6. Where the accrued benefits consist in a refund of contributions, the value of those benefits corresponds to the contributions paid with interest calculated in accordance with the Act and accrued to the date of assessment as though the refund had been issued at that date. Where those benefits also consist in a refund of the sums paid for the purchase of a pension credit, a separate calculation must be made for the refund of those sums. The same applies in respect of the value of the benefits accrued for the period of the marriage or civil union.
O.C. 840-91, s. 6; T.B. 220168, s. 71.