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 Retraite Québec.
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.