37.2. For the purposes of this Title and the regulations under section 81, where an employer and an employee enter into an agreement pursuant to section 195.1 and the agreement bears Retraite Québec’s approval,(a) the amount indicated in the agreement is deemed to be income received by the employee from pensionable employment;
(b) the employer is deemed to pay to the employee, at intervals indicated in the agreement, the income referred to in paragraph a.