14. The periods during which an employee is absent after 31 December 1991, except the periods during which the employee is exempt from any contribution under section 34 or 35 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 that may be credited under the Pension Plan of Management Personnel must not exceed a total of 5 years of service. In cases of maternity, paternity or adoption leave, 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 Pension Plan of Management Personnel 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, maternity, paternity or adoption leave constitutes all or part of a period beginning at the time of birth or adoption of a child and ending not later than 12 months after any of those events.