1845-88, s. 2.
3. The administrator, the secretary or a member of the pension committee of the supplementary retirement plan or, failing any of them, the employees’ representative shall be responsible for holding a poll.
O.C. 1845-88, s. 3.
4. A notice of meeting indicating the time and place of the meeting for the purposes of a poll shall be sent to every employee participating in the supplementary retirement plan not less than 10 days before the date of the meeting.
O.C. 1845-88, s. 4.
5. The employees present shall designate a returning officer and 2 deputy returning officers. The deputy returning officers shall draw up a list of unionizable employees and a list of non-unionizable employees present and shall proceed with the voting.
The vote of each employee shall be expressed by means of a ballot worded as follows:
I wish to participate in the Government and Public Employees Retirement Plan
Yes [ ] No [ ]
After collecting the ballot papers, the deputy returning officers shall count the votes and shall immediately communicate the results to the meeting. A simple majority of the votes cast shall decide the question.
O.C. 1845-88, s. 5.
6. If it is impossible to hold a meeting, the pool may be held by giving each employee participating in the supplementary retirement plan a ballot paper worded as prescribed in the second paragraph of section 5.
An employee must sign his ballot paper and return it to the returning officer not later than 15 days after receiving it.
The votes must be counted in the presence of a representative of the employees, and the results of the votes of unionizable employees and of non-unionizable employees shall be posted in the usual places for notices in the establishment.
O.C. 1845-88, s. 6.
7. The employees’ representative shall inform the Commission of the results of the voting. The notice must be accompanied by an affidavit signed by the representative.
O.C. 1845-88, s. 7.
2. Polls referred to in section 6.1 of the Act
Employer’s poll
T.B. 209326, s. 3.
7.1. The person responsible for the management of a research centre within the meaning of section 6.2 of the Act and section 22.2 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) is responsible for the holding of the employer’s poll.
T.B. 209326, s. 3.
7.2. The person responsible for the management of a research centre draws up the list of the employees of the centre who, on the date on which the notice of meeting referred to in section 7.3 is sent or the ballot paper referred to in section 7.5 is given, as the case may be, would be qualified to vote under section 6.1 of the Act or, as the case may be, section 22.1 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) if the employees’ poll was held on that day.
Each employee is assigned to one of the parties forming the employer within the meaning of section 6.2 of the Act and section 22.2 of the Act respecting the Pension Plan of Management Personnel according to the imputation of the employee’s remuneration to the research budget of one of the parties. If the employee’s remuneration is imputed to more than one research budget, the employee is assigned to the party whose budget pays the highest percentage of the employee’s remuneration.
The assignment of an employee to a party forming the employer gives that party a vote for the purposes of the fourth paragraph of section 7.4 or the third paragraph of section 7.5.
T.B. 209326, s. 3.
7.3. A notice of meeting specifying the place and date of the meeting to hold an employer’s poll must be sent to each party forming the employer at least 10 days before the date set for the holding of the poll.
The list drawn up pursuant to section 7.2 is attached to the notice of meeting.
T.B. 209326, s. 3.
7.4. The parties forming the employer, present at the meeting, designate a returning officer and 2 deputy returning officers. The deputy returning officers draw up the list of the parties present by specifying in respect of each one of them the number of employees that were assigned to each party pursuant to section 7.2, and proceed with the voting.
The vote of each party is expressed by means of a ballot worded as follows:
“I am favourable to the participation in the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, as the case may be, of the employees of the research centre who will be called to elect to participate in one plan or the other.
Yes [ ] No [ ]
Name of the party forming the employer: _____________________
Number of employees assigned: [ ]”.
A party may vote by proxy. The proxy must be given to the returning officer.
After collecting the ballot papers, the deputy returning officers count the votes on the basis of the number of employees assigned to one party, each employee counting for one vote, and immediately communicate the result of the poll to the meeting. A simple majority of the votes cast on that basis decides the question.
T.B. 209326, s. 3.
7.5. If it is impossible to hold a meeting, the poll may be held by giving each party forming the employer a ballot paper worded as prescribed by the second paragraph of section 7.4 and the list drawn up pursuant to section 7.2.
Each party forming the employer must sign the ballot paper and return it to the person responsible for the management of the research centre not later than 15 days after receiving it.
The votes must be counted in the presence of the representative of the researchers and according to the rules provided for in the fourth paragraph of section 7.4. A simple majority of the votes cast on the basis of that paragraph decides the question. The result of the employer’s poll must be communicated to each party forming the employer, with an affidavit signed by the person responsible for the centre and the representative of the researchers.
T.B. 209326, s. 3.
7.6. Where applicable, the person responsible for the management of the research centre sends to the Commission a notice specifying that the employer agrees to the participation of its employees in the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, as the case may be.
T.B. 209326, s. 3.
Employees’ poll
T.B. 209326, s. 3.
7.7. The employees of a research centre within the meaning of section 6.2 of the Act and section 22.2 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) who are qualified to vote under section 6.1 of the Act or, as the case may be, section 22.1 of the Act respecting the Pension Plan of Management Personnel, or their representative, must notify the Commission in writing that they intend to hold a poll to elect to participate in the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, as the case may be.
The notice must specify the name and address of the research centre and the names and addresses of the person responsible for the management of the research centre and of the representative of the employees.
The notice must be signed by 10% of the employees or 100 employees, whichever is less, or by their representative.
T.B. 209326, s. 3.
7.8. The person responsible for the management of the research centre or, failing that, the representative of the employees, is responsible for the holding of the employees’ poll.
T.B. 209326, s. 3.
7.9. The employees’ poll is held within 3 months of the date of receipt by the Commission of the last of the 2 notices referred to in sections 7.6 and 7.7.
T.B. 209326, s. 3.
7.10. A notice of meeting specifying the place and date of the meeting to hold an employees’ poll must be sent to each employee qualified to vote at least 10 days before the date set for the holding of the poll.
T.B. 209326, s. 3.
7.11. At the meeting, the employees qualified to vote designate a returning officer and 2 deputy returning officers. The deputy returning officers draw up the list of the employees present who are qualified to vote, and proceed with the voting.
The vote of each employee is expressed by means of a ballot worded as follows:
“I wish to participate in the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, as the case may be.
Yes [ ] No [ ]”.
After collecting the ballot papers, the deputy returning officers count the votes and immediately communicate the result of the poll to the meeting. A simple majority of the votes cast decides the question.
T.B. 209326, s. 3.
7.12. If it is impossible to hold a meeting, the poll may be held by giving each employee qualified to vote a ballot paper worded as prescribed by the second paragraph of section 7.11.
Each employee must sign his or her ballot paper and return it to the person responsible for the holding of the poll under section 7.8 not later than 15 days after receiving it.
The votes must be counted in the presence of the representative of the employees and the result of the poll must be posted at the usual places for posting information at the research centre. A simple majority of the votes cast decides the question.
T.B. 209326, s. 3.
7.13. The representative of the employees notifies the Commission of the results of the poll. The notice must come with an affidavit signed by the representative.
T.B. 209326, s. 3.
DIVISION III
BASIC SALARY AND PENSIONABLE SALARY
(s. 134, 1st par., subpars. 4 and 4.0.1)
O.C. 1845-88, Div. III; O.C. 422-90, s. 1; T.B. 202419, s. 4.
8. The basic salary also includes:
(1)  any lump sum paid to an employee, within the scope of the measures intended to protect his salary, following reassignment, career reorientation, demotion or any other similar event, in order to compensate for a decrease in his previous basic salary;
(2)  any lump sum paid to an employee, within the scope of the measures intended to guarantee him an increase of percentage of his basic salary during periodic salary readjustments;
(3)  any additional remuneration paid to an employee who is a member of the Ordre des infirmières et infirmiers du Québec having already reached the maximum of his salary scale, following recognized post-school training in nursing care in accordance with the provisions of the collective labour agreement applying to him;
(3.1)  any additional remuneration paid to an employee whose job title requires a diploma of college studies (DEC) and is classified in the technicians group (code 2000) appearing in the document entitled Nomenclature des titres d’emploi, des libellés, des taux et des échelles de salaire du réseau de la santé et des services sociaux tabled on 15 December 2005 in the National Assembly by the Minister of Health and Social Services as Sessional Document 2575-20051215, having already reached the maximum of his salary scale, following required and recognized post-school training in accordance with the provisions of the collective labour agreement applying to him;
(4)  the lump sum paid to an employee, under an agreement concerning the extension of the collective labour agreements ending on 30 June 2002 or under conditions of employment arising from the agreements or established on the basis of the same parameters, that corresponds to a percentage of the basic salary of the employee.
O.C. 1845-88, s. 8; O.C. 422-90, s. 1; O.C. 884-91, s. 1; T.B. 200521; T.B. 204928, s. 1.
8.0.1. For the purposes of the first paragraph of section 17.2 of the Act, in the case where a application for redemption of a period of absence without pay in respect of a year or part of a year of service after 1992 but before 2008 is received at the Commission more than 6 months after the end of the period of absence, the pensionable salary of the employee corresponds to the annual basic salary to which the employee would have been entitled under the conditions of employment applicable on the last day the employee is a member of the plan for that year, according to the number of days and parts of a day to be redeemed out of the pensionable days, according to the basis of remuneration applicable.
T.B. 202419, s. 5; T.B. 207216, s. 1.
DIVISION III.1
(Revoked)
O.C. 302-96, s. 1; T.B. 202419, s. 6.
8.1. (Revoked).
O.C. 302-96, s. 1; T.B. 202419, s. 6.
8.2. (Revoked).
O.C. 302-96, s. 1; T.B. 202419, s. 6.
DIVISION III.2
REDEMPTION OF YEARS OF SERVICE
(s. 134, 1st par., subpar. 4.2)
T.B. 202419, s. 7.
8.3. For the purposes of the second paragraph of sections 25, 115.1, 115.10.1 and 115.10.4 of the Act, the amount required of the employee to pay the cost of redemption is established in accordance with the tariff in Schedule 0.I.
T.B. 202419, s. 7; T.B. 209326, s. 4; T.B. 210068, s. 1.
8.4. In the case where the employee is not receiving a salary on the date the Commission receives the application for redemption referred to in the second paragraph of section 25 of the Act, the tariff applies to the annual pensionable salary that would have been paid to the employee on that date under the conditions of employment that would have applied if the employee had continued to hold, up to that date, the employment held on the last day of service credited.
If that employment no longer exists with the employer, the tariff applies to the annual pensionable salary the employee was receiving on the last day of service credited, increased by the percentage increase of the salary scales provided for in the conditions of employment applicable to employment in the same class 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 and the day the employee’s application for redemption is received at the Commission.
T.B. 202419, s. 7.
8.5. Section 8.4 applies, with the necessary modifications, to establish the pensionable salary of an employee to whom any of the situations referred to in the third paragraphs of sections 115.1, 115.10.1 and 115.10.4 of the Act applies.
T.B. 202419, s. 7; T.B. 209326, s. 5; T.B. 210068, s. 2.
DIVISION IV
ABSENCE WITHOUT PAY OWING TO A STRIKE OR A LOCK-OUT
(s. 134, 1st par., subpar. 5)
9. An employee who is a member of the Syndicat des fonctionnaires provinciaux du Québec inc., and has been absent without pay owing to a strike or a lock-out, between 22 June 1979 and 13 November 1979, may obtain credit for those days and part days provided that:
(1)  he applied to the Commission before 19 December 1981;
(2)  he pays an amount equal to the contributions that would have been deducted if he had not been so absent, based on the salary he was being paid on 21 June 1979; and
(3)  the Syndicat des fonctionnaires provinciaux du Québec inc. pays 140% of the amount fixed in subparagraph 2.
The amount that the employee must pay under subparagraph 2 of the first paragraph is increased by interest at the rate of 11.38% from 18 June 1980 to 30 June 1981, and at the rate of 10.61% from 1 July 1981. The interest is calculated from the month following the date of mailing of the proposal for redemption issued by the Commission.
O.C. 1845-88, s. 9.
DIVISION V
COMPUTATION OF PENSION
(s. 134, 1st par., subpars. 6, 6.1, 6.2 and 6.3)
O.C. 1845-88, Div. V; T.B. 208555, s. 2.
10. The days and parts of days credited under sections 74, 85.1 and 221.1 of the Act, as well as the days and parts of days of absence without pay not credited are not part of the contributory days included in the contributory period.
O.C. 1845-88, s. 10; O.C. 422-90, s. 2; O.C. 706-94, s. 1; T.B. 208555, s. 2.
10.1. The contributory period of an employee who simultaneously holds, for the first time during a year, more than one employment under the plan is established, for the part of the year where more than one employment is simultaneously held, by retaining a reference employment from among the employments simultaneously held. The reference employment is the employment held by the employee on the day before the day on which more than one employment begin to be held simultaneously or, if none of those employments is held on that preceding day, the employment with the highest annual basic salary.
For each subsequent year, the reference employment retained to establish the contributory period remains the same as long as the employee continues to hold that employment.
The annual basic salary considered is the salary paid or that would have been paid to the employee according to the employment conditions applicable to the employee on the last credited day of the year.
T.B. 208555, s. 2.
10.2. Where, in a year, an employee ceases to hold the reference employment retained pursuant to section 10.1 and, before the end of that year, the employee simultaneously holds again more than one employment under the plan, that employee’s contributory period is established, for the part of the year where more than one employment is simultaneously held, by retaining as new reference employment from among the employments then held the employment held on the day before the day on which more than one employment begin to be held simultaneously or, if none of those employments is held on that preceding day, the employment with the highest annual basic salary.
Where, in a year, an employee ceases to hold the reference employment retained pursuant to section 10.1 and continues to simultaneously hold more than one employment under the plan, that employee’s contributory period is established, for the part of the year that begins on the first day following the day on which the employee ceases to hold the reference employment, by retaining as new reference employment from among the employments held on that first day the employment with the highest annual basic salary.
T.B. 208555, s. 2.
10.3. The daily factor used to compute the annualized pensionable salary of an employee who holds employment under the plan for which the basis of remuneration is 260 days is 260.9.
However, that factor is 260 if the employee is
(1)  a teacher employed by a private institution accredited for the purposes of subsidies under the Act respecting private education (chapter E-9.1) whose employment is to teach students as part of the educational services dispensed at preschool, elementary school or secondary school, belonging to one of the categories referred to in paragraphs 1 to 4 of section 1 of that Act and subject, under section 25 of that Act, to the basic school regulation prescribed under the Education Act (chapter I-13.3);
(2)  a teacher employed by a private educational institution within the meaning of the Act respecting private education or employed by a college established by the General and Vocational Colleges Act (chapter C-29) who teaches general or vocational education at the college level;
(3)  a teacher referred to in paragraph 1 or 2 of this paragraph who is, under the plan, released without pay for union activities; or
(4)  a teacher employed by the Collège Marie de France, the Collège Stanislas or The Priory School inc. and whose employment is to teach students.
T.B. 208555, s. 2.
10.4. The annual basic salary of an employee who holds pensionable employment for which the basis of remuneration is 200 days and who is paid according to an hourly rate is established by multiplying that rate by the maximum number of hours that may be paid in a year. That number is
(1)  800, in the case of a teacher in adult education or vocational training or a teacher hired by the lesson at the secondary level;
(2)  920, in the case of a teacher hired by the lesson at the preschool or elementary level;
(3)  1,000, in the case of a casual supply teacher.
T.B. 208555, s. 2.
DIVISION VI
(Revoked)
O.C. 1845-88, Div. VI; O.C. 706-94, s. 2.
11. (Revoked).
O.C. 1845-88, s. 11; O.C. 706-94, s. 2.
DIVISION VII
ACTUARIAL VALUE
(s. 134, 1st par., subpars. 9 and 9.0.1)
O.C. 1845-88, Div. VII; T.B. 203094, s. 2.
12. For the purposes of this Regulation, the expression “CIA Standard” refers to the “Standard of Practice for Determining Pension Commuted Values” confirmed by the board of directors of the Canadian Institute of Actuaries on 15 June 2004.
O.C. 1845-88, s. 12; O.C. 884-91, s. 2; T.B. 203094, s. 2.
12.1. The actuarial values of the benefits referred to in sections 43.2, 46.1, 53, 54 and 79 of the Act are determined, taking into account sections 12.2 to 12.2.3, using the following actuarial assumptions:
(1)  Mortality rates:
The mortality rates are those determined in accordance with the CIA Standard.
(2)  Interest rates:
For fully-indexed and non-indexed benefits:
The interest rates are those determined in accordance with the CIA Standard.
For partially-indexed benefits:
The interest rates are those determined according to the following formula:
((1 + interest rate for a non-indexed benefit) / (1 + indexing rate for a partially-indexed benefit)) - 1
The result must be rounded to the nearest multiple of 0.25%.
(3)  Indexing rate:
(a)  for a fully-indexed benefit according to the rate of increase in the pension index, the indexing rate is computed in the manner described in the CIA Standard;
(b)  for a benefit indexed according to the excess of the rate of increase in the pension index (PI) over 3% or to half of the rate of increase in the pension index, the indexing rate corresponds respectively to the excess of the indexing rate computed in the manner provided in subparagraph a over 3% or to half the indexing rate computed in the manner provided in that subparagraph.
In order to take into account the inflation rate variations, the following additions are made to the results of effective indexing formulas for actuarial value computation purposes.


Inflation Addition to Adjusted Addition to Adjusted
level the result of indexing the result of indexing
the PI-3% rate the 50% PI, rate
formula min. PI-3%
formula



0.5 0.1 0.1 0.05 0.3


1.0 0.1 0.1 0.10 0.6


1.5 0.3 0.3 0.15 0.9


2.0 0.5 0.5 0.20 1.2


2.5 0.7 0.7 0.15 1.4


3.0 1.0 1.0 0.20 1.7


3.5 0.8 1.3 0.25 2.0


4.0 0.6 1.6 0.30 2.3


4.5 0.5 2.0 0.45 2.7


5.0 0.4 2.4 0.50 3.0

(4)  Turnover rate: Nil
(5)  Disability rate: Nil
(6)  Proportion of married persons at death:
________________________________________

Age Male Female
________________________________________

18 - 64 years old 85% 65%
________________________________________

65 - 79 years old 80% 30%
________________________________________

80 - 109 years old 60% 10%
________________________________________

110 years old 0% 0%
________________________________________
(7)  Age difference between spouses at death:
— the male spouse of the member is assumed to be 1 year older;
— the female spouse of the member is assumed to be 4 years younger.
O.C. 884-91, s. 3; T.B. 203094, s. 2.
12.2. The actuarial value of the pension referred to in section 43.2 of the Act is determined using the “benefit allocation” actuarial method and corresponds to the sum of 30% of the actuarial value determined for a male and 70% of the actuarial value determined for a female.
O.C. 884-91, s. 3; T.B. 203094, s. 2.
12.2.1. The actuarial value of the deferred pension referred to in section 46.1 or 54 of the Act is determined using the following actuarial method and assumptions:
Actuarial method
The actuarial method is the “benefit allocation” method and the actuarial value corresponds to the sum of 30% of the actuarial value determined for a male and 70% of the actuarial value determined for a female.
Actuarial assumptio
For that section 46.1, the actuarial assumptions apply, taking into account the rules of Part D of Section 3 of the CIA Standard.
For that section 46.1 or 54, the interest rate applicable from the CANSIM series published by Statistics Canada in the Bank of Canada Review is the reported rate for the fourth month preceding the month in which the valuation date falls and not that of the second month.
T.B. 203094, s. 2.
12.2.2. For the purposes of section 53 of the Act, the annual value of the initial pension paid to the employee is adjusted by multiplying it by the ratio obtained by dividing the value “A” by the value “B”, where
“A” corresponds to the actuarial value at the employee’s retirement age; and
“B” corresponds to the actuarial value at age 65.
The actuarial value is determined using the “benefit allocation” actuarial method and the actuarial value corresponds to the sum of 30% of the actuarial value determined for a male and 70% of the actuarial value determined for a female.
T.B. 203094, s. 2.
12.2.3. The actuarial value of the benefits referred to in section 79 of the Act is determined using the “benefit allocation” actuarial method and the actuarial assumption of retirement age is the age attained at the date of payment of that actuarial value.
T.B. 203094, s. 2.
DIVISION VII.1
LIMITS TO ADDED PENSION AMOUNTS
(s. 134, 1st par., subpar. 9.1)
T.B. 195704, a. 1.
12.3. For the purposes of section 73.4 of the Act, the sum of the amounts that employees may add to their pensions may not exceed the amount “M” which shall correspond to “M1” or “M2”, whichever is higher, calculated as follows:
M1 = (F × NL × 2.0% × TM) - CRRR
M2 = F × N × (1.1% × TM + $230)
T.B. 195704, s. 1; T.B. 208555, s. 3.
12.4. The amount added to an employee’s pension shall correspond to the sum of the following amounts:
(1)  the amount “MO” which corresponds to “MO1” or “MO2”, whichever is lower, calculated as follows:
i.  MO1 = [NL x [(F x 2,0% x TM) - (0.7% x (TM or MGA, whichever is lower))]]- CRRR
ii.  MO2 = F x N x 1.1% x TM
(2)  an amount equal to the difference between the amount “M” determined in section 12.3 and the amount “MO” determined in subparagraph 1 of this paragraph, if the employee is under 65 years of age when the pension becomes payable. The amount is paid until the end of the month in which the pensioner reaches 65 years of age.
T.B. 195704, s. 1; T.B. 197330, s. 1.
12.5. For the purposes of sections 12.3 and 12.4:
CRRR represents:
(1)  the amount of the pension credit on the date of retirement including the increase referred to in sections 89 and 107.1 of the Act and takes into account any applicable actuarial reduction or the increase provided for in section 93 of the Act;
(2)  the amount of the paid-up annuity certificate indicated on the statement of benefits taking into account, if applicable, an actuarial reduction of 0.5% per month calculated for each month included between the date of retirement and the employee’s sixty-fifth birthday;
(3)  the value of the pension credit attributed to the amounts corresponding to the years or parts of years recognized for purposes of eligibility and transferred into a locked-in retirement account (LIRA) calculated as follows:
(balance of the LIRA on the date of designation of the employer in Schedule I to the Act × (5))
_________________________________________________
(value of a $10 annual pension credit payable monthly as of age 65 according to Table II of Schedule IV.3 and taking into account the age of the employee on the date of designation of the employer in Schedule I to the Act.)
The value attributed to the pension credit shall include the rate of any increase referred to in section 89 of the Act, between the date of designation of the employer in Schedule I and the date of retirement and taking into account, if applicable, an actuarial reduction of 0.5% per month calculated for each month between the date of retirement and the person’s sixty-fifty birthday;
F represents 1 less the percentage of the actuarial reduction applicable to the pension of the employee;
MGA represents the average Maximum Pensionable Earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
N represents the number of years or parts of years referred to in paragraphs 1 to 3 of section 73.1 of the Act;
NL represents the minimum between N and the number resulting from 35 plus the number of the employee’s years of service used to calculate the pension and served after 31 December 2010, without exceeding 38, less the number of years of service credited to the plan;
TM is
(1)  for a pension credit pertaining to a year prior to 1992, the average pensionable salary established in accordance with subdivision 2.1 of Division I of Chapter IV of Title I of the Act on the basis of annualized pensionable salaries that do not take into account the limit provided for in the first paragraph of section 18.1 of the Act;
(2)  for a pension credit pertaining to a year after 1991, the average pensionable salary established in accordance with that subdivision 2.1 of the Act on the basis of annualized pensionable salaries that take into account the limit provided for in the first paragraph of section 18.1 of the Act.
In respect of an employee who ceases to participate in the plan before 1 January 2010, TM has the meaning assigned by this section, as it reads on the date on which the employee ceases to participate.
T.B. 195704,s. 1; T.B. 197330, s. 2; T.B. 200380, s. 2; T.B. 203094, s. 3; T.B. 208555, s. 4; T.B. 210068, s. 3.
12.6. The limits provided for in this Division may not operate to exceed the limits authorized under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
T.B. 200380, s. 3.
DIVISION VII.2
SPOUSE’S WAIVER
(s. 134, 1st par., subpar. 9.0.2)
T.B. 206221, s. 2.
12.7. The waiver or revocation notice required under the second paragraph of section 59.0.1 of the Act must be dated and indicate the name and address of the employee, of the person who ceased to participate in the plan or of the pensioner, as the case may be, and the name and address of the spouse.
T.B. 206221, s. 2.
DIVISION VIII
TRANSFER OF FUNDS
(s. 134, 1st par., subpar. 10)
1. Obligation of the administrator
13. The administrator of a supplementary retirement plan whose members have chosen to participate in the Government and Public Employees Retirement Plan shall calculate the value of the assets and liabilities of the plan and shall propose adjustments to the Commission to take into account any surplus or deficit.
The value of the assets and liabilities of the plan shall be calculated on the date on which the employees join the Government and Public Employees Retirement Plan in accordance with the rules set out in sections 17 and 19 to 25. The administrator shall calculate the value on the date corresponding to the end of the sixth month following the date of joining the plan, if that date is advantageous for the employees in terms of pension credits granted.
O.C. 1845-88, s. 13.
14. Within 9 months of the date on which the employees join the Government and Public Employees Retirement Plan, the administrator must provide the Commission with a copy of the actuarial evaluations and the financial statements of the supplementary retirement plan, a descriptive list of the assets of the plan and a list of the participants, retired persons and former employees.
The former employees include those whose contributions have not been reimbursed and those to whom a certificate of redeemed annuity has been issued.
O.C. 1845-88, s. 14.
15. The list of participants, retired persons and former employees of the supplementary retirement plan must indicate:
(1)  their names and sex;
(2)  their dates of birth;
(3)  their social insurance numbers;
(4)  the dates on which they began work;
(5)  the dates on which they joined the plan;
(6)  the number of years credited to the person under the plan distinguishing those credited for prior service;
(7)  the amount of the annuity payable under a certificate of redeemed annuity;
(8)  the amount or percentage of pension credit after adjustment made to take into account any surplus or deficit;
(9)  the amount of an employee’s contributions, with interest accrued in accordance with the provisions of the plan to the date of joining the Government and Public Employees Retirement Plan; and
(10)  the amount of any other benefit payable under the plan.
O.C. 1845-88, s. 15.
2. Approval by the Commission
16. The Commission shall, upon receipt of the documents supplied by the administrator of the supplementary retirement plan, approve the value of the assets and liabilities of the plan taking into account the rules set out in this subdivision.
O.C. 1845-88, s. 16.
Value of the assets
17. The value of the bonds, hypothecs, shares and other securities of the supplementary retirement plan shall be calculated at market value.
O.C. 1845-88, s. 17.
18. Where the value of a bond, a hypothec, a share or any other security cannot be calculated, the Commission shall ask the Caisse de dépôt et placement du Québec to fix the value.
O.C. 1845-88, s. 18.
19. Where all or part of the assets of the supplementary retirement plan is part of the general fund of an insurance company, of any other institution holding a general fund or of a government, the recognized value is the redemption value fixed by contract or any other greater value agreed upon by the administrator and the institution.
Where the contract provides that all or part of the assets must be transferred by instalments, the value of each payment must be calculated using a rate of interest of 8.5% for the first 10 years and 6% for subsequent years.
O.C. 1845-88, s. 19.
20. Where all or part of the assets is constituted primarily of units of segregated funds of an insurance company, a trust company or of any other institution holding segregated funds, the value of each of the units shall be the last redemption value fixed by the institution.
O.C. 1845-88, s. 20.
Value of liabilities
21. The value of the assets is calculated by the actuarial method called “distribution of constituted benefits”.
The actuarial value is calculated by adding 30% of the actuarial value for a male and 70% of the actuarial value for a female. An additional charge of 10% of the actuarial value is applied as a provision for fluctuations in the results.
O.C. 1845-88, s. 21; T.B. 201421, s. 1.
22. Pension credits, except pension credits awarded to an employee participating in a supplementary retirement plan with indeterminate benefits, the pensions being paid and the deferred pensions payable to former employees, adjusted in accordance with Division X, shall be evaluated by taking account of the in Schedule I.
O.C. 1845-88, s. 22; T.B. 201421, s. 2.
23. Pensions being paid and deferred pensions payable to former employees shall be evaluated by taking into account the actuarial hypotheses prescribed by Schedule I.
O.C. 1845-88, s. 23; T.B. 201421, s. 3.
24. Where a supplementary retirement plan provides for indeterminate benefits, the liabilities are equal to the value of the sums accrued to the credit of each employee.
O.C. 1845-88, s. 24.
25. Where the administrator calculates the liabilities on the date corresponding to the end of the sixth month following the date on which employees join the Government and Public Employees Retirement Plan, its value must take into account, for that 6-month period in particular:
(1)  the interest accrued at the rate prescribed in Schedule I;
(2)  the value of any benefit outstanding or of which payment has ceased.
O.C. 1845-88, s. 25; T.B. 201421, s. 4.
3. Transfer of assets
26. The administrator of a supplementary retirement plan shall, within 90 days of approval by the Commission of the value of the assets and liabilities of the plan, transfer the assets of the plan unless the contract governing the assets provides that they must be transferred in instalments.
The transfer may be made in cash or in the form of securities held by the plan.
O.C. 1845-88, s. 26.
27. If there is a deficit and the employer makes a promise of payment recognized by the Commission as a valid debt, the payment may be made by instalments over a period not exceeding 15 years.
Where payment is made in instalments, each instalment must be evaluated using a rate of interest of 8.5% for the first 10 years and 6% for subsequent years.
O.C. 1845-88, s. 27.
28. If there is a surplus, it must be disposed of as provided by the supplementary retirement plan, or, if no provision is made by the plan, in accordance with the measures adopted by the administrator.
O.C. 1845-88, s. 28.
DIVISION IX
ORDER OF PRIORITY
(s. 134, 1st par., subpar. 11)
29. For the purposes of sections 80 and 108 of the Act, the reduction of benefits payable from the transferred funds of a supplementary retirement plan shall be carried out according to the following order of priority:
(1)  the part of the benefits attributable to the employer’s contributory amounts unless it applies to the benefits covered by paragraphs 2 and 3;
(2)  the part of the benefits attributable to the employer’s contributory amounts related to current service, unless it applies to benefits covered by paragraph 3;
(3)  proportionately, from the following benefits:
— the part of the spouse’s, orphan’s or disability pension attributable to the employer’s contributory amounts;
— the part of the pension benefits being paid or in arrears attributable to the employer’s contributory amounts; and
— the part of pension credits attributable to the employer’s contributory amounts awarded to former employees who have ceased to participate after reaching the age of 45, and have completed 10 years of service, or after participating in the plan for 10 years; and
(4)  the part of any benefit attributable to the employees’ contributions accrued with the interest provided in the plan.
O.C. 1845-88, s. 29.
DIVISION IX.1
PROGRESSIVE RETIREMENT
(s. 134, 1st par., subpar. 11.2)
O.C. 883-91, s. 1.
29.1. For the purposes of the application of section 85.5 of the Act, the agreement between the employee and his employer becomes void by reason of any of the following circumstances:
(1)  the time worked is less than 40% of the regular time of a full-time employee holding such a position;
(2)  the employee voluntarily ceases to participate in this plan during the first year of his participation in the agreement;
(3)  an employee eligible for a pension does not cease participating in this plan on the expiry of the period agreed upon;
(4)  (paragraph revoked).
O.C. 883-91, s. 1; O.C. 302-96, s. 2.
29.2. When the agreement becomes void, the eligible salary, the service credited and the contributions shall be determined as follows:
(1)  the eligible salary shall be that paid to the employee and that to which he would have been entitled if he had accomplished service, had it not been for his eligibility for salary insurance;
(2)  the service credited to the employee corresponds to the number of days and parts of days during which the employee accomplished service and during which he would have accomplished service if he had not been eligible for salary insurance;
(3)  the contributions recognized are those calculated on the eligible salary paid to the employee and on that to which he would have been entitled if he had accomplished service, had it not been for his eligibility for salary insurance.
To compute the pension, the annualized pensionable salary is
(1)  for each of the years prior to 2010 during which the agreement applied, the salary determined in accordance with sections 36.1.1 to 36.1.3, 36.1.5 and 36.1.20 of the Act on the basis of the pensionable salary and service credited respectively referred to in subparagraphs 1 and 2 of the first paragraph;
(2)  for each of the years after 2009 during which the agreement applied, the salary determined in accordance with sections 36.1.6 to 36.1.16, 36.1.19 and 36.1.20 of the Act on the basis of the pensionable salary referred to in subparagraph 1 of the first paragraph, if the employee holds pensionable employment for which the basis of remuneration is 260 days, or, if the employee holds pensionable employment for which the basis of remuneration is 200 days, on the basis of the basic salary and the harmonized service established for the period during which the employee accomplished service or would have accomplished service if the employee had not been eligible for salary insurance.
O.C. 883-91, s. 1; T.B. 208555, s. 5.
29.3. The agreement between the employee and his employer shall terminate in the case of any of the following circumstances:
(1)  the employee’s death;
(2)  the employee voluntarily ceases to participate in the plan later than 1 year after the date fixed for the beginning of the agreement;
(3)  the employee is laid off, dismissed or holds pensionable employment with another department, agency or employer, unless in the latter case the new department, agency or employer agrees to continue the agreement;
(4)  the employee and the employer decide jointly to terminate the agreement later than 1 year after the date fixed for the beginning of the agreement;
(5)  the employee becomes covered by the Pension Plan of Certain Teachers or by the Pension Plan of Peace Officers in Correctional Services;
(6)  the disability of the employee continues for more than 2 years if, during his disability, he was eligible for salary insurance under a salary insurance plan other than the plan referred to in the second paragraph of section 21 of the Act.
O.C. 883-91, s. 1; O.C. 1049-92, s. 1.
29.4. When the agreement terminates, the provisions of sections 85.5.2 and 85.5.3 of the Act apply with respect to eligible salary, annualized pensionable salary, service credited and contributions until the date on which any of the circumstances mentioned in section 29.3 occurs.
O.C. 883-91, s. 1; T.B. 208555, s. 6.
29.4.1. In respect of an employee who ceases to participate in the plan before 1 January 2010, sections 29.2 and 29.4 apply as they read on the date on which the employee ceases to participate.
T.B. 208555, s. 7.
DIVISION IX.2
REDEMPTION OF YEARS OR PARTS OF YEARS OF PAST SERVICE AS A PAID TRAINEE
(s. 134, 1st par., subpar. 11.3)
O.C. 295-98, s. 1.
29.5. An employee who has completed the training referred to in Schedule IV.1 and a paid training period in one of the institutions listed in that Schedule may be credited with the number of months of past service mentioned in that Schedule if he proves to the Commission that he has completed the training period. Notwithstanding the foregoing, an employee who has completed the training referred to in paragraphs IV or V of that Schedule and who proves to the Commission that the duration of the training period exceeds the number of months provided for in those paragraphs may be credited with the additional months.
An employee who has not completed the training referred to in Schedule IV.1 may be credited with the number of months of service performed during his training period if he proves it to the Commission.
O.C. 295-98, s. 1.
29.6. An employee who has completed the training referred to in Schedule IV.2 and a paid training period in one of the institutions listed in that Schedule may be credited with:
(1)  21 months of past service, if he proves to the Commission that he has completed such a training period, if the duration of the training specified in that Schedule is 24 months;
(2)  18, 16 or 12 months of past service, if he proves to the Commission that he has completed such a training period, if the duration of the training specified in that Schedule is 18, 16 or 12 months, respectively;
(3)  the duration of his training, if he proves it to the Commission and the duration of the training is not specified in that Schedule.
Notwithstanding the foregoing, in the cases referred to in subparagraph 1 or 2 of the first paragraph, an employee who proves to the Commission that the duration if his training exceeds the number of months provided for in that Schedule may be credited with the additional months.
An employee who has not completed the training referred to in Schedule IV.2 may be credited with the number of months of service performed during his training period if he proves it to the Commission.
O.C. 295-98, s. 1.
DIVISION IX.2.1
ADJUSTMENT TO CERTAIN PENSION CREDITS
(s. 134, 1st par., subpar. 11.3.1)
T.B. 205756, s. 1.
29.6.1. The pension credit related to service redeemed before 1 January 2004 under Division I of Chapter VI of Title I of the Act is increased by 5.2% on 1 January 2006, except if it was redeemed by
(1)  a person eligible for the additional benefits referred to in Division IV.1 of Chapter IV of that Title before 1 January 2004;
(2)  a person who would have been eligible for those benefits if the person had ceased to be a member of the plan before that date; or
(3)  a person eligible for the additional benefits referred to in Division III of Chapter V.2 of that Title.
T.B. 205756, s. 1.
DIVISION IX.3
PENSION CREDIT TARIFF
(s. 134, 1st par., subpar. 11.4)
T.B. 203094, s. 4.
29.7. For the purposes of section 95 of the Act, the employee must pay an amount determined in accordance with the rate appearing in Schedule IV.3.
T.B. 203094, s. 4.
DIVISION X
ADJUSTMENT OF PENSION CREDITS
(s. 134, 1st par., subpar. 13)
30. The pension credit awarded following a transfer of the assets of a supplementary retirement plan in which an employee participated, to the Government and Public Employees Retirement Plan shall be adjusted taking into account the hypotheses in Schedule I.
Where an employee participated in a supplementary retirement plan with indeterminate benefits, the pension credit awarded shall be calculated taking into account the hypotheses in Schedule I.
O.C. 1845-88, s. 30; T.B. 201421, s. 5.
DIVISION X.1
ACTUARIAL ASSUMPTIONS AND METHOD
(s. 134, 1st par., subpar. 13.2)
T.B. 203094, s. 5.
30.1. The actuarial values of the benefits referred to in sections 109.2 and 109.8 of the Act are determined using the following actuarial method and assumptions:
Actuarial method
The actuarial method is the “projected benefit method” pro rated on service.
In the case of section 109.2, the pensionable salary of the retirement plans involved in the transfer is the salary that is taken into account to determine the average pensionable salary used to calculate the pension.
Actuarial assumptions
(1)  Mortality rates:
The mortality rates are determined in accordance with the CIA Standard.
(2)  Interest rates:
For fully-indexed and non-indexed benefits:
The interest rates are those determined in accordance with the CIA Standard.
For partially indexed benefits:
The interest rates are determined according to the following formula:
((1 + interest rate for a non-indexed benefit) / (1 + indexing rate for a partially-indexed benefit)) - 1
The result must be rounded to the nearest multiple of 0.25%.
(3)  Indexing rate:
(a)  for a fully-indexed benefit according to the rate of increase in the pension index, the indexing rate is computed in the manner described in the CIA Standard;
(b)  for a benefit indexed according to the excess of the rate of increase in the pension index (PI) over 3% or to half of the rate of increase in the pension index, the indexing rate corresponds respectively to the excess of the indexing rate computed in the manner provided in subparagraph a over 3% or to half the indexing rate computed in the manner provided in that subparagraph.
In order to take into account the inflation rate variations, the following additions are made to the results of effective indexing formulas for actuarial value computation purposes.


Inflation Addition to Adjusted Addition to Adjusted
level the result of indexing the result of indexing
the PI-3% rate the 50% PI, rate
formula min. PI-3%
formula



0.5 0.1 0.1 0.05 0.3


1.0 0.1 0.1 0.10 0.6


1.5 0.3 0.3 0.15 0.9


2.0 0.5 0.5 0.20 1.2


2.5 0.7 0.7 0.15 1.4


3.0 1.0 1.0 0.20 1.7


3.5 0.8 1.3 0.25 2.0


4.0 0.6 1.6 0.30 2.3


4.5 0.5 2.0 0.45 2.7


5.0 0.4 2.4 0.50 3.0

(4)  Turnover rate: Nil
(5)  Disability rate: Nil
(6)  Proportion of employees with a spouse at retirement:
Males: 85%
Females: 60%
(7)  Age of spouse at retirement:
— the male spouse of the member is assumed to be 2 years older;
— the female spouse of the member is assumed to be 3 years younger;
(8)  Rate of increase of the MPE:
The annual increase in the maximum pensionable earnings within the meaning of the Québec Pension Plan corresponds to the annual rate of inflation plus 1%.
(9)  Rate of increase of salaries:
The annual increase in salaries corresponds to the annual increase of the MPE, increased by the annual rate of salary increase.
For the Pension Plan of Peace Officers in Correctional Services
Years of service Annual rate
of increase


0-4 years 2.5%
5-15 years 0.4%
16 years and over 0.2%
For the Government and Public Employees Retirement Plan, the Teachers Pension Plan and the Civil Service Superannuation Plan
Years of service Annual rate
of increase


0-10 years 2.50%
11 - 20 years 0.75%
21 years and over 0.25%
For the Pension Plan of the members of the Sûreté du Québec
Years of service Annual rate
of increase


0 year 0%
1 year 6.35%
2 years 11.80%
3 years 12.90%
4 years 9.80%
5 years 8.70%
6 years 8.00%
7 years 4.50%
8-13 years 0.45%
14 years 2.45%
15-20 years 0.45%
21 years 2.45%
22 years or more 0.45%
(10)  Rate of increase in the Tax Act defined benefit limit:
The annual increase of Tax Act defined benefit limits corresponds to that of the maximum pensionable earnings as of each year of the indexing of that limit, in accordance with the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
(11)  Retirement age:
For the purposes of section 109.2 of the Act, the retirement age is the age on the date on which membership ceases as determined pursuant to section 8.7 or 8.8 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2).
For the purposes of section 109.8 of the Act, retirement is determined according to the following retirement rates:
For the Government and Public Employees Retirement Plan:
For an employee who ­ 100% at age 55
would attain 35 years
of service before attaining
age 55


For an employee who ­ 100% at 35 years of
would attain 35 years service
of service at age 55 or
older but before age 60

For an employee who ­ 60% at age 60
would attain age 60
without having more
than 35 years of service

­ 100% (of the remaining 40%)
at 35 years of service or
age 65 if the employee
attains that age without
attaining 35 years of
service


For an employee who ­ 100% 6 months after
has at least 35 years of the transfer
service at the time of
transfer


For an employee who is ­ 60% 6 months after
60 years of age or older the transfer
at the time of transfer

­ 100% (of the remaining 40%)
at 35 years of service or
age 65 if the employee
attains that age without
attaining 35 years of
service
If the last 2 criteria apply, the assumption retained is that of the criteria of 35 years of service.
For the Pension Plan of the members of the Sûreté du Québec:
For an employee whose ­ 20% at criteria 75
age and years of service
would add up to 75
(criteria 75) at age 50 or
older but before age 60

­ 100% (of the remaining 80%)
at 25 years of service or
age 60 if the employee
attains that age without
attaining 25 years of
service


For an employee who ­ 20% at 25 years of
would attain 25 years service
of service before age 50

­ 100% (of the remaining 80%)
at criteria 75


For an employee who ­ 100% at age 60
would attain age 60
without having more
than 15 years of service


For an employee whose ­ 20% 6 months after
age and years of service the transfer
at the time of transfer
add up to 75 or more while
the employee is less than
60 years of age and has less
than 25 years of service

­ 100% (of the remaining 80%)
at 25 years of service or
age 60 if the employee
attains that age without
attaining 25 years of service


For an employee who ­ 20% 6 months after
has 25 years of service the transfer
or more at the time of
transfer, without criteria 75

­ 100% (of the remaining 80%)
at criteria 75

For an employee who ­ 100% 6 months after
is 60 years of age or older the transfer
at the time of transfer or
for an employee whose age
or years of service add up
to 75 or more with a
minimum of 25 years
of service
(12)  Reduction for early retirement:
The pension under the Pension Plan of Peace Officers in Correctional Services used to determine the actuarial value of the benefits of that plan is reduced by 1/3 of 1% per month computed for each month comprised between the date on which the actuarial value is determined and the first date on which a pension could have been paid to the member without reduction under than plan.
T.B. 203094, s. 5; T.B. 206316, s. 1; T.B. 208555, s. 8.
DIVISION XI
CASUAL EMPLOYEES
(s. 134, 1st par., subpar. 14)
31. For the purposes of application of section 115.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), an employee is deemed to be casual if he has been hired:
(1)  to hold a position which normally exists owing to a shortage or temporary absence of staff or an excess of work and which is remunerated in an essentially temporary manner;
(2)  to hold a position for the purpose of carrying out a specific task of a fixed duration, except where the employment or the position is of a recurring and seasonal nature; and
(3)  to fill a vacant position temporarily in the absence of eligible candidates.
O.C. 1845-88, s. 31.
DIVISION XII
(Revoked)
O.C. 1845-88, Div. XII; T.B. 203094, s. 6.
32. (Revoked).
O.C. 1845-88, s. 32; T.B. 203094, s. 6.
DIVISION XIII
RATE OF CONTRIBUTION OF A NON-TRANSFERRED SUPPLEMENTARY RETIREMENT PLAN
(s. 134, 1st par., subpar. 15)
33. The rate of contribution of a supplementary retirement plan with an employer covered by the Government and Public Employees Retirement Plan is increased from 1 January or 1 July not less than 2 months after the date on which the Commission informs the administrator of the plan of the increase.
O.C. 1845-88, s. 33.
DIVISION XIII.I
Compensation of contributions
(s. 134, 1st par., subpar. 15.0.1)
T.B. 211355, s. 1.
33.1. The amount that the Government must pay as compensation to the employees’ contribution fund at the Caisse de dépôt et placement du Québec under section 128.0.1 of the Act corresponds to the sum of the following reductions:
(1)  where the amount withheld provided for in section 29 of the Act was applied, the sum of all the reductions that were granted the previous year in accordance with Schedule II.1.1 to the Act;
(2)  where that amount was not withheld because the condition provided for in the first paragraph of section 29 was not met, the sum of all the reductions that would have been granted the previous year, withholding the higher of «0» and the result from the reduction «R» using the following formula:
RC × [PS - ((E × MPE) × S)] = R
where
“RC” is the rate of contribution referred to in Schedule IV.4;
“PS” is the pensionable salary;
“E” is the percentage of exemption which is 33% for 2012, 31% for 2013, 29% for 2014, 27% for 2015 and 25% as of 2016;
“MPE” is the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
“S” is the credited or harmonized service referred to in the second paragraph of section 29 of the Act.
T.B. 211355, s. 1.
DIVISION XIV
COMPENSATION AND REMITTANCE
(s. 134, 1st par., subpar. 16)
O.C. 1845-88, Div. XIV; O.C. 1321-95, s. 1.
34. Compensation for a sum owed by a person to the Commission, unless the sum is payable to cover the cost of a redemption, shall be paid in respect of any benefit by a regular deduction.
The amount deducted shall be calculated on the date on which the compensation begins to be paid and shall correspond to 10% of the amount of the benefit to which the person is entitled or, as the case may be, would have been entitled to receive if he did not hold pensionable employment, without taking into account any other deduction that could affect him.
O.C. 1845-88, s. 34; O.C. 1610-90, s. 1; O.C. 794-93, s. 1; O.C. 1321-95, s. 2.
35. Compensation for a sum owed by a person, unless such sum is payable to cover the cost of a redemption, must be paid in full if it is paid on a refund of contributions, overpayment of contributions or sums paid to cover the cost of a redemption or on any payment of arrears of contributions. If the amount of the refund or the arrears is not sufficient to cover the compensation in full, the rules prescribed by section 34 apply in respect of the balance of the sum owed by the person.
Compensation for a sum owed by a person to pay the cost of a redemption must be made in full on any payment of contributions.
O.C. 1845-88, s. 35.
35.1. The Commission must remit any amount owed to it if the debtor demonstrates that all income determined pursuant to the second paragraph is less than the low-income cutoff determined pursuant to the third paragraph. If all the income is equal to or greater than the cutoff, the amount owed to be remitted must be reduced by 20% for each slice of $1,000 of surplus income.
The income is that of the debtor and of his dependents, coming from all sources, for the 12-month period preceding the month during which the notice of claim was made by the Commission, without considering the overpayment made by the Commission.
The low-income cutoff corresponds to the total income indicated in the table “Low income measures by income concept, for household size of four persons”, accessible on the website of Statistics Canada via the navigation element entitled “Low income lines - Tables and figure”, for the year preceding by 2 years the year in which the notice of claim was made by the Commission. That threshold is adjusted to take into account the size of the household, using the method described in that table.
The first paragraph does not apply in cases of fraud or where a partial remittal of a debt has already been made pursuant to that paragraph in respect of the amount owed. It does not apply where the debtor may make the choice provided for in section 147.0.3 of the Act.
O.C. 1321-95, s. 3; T.B. 211915, s. 1.
DIVISION XIV.0.1
PENSION ADJUSTMENT
(s. 134, par. 16.0.1)
T.B. 207216, s. 2.
35.1.0.1. For the purposes of the first paragraph of section 147.0.1 of the Act, the Commission may adjust downwards the amount of a pension that began to be paid to correct any clerical error or to take into account corrections that may be made to the data used for computing the pension if such errors or corrections are identified or received on or before the later of the following dates:
(1)  the date occurring 24 months after the date on which participation in the pension plan ceased; or
(2)  the date occurring 6 months after the date on which payment of the pension began.
T.B. 207216, s. 2.
DIVISION XIV.1
REIMBURSEMENT OF CONTRIBUTIONS OR ACTUARIAL VALUE
(s. 134, 1st par., subpar. 16.1)
O.C. 302-96, s. 3.
35.2. For the purposes of the first paragraph of section 147.0.3 of the Act, the rates of interest are the rates that apply to a reimbursement of contributions or, where applicable, the employee’s contributions established,
(1)  in Schedule VI to the Act, in the case of the Government and Public Employees Retirement Plan, a pension plan that refers to the interest of the Government and Public Employees Retirement Plan or a pension plan that does not provide for a rate of interest for such a reimbursement;
(2)  in Schedule VII to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) and the rates to which section 406 of that Act refers, in the case of the Pension Plan of Management Personnel; or
(3)  by the pension plans concerned, in the case of the other pension plans administered by the Commission.
If the pension plan does not prescribe a rate of interest for such a reimbursement for any period prior to 1 July 1973, the rate is established at 5% per year.
O.C. 302-96, s. 3; T.B. 202419, s. 8.
DIVISION XV
PAYMENT OF PENSION BENEFITS
(s. 134, 1st par., subpar. 17)
36. The Commission shall pay monthly any pension benefit earned under any retirement plan for which it has responsibility for the payment of benefits.
O.C. 1845-88, s. 36.
37. Any pension benefit shall be paid monthly on the 15th day of each month, or if the 15th is not a working day, the last working day prior to the 15th.
For the purposes of this section, Saturday is not a working day.
O.C. 1845-88, s. 37.
38. This Regulation has effect from 1 January 1987, subject to the following:
(1)  the payment of 24 December 1986 includes the pensioner’s benefits to 1 January 1987, where payment of the benefit began before 11 December 1986;
(2)  the payment of 15 January 1987 includes the pensioner’s benefits between 24 December 1986 and 1 January 1987, where payment of the benefit began after 10 December 1986, but before 1 January 1987.
O.C. 1845-88, s. 38.
38.0.1. The amount of the first monthly benefit paid to the pensioner is equal to the amount R in the following formula:
P x 12 x (365 - N) - (P x M) = R, where
_______
365
P = is the monthly benefit;
N = is the number of days between the beginning of the year of the benefit payment and the date of the beginning of that payment;
M = is the number of complete months in the period between the date of the beginning of the payment of the benefit and the end of the year.
T.B. 202419, s. 9.
This section applies in respect of pension plans that began to be paid after 31 December 1999. (T.B. 202419, s. 32)
DIVISION XV.1
NON-PAYABLE AMOUNT OF INTEREST
(s. 134, 1st par., subpar. 17.1)
O.C. 422-90, s. 3.
38.1. For the purposes of the third paragraph of section 151 of the Act, no amount of interest is payable if it is less than $10.
O.C. 422-90, s. 3.
DIVISION XVI
CONTRIBUTIONS
(s. 134, 1st par., subpar. 18)
39. The rate of contribution of the plan applicable from 1 January following the receipt by the Minister of the report of the independent actuary accompanying the actuarial valuation provided for in the first paragraph of section 174 of the Act and those that apply respectively on 1 January of the 2 subsequent years are obtained by performing the following operations:
(1)  calculating the difference between the rate of contribution resulting from the actuarial valuation, established with an exemption of 35% of the maximum pensionable earnings, and the last rate of contribution applicable under the plan, established with the exemption of 35%;
(2)  increasing or decreasing, as the case may be, for the first year, the last rate of contribution, established with the exemption of 35%, by one-third of that difference and, for each of the 2 subsequent years, the rate of contribution of the previous year increased or decreased by one-third of that difference;
(3)  determining, from the rates thus obtained pursuant to subparagraph 2, the rates of contribution applicable for each of the 3 years, taking into account the percentage of exemption applicable to the maximum pensionable earnings of the year concerned as provided for in Schedule II.1.1 to the Act.
Despite the first paragraph, the rates of contribution respectively applicable from 1 January 2012 and 2013 are obtained by performing the following operations:
(1)  for 2012, increasing the rate of contribution applicable in 2011, established with an exemption of 35% of the maximum pensionable earnings, by 0.50% and, for 2013, the rate thus obtained by 0.50%;
(2)  determining, from the rates obtained pursuant to subparagraph 1, the rates of contribution applicable for each of the 2 years, taking into account the percentage of exemption applicable to the maximum pensionable earnings of the year concerned as provided for in Schedule II.1.1 to the Act.
For the purposes of this section, where a rate of contribution is established with a percentage of exemption of the maximum pensionable earnings and a second rate of contribution is established with a different percentage of exemption, the last rate must generate an aggregate of the contributions calculated for the year concerned equivalent to the aggregate of the contributions calculated with the other rate.
The applicable rate of contribution and the factor used each year in the formula provided for in Schedule II.1.1 to the Act, used to determine the amount withheld annually by employers, are referred to in Schedule IV.4.
O.C. 1845-88, s. 39; O.C. 1812-92, s. 1; O.C. 1570-95, s. 1; O.C. 1531-2001, s. 1; O.C. 4-2005, s. 1; O.C. 1035-2007, s. 1; O.C. 1077-2010, s. 1; O.C. 1246-2011, s. 1.
40. From 1 January 1984, the annual deduction prescribed by section 29 of the Act respecting the Teachers Pension Plan (chapter R-11), or by sections 18 and 69 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), is equal to:
(1)  8.08% in the case of the Teachers Pension Plan, and 7.25% in the case of the Civil Service Superannuation Plan up to the part of pensionable salary corresponding to the personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
(2)  6.28% in the case of the Teachers Pension Plan, and 5.45% in the case of the Civil Service Superannuation Plan on the part of pensionable earnings exceeding the personal exemption up to the maximum pensionable earnings within the meaning of that Act; and
(3)  8.08% in the case of the Teachers Pension Plan, and 7.25% in the case of the Civil Service Superannuation Plan on the part of pensionable earnings exceeding the maximum pensionable earnings.
O.C. 1845-88, s. 40.
DIVISION XVII
EMPLOYEE WHO MAY BE UNIONIZED
(s. 134, 1st par., subpar. 19)
41. For purposes of the application of the Act, an employee who may be unionized is:
(1)  a salaried employee within the meaning of the Labour Code (chapter C-27) governed by a collective agreement, a decree or a regulation equivalent to a collective agreement or whose association may be accredited under the Public Service Act (chapter F-3.1.1);
(2)  a salaried employee not governed by a collective agreement, a decree or a regulation equivalent to a collective agreement, but for whom the working conditions described in the agreement, decree or regulation are applied to him by the employer.
O.C. 1845-88, s. 41.
CHAPTER II
ADMINISTRATION OF RETIREMENT PLANS
DIVISION I
PAYMENT OF ASSESSMENTS AND CONTRIBUTIONS
(s. 134, 1st par., subpar. 20)
42. In respect of pension plans administered by the Commission, except the Pension Plan of Management Personnel, any contribution instalment or contributory amount that the employer fails to pay to the Commission on the 15th day of the month bears interest, compounded annually, from that date, at the rates in Schedule VI to the Act. For a period or part of a period indicated in that Schedule, if the rate in that Schedule is lower than the rate in Schedule VII to the Act, the latter rate applies.
In the case of the Pension Plan of Management Personnel, the first paragraph applies at the rates in Schedule VII to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1). For a period or part of a period indicated in that Schedule, if the rate in that Schedule is lower than the rate in Schedule VIII to that Act, the latter rate applies.
O.C. 1845-88, s. 42; T.B. 202419, s. 10.
43. An employer shall, within 30 days of the date of the sending of a statement by the Commission, pay the contributions, contributory amounts, any interest payable on such contributions and contributory amounts, and any penalty prescribed by section 189 of the Act.
Any sum unpaid after 30 days shall bear interest, compounded annually, at the rate in Schedule VII to the Act and, for the Pension Plan of Management Personnel, at the rate in Schedule VIII to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), in force on the date of the statement and calculated from that date.
O.C. 1845-88, s. 43; T.B. 202419, s. 11.
DIVISION II
EXCESS AMOUNT OF CONTRIBUTIONS AND INSUFFICIENT AMOUNT OF CONTRIBUTIONS
(s. 134, 1st par., subpar. 21)
44. For the purposes of section 191.2 of the Act, any annual amount of less than $50 shall not constitute an excess amount of contributions or an insufficient amount of contributions.
O.C. 1845-88, s. 44.
DIVISION III
(Revoked)
O.C. 1845-88, Div. III; T.B. 202419, s. 12.
45. (Revoked).
O.C. 1845-88, s. 45; T.B. 200683, s. 1; T.B. 202419, s. 12.
46. (Revoked).
O.C. 1845-88, s. 46; T.B. 197330, s. 3; T.B. 200683, s. 1; T.B. 202419, s. 12.
DIVISION IV
LIMIT APPLICABLE TO THE PENSIONABLE SALARY, AND RULES AND PROCEDURES FOR COMPUTING THE PENSION
(s. 134, 1st par., subpar. 22.2)
O.C. 706-94, s. 3.
46.1. The pensionable salary, for the purpose of establishing the cost of redeeming a year prior to 1 January 1990 in which the employee was not a member of a pension plan within the meaning of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), shall not exceed amount “M” in the following formula:
A + (0.7% x B) = M
———————
2%
“A” represents 2/3 of $1,725 or of the defined benefit limit applicable under the Income Tax Act for the year in which the application for redemption is received at the Commission, whichever amount is higher;
“B” represents the portion of the pensionable salary that does not exceed the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) and applicable for the year in which the application for redemption is received at the Commission.
The pensionable salary, for the purpose of establishing the cost of redeeming part of a year prior to 1 January 1990, shall be divided by the service credited being redeemed, and the amount resulting from that division shall not exceed amount “M” in the first paragraph.
O.C. 706-94, s. 3; T.B. 202419, s. 13.
46.2. If the employee retires on the date of his 65th birthday or after that date, the part of the pension relating to years or parts of years prior to 1 January 1990 in which the employee was not a member of a pension plan within the meaning of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and that were redeemed shall not exceed the amount obtained by multiplying 2/3 of $1,725 or of the defined benefit limit applicable for the year of retirement under the Income Tax Act, whichever amount is higher, by the number of years or parts of years of service credited under the redemption.
If the employee retires before the date of his 65th birthday, the part of the pension relating to those years or parts of years shall not exceed the amount obtained pursuant to the first paragraph increased by the amount obtained by multiplying the amount calculated pursuant to section 39 of the Act by the fraction representing the number of years or parts of years of service credited being redeemed over the number of years or parts of years of service credited after 31 December 1965, up to a maximum of 35 years of service.
O.C. 706-94, s. 3; T.B. 202419, s. 14; T.B. 210068, s. 4.
DIVISION V
PERIODS OF ABSENCE THAT MAY BE CREDITED UNDER THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN
(s. 134, 1st par., subpar. 22.3)
O.C. 706-94, s. 3; T.B. 202419, s. 15.
46.3. The periods during which the employee is absent after 31 December 1991, except the periods during which the employee is exempt from any contribution under section 21 or 21.1 of the Act and the periods for which the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) provides for the issue of an equivalence factor for past service, and which may be credited under the Government and Public Employees Retirement Plan shall not exceed a total of 5 years of service. Notwithstanding the foregoing, in the case of leave related to maternity, parternity or adoption, that total may be increased by not more than 3 years of service.
For the purposes of the first paragraph, a period of absence corresponds to the difference between the service credited under the Government and Public Employees Retirement Plan and the service that would have been credited under that plan in proportion to the salary received by the employee. For the purposes of that paragraph, leave related to maternity, paternity or adoption constitutes all or part of a period beginning at the time of the birth or adoption of a child and ending not later than 12 months after any of those events.
O.C. 706-94, s. 3; T.B. 202419, s. 16.
46.4. An employee may have each period of absence without pay prior to 1 January 1990 credited under the plan, without exceeding 2 years of service except in the case of a period of absence related to total disability, educational leave, sabbatical leave, maternity leave, paternity leave or adoption leave.
T.B. 202419, s. 17.
46.5. Despite section 46.4, an employee may have each period of absence prior to 1 January 1990 credited under the plan, without exceeding 3 years of service, during which the employee held employment with the Government of Canada, the government of another province, a union, an association representing management personnel, a charitable organization or an educational institution if no contribution concerning that period has been accumulated in another plan.
T.B. 202419, s. 17.
DIVISION VI
ESTABLISHMENT OF RATES OF INTEREST
(s. 134, 1st par., subpar. 22.4)
T.B. 202419, s. 17.
§ 1.  — Rates of interest based on the rates of return of certain funds
T.B. 202419, s. 17.
46.6. The rate of interest in Schedule VI to the Act, applicable from 1 June of a given year to 31 May of the following year, is established by calculating the geometric mean of the annual rates of return for the 3-year period ending on 31 December of the year preceding the reference year, according to the formula in Schedule V.
T.B. 202419, s. 17; T.B. 213342, s. 1.
46.7. The annual rate of return is the rate determined by the Caisse de dépôt et placement du Québec as at 31 December of each year, taking into account the classes of amounts referred to in subparagraphs 1, 2 and 4 of the first paragraph of section 127 of the Act, for the specific fund of the Pension Plan of Management Personnel, after subtracting the management expenses.
T.B. 202419, s. 17.
§ 2.  — Rates of interest based on an external index
T.B. 202419, s. 17.
46.8. The rate of interest in Schedule VII to the Act is applicable from 1 June of a given year to 31 May of the following year. The rate is established by determining the arithmetic mean, for the 12-month period ending on 31 December of the preceding year, of the nominal rates of interest on negotiable bonds issued by the Government of Canada for a term of 3 to 5 years as compiled by Statistics Canada and published in the Bank of Canada Review under the identification No. V-122485 in the CANSIM System.
T.B. 202419, s. 17; T.B. 213342, s. 2.
CHAPTER III
MISCELLANEOUS
DIVISION I
(Revoked)
O.C. 1845-88, Div. I; O.C. 884-91, s. 4.
47. (Revoked).
O.C. 1845-88, s. 47; O.C. 884-91, s. 4.
48. (Revoked).
O.C. 1845-88, s. 48; O.C. 884-91, s. 4.
DIVISION II
COMPUTATION OF INTEREST
(s. 134, 1st par., subpar. 24)
49. (Revoked).
O.C. 1845-88, s. 49; T.B. 202419, s. 18; T.B. 207216, s. 3.
49.1. For the purposes of the second paragraph of section 219 of the Act, the interest rate applicable to the contributions referred to in subparagraph 1 of the first paragraph of that section is determined according to the formula in Schedule VI.
T.B. 207216, s. 4.
50. Interest is computed at the rates in Schedules VI and VII to the Act, according to the periods of application of those rates provided for in the sections concerned in the Act. Where the sections do not provide the date on which interest ceases to accrue, the interest is computed up to the date of the reimbursement of the contributions.
O.C. 1845-88, s. 50; O.C. 884-91, s. 5; T.B. 202419, s. 19.
DIVISION III
CONDITIONS FOR DESIGNATION OF A BODY BY ORDER
(s. 134, 1st par., subpar. 25)
51. A body not covered by section 53, the participation of whose employees in the Government and Public Employees Retirement Plan is prescribed by their collective agreement to which the government is a signatory, or is requested jointly by the employer and the majority of the employees, must satisfy the following conditions to be designated by order in Schedule I to the Act:
(1)  be covered by one of the following provisions:
(a)  section 37 of the Public Administration Act (chapter A-6.01);
(b)  Schedule C to the Act respecting the process of negotiation of the collective agreements in the public and parapublic sectors (chapter R-8.2);
(c)  the fourth or fifth paragraph of section 1 of that Act, but the body may neither be an agency or a public institution within the meaning of the Act respecting health and social services (chapter S-4.2) nor a health and social service council or a public institution within the meaning of the Act respecting health and social services for Cree Native persons (chapter S-5);
(2)  be of a permanent nature;
(3)  (paragraph revoked);
(4)  (paragraph revoked).
To maintain its designation in Schedule I to the Act, a body designated after 6 October 2014 must satisfy at all times the conditions on which it was designated.
O.C. 1845-88, s. 51; O.C. 1610-90, s. 2; O.C. 706-94, s. 4; T.B. 214170, s. 1.
52. (Revoked).
O.C. 1845-88, s. 52; T.B. 214170, s. 2.
53. An association of employers, an association of retirees, an employers group, a central union, a federation, a union or an association of employees who are not salaried employees within the meaning of the Labour Code (chapter C-27) and whose participation in the Government and Public Employees Retirement Plan is requested must, to be designated by order in Schedule I to the Act, be of a permanent nature and be solvent.
In the case of a central union, a federation, a union or an association of employees, 50% or more of its members must hold a position with an employer covered by the Government and Public Employees Retirement Plan, the Teachers Pension Plan, or the Civil Service Superannuation Plan.
In the case of an association of employers or an employers group, 50% or more of the employers represented by it must be covered by one of the retirement plans.
In the case of an association of retirees, 50% or more of its members must be pensioners under the Government and Public Employees Retirement Plan, the Civil Service Superannuation Plan or the Teachers Pension Plan.
O.C. 1845-88, s. 53; O.C. 927-92, s. 1; O.C. 706-94, s. 5.
53.1. A central union, a federation, a union or an association of employees must, to be designated by Order in Schedule II.1 to the Act, satisfy the conditions mentioned in the first and second paragraphs of section 53. In addition, the organization must also apply therefor in respect of all employees who have been granted a leave with pay for union activities.
O.C. 1321-95, s. 4.
54. (Omitted).
O.C. 1845-88, s. 54.
55. (Omitted).
O.C. 1845-88, s. 55.
56. (Omitted).
O.C. 1845-88, s. 56.
57. (Revoked).
O.C. 1845-88, s. 57; O.C. 706-94, s. 6.
58. (Omitted).
O.C. 1845-88, s. 58.
59. (Omitted).
O.C. 1845-88, s. 59.
TARIFF APPLICABLE TO PAY THE COST OF REDEMPTION OF SERVICE
1- Redemption of a period of absence without pay
(a) under sections 24 and 24.0.2 of the Act;
(b) under section 21.0.1 of the Act respecting the Teachers Pension Plan (chapter R-11) in respect of a period of absence that began after 15 July 1970 and ended before 1 July 1983 or, in the case of an absence to pursue specialized studies, in respect of a period of absence that began after 30 June 1965 and ended before 1 July 1973;
(c) under section 66.1.0.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) in respect of a period of absence that began after 12 June 1969 and ended before 1 July 1983.


Period of service covered by the redemption



Age of the Prior to After After
employee on the 1 July 1982 30 June 1982 31 December 1999
date the application and prior to
for redemption 1 January 2000
is received



18 10.4% 8.2% 9.0%


19 10.7% 8.4% 9.2%


20 10.9% 8.6% 9.4%


21 11.2% 8.8% 9.6%


22 11.4% 9.0% 9.8%


23 11.6% 9.1% 10.0%


24 11.8% 9.3% 10.2%


25 12.1% 9.5% 10.5%


26 12.4% 9.8% 10.8%


27 12.8% 10.1% 11.1%


28 13.1% 10.3% 11.4%


29 13.3% 10.5% 11.6%


30 13.5% 10.6% 11.7%


31 13.6% 10.7% 11.8%


32 13.7% 10.8% 11.9%


33 13.8% 10.9% 12.0%


34 13.9% 11.0% 12.0%


35 14.0% 11.1% 12.2%


36 14.1% 11.2% 12.3%


37 14.4% 11.4% 12.5%


38 14.7% 11.6% 12.8%


39 15.0% 11.9% 13.1%


40 15.4% 12.2% 13.4%


41 15.8% 12.6% 13.8%


42 16.3% 12.9% 14.1%


43 16.7% 13.2% 14.5%


44 17.0% 13.5% 14.8%


45 17.4% 13.8% 15.1%


46 17.7% 14.1% 15.4%


47 18.0% 14.3% 15.7%


48 18.3% 14.6% 16.0%


49 18.8% 15.0% 16.4%


50 19.4% 15.5% 17.0%


51 20.0% 16.0% 17.5%


52 20.7% 16.5% 18.1%


53 21.3% 17.0% 18.7%


54 21.7% 17.3% 19.0%


55 21.9% 17.6% 19.3%


56 22.3% 17.9% 19.6%


57 22.5% 18.2% 19.9%


58 22.7% 18.4% 20.1%


59 22.7% 18.5% 20.2%


60 22.3% 18.2% 19.9%


61 21.8% 17.9% 19.5%


62 21.3% 17.6% 19.1%


63 20.9% 17.3% 18.8%


64 20.4% 17.0% 18.4%


65 19.9% 16.7% 18.1%


66 19.4% 16.4% 17.6%


67 18.9% 16.0% 17.2%


68 18.4% 15.7% 16.8%


69 17.9% 15.3% 16.4%

Despite the foregoing, in the case of a period of absence referred to in paragraph a that began after 31 December 2007, the tariff may not be less than 200% of the contributions that would have been paid during that period.
2- Redemption of a period of absence without pay
(a) under section 21.0.1 of the Act respecting the Teachers Pension Plan or section 66.1.0.1 of the Act respecting the Civil Service Superannuation Plan, in respect of a period of absence in progress on 1 July 1983 or that began after that date but before 1 January 2002;
(b) under section 21 of the Act respecting the Teachers Pension Plan or section 66.1 of the Act respecting the Civil Service Superannuation Plan, in respect of a period of absence that began after 31 December 2001.


Period of service covered by the redemption



Age of the Prior to After After
employee on the 1 July 1982 30 June 1982 31 December 1999
date the application and prior to
for redemption 1 January 2000
is received


18 5.20% 4.10% 4.50%


19 5.35% 4.20% 4.60%


20 5.45% 4.30% 4.70%


21 5.60% 4.40% 4.80%


22 5.70% 4.50% 4.90%


23 5.80% 4.55% 5.00%


24 5.90% 4.65% 5.10%


25 6.05% 4.75% 5.25%


26 6.20% 4.90% 5.40%


27 6.40% 5.05% 5.55%


28 6.55% 5.15% 5.70%


29 6.65% 5.25% 5.80%


30 6.75% 5.30% 5.85%


31 6.80% 5.35% 5.90%


32 6.85% 5.40% 5.95%


33 6.90% 5.45% 6.00%


34 6.95% 5.50% 6.00%


35 7.00% 5.55% 6.10%


36 7.05% 5.60% 6.15%


37 7.20% 5.70% 6.25%


38 7.35% 5.80% 6.40%


39 7.50% 5.95% 6.55%


40 7.70% 6.10% 6.70%


41 7.90% 6.30% 6.90%


42 8.15% 6.45% 7.05%


43 8.35% 6.60% 7.25%


44 8.50% 6.75% 7.40%


45 8.70% 6.90% 7.55%


46 8.85% 7.05% 7.70%


47 9.00% 7.15% 7.85%


48 9.15% 7.30% 8.00%


49 9.40% 7.50% 8.20%


50 9.70% 7.75% 8.50%


51 10.00% 8.00% 8.75%


52 10.35% 8.25% 9.05%


53 10.65% 8.50% 9.35%


54 10.85% 8.65% 9.50%


55 10.95% 8.80% 9.65%


56 11.15% 8.95% 9.80%


57 11.25% 9.10% 9.95%


58 11.35% 9.20% 10.05%


59 11.35% 9.25% 10.10%


60 11.15% 9.10% 9.95%


61 10.90% 8.95% 9.75%


62 10.65% 8.80% 9.55%


63 10.45% 8.65% 9.40%


64 10.20% 8.50% 9.20%


65 9.95% 8.35% 9.05%


66 9.70% 8.20% 8.80%


67 9.45% 8.00% 8.60%


68 9.20% 7.85% 8.40%


69 8.95% 7.65% 8.20%

3- Redemption under section 115.1 of the Act of a period of service performed by a casual employee.


Period of service covered by the redemption



Age of employee on Prior to After
the date the application 1 July 1982 30 June 1982
for redemption is received and prior to 1
January 2000


18 4.33% 4.10%


19 4.46% 4.20%


20 4.54% 4.30%


21 4.67% 4.40%


22 4.75% 4.50%


23 4.83% 4.55%


24 4.92% 4.65%


25 5.04% 4.75%


26 5.17% 4.90%


27 5.33% 5.05%


28 5.46% 5.15%


29 5.54% 5.25%


30 5.63% 5.30%


31 5.67% 5.35%


32 5.71% 5.40%


33 5.75% 5.45%


34 5.79% 5.50%


35 5.83% 5.55%


36 5.88% 5.60%


37 6.00% 5.70%


38 6.13% 5.80%


39 6.25% 5.95%


40 6.42% 6.10%


41 6.58% 6.30%


42 6.79% 6.45%


43 6.96% 6.60%


44 7.08% 6.75%


45 7.25% 6.90%


46 7.38% 7.05%


47 7.50% 7.15%


48 7.63% 7.30%


49 7.83% 7.50%


50 8.08% 7.75%


51 8.33% 8.00%


52 8.63% 8.25%


53 8.88% 8.50%


54 9.04% 8.65%


55 9.13% 8.80%


56 9.29% 8.95%


57 9.38% 9.10%


58 9.46% 9.20%


59 9.46% 9.25%


60 9.29% 9.10%


61 9.08% 8.95%


62 8.88% 8.80%


63 8.71% 8.65%


64 8.50% 8.50%


65 8.29% 8.35%


66 8.08% 8.20%


67 7.88% 8.00%


68 7.67% 7.85%


69 7.46% 7.65%

4- The tariff applicable to pay the cost of redemption of service under section 115.10.1 of the Act in respect of a period of service performed by an employee in a research centre varies according to the date on which the application for redemption of service is received by the Commission.
Where the application for redemption of service is received before 1 January 2013, the tariff is the tariff appearing in the table of section 2 of this Schedule. Where the application is received after 31 December 2012, the tariff is the tariff appearing in the table of section 1 of this Schedule.
5- The tariff applicable to pay the cost of redemption of service under section 115.10.4 of the Act is the tariff appearing in the table in section 1 of this Schedule.
T.B. 202419, s. 20; T.B. 209326, s. 6; T.B. 210068, s. 5; T.B. 213423, s. 1; I.N. 2014-03-01.
SCHEDULE I
(ss. 22, 23, 25 and 30)
ACTUARIAL HYPOTHESES
(1) Rate of indexation:
(a) according to the increase in the Consumer Price Index:
First year 1.5%
2nd year 1.9%
3th year 0.9%
4th year 1.8%
5th year 2.0%
6th year 2.3%
7th year 2.6%
8th year 2.9%
9th year 3.2%
10th year 3.5%
11th year 3.8%
12th year 4.1%
13th year 4.4%
14th year and following 4.5%
(b) according to the excess in the Consumer Price Index over 3%:
First year 0.0%
2nd year 0.0%
3th year 0.0%
4th year 0.0%
5th year 0.0%
6th year 0.0%
7th year 0.1%
8th year 0.4%
9th year 0.7%
10th year 1.0%
11th year 1.3%
12th year 1.6%
13th year 1.9%
14th year and following 2.0%
(2) Nominal interest rate:
First year 5.1%
2nd year 4.4%
3th year 5.5%
4th year 5.5%
5th year 5.8%
6th year 6.1%
7th year 6.4%
8th year 6.7%
9th year 7.0%
10th year 7.3%
11th year 7.6%
12th year 8.0%
13th year 8.0%
14th year and following 8.0%
(3) Salary increase:
First year 1.0%
2nd year 1.0%
3th year 2.0%
4th year 2.0%
5th year 2.5%
6th year 3.0%
7th year 3.5%
8th year 4.0%
9th year 4.5%
10th year 5.0%
11th year 5.5%
12th year 6.0%
13th year 6.0%
14th year and following 6.0%
(3.1) Promotional salary increase:
Years of service Rate
0 0.0350
1 0.0319
2 0.0290
3 0.0263
4 0.0237
5 0.0213
6 0.0191
7 0.0171
8 0.0152
9 0.0135
10 0.0119
11 0.0105
12 0.0092
13 0.0081
14 0.0071
15 0.0062
16 0.0054
17 0.0047
18 0.0041
19 0.0036
20 0.0032
21 0.0028
22 0.0025
23 0.0023
24 0.0022
25 0.0021
26 0.0021
27 or + 0.0021
(4) Mortality rate for retired persons and non-active members:
(a) Males: UP 1994 H (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 115%;
(b) Females: UP 1994 F (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 95%;
(c) Rates projected over 4 years using scale AA (US Projection scale, Transactions of the Society of Actuaries, Vol. XLVII) for rates applicable to the first year.
(5) Mortality rate of active members:
(a) Males: UP 1994 H (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 125%;
(b) Females: UP 1994 F (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 115%;
(c) Rates projected over 8 years using scale AA (US Projection scale, Transactions of the Society of Actuaries, Vol. XLVII) for rates applicable to each year.
(6) Mortality rate of surviving spouses:
(a) Males: UP 1994 H (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 125%;
(b) Females: UP 1994 F (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 110%;
(c) Rates projected over 4 years using scale AA (US Projection scale, Transactions of the Society of Actuaries, Vol. XLVII) for rates applicable to the first year.
(7) Improvement in the life expectancy of retired employees, surviving spouses and non-active members: using scale AA (US Projection scale, Transactions of the Society of Actuaries, Vol. XLVII).
(8) Retirement rate (male and female):

Age 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69
Service


1 3 3 3 3 3 3 5 5 12 12 55 30 30 30 100
2 3 3 3 3 3 3 5 5 12 12 55 30 30 30 100
3 3 3 3 3 3 3 5 5 12 12 55 30 30 30 100
4 3 3 3 3 3 3 5 5 12 12 55 30 30 30 100
5 3 3 3 3 3 3 5 5 12 12 55 30 30 30 100
6 3 3 3 5 5 5 5 5 12 12 55 30 30 30 100
7 3 3 3 5 5 5 5 5 12 12 55 30 30 30 100
8 3 3 3 5 5 12 12 12 12 12 55 30 30 30 100
9 3 3 3 5 5 12 12 12 12 12 55 30 30 30 100
10 3 3 3 5 5 12 12 35 35 35 55 30 30 30 100
11 3 3 3 5 5 12 12 35 20 20 55 30 30 30 100
12 3 3 3 5 5 12 12 35 20 20 55 30 30 30 100
13 3 3 3 5 5 12 12 35 20 20 55 30 30 30 100
14 3 3 3 5 5 12 12 35 20 20 55 30 30 30 100
15 3 3 3 5 5 12 12 35 20 20 55 30 30 30 100
16 3 5 5 5 5 12 12 35 20 20 55 30 30 30 100
17 3 5 5 5 5 12 12 35 20 20 55 30 30 30 100
18 3 5 5 12 12 12 12 35 20 20 55 30 30 30 100
19 3 5 5 12 12 12 12 35 20 20 55 30 30 30 100
20 3 5 5 12 12 35 35 35 20 20 55 30 30 30 100
21 3 5 5 12 12 35 20 20 20 20 55 30 30 30 100
22 3 5 5 12 12 35 20 20 20 20 55 30 30 30 100
23 3 5 5 12 12 35 20 20 20 20 55 30 30 30 100
24 3 5 5 12 12 35 20 20 20 20 55 30 30 30 100
25 3 5 5 12 12 35 20 20 20 20 55 30 30 30 100
26 3 5 5 12 12 35 20 20 20 20 55 30 30 30 100
27 3 5 5 12 12 35 20 20 20 20 55 30 30 30 100
28 3 5 5 12 12 35 20 20 20 20 55 30 30 30 100
29 3 5 5 12 12 35 20 20 20 20 55 30 30 30 100
30 3 5 5 12 12 45 35 35 35 35 55 30 30 30 100
31 5 5 5 12 12 45 35 35 35 35 55 30 30 30 100
32 5 5 5 12 12 45 35 35 35 35 55 30 30 30 100
33 12 12 12 12 12 45 35 35 35 35 55 30 30 30 100
34 12 12 12 12 12 45 35 35 35 35 55 30 30 30 100
35 70 70 70 70 70 70 70 70 70 70 70 30 30 30 100
36 70 30 30 30 30 30 30 30 30 30 30 30 30 30 100
37 70 30 30 30 30 30 30 30 30 30 30 30 30 30 100
38 70 30 30 30 30 30 30 30 30 30 30 30 30 30 100
39 70 30 30 30 30 30 30 30 30 30 30 30 30 30 100
40 70 30 30 30 30 30 30 30 30 30 30 30 30 30 100
(9) Withdrawal rate (male and female):
Select service
Service Rate
0 0.2400
1 0.0800
2 0.0400
3 0.0300
4 0.0200
Maximum service
Age Male Female
21 0.0220 0.0210
22 0.0210 0.0200
23 0.0200 0.0190
24 0.0190 0.0170
25 0.0180 0.0160
26 0.0170 0.0150
27 0.0160 0.0140
28 0.0150 0.0130
29 0.0140 0.0120
30 0.0130 0.0110
31 0.0120 0.0100
32 0.0120 0.0100
33 0.0110 0.0090
34 0.0100 0.0080
35 0.0100 0.0080
36 0.0090 0.0080
37 0.0090 0.0070
38 0.0080 0.0070
39 0.0080 0.0070
40 0.0080 0.0060
41 0.0070 0.0060
42 0.0070 0.0060
43 0.0070 0.0060
44 0.0070 0.0060
45 0.0070 0.0070
46 0.0070 0.0070
47 0.0070 0.0070
48 0.0070 0.0070
49 0.0070 0.0080
50 0.0070 0.0080
51 0.0080 0.0090
52 0.0080 0.0090
53 0.0080 0.0100
54 0.0090 0.0110
55 0.0000 0.0000
56 0.0000 0.0000
57 0.0000 0.0000
58 0.0000 0.0000
59 0.0000 0.0000
(10) Proportion of members having a spouse at death:
Age Male Female
18 0.018 0.077
19 0.036 0.125
20 0.065 0.200
21 0.109 0.269
22 0.166 0.327
23 0.251 0.374
24 0.366 0.412
25 0.447 0.442
26 0.484 0.466
27 0.519 0.484
28 0.551 0.498
29 0.582 0.510
30 0.610 0.520
31 0.636 0.530
32 0.660 0.541
33 0.681 0.551
34 0.701 0.562
35 0.719 0.571
36 0.735 0.581
37 0.749 0.589
38 0.762 0.597
39 0.774 0.604
40 0.784 0.611
41 0.794 0.617
42 0.802 0.621
43 0.810 0.625
44 0.817 0.628
45 0.823 0.630
46 0.829 0.630
47 0.835 0.629
48 0.840 0.627
49 0.844 0.624
50 0.848 0.621
51 0.852 0.616
52 0.856 0.612
53 0.859 0.606
54 0.862 0.599
55 0.864 0.591
56 0.866 0.581
57 0.866 0.571
58 0.866 0.559
59 0.866 0.547
60 0.864 0.534
61 0.860 0.520
62 0.856 0.505
63 0.851 0.488
64 0,845 0,469
65 0.837 0.447
66 0.829 0.421
67 0.820 0.394
68 0.810 0.365
69 0.800 0.336
70 0.789 0.309
71 0.777 0.284
72 0.765 0.262
73 0.753 0.242
74 0.739 0.225
75 0.725 0.210
76 0.710 0.196
77 0.694 0.185
78 0.676 0.173
79 0.658 0.162
80 0.638 0.150
81 0.618 0.137
82 0.596 0.122
83 0.573 0.107
84 0.549 0.091
85 0.524 0.076
86 0.498 0.061
87 0.470 0.047
88 0.441 0.035
89 0.411 0.024
90 0.380 0.016
91 0.344 0.010
92 0.302 0.006
93 0.262 0.004
94 0.224 0.003
95 0.189 0.002
96 0.157 0.002
97 0.127 0.001
98 0.101 0.001
99 0.078 0.001
100 0.059 0.000
101 0.043 0.000
102 0.031 0.000
103 0.021 0.000
104 0.014 0.000
105 0.009 0.000
106 0.006 0.000
107 0.003 0.000
108 0.002 0.000
109 0.001 0.000
110 0.000 0.000
(11) Age of spouse:
i. the male spouse of a member is presumed to be 1 year older;
ii. the female spouse of a member is presumed to be 4 years younger.
O.C. 1845-88, Sch. I; T.B. 201421, s. 6; T.B. 201864, s. 1.
(Replaced)
O.C. 1845-88, Sch. II; T.B. 201421, s. 6.
(Replaced)
O.C. 1845-88, Sch. III; T.B. 201421, s. 6.
(Revoked)
O.C. 1845-88, Sch. IV; T.B. 202419, s. 21.
MONTHS OF PAST SERVICE PERFORMED AS A PAID TRAINEE THAT MAY BE CREDITED ACCORDING TO THE INSTITUTION AND THE CATEGORY OR SUBCATEGORY CONCERNED
(I) 12 months of past service in one of the following institutions that provided the training necessary to become a dietician:
— CHUS (Centre hospitalier de l’Université de Sherbrooke)
— Hôpital de l’Enfant-Jésus
— Hôpital général de Montréal
— Hôpital Maisonneuve-Rosemont
— Hôpital Royal Victoria
— Hôpital Saint-Luc
— Hôpital du Saint-Sacrement
— Hôpital Sainte-Justine
— Hôtel-Dieu de Montréal
(II) 32 months of past service in one of the following institutions that provided the training necessary to become a nurse:
— Christ-Roi Verdun
— École Madeleine T. Cournoyer
— Homeopathic/Queen Elizabeth Montreal
— Hôpital de l’Enfant-Jésus Québec
— Hôpital Saint-Luc
— Hôpital du Saint-Sacrement
— Hôpital Sainte-Justine Montréal
— Hôtel-Dieu Alma
— Hôtel-Dieu Arthabaska
— Hôtel-Dieu Beauce
— Hôtel-Dieu Gaspé
— Hôtel-Dieu de Lévis
— Hôtel-Dieu Montmagny
— Hôtel-Dieu de Montréal
— Hôtel-Dieu de Québec
— Hôtel-Dieu de Rivière-du-Loup
— Hôtel-Dieu de Saint-Jérôme
— Hôtel-Dieu Saint-Vallier Chicoutimi
— Hôtel-Dieu Sherbrooke
— Hôtel-Dieu Sorel
— Hôtel-Dieu Valleyfield
— Jeffrey Hale — Québec
— Jewish General Hospital
— L’Espérance Saint-Laurent
— La Miséricorde Montréal
— Maisonneuve Montréal
— Montreal General
— Notre-Dame de la Merci
— Notre-Dame Montréal
— Royal Victoria — Montréal
— Sacré-Coeur Cartierville
— Sacré-Coeur Hull
— Saint-Charles Saint-Hyacinthe
— Saint-Eusèbe Joliette
— Saint-François d’Assise Québec
— Saint-Jean, Saint-Jean
— Saint-Jean-de-Dieu — Gamelin Montréal
— Saint-Joseph Lachine
— Saint-Joseph Rimouski
— Saint-Joseph Rivière-du-Loup
— Saint-Joseph Trois-Rivières
— Saint-Luc Montréal
— Saint-Mary’s Montreal
— Saint-Michel Archange Mastai Québec
— Saint-Vincent de Paul Sherbrooke
— Sainte-Croix Drummondville
— Sainte-Jeanne D’Arc Montréal
— Sainte-Thérèse Shawinigan
— Sanatorium Prevost
— Sherbrooke Hospital
— Women’s Montreal
— Youville Noranda
(III) 21 months of past service at the Institut Lavoisier of the Hôpital Saint-Joseph de Rosemont, which has become the Hôpital Maisonneuve-Rosemont, that provided the training necessary to become a respiratory therapist.
(IV) 16 months of past service in the following institutions that provided the training necessary to become a technologist in radiotherapy, nuclear medicine or diagostic radiology:
(1) from 1944 to 1950
— Hôpital général de Montréal
— Hôpital Sainte-Justine
— Hôtel-Dieu de Montréal
— Institut du Radium
(2) from 1950 to 1960
— Hôpital de l’Enfant-Jésus
— Hôpital Saint-François d’Assise
— Hôpital du Saint-Sacrement
— Hôtel-Dieu de Québec
(3) since 1960
— Hôpital de Chicoutimi
— Hôpital de l’Enfant-Jésus
— l’Hôpital général de Lachine
— l’Hôpital général de Montréal
— Hôpital Jean-Talon
— Hôpital Laval
— Hôpital Maisonneuve-Rosemont
— Hôpital Notre-Dame
— Hôpital Reine-Élisabeth
— Hôpital Royal Victoria
— Hôpital du Sacré-Coeur de Cartierville
— Hôpital Sacré-Coeur de Hull
— Hôpital Saint-Charles de Saint-Hyacinthe
— Hôpital Saint-François d’Assise
— Hôpital Saint-Luc
— Hôpital du Saint-Sacrement
— Hôpital Saint-Vincent-de-Paul
— Hôpital Sainte-Jeanne-d’Arc
— Hôpital Sainte-Justine
— Hôpital de Verdun
— Hôtel-Dieu d’Arthabaska
— Hôtel-Dieu de Lévis
— Hôtel-Dieu de Montréal
— Hôtel-Dieu de Québec
— Hôtel-Dieu de Saint-Jérôme
— Hôtel-Dieu de Sherbrooke
— Sherbrooke Hospital
V. 16 months of past service in one of the following institutions that provided the training necessary to become a medical technologist or a laboratory technican for the period in question (X):


1941 1944 1947 1949 1951 1953 1954 1956 1958 1959 1960 1961 1962 Since
to to and and and and and to 1966
1943 1946 1948 1950 1952 1955 1957 1965



Hôtel-Dieu X X X X X X X X X X X X X X
de Montréal


Hôpital X X X X X X X X X X X X X X
Ste-Justine


Hôpital X X X X X X X X X X X X X
St-Luc


Hôpital
Général
St-Vincent X X X X X X X X X X X X X
de Paul


Hôtel-Dieu
de Québec X X X X X X X X X X X X


Jewish
General
Hospital X X X X X X X X X X X X


Hôpital
St-Jean
de Dieu X X X X X


Hôpital
Notre-Dame X X X X X X X X X X X


Hôpital du
Sacré-Coeur X X X X X X X X X X


Hôtel-Dieu
St-Vallier,
Chicoutimi X X X X X X X X X X


Children’s
Memorial
Hospital X X X X X


Hôpital
St-François
d’Assise X X X X X X X X


Hôpital du
St-Sacrement X X X X X X X X


Hôpital
Général
de Verdun X X X X X X X X


St. Mary’s
Hospital X X X X X X X


Hôtel-Dieu de
Sherbrooke X X X X X X X


Hôpital de
l’Enfant-Jésus X X X X X X


Hôpital
Ste-Jeanne
d’Arc X X X X X X


Hôpital
Maisonneuve X X X X X


Montreal
Children’s X
Hospital


Hôpital
Ste-Foy X X X X


Hôpital
Notre-Dame de X X X X
l’Espérance
Montréal


Hôpital des
anciens X X X X X X X X X
combattants
Reine-Marie


Université
de Montréal,
École de X X X X X X X X X
technologie
médicale


Université
Laval,
École de X X X X X X X X X
technologie
médicale


Centre des
études
universitaires
de Trois-Rivières X

O.C. 295-98, s. 2; O.C. 1400-99, s. 2.
DURATION OF TRAINING ACCORDING TO THE INSTITUTION THAT PROVIDED IT
I. Institutions that provided the training Duration of
necessary to become a nurse or nursing assistant: training


- Catherine Booth Hospital Undetermined

- Corporation de l’Hôpital St-Charles-Borromée 24 months

- Corporation de l’Hôpital St-Charles, St-Hyacinthe 24 months

- Douglas Hospital, Verdun 12 months

- École des Gardes-Malades Auxiliaires de Sept-Iles 24 months

- École des Gardes-Malades Pratiques du Québec, Montréal Undetermined

- Hôpital Charles Lemoyne 24 months

- Hôpital Château Pierrefonds, Pierrefonds 24 months

- Hôpital Chibougamau Ltée 24 months

- Hôpital du Christ-Roi, Nicolet 18 months

- Hôpital Comtois, Louiseville 24 months

- Hôpital Cooke, Trois-Rivières 24 months

- Hôpital Crescent, Montréal Undetermined

- Hôpital de l’Enfant-Jésus, Québec 18 months

- Hôpital Général de Québec (Notre-Dame de Protection) 24 months

- Hôpital général de Shefford, Granby 18 months

- Hôpital Hôtel-Dieu de Valleyfield 18 months

- Hôpital Jean-Talon 18 months

- Hôpital La Providence de Magog 24 months

- Hôpital des Laurentides, L’Annonciation 24 months

- Hôpital Laval 24 months

- Hôpital Le Gardeur, Repentigny 24 months

- Hôpital Notre-Dame, Montréal 18 months

- Hôpital Notre-Dame de Chartres, Maria 24 months

- Hôpital Notre-Dame de la Garde, Cap-aux-Meules 24 months

- Hôpital Notre-Dame Ste-Croix, Mont-Laurier 24 months

- Hôpital Pierre Janet, Hull Undetermined

- Hôpital du Sacré-Coeur, Cartierville 18 months

- Hôpital Saint-Julien 24 months

- Hôpital St-Augustin, Québec 24 months

- Hôpital St-Benoît, Montréal Undetermined

- Hôpital St-Charles, Joliette 18 months

- Hôpital St-François d’Assise, La Sarre 24 months

- Hôpital St-Jean-de-Dieu, Montréal 18 months

- Hôpital St-Joseph, Granby 24 months

- Hôpital St-Joseph, La Tuque 18 months

- Hôpital St-Joseph, Lac Mégantic 24 months

- Hôpital St-Joseph des convalescents Montréal Undetermined

- Hôpital St-Joseph de Lachine 24 months

- Hôpital St-Joseph de Maniwaki 24 months

- Hôpital St-Joseph de la Providence 24 months

- Hôpital St-Joseph, Rimouski 24 months

- Hôpital St-Joseph de Rivière-du-Loup 24 months

- Hôpital St-Joseph, Thetford-Mines 24 months

- Hôpital St-Luc, Montréal 24 months

- Hôpital St-Michel-Archange, Québec 24 months

- Hôpital St-Michel de Buckingham 24 months

- Hôpital St-Sacrement, Québec 18 months

- Hôpital St-Sauveur, Val d’Or 24 months

- Hôpital Ste-Anne, Baie St-Paul 24 months

- Hôpital Ste-Anne-des-Monts 24 months

- Hôpital Ste-Catherine Labouré, Coaticook 18 months

- Hôpital Ste-Famille, Ville-Marie 18 months

- Hôpital Ste-Marie, Trois-Rivières 18 months

- Hôpital Ste-Rose, Laval 24 months

- Hôpital du Très Saint-Rédempteur, Matane 24 months

- Hôtel-Dieu d’Amos 18 months

- Hôtel-Dieu de Dolbeau 24 months

- Hôtel-Dieu de Hauterive 24 months

- Hôtel-Dieu de Lévis 24 months

- Hôtel-Dieu de Montmagny 24 months

- Hôtel-Dieu de Montréal 18 months

- Hôtel-Dieu Notre-Dame de l’Assomption, Jonquière 24 months

- Hôtel-Dieu du Sacré-Coeur de Jésus de Québec 24 months

- Hôtel-Dieu de Sorel 24 months

- Hôtel-Dieu St-Michel de Roberval 24 months

- Hôtel-Dieu St-Vallier, Chicoutimi 24 months

- Institut Albert Prévost, Montréal 24 months

- Jewish General Hospital 12 months

- Montreal General Hospital 12 months

- Queen Elizabeth Hospital, Montréal 12 months

- Reddy Memorial Hospital Undetermined

- Sanatorium Bégin 24 months

- Sherbrooke Hospital School of Nursing Assistants 16 months

II. Institutions that provided the training Duration of
necessary to become a child care attendant training
or assistant child care attendant:


- Crèche St-Vincent-de-Paul, Québec Undetermined

- Hôpital Comtois, Louiseville Undetermined

- Hopital Enfant-Jésus, Québec Undetermined

- Hôpital Marie Enfant Undetermined

- Hôpital de la Miséricorde, Montréal 24 months

- Hôpital Notre-Dame de Liesse, Montréal 24 months

- Hôpital Saint-Charles de Saint-Hyacinthe Undetermined

- Hôpital Saint-Vincent de Paul de Sherbrooke Undetermined

- Hôpital Sainte-Marie de Trois-Rivières Undetermined

- Hôpital St-François d’Assise, Pointe-aux-Trembles Undetermined

- Hôpital St-François d’Assise, Québec Undetermined

- Hôpital St-Michel de Buckingham 24 months

- Hôtel-Dieu Notre-Dame de l’Assomption, Jonquière Undetermined

- Hôtel-Dieu Sacré-Coeur, Dolbeau Undetermined

- Hôtel-Dieu St-Michel de Roberval 24 months

- Ville-Joie Ste-Thérèse, Hull 24 months.
O.C. 295-98, s. 2.
TARIFF APPLICABLE TO PAY THE COST OF PENSION CREDIT
Table I
Premium payable by an employee for entitlement to the pension credit referred to in section 88 in respect of years of service prior to 1 July 1982
Premium per $10 of annual pension
Age Rate
18 2.329
19 2.487
20 2.661
21 2.841
22 3.038
23 3.244
24 3.467
25 3.701
26 3.956
27 4.225
28 4.514
29 4.820
30 5.143
31 5.494
32 5.869
33 6.268
34 6.694
35 7.141
36 7.630
37 8.150
38 8.706
39 9.299
40 9.945
41 10.626
42 11.352
43 12.128
44 12.956
45 13.843
46 14.793
47 15.808
48 16.892
49 18.051
50 19.282
51 20.614
52 22.039
53 23.563
54 25.197
55 26.947
56 28.836
57 30.855
58 33.011
59 35.309
60 37.760
61 40.375
62 43.156
63 46.109
64 49.249
65 52.587
66 49.644
67 48.660
68 47.653
69 46.618
Table II
Premium payable by an employee for entitlement to the pension credit referred to in section 88 in respect of years of service following 30 June 1982
Premiums per $10 of annual pension
Age Rate
18 2.795
19 2.985
20 3.193
21 3.410
22 3.646
23 3.892
24 4.160
25 4.441
26 4.747
27 5.070
28 5.417
29 5.784
30 6.172
31 6.592
32 7.043
33 7.521
34 8.033
35 8.570
36 9.156
37 9.781
38 10.448
39 11.159
40 11.934
41 12.751
42 13.623
43 14.553
44 15.547
45 16.611
46 17.752
47 18.970
48 20.271
49 21.661
50 23.138
51 24.736
52 26.446
53 28.276
54 30.236
55 32.337
56 34.603
57 37.026
58 39.613
59 42.371
60 45.312
61 48.450
62 51.787
63 55.330
64 59.098
65 63.105
66 59.572
67 58.392
68 57.184
69 55.942
T.B. 203094, s. 7.
RATE OF CONTRIBUTION AND FACTOR
Year Rate of contribution Factor

2012 8.94% 0.0034
2013 9.18% 0.0071
2014 9.84% 0.0099
2015 10.50% 0.0143
2016 11.12% 0.0189
O.C. 1246-2011, s. 2; O.C. 1104-2013, s. 1.
SCHEDULE V
(s. 127)
COMPUTATION OF THE RATE OF INTEREST
The formula for the computation of the rate of interest for the reference year is the following:
iy = ( (1 + Ty-1 ) ( 1 + Ty-2 ) ( 1 + Ty-3 ) ) 1/3 - 1
where
Ty-1 is the rate of return for the year preceding the reference year
Ty-2 is the rate of return for the year preceding the reference year by 2 years
Ty-3 is the rate of return for the year preceding the reference year by 3 years
O.C. 1845-88, Sch. V; T.B. 200683, s. 2.
(s. 49.1)
RATE OF INTEREST
Pursuant to section 49.1, the rate of interest applicable to contributions referred to in subparagraph 1 of the first paragraph of section 219 of the Act corresponds to rate I determined according to the following formula:
I = [(1+i1) nb1/365 × (1+i2) nb2/365] 1/2 -1, where
i1 represents the interest rate of Schedule VI to the Act applicable at the beginning of the employee’s period of membership until the earlier of the following dates: the date of the end of the period of application of the interest rate, the date of the end of the period of membership or 31 December of the year concerned;
nb1 represents the number of days during which the interest rate represented by the variable i 1 is applicable;
i2 represents, where the employee’s period of membership ends on a date later than the date of the end of the period of application of the interest rate represented by the variable i1, the interest rate of Schedule VI to the Act applicable on the day following the end of the period of application until the earlier of the following dates: the date of the end of the period of membership or 31 December of the year concerned;
nb2 represents the number of days during which the interest rate represented by the variable i2 is applicable.
Where the period of membership ends on a date prior to the date of the end of the period of application of the interest rate represented by the variable i1, the term (1+i2) nb2/365 is equal to 1.
T.B. 207216, s. 5; T.B. 213342, s. 3.
REFERENCES
O.C. 1845-88, 1988 G.O. 2, 4154
S.Q. 1990, c. 87, s. 105
O.C. 422-90, 1990 G.O. 2, 737
O.C. 1610-90, 1990 G.O. 2, 2895
O.C. 883-91, 1991 G.O. 2, 2333
O.C. 884-91, 1991 G.O. 2, 2334
O.C. 927-92, 1992 G.O. 2, 3219
O.C. 1049-92, 1992 G.O. 2, 4057
O.C. 1812-92, 1992 G.O. 2, 5205
O.C. 794-93, 1993 G.O. 2, 3249
O.C. 706-94, 1994 G.O. 2, 2043
O.C. 1321-95, 1995 G.O. 2, 2965
O.C. 1570-95, 1995 G.O. 2, 3563
O.C. 302-96, 1996 G.O. 2, 1603
O.C. 295-98, 1998 G.O. 2, 1420
O.C. 1400-99, 1999 G.O. 2, 5127
T.B. 195704, 2001 G.O. 2, 456
T.B. 197330, 2001 G.O. 2, 6318
O.C. 1531-2001, 2002 G.O. 2, 246
T.B. 200380, 2003 G.O. 2, 3365
T.B. 200521, 2004 G.O. 2, 22
T.B. 200683, 2004 G.O. 2, 1105
T.B. 201421, 2004 G.O. 2, 2509
T.B. 201864, 2005 G.O. 2, 271
O.C. 4-2005, 2005 G.O. 2, 469
T.B. 202419, 2005 G.O. 2, 1727
T.B. 203094, 2005 G.O. 2, 5493
T.B. 204928, 2007 G.O. 2, 1436
O.C. 1035-2007, 2007 G.O. 2, 3677
T.B. 205756, 2007 G.O. 2, 3981
T.B. 206221, 2008 G.O. 2, 1165
T.B. 206316, 2008 G.O. 2, 1297
T.B. 207216, 2009 G.O. 2, 121
T.B. 208555, 2010 G.O. 2, 155
T.B. 209326, 2010 G.O. 2, 2785
O.C. 1077-2010, 2010 G.O. 2, 3846A
T.B. 210068, 2011 G.O. 2, 955
O.C. 1246-2011, 2011 G.O. 2, 3655A
T.B. 211355, 2012 G.O. 2,1467
T.B. 211915, 2012 G.O. 2, 3156
O.C. 1104-2013, 2013 G.O. 2, 3191
T.B. 213342, 2013 G.O. 2, 3272
T.B. 213423, 2013 G.O. 2, 3731