109.3. The years and parts of a year of service credited under this plan to an employee referred to in section 109.2 and the years and parts of a year of service for which pension credit was granted under this plan and which were credited under the Pension Plan of Peace Officers in Correctional Services before 1 January 2005, under sections 22 and 23, as they read before 1 January 2005, and section 143.3, 143.4 or 143.7 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), must be credited or counted once again under this plan on the date, determined in accordance with section 8.7 or 8.8 of that Act, on which the employee’s membership in this plan ended, as though that section 22, 23, 143.3, 143.4 or 143.7 had not applied.
However, if an employee received a refund of contributions under section 115.9 as it read before 1 January 2005, the years and parts of a year of service are credited under this plan in proportion to the amount of the actuarial value of benefits accrued under this plan over the total amount of contributions accumulated under sections 50, 55, 218 and 219 as they read before 1 January 2005. The amounts are those used for the purposes of section 115.9.
The years and parts of a year of service referred to in the first paragraph are credited beginning with the most recent service.