143. An employee may, for pension purposes under this plan, be credited with the years and parts of a year of service accumulated under the pension plan of the members of the Sûreté du Québec
(1) if the employee has not received a refund of his or her contributions ;
(2) if the employee is not entitled to a pension or deferred pension under the said plan.
The contributions collected under the said plan are credited to the employee up to the amount of the contributions that would have been paid by the employee before 1 January 1997 under the Government and Public Employees Retirement Plan or that would have been paid by the employee after 31 December 1996 under the said plan in respect of non-unionizable employees or under this plan.