76.88. Following an officer’s resignation, pre-retirement or retirement, withdrawal from the plan in accordance with the provisions of this Chapter or the expiry of the 7-year time limit in accordance with section 76.64, participation in the plan shall end immediately and the following terms and conditions shall apply:
(1) where an officer has already taken the period of leave, he shall reimburse, without interest, the amounts he received during the period less the amounts already deducted from his salary during the period of work;
(2) where an officer has not yet taken the period of leave, the employer shall reimburse him, without interest, for the difference between the salary he would have received had he not participated in the plan and the salary he actually received since the beginning of his participation in the plan;
(3) during the period of leave, the reimbursement by an officer or the employer shall consist of the difference between the amounts received by the officer during that period of leave and the total amounts already deducted from the salary he received during the period of work. Where the difference is a negative amount, the employer shall reimburse the officer for it, without interest. Where the difference is a positive amount, the officer shall reimburse the employer for that amount, without interest;
(4) for the purpose of retirement plans, the recognized rights are the rights that would have applied has the officer never participated in the plan. Where the period of leave has been taken, the contributions made during that period shall be used to compensate for the contributions that were not made to compensate for any lost pension; an officer may, however, redeem lost years of service under the same conditions as those for leave without pay, in accordance with the provisions of the applicable retirement plan. In addition, where the period of leave has not been taken, the contributions are usually insufficient to have the total number of years worked recognized. They shall be subtracted from the reimbursement owed to the officer.