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.