5. Notwithstanding sections 3 and 4, in the case of the Government and Public Employees Retirement Plan, the exemption of 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) shall be calculated on the proportion that the salary the person had agreed to defer bears to the salary that would have been paid to him if he had not agreed to receive only part of it.
O.C. 1863-83, s. 5; O.C. 1773-86, s. 1.