R-10, r. 2 - Regulation under the Act respecting the Government and Public Employees Retirement Plan

Updated to 1 July 2019

This document has official status.

chapter R-10, r. 2

Regulation under the Act respecting the Government and Public Employees Retirement Plan

Act respecting the Government and Public Employees Retirement Plan

(chapter R-10, s. 134).

CHAPTER I GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN

DIVISION 0.1 CLASSES OF EMPLOYEES FOR WHOM THE BASIS OF REMUNERATION IS 200 DAYS

(s. 134, 1st par., subpar. 0.1)

T.B. 208555, s. 1.

0.1. The classes of employees who hold pensionable employment for which the basis of remuneration is 200 days are

(1)  teachers employed by a school board within the meaning of the Education Act (chapter I-13.3) whose employment is to teach students under that Act;

(2)  teachers employed by a school board within the meaning of the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) whose employment is to teach students under that Act; and

(3)  teachers employed by a private institution accredited for the purposes of subsidies under the Act respecting private education (chapter E-9.1) whose contract of employment ends on 30 June and whose employment is to teach students as part of the educational services dispensed at preschool, elementary school or secondary school, belonging to one of the categories referred to in paragraphs 1 to 4 of section 1 of that Act and subject, under section 25 of that Act, to the basic school regulation prescribed under the Education Act.

T.B. 208555, s. 1.

DIVISION 0.1.1 ABSENCE WITHOUT PAY

(s. 134, 1st par., subpar. 0.1.1)

T.B. 219766, s. 1.

0.1.1. An absence without pay is

(1)  an absence of the employee owing to a strike or a lock-out;

(2)  an absence of the employee owing to a disciplinary suspension and for which the employee receives no pay;

(3)  an absence within 36 months after the date of a person’s dismissal owing to disability;

(4)  an absence within 24 months after the date of a person’s dismissal owing to a cause other than disability; and

(5)  an absence after the date of dismissal of the person concerned, to the extent that it is agreed that the absence must be considered to be an absence without pay in an agreement entered into after 6 May 2016 and before 17 July 2018.

For the purposes of subparagraphs 3 and 4 of the first paragraph, the absence must be agreed to in an out-of-court settlement of the dismissal grievance entered into after 16 July 2018. In addition, the absence must not be later than the earliest date on which the person would be entitled to a pension if the person ceased to participate in the plan on that date.

A person on a leave of absence described in subparagraph 3, 4 or 5 of the first paragraph is considered to be an employee.

T.B. 219766, s. 1.

DIVISION I PERSONS INELIGIBLE FOR THE PLAN

(s. 134, 1st par., subpar. 1)

1. The classes of employees, terms of employment, remuneration or method of remuneration disqualifying a person from participation in the plan are:

(1)  a person paid in fees or paid by the act;

(2)  a person hired to perform duties as a student or coopérant;

(3)  a person hired to perform duties directly related to his training program in a college as student-employee;

(4)  a person hired under contract as an independent worker under the terms of whose contract no deduction at source is made;

(5)  an intern or resident (physician);

(6)  a person hired to perform a duty as a trainee, that is a person who, under the guidance of a college, university or professional corporation, is required to complete a training period or clinic to obtain his final degree, except a person belonging to an employment group that provides for a class of trainees; and

(7)  a postdoctoral trainee who works in a research centre within the meaning of section 6.2 of the Act.

O.C. 1845-88, s. 1; T.B. 209326, s. 1.

DIVISION II RULES GOVERNING THE HOLDING OF POLLS

(s. 134, 1st par., subpar. 3)

1. Poll referred to in section 6 of the Act

O.C. 1845-88, Div. III; T.B. 209326, s. 2.

2. Employees participating in a supplementary retirement plan or their representative must inform Retraite Québec in writing of their intention of holding a poll to choose whether to participate in the Government and Public Employees Retirement Plan.

The notice must state the official name of the plan, the name and address of the administrator, or the secretary of the pension committee of the supplementary retirement plan and the name and address of the employees’ representative.

The notice must be signed by 10% of the employees or 100 employees, whichever is less, or by their representative.

O.C. 1845-88, s. 2.

3. The administrator, the secretary or a member of the pension committee of the supplementary retirement plan or, failing any of them, the employees’ representative shall be responsible for holding a poll.

O.C. 1845-88, s. 3.

4. A notice of meeting indicating the time and place of the meeting for the purposes of a poll shall be sent to every employee participating in the supplementary retirement plan not less than 10 days before the date of the meeting.

O.C. 1845-88, s. 4.

5. The employees present shall designate a returning officer and 2 deputy returning officers. The deputy returning officers shall draw up a list of unionizable employees and a list of non-unionizable employees present and shall proceed with the voting.

The vote of each employee shall be expressed by means of a ballot worded as follows:

I wish to participate in the Government and Public Employees Retirement Plan

Yes [ ] No [ ]

After collecting the ballot papers, the deputy returning officers shall count the votes and shall immediately communicate the results to the meeting. A simple majority of the votes cast shall decide the question.

O.C. 1845-88, s. 5.

6. If it is impossible to hold a meeting, the pool may be held by giving each employee participating in the supplementary retirement plan a ballot paper worded as prescribed in the second paragraph of section 5.

An employee must sign his ballot paper and return it to the returning officer not later than 15 days after receiving it.

The votes must be counted in the presence of a representative of the employees, and the results of the votes of unionizable employees and of non-unionizable employees shall be posted in the usual places for notices in the establishment.

O.C. 1845-88, s. 6.

7. The employees’ representative shall inform Retraite Québec of the results of the voting. The notice must be accompanied by an affidavit signed by the representative.

O.C. 1845-88, s. 7.

2. Polls referred to in section 6.1 of the Act

Employer’s poll

7.1. The person responsible for the management of a research centre within the meaning of section 6.2 of the Act and section 22.2 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) is responsible for the holding of the employer’s poll.

T.B. 209326, s. 3.

7.2. The person responsible for the management of a research centre draws up the list of the employees of the centre who, on the date on which the notice of meeting referred to in section 7.3 is sent or the ballot paper referred to in section 7.5 is given, as the case may be, would be qualified to vote under section 6.1 of the Act or, as the case may be, section 22.1 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) if the employees’ poll was held on that day.

Each employee is assigned to one of the parties forming the employer within the meaning of section 6.2 of the Act and section 22.2 of the Act respecting the Pension Plan of Management Personnel according to the imputation of the employee’s remuneration to the research budget of one of the parties. If the employee’s remuneration is imputed to more than one research budget, the employee is assigned to the party whose budget pays the highest percentage of the employee’s remuneration.

The assignment of an employee to a party forming the employer gives that party a vote for the purposes of the fourth paragraph of section 7.4 or the third paragraph of section 7.5.

T.B. 209326, s. 3.

7.3. A notice of meeting specifying the place and date of the meeting to hold an employer’s poll must be sent to each party forming the employer at least 10 days before the date set for the holding of the poll.

The list drawn up pursuant to section 7.2 is attached to the notice of meeting.

T.B. 209326, s. 3.

7.4. The parties forming the employer, present at the meeting, designate a returning officer and 2 deputy returning officers. The deputy returning officers draw up the list of the parties present by specifying in respect of each one of them the number of employees that were assigned to each party pursuant to section 7.2, and proceed with the voting.

The vote of each party is expressed by means of a ballot worded as follows:

“I am favourable to the participation in the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, as the case may be, of the employees of the research centre who will be called to elect to participate in one plan or the other.

Yes [ ] No [ ]

Name of the party forming the employer: _____________________

Number of employees assigned: [ ]”.

A party may vote by proxy. The proxy must be given to the returning officer.

After collecting the ballot papers, the deputy returning officers count the votes on the basis of the number of employees assigned to one party, each employee counting for one vote, and immediately communicate the result of the poll to the meeting. A simple majority of the votes cast on that basis decides the question.

T.B. 209326, s. 3.

7.5. If it is impossible to hold a meeting, the poll may be held by giving each party forming the employer a ballot paper worded as prescribed by the second paragraph of section 7.4 and the list drawn up pursuant to section 7.2.

Each party forming the employer must sign the ballot paper and return it to the person responsible for the management of the research centre not later than 15 days after receiving it.

The votes must be counted in the presence of the representative of the researchers and according to the rules provided for in the fourth paragraph of section 7.4. A simple majority of the votes cast on the basis of that paragraph decides the question. The result of the employer’s poll must be communicated to each party forming the employer, with an affidavit signed by the person responsible for the centre and the representative of the researchers.

T.B. 209326, s. 3.

7.6. Where applicable, the person responsible for the management of the research centre sends to Retraite Québec a notice specifying that the employer agrees to the participation of its employees in the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, as the case may be.

T.B. 209326, s. 3.

Employees’ poll

T.B. 209326, s. 3.

7.7. The employees of a research centre within the meaning of section 6.2 of the Act and section 22.2 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) who are qualified to vote under section 6.1 of the Act or, as the case may be, section 22.1 of the Act respecting the Pension Plan of Management Personnel, or their representative, must notify Retraite Québec in writing that they intend to hold a poll to elect to participate in the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, as the case may be.

The notice must specify the name and address of the research centre and the names and addresses of the person responsible for the management of the research centre and of the representative of the employees.

The notice must be signed by 10% of the employees or 100 employees, whichever is less, or by their representative.

T.B. 209326, s. 3.

7.8. The person responsible for the management of the research centre or, failing that, the representative of the employees, is responsible for the holding of the employees’ poll.

T.B. 209326, s. 3.

7.9. The employees’ poll is held within 3 months of the date of receipt by Retraite Québec of the last of the 2 notices referred to in sections 7.6 and 7.7.

T.B. 209326, s. 3.

7.10. A notice of meeting specifying the place and date of the meeting to hold an employees’ poll must be sent to each employee qualified to vote at least 10 days before the date set for the holding of the poll.

T.B. 209326, s. 3.

7.11. At the meeting, the employees qualified to vote designate a returning officer and 2 deputy returning officers. The deputy returning officers draw up the list of the employees present who are qualified to vote, and proceed with the voting.

The vote of each employee is expressed by means of a ballot worded as follows:

“I wish to participate in the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, as the case may be.

Yes [ ] No [ ]”.

After collecting the ballot papers, the deputy returning officers count the votes and immediately communicate the result of the poll to the meeting. A simple majority of the votes cast decides the question.

T.B. 209326, s. 3.

7.12. If it is impossible to hold a meeting, the poll may be held by giving each employee qualified to vote a ballot paper worded as prescribed by the second paragraph of section 7.11.

Each employee must sign his or her ballot paper and return it to the person responsible for the holding of the poll under section 7.8 not later than 15 days after receiving it.

The votes must be counted in the presence of the representative of the employees and the result of the poll must be posted at the usual places for posting information at the research centre. A simple majority of the votes cast decides the question.

T.B. 209326, s. 3.

7.13. The representative of the employees notifies Retraite Québec of the results of the poll. The notice must come with an affidavit signed by the representative.

T.B. 209326, s. 3.

DIVISION III BASIC SALARY AND PENSIONABLE SALARY

(s. 134, 1st par., subpars. 4 and 4.0.1)

O.C. 1845-88, Div. III; O.C. 422-90, s. 1; T.B. 202419, s. 4.

8. The basic salary also includes:

(1)  any lump sum paid to an employee, within the scope of the measures intended to protect his salary, following reassignment, career reorientation, demotion or any other similar event, in order to compensate for a decrease in his previous basic salary;

(2)  any lump sum paid to an employee, within the scope of the measures intended to guarantee him an increase of percentage of his basic salary during periodic salary readjustments;

(3)  any additional remuneration paid to an employee who is a member of the Ordre des infirmières et infirmiers du Québec having already reached the maximum of his salary scale, following recognized post-school training in nursing care in accordance with the provisions of the collective labour agreement applying to him;

(3.1)  any additional remuneration paid to an employee whose job title requires a diploma of college studies (DEC) and is classified in the technicians group (code 2000) appearing in the document entitled Nomenclature des titres d’emploi, des libellés, des taux et des échelles de salaire du réseau de la santé et des services sociaux tabled on 15 December 2005 in the National Assembly by the Minister of Health and Social Services as Sessional Document 2575-20051215, having already reached the maximum of his salary scale, following required and recognized post-school training in accordance with the provisions of the collective labour agreement applying to him;

(4)  the lump sum paid to an employee, under an agreement concerning the extension of the collective labour agreements ending on 30 June 2002 or under conditions of employment arising from the agreements or established on the basis of the same parameters, that corresponds to a percentage of the basic salary of the employee.

O.C. 1845-88, s. 8; O.C. 422-90, s. 1; O.C. 884-91, s. 1; T.B. 200521; T.B. 204928, s. 1.

8.0.1. For the purposes of the first paragraph of section 17.2 of the Act, in the case where a application for redemption of a period of absence without pay in respect of a year or part of a year of service after 1992 but before 2008 is received at the Commission more than 6 months after the end of the period of absence, the pensionable salary of the employee corresponds to the annual basic salary to which the employee would have been entitled under the conditions of employment applicable on the last day the employee is a member of the plan for that year, according to the number of days and parts of a day to be redeemed out of the pensionable days, according to the basis of remuneration applicable.

T.B. 202419, s. 5; T.B. 207216, s. 1.

DIVISION III.1

(Revoked)

O.C. 302-96, s. 1; T.B. 202419, s. 6.

8.1. (Revoked).

O.C. 302-96, s. 1; T.B. 202419, s. 6.

8.2. (Revoked).

O.C. 302-96, s. 1; T.B. 202419, s. 6.

DIVISION III.2 REDEMPTION OF YEARS OF SERVICE

(s. 134, 1st par., subpar. 4.2)

T.B. 202419, s. 7.

8.3. For the purposes of the second paragraph of sections 25, 115.1, 115.10.1, 115.10.4, the third paragraph of section 115.10.6 and the second paragraph of section 115.10.7.1 of the Act, the amount required of the employee to pay the cost of redemption is established in accordance with the tariff in Schedule 0.I.

Despite the first paragraph, the amount required from the person to pay the cost of the redemption referred to in section 115.10.7.1 of the Act for a year or part of a year of service completed in the three years prior to the date of receipt of the application for redemption is established on the basis of the percentage necessary for the amount to equal the sum of the contributions that would have been withheld if the person concerned had benefitted from the conditions of employment that should have applied during that period.

T.B. 202419, s. 7; T.B. 209326, s. 4; T.B. 210068, s. 1; T.B. 216001, s. 1; T.B. 219766, s. 2.

8.4. In the case where the employee is not receiving a salary on the date Retraite Québec receives the application for redemption referred to in the second paragraph of section 25 of the Act, the tariff applies to the annual pensionable salary that would have been paid to the employee on that date under the conditions of employment that would have applied if the employee had continued to hold, up to that date, the employment held on the last day of service credited.

If that employment no longer exists with the employer, the tariff applies to the annual pensionable salary the employee was receiving on the last day of service credited, increased by the percentage increase of the salary scales provided for in the conditions of employment applicable to employment in the same class with an employer whose conditions of employment are governed by the Act respecting the process of negotiation of the collective agreements in the public and parapublic sectors (chapter R-8.2) between the last day and the day the employee’s application for redemption is received at Retraite Québec.

T.B. 202419, s. 7.

8.5. Section 8.4 applies, with the necessary modifications, to establish the pensionable salary of an employee to whom any of the situations referred to in the third paragraphs of sections 115.1,115.10.1, 115.10.4 and the fourth paragraph of section 115.10.6 of the Act applies.

T.B. 202419, s. 7; T.B. 209326, s. 5; T.B. 210068, s. 2; T.B. 216001, s. 2.

8.6. For the purposes of the second paragraph of section 115.10.7.1 of the Act, the pensionable salary of a person who is not participating in the plan on the date Retraite Québec receives the application for redemption is the annual pensionable salary that would have been paid on that date if the person had benefitted from the conditions of employment that should have applied during that period or, if that date is one on which the person was an employee entitled to salary insurance benefits or an employee on maternity leave, the annual pensionable salary that the person would have been entitled to, had it not been for that absence or leave, if the person had benefitted from such conditions of employment.

In the case where the person, under the conditions of employment that should have been applicable during that period, would not have received salary on the date Retraite Québec received the person’s application for redemption, the tariff applies to the annual pensionable salary that would have been paid on that date if the person had continued to hold, up to that date, the employment held on the last day worked.

If that employment no longer exists with the employer, the tariff applies to the annual pensionable salary that would have been received if the person had benefitted from the conditions of employment that should have applied on the last day worked, increased by the percentage increase in the salary scales provided for in the conditions of employment applicable to employment in the same class with an employer whose conditions of employment are governed by the Act respecting the process of negotiation of the collective agreements in the public and parapublic sectors (chapter R-8.2) between the last day and the day the person’s application for redemption is received at Retraite Québec.

T.B. 219766, s. 3.

DIVISION IV ABSENCE WITHOUT PAY OWING TO A STRIKE OR A LOCK-OUT

(s. 134, 1st par., subpar. 5)

9. An employee who is a member of the Syndicat des fonctionnaires provinciaux du Québec inc., and has been absent without pay owing to a strike or a lock-out, between 22 June 1979 and 13 November 1979, may obtain credit for those days and part days provided that:

(1)  he applied to the Commission before 19 December 1981;

(2)  he pays an amount equal to the contributions that would have been deducted if he had not been so absent, based on the salary he was being paid on 21 June 1979; and

(3)  the Syndicat des fonctionnaires provinciaux du Québec inc. pays 140% of the amount fixed in subparagraph 2.

The amount that the employee must pay under subparagraph 2 of the first paragraph is increased by interest at the rate of 11.38% from 18 June 1980 to 30 June 1981, and at the rate of 10.61% from 1 July 1981. The interest is calculated from the month following the date of mailing of the proposal for redemption issued by the Commission.

O.C. 1845-88, s. 9.

DIVISION V COMPUTATION OF PENSION

(s. 134, 1st par., subpars. 6, 6.1, 6.2 and 6.3)

O.C. 1845-88, Div. V; T.B. 208555, s. 2.

10. The days and parts of days credited under sections 74, 85.1 and 221.1 of the Act, as well as the days and parts of days of absence without pay not credited are not part of the contributory days included in the contributory period.

O.C. 1845-88, s. 10; O.C. 422-90, s. 2; O.C. 706-94, s. 1; T.B. 208555, s. 2.

10.1. The contributory period of an employee who simultaneously holds, for the first time during a year, more than one employment under the plan is established, for the part of the year where more than one employment is simultaneously held, by retaining a reference employment from among the employments simultaneously held. The reference employment is the employment held by the employee on the day before the day on which more than one employment begin to be held simultaneously or, if none of those employments is held on that preceding day, the employment with the highest annual basic salary.

For each subsequent year, the reference employment retained to establish the contributory period remains the same as long as the employee continues to hold that employment.

The annual basic salary considered is the salary paid or that would have been paid to the employee according to the employment conditions applicable to the employee on the last credited day of the year.

T.B. 208555, s. 2.

10.2. Where, in a year, an employee ceases to hold the reference employment retained pursuant to section 10.1 and, before the end of that year, the employee simultaneously holds again more than one employment under the plan, that employee’s contributory period is established, for the part of the year where more than one employment is simultaneously held, by retaining as new reference employment from among the employments then held the employment held on the day before the day on which more than one employment begin to be held simultaneously or, if none of those employments is held on that preceding day, the employment with the highest annual basic salary.

Where, in a year, an employee ceases to hold the reference employment retained pursuant to section 10.1 and continues to simultaneously hold more than one employment under the plan, that employee’s contributory period is established, for the part of the year that begins on the first day following the day on which the employee ceases to hold the reference employment, by retaining as new reference employment from among the employments held on that first day the employment with the highest annual basic salary.

T.B. 208555, s. 2.

10.3. The daily factor used to compute the annualized pensionable salary of an employee who holds employment under the plan for which the basis of remuneration is 260 days is 260.9.

However, that factor is 260 if the employee is

(1)  a teacher employed by a private institution accredited for the purposes of subsidies under the Act respecting private education (chapter E-9.1) whose employment is to teach students as part of the educational services dispensed at preschool, elementary school or secondary school, belonging to one of the categories referred to in paragraphs 1 to 4 of section 1 of that Act and subject, under section 25 of that Act, to the basic school regulation prescribed under the Education Act (chapter I-13.3);

(2)  a teacher employed by a private educational institution within the meaning of the Act respecting private education or employed by a college established by the General and Vocational Colleges Act (chapter C-29) who teaches general or vocational education at the college level;

(3)  a teacher referred to in paragraph 1 or 2 of this paragraph who is, under the plan, released without pay for union activities; or

(4)  a teacher employed by the Collège Marie de France, the Collège Stanislas or The Priory School inc. and whose employment is to teach students.

T.B. 208555, s. 2.

10.4. The annual basic salary of an employee who holds pensionable employment for which the basis of remuneration is 200 days and who is paid according to an hourly rate is established by multiplying that rate by the maximum number of hours that may be paid in a year. That number is

(0.1)  720, in the case of a teacher in vocational training;

(1)  800, in the case of a teacher in adult education or a teacher hired by the lesson at the secondary level;

(2)  920, in the case of a teacher hired by the lesson at the preschool or elementary level;

(3)  1,000, in the case of a casual supply teacher.

T.B. 208555, s. 2; T.B. 216996, s. 1.

DIVISION VI

(Revoked)

O.C. 1845-88, Div. VI; O.C. 706-94, s. 2.

11. (Revoked).

O.C. 1845-88, s. 11; O.C. 706-94, s. 2.

DIVISION VII ACTUARIAL VALUE

(s. 134, 1st par., subpars. 9 and 9.0.1)

O.C. 1845-88, Div. VII; T.B. 203094, s. 2.

12. For the purposes of this Regulation, the expression “CIA Standard” refers to the “Standard of Practice for Determining Pension Commuted Values” confirmed by the board of directors of the Canadian Institute of Actuaries on 15 June 2004.

O.C. 1845-88, s. 12; O.C. 884-91, s. 2; T.B. 203094, s. 2.

12.1. The actuarial values of the benefits referred to in sections 43.2, 46.1, 53, 54 and 79 of the Act are determined, taking into account sections 12.2 to 12.2.3, using the following actuarial assumptions:

(1)  Mortality rates:

The mortality rates are those determined in accordance with the CIA Standard.

(2)  Interest rates:

For fully-indexed and non-indexed benefits:

The interest rates are those determined in accordance with the CIA Standard.

For partially-indexed benefits:

The interest rates are those determined according to the following formula:

((1 + interest rate for a non-indexed benefit) / (1 + indexing rate for a partially-indexed benefit)) - 1

The result must be rounded to the nearest multiple of 0.25%.

(3)  Indexing rate:

(a)  for a fully-indexed benefit according to the rate of increase in the pension index, the indexing rate is computed in the manner described in the CIA Standard;

(b)  for a benefit indexed according to the excess of the rate of increase in the pension index (PI) over 3% or to half of the rate of increase in the pension index, the indexing rate corresponds respectively to the excess of the indexing rate computed in the manner provided in subparagraph a over 3% or to half the indexing rate computed in the manner provided in that subparagraph.

In order to take into account the inflation rate variations, the following additions are made to the results of effective indexing formulas for actuarial value computation purposes.

                                                                  
 Inflation       Addition to       Adjusted       Addition to       Adjusted  
   level        the result of      indexing      the result of      indexing  
                  the PI-3%          rate          the 50% PI,        rate    
                   formula                         min. PI-3%               
                                                    formula                 

    0.5              0.1             0.1              0.05            0.3    

    1.0              0.1             0.1              0.10            0.6    

    1.5              0.3             0.3              0.15            0.9    

    2.0              0.5             0.5              0.20            1.2    

    2.5              0.7             0.7              0.15            1.4    

    3.0              1.0             1.0              0.20            1.7    

    3.5              0.8             1.3              0.25            2.0    

    4.0              0.6             1.6              0.30            2.3    

    4.5              0.5             2.0              0.45            2.7    

    5.0              0.4             2.4              0.50            3.0    

(4)  Turnover rate: Nil

(5)  Disability rate: Nil

(6)  Proportion of married persons at death:

________________________________________
                                        
        Age            Male     Female  
________________________________________
                                        
 18 - 64 years old      85%       65%   
________________________________________
                                        
 65 - 79 years old      80%       30%   
________________________________________
                                        
 80 - 109 years old     60%       10%   
________________________________________
                                        
  110 years old          0%        0%   
________________________________________    

(7)  Age difference between spouses at death:

— the male spouse of the member is assumed to be 1 year older;

— the female spouse of the member is assumed to be 4 years younger.

O.C. 884-91, s. 3; T.B. 203094, s. 2.

12.2. The actuarial value of the pension referred to in section 43.2 of the Act is determined using the “benefit allocation” actuarial method and corresponds to the sum of 30% of the actuarial value determined for a male and 70% of the actuarial value determined for a female.

O.C. 884-91, s. 3; T.B. 203094, s. 2.

12.2.1. The actuarial value of the deferred pension referred to in section 46.1 or 54 of the Act is determined using the following actuarial method and assumptions:

Actuarial method

The actuarial method is the “benefit allocation” method and the actuarial value corresponds to the sum of 30% of the actuarial value determined for a male and 70% of the actuarial value determined for a female.

Actuarial assumptio

For that section 46.1, the actuarial assumptions apply, taking into account the rules of Part D of Section 3 of the CIA Standard.

For that section 46.1 or 54, the interest rate applicable from the CANSIM series published by Statistics Canada in the Bank of Canada Review is the reported rate for the fourth month preceding the month in which the valuation date falls and not that of the second month.

T.B. 203094, s. 2.

12.2.2. For the purposes of section 53 of the Act, the annual value of the initial pension paid to the employee is adjusted by multiplying it by the ratio obtained by dividing the value “A” by the value “B”, where

“A” corresponds to the actuarial value at the employee’s retirement age; and

“B” corresponds to the actuarial value at age 65.

The actuarial value is determined using the “benefit allocation” actuarial method and the actuarial value corresponds to the sum of 30% of the actuarial value determined for a male and 70% of the actuarial value determined for a female.

T.B. 203094, s. 2.

12.2.3. The actuarial value of the benefits referred to in section 79 of the Act is determined using the “benefit allocation” actuarial method and the actuarial assumption of retirement age is the age attained at the date of payment of that actuarial value.

T.B. 203094, s. 2.

DIVISION VII.1 LIMITS TO ADDED PENSION AMOUNTS

(s. 134, 1st par., subpar. 9.1)

T.B. 195704, a. 1.

12.3. For the purposes of section 73.4 of the Act, the sum of the amounts that employees may add to their pensions may not exceed the amount “M” which shall correspond to “M1” or “M2”, whichever is higher, calculated as follows:

M1 = (F × NL × 2.0% × TM) - CRRR

M2 = F × N × (1.1% × TM + $230)

T.B. 195704, s. 1; T.B. 208555, s. 3.

12.4. The amount added to an employee’s pension shall correspond to the sum of the following amounts:

(1)  the amount “MO” which corresponds to “MO1” or “MO2”, whichever is lower, calculated as follows:

i.  MO1 = [NL x [(F x 2,0% x TM) - (0.7% x (TM or MGA, whichever is lower))]]- CRRR

ii.  MO2 = F x N x 1.1% x TM

(2)  an amount equal to the difference between the amount “M” determined in section 12.3 and the amount “MO” determined in subparagraph 1 of this paragraph, if the employee is under 65 years of age when the pension becomes payable. The amount is paid until the end of the month in which the pensioner reaches 65 years of age.

T.B. 195704, s. 1; T.B. 197330, s. 1.

12.5. For the purposes of sections 12.3 and 12.4:

CRRR represents:

(1)  the amount of the pension credit on the date of retirement including the increase referred to in sections 89 and 107.1 of the Act and takes into account any applicable actuarial reduction or the increase provided for in section 93 of the Act;

(2)  the amount of the paid-up annuity certificate indicated on the statement of benefits taking into account, if applicable, an actuarial reduction of 0.5% per month calculated for each month included between the date of retirement and the employee’s sixty-fifth birthday;

(3)  the value of the pension credit attributed to the amounts corresponding to the years or parts of years recognized for purposes of eligibility and transferred into a locked-in retirement account (LIRA) calculated as follows:

(balance of the LIRA on the date of designation of the employer in Schedule I to the Act × (5))

_________________________________________________

(value of a $10 annual pension credit payable monthly as of age 65 according to Table II of Schedule IV.3 and taking into account the age of the employee on the date of designation of the employer in Schedule I to the Act.)

The value attributed to the pension credit shall include the rate of any increase referred to in section 89 of the Act, between the date of designation of the employer in Schedule I and the date of retirement and taking into account, if applicable, an actuarial reduction of 0.5% per month calculated for each month between the date of retirement and the person’s sixty-fifty birthday;

F represents 1 less the percentage of the actuarial reduction applicable to the pension of the employee;

MGA represents the average Maximum Pensionable Earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);

N represents the number of years or parts of years referred to in paragraphs 1 to 3 of section 73.1 of the Act;

NL represents the minimum between N and the number resulting from 38 plus the number of the employee’s years of service used to calculate the pension and served after 31 December 2016, without exceeding 40, less the number of years of service credited to the plan;

TM is

(1)  for a pension credit pertaining to a year prior to 1992, the average pensionable salary established in accordance with subdivision 2.1 of Division I of Chapter IV of Title I of the Act on the basis of annualized pensionable salaries that do not take into account the limit provided for in the first paragraph of section 18.1 of the Act;

(2)  for a pension credit pertaining to a year after 1991, the average pensionable salary established in accordance with that subdivision 2.1 of the Act on the basis of annualized pensionable salaries that take into account the limit provided for in the first paragraph of section 18.1 of the Act.

In respect of an employee who ceases to participate in the plan before 1 January 2010, TM has the meaning assigned by this section, as it reads on the date on which the employee ceases to participate.

T.B. 195704,s. 1; T.B. 197330, s. 2; T.B. 200380, s. 2; T.B. 203094, s. 3; T.B. 208555, s. 4; T.B. 210068, s. 3; T.B. 216996, s. 2.

12.6. The limits provided for in this Division may not operate to exceed the limits authorized under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

T.B. 200380, s. 3.

DIVISION VII.2 SPOUSE’S WAIVER

(s. 134, 1st par., subpar. 9.0.2)

T.B. 206221, s. 2.

12.7. The waiver or revocation notice required under the second paragraph of section 59.0.1 of the Act must be dated and indicate the name and address of the employee, of the person who ceased to participate in the plan or of the pensioner, as the case may be, and the name and address of the spouse.

T.B. 206221, s. 2.

DIVISION VIII TRANSFER OF FUNDS

(s. 134, 1st par., subpar. 10)

1. Obligation of the administrator

13. The administrator of a supplementary retirement plan whose members have chosen to participate in the Government and Public Employees Retirement Plan shall calculate the value of the assets and liabilities of the plan and shall propose adjustments to Retraite Québec to take into account any surplus or deficit.

The value of the assets and liabilities of the plan shall be calculated on the date on which the employees join the Government and Public Employees Retirement Plan in accordance with the rules set out in sections 17 and 19 to 25. The administrator shall calculate the value on the date corresponding to the end of the sixth month following the date of joining the plan, if that date is advantageous for the employees in terms of pension credits granted.

O.C. 1845-88, s. 13.

14. Within 9 months of the date on which the employees join the Government and Public Employees Retirement Plan, the administrator must provide Retraite Québec with a copy of the actuarial evaluations and the financial statements of the supplementary retirement plan, a descriptive list of the assets of the plan and a list of the participants, retired persons and former employees.

The former employees include those whose contributions have not been reimbursed and those to whom a certificate of redeemed annuity has been issued.

O.C. 1845-88, s. 14.

15. The list of participants, retired persons and former employees of the supplementary retirement plan must indicate:

(1)  their names and sex;

(2)  their dates of birth;

(3)  their social insurance numbers;

(4)  the dates on which they began work;

(5)  the dates on which they joined the plan;

(6)  the number of years credited to the person under the plan distinguishing those credited for prior service;

(7)  the amount of the annuity payable under a certificate of redeemed annuity;

(8)  the amount or percentage of pension credit after adjustment made to take into account any surplus or deficit;

(9)  the amount of an employee’s contributions, with interest accrued in accordance with the provisions of the plan to the date of joining the Government and Public Employees Retirement Plan; and

(10)  the amount of any other benefit payable under the plan.

O.C. 1845-88, s. 15.

2. Approval by Retraite Québec

16. Retraite Québec shall, upon receipt of the documents supplied by the administrator of the supplementary retirement plan, approve the value of the assets and liabilities of the plan taking into account the rules set out in this subdivision.

O.C. 1845-88, s. 16.

Value of the assets

17. The value of the bonds, hypothecs, shares and other securities of the supplementary retirement plan shall be calculated at market value.

O.C. 1845-88, s. 17.

18. Where the value of a bond, a hypothec, a share or any other security cannot be calculated, Retraite Québec shall ask the Caisse de dépôt et placement du Québec to fix the value.

O.C. 1845-88, s. 18.

19. Where all or part of the assets of the supplementary retirement plan is part of the general fund of an insurance company, of any other institution holding a general fund or of a government, the recognized value is the redemption value fixed by contract or any other greater value agreed upon by the administrator and the institution.

Where the contract provides that all or part of the assets must be transferred by instalments, the value of each payment must be calculated using a rate of interest of 8.5% for the first 10 years and 6% for subsequent years.

O.C. 1845-88, s. 19.

20. Where all or part of the assets is constituted primarily of units of segregated funds of an insurance company, a trust company or of any other institution holding segregated funds, the value of each of the units shall be the last redemption value fixed by the institution.

O.C. 1845-88, s. 20.

Value of liabilities

21. The value of the assets is calculated by the actuarial method called “distribution of constituted benefits”.

The actuarial value is calculated by adding 30% of the actuarial value for a male and 70% of the actuarial value for a female. An additional charge of 10% of the actuarial value is applied as a provision for fluctuations in the results.

O.C. 1845-88, s. 21; T.B. 201421, s. 1.

22. Pension credits, except pension credits awarded to an employee participating in a supplementary retirement plan with indeterminate benefits, the pensions being paid and the deferred pensions payable to former employees, adjusted in accordance with Division X, shall be evaluated by taking account of the in Schedule I.

O.C. 1845-88, s. 22; T.B. 201421, s. 2.

23. Pensions being paid and deferred pensions payable to former employees shall be evaluated by taking into account the actuarial hypotheses prescribed by Schedule I.

O.C. 1845-88, s. 23; T.B. 201421, s. 3.

24. Where a supplementary retirement plan provides for indeterminate benefits, the liabilities are equal to the value of the sums accrued to the credit of each employee.

O.C. 1845-88, s. 24.

25. Where the administrator calculates the liabilities on the date corresponding to the end of the sixth month following the date on which employees join the Government and Public Employees Retirement Plan, its value must take into account, for that 6-month period in particular:

(1)  the interest accrued at the rate prescribed in Schedule I;

(2)  the value of any benefit outstanding or of which payment has ceased.

O.C. 1845-88, s. 25; T.B. 201421, s. 4.

3. Transfer of assets

26. The administrator of a supplementary retirement plan shall, within 90 days of approval by Retraite Québec of the value of the assets and liabilities of the plan, transfer the assets of the plan unless the contract governing the assets provides that they must be transferred in instalments.

The transfer may be made in cash or in the form of securities held by the plan.

O.C. 1845-88, s. 26.

27. If there is a deficit and the employer makes a promise of payment recognized by Retraite Québec as a valid debt, the payment may be made by instalments over a period not exceeding 15 years.

Where payment is made in instalments, each instalment must be evaluated using a rate of interest of 8.5% for the first 10 years and 6% for subsequent years.

O.C. 1845-88, s. 27.

28. If there is a surplus, it must be disposed of as provided by the supplementary retirement plan, or, if no provision is made by the plan, in accordance with the measures adopted by the administrator.

O.C. 1845-88, s. 28.

DIVISION IX ORDER OF PRIORITY

(s. 134, 1st par., subpar. 11)

29. For the purposes of sections 80 and 108 of the Act, the reduction of benefits payable from the transferred funds of a supplementary retirement plan shall be carried out according to the following order of priority:

(1)  the part of the benefits attributable to the employer’s contributory amounts unless it applies to the benefits covered by paragraphs 2 and 3;

(2)  the part of the benefits attributable to the employer’s contributory amounts related to current service, unless it applies to benefits covered by paragraph 3;

(3)  proportionately, from the following benefits:

— the part of the spouse’s, orphan’s or disability pension attributable to the employer’s contributory amounts;

— the part of the pension benefits being paid or in arrears attributable to the employer’s contributory amounts; and

— the part of pension credits attributable to the employer’s contributory amounts awarded to former employees who have ceased to participate after reaching the age of 45, and have completed 10 years of service, or after participating in the plan for 10 years; and

(4)  the part of any benefit attributable to the employees’ contributions accrued with the interest provided in the plan.

O.C. 1845-88, s. 29.

DIVISION IX.1 PROGRESSIVE RETIREMENT

(s. 134, 1st par., subpar. 11.2)

O.C. 883-91, s. 1.

29.1. For the purposes of the application of section 85.5 of the Act, the agreement between the employee and his employer becomes void by reason of any of the following circumstances:

(1)  the time worked is less than 40% of the regular time of a full-time employee holding such a position;

(2)  the employee voluntarily ceases to participate in this plan during the first year of his participation in the agreement;

(3)  an employee eligible for a pension does not cease participating in this plan on the expiry of the period agreed upon;

(4)  (paragraph revoked).

O.C. 883-91, s. 1; O.C. 302-96, s. 2.

29.2. When the agreement becomes void, the eligible salary, the service credited and the contributions shall be determined as follows:

(1)  the eligible salary shall be that paid to the employee and that to which he would have been entitled if he had accomplished service, had it not been for his eligibility for salary insurance;

(2)  the service credited to the employee corresponds to the number of days and parts of days during which the employee accomplished service and during which he would have accomplished service if he had not been eligible for salary insurance;

(3)  the contributions recognized are those calculated on the eligible salary paid to the employee and on that to which he would have been entitled if he had accomplished service, had it not been for his eligibility for salary insurance.

To compute the pension, the annualized pensionable salary is

(1)  for each of the years prior to 2010 during which the agreement applied, the salary determined in accordance with sections 36.1.1 to 36.1.3, 36.1.5 and 36.1.20 of the Act on the basis of the pensionable salary and service credited respectively referred to in subparagraphs 1 and 2 of the first paragraph;

(2)  for each of the years after 2009 during which the agreement applied, the salary determined in accordance with sections 36.1.6 to 36.1.16, 36.1.19 and 36.1.20 of the Act on the basis of the pensionable salary referred to in subparagraph 1 of the first paragraph, if the employee holds pensionable employment for which the basis of remuneration is 260 days, or, if the employee holds pensionable employment for which the basis of remuneration is 200 days, on the basis of the basic salary and the harmonized service established for the period during which the employee accomplished service or would have accomplished service if the employee had not been eligible for salary insurance.

O.C. 883-91, s. 1; T.B. 208555, s. 5.

29.3. The agreement between the employee and his employer shall terminate in the case of any of the following circumstances:

(1)  the employee’s death;

(2)  the employee voluntarily ceases to participate in the plan later than 1 year after the date fixed for the beginning of the agreement;

(3)  the employee is laid off, dismissed or holds pensionable employment with another department, agency or employer, unless in the latter case the new department, agency or employer agrees to continue the agreement;

(4)  the employee and the employer decide jointly to terminate the agreement later than 1 year after the date fixed for the beginning of the agreement;

(5)  the employee becomes covered by the Pension Plan of Certain Teachers or by the Pension Plan of Peace Officers in Correctional Services;

(6)  the disability of the employee continues for more than 2 years if, during his disability, he was eligible for salary insurance under a salary insurance plan other than the plan referred to in the second paragraph of section 21 of the Act.

O.C. 883-91, s. 1; O.C. 1049-92, s. 1.

29.4. When the agreement terminates, the provisions of sections 85.5.2 and 85.5.3 of the Act apply with respect to eligible salary, annualized pensionable salary, service credited and contributions until the date on which any of the circumstances mentioned in section 29.3 occurs.

O.C. 883-91, s. 1; T.B. 208555, s. 6.

29.4.1. In respect of an employee who ceases to participate in the plan before 1 January 2010, sections 29.2 and 29.4 apply as they read on the date on which the employee ceases to participate.

T.B. 208555, s. 7.

DIVISION IX.2 REDEMPTION OF YEARS OR PARTS OF YEARS OF PAST SERVICE AS A PAID TRAINEE

(s. 134, 1st par., subpar. 11.3)

O.C. 295-98, s. 1.

29.5. An employee who has completed the training referred to in Schedule IV.1 and a paid training period in one of the institutions listed in that Schedule may be credited with the number of months of past service mentioned in that Schedule if he proves to Retraite Québec that he has completed the training period. Notwithstanding the foregoing, an employee who has completed the training referred to in paragraphs IV or V of that Schedule and who proves to Retraite Québec that the duration of the training period exceeds the number of months provided for in those paragraphs may be credited with the additional months.

An employee who has not completed the training referred to in Schedule IV.1 may be credited with the number of months of service performed during his training period if he proves it to Retraite Québec.

O.C. 295-98, s. 1.

29.6. An employee who has completed the training referred to in Schedule IV.2 and a paid training period in one of the institutions listed in that Schedule may be credited with:

(1)  21 months of past service, if he proves to Retraite Québec that he has completed such a training period, if the duration of the training specified in that Schedule is 24 months;

(2)  18, 16 or 12 months of past service, if he proves to Retraite Québec that he has completed such a training period, if the duration of the training specified in that Schedule is 18, 16 or 12 months, respectively;

(3)  the duration of his training, if he proves it to Retraite Québec and the duration of the training is not specified in that Schedule.

Notwithstanding the foregoing, in the cases referred to in subparagraph 1 or 2 of the first paragraph, an employee who proves to Retraite Québec that the duration if his training exceeds the number of months provided for in that Schedule may be credited with the additional months.

An employee who has not completed the training referred to in Schedule IV.2 may be credited with the number of months of service performed during his training period if he proves it to Retraite Québec.

O.C. 295-98, s. 1.

DIVISION IX.2.1 ADJUSTMENT TO CERTAIN PENSION CREDITS

(s. 134, 1st par., subpar. 11.3.1)

T.B. 205756, s. 1.

29.6.1. The pension credit related to service redeemed before 1 January 2004 under Division I of Chapter VI of Title I of the Act is increased by 5.2% on 1 January 2006, except if it was redeemed by

(1)  a person eligible for the additional benefits referred to in Division IV.1 of Chapter IV of that Title before 1 January 2004;

(2)  a person who would have been eligible for those benefits if the person had ceased to be a member of the plan before that date; or

(3)  a person eligible for the additional benefits referred to in Division III of Chapter V.2 of that Title.

T.B. 205756, s. 1.

DIVISION IX.3 PENSION CREDIT TARIFF

(s. 134, 1st par., subpar. 11.4)

T.B. 203094, s. 4.

29.7. For the purposes of section 95 of the Act, the employee must pay an amount determined in accordance with the rate appearing in Schedule IV.3.

T.B. 203094, s. 4.

DIVISION X ADJUSTMENT OF PENSION CREDITS

(s. 134, 1st par., subpar. 13)

30. The pension credit awarded following a transfer of the assets of a supplementary retirement plan in which an employee participated, to the Government and Public Employees Retirement Plan shall be adjusted taking into account the hypotheses in Schedule I.

Where an employee participated in a supplementary retirement plan with indeterminate benefits, the pension credit awarded shall be calculated taking into account the hypotheses in Schedule I.

O.C. 1845-88, s. 30; T.B. 201421, s. 5.

DIVISION X.1 ACTUARIAL ASSUMPTIONS AND METHOD

(s. 134, 1st par., subpar. 13.2)

T.B. 203094, s. 5.

30.1. The actuarial values of the benefits referred to in sections 109.2 and 109.8 of the Act are determined using the following actuarial method and assumptions:

Actuarial method

The actuarial method is the “projected benefit method” pro rated on service.

In the case of section 109.2, the pensionable salary of the retirement plans involved in the transfer is the salary that is taken into account to determine the average pensionable salary used to calculate the pension.

Actuarial assumptions

(1)  Mortality rates:

The mortality rates are determined in accordance with the CIA Standard.

(2)  Interest rates:

For fully-indexed and non-indexed benefits:

The interest rates are those determined in accordance with the CIA Standard.

For partially indexed benefits:

The interest rates are determined according to the following formula:

((1 + interest rate for a non-indexed benefit) / (1 + indexing rate for a partially-indexed benefit)) - 1

The result must be rounded to the nearest multiple of 0.25%.

(3)  Indexing rate:

(a)  for a fully-indexed benefit according to the rate of increase in the pension index, the indexing rate is computed in the manner described in the CIA Standard;

(b)  for a benefit indexed according to the excess of the rate of increase in the pension index (PI) over 3% or to half of the rate of increase in the pension index, the indexing rate corresponds respectively to the excess of the indexing rate computed in the manner provided in subparagraph a over 3% or to half the indexing rate computed in the manner provided in that subparagraph.

In order to take into account the inflation rate variations, the following additions are made to the results of effective indexing formulas for actuarial value computation purposes.

 Inflation        Addition to        Adjusted       Addition to        Adjusted   
   level         the result of       indexing      the result of       indexing   
                   the PI-3%           rate          the 50% PI,         rate     
                    formula                          min. PI-3%                
                                                      formula                  

    0.5               0.1               0.1             0.05              0.3

    1.0               0.1               0.1             0.10              0.6

    1.5               0.3               0.3             0.15              0.9

    2.0               0.5               0.5             0.20              1.2

    2.5               0.7               0.7             0.15              1.4

    3.0               1.0               1.0             0.20              1.7

    3.5               0.8               1.3             0.25              2.0

    4.0               0.6               1.6             0.30              2.3

    4.5               0.5               2.0             0.45              2.7

    5.0               0.4               2.4             0.50              3.0
        

(4)  Turnover rate: Nil

(5)  Disability rate: Nil

(6)  Proportion of employees with a spouse at retirement:

Males: 85%

Females: 60%

(7)  Age of spouse at retirement:

— the male spouse of the member is assumed to be 2 years older;

— the female spouse of the member is assumed to be 3 years younger;

(8)  Rate of increase of the MPE:

The annual increase in the maximum pensionable earnings within the meaning of the Québec Pension Plan corresponds to the annual rate of inflation plus 1%.

(9)  Rate of increase of salaries

The annual increase in salaries corresponds to the annual increase of the MPE, increased by the annual rate of salary increase.

For the Pension Plan of Peace Officers in Correctional Services

Years of service	Annual rate of increase
0 year	2.50%
1-6 years	4.30%
7 years	2.50%
8-10 years	0.80%
11-20 years	0.60%
21-30 years	0.30%
31 years and over	0%

For the Government and Public Employees Retirement Plan, the Teachers Pension Plan and the Civil Service Superannuation Plan

Years of service	Annual rate of increase
0-2 years	3.30%
3-5 years	3.20%
6-8 years	2.70%
9-11 years	2.40%
12-14 years	1.90%
15-17 years	1.30%
18-19 years	0.90%
20-24 years	0.55%
25-29 years	0.40%
30 years and over	0.35%

For the Pension Plan of the members of the Sûreté du Québec

Years of service	Annual rate of increase
0-1 year	11.80%
2 years	13.20%
3 years	11.50%
4 years	8.90%
5 years	8.60%
6 years	6.00%
7-9 years	0.75%
10 years	1.50%
11-13 years	0.75%
14 years	2.00%
15-20 years	0.50%
21 years	2.00%
22 years or more	0.50%

(10)  Rate of increase in the Tax Act defined benefit limit:

The annual increase of Tax Act defined benefit limits corresponds to that of the maximum pensionable earnings as of each year of the indexing of that limit, in accordance with the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

(11)  Retirement age

For the purposes of section 109.2 of the Act, the retirement age is the age on the date on which membership ceases as determined pursuant to section 8.7 or 8.8 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2).

For the purposes of section 109.8 of the Act, retirement is determined according to the following retirement rates:

For the Government and Public Employees Retirement Plan

For an employee who would attain 35 years of service before attaining age 55	– 85% at 35 years of service
	– 100% (of the remaining 85%) at 40 years of service
For an employee who would attain 35 years of service at age 55 or older but before age 61	– 90% at 35 years of service
	– 100% (of the remaining 90%) at 40 years of service
For an employee who would attain age 61 and 30 years of service or age 60 and more than 29 years of service without exceeding 34 years of service	– 85% at age 61 and 30 years of service or age 60 and more than 29 years of service without exceeding 34 years of service
	– 100% (of the remaining 85%) at 35 years of service
For an employee who would attain age 61 and more than 15 years of service without exceeding 29 years of service	– 70% at age 61 and more than 15 years of service without exceeding 29 years of service
	– 100% (of the remaining 70%) at age 65
For an employee who would attain age 61 without having more than 15 years of service	– 60% at age 61 without having more than 15 years of service
	– 100% (of the remaining 60%) at age 65
For an employee who has at least 35 years of service at the time of transfer	– 80% 6 months after the transfer
	– 100% (of the remaining 80%) at 40 years of service or age 65 if the employee attains that age without attaining 40 years of service
For an employee who is at least 61 years old or at least 60 years old and who has 30 years of service without exceeding 34 years of service at the time of transfer	– 60% 6 months after the transfer
	– 100% (of the remaining 60%) at 35 years of service or age 65 if the employee attains that age without attaining 35 years of service

For the Pension Plan of the members of the Sûreté du Québec

For an employee who would attain 25 years of service or more but before age 55 or whose age and years of service would add up to 75 (criteria 75) before age 50	– 15% at 25 years of service or criteria 75 if the employee is less than 50 years of age
	– 100% (of the remaining 15%) at 32 years of service
For an employee who would attain 25 years of service at age 55 or older but before age 60	– 30% at 25 years of service
	– 100% (of the remaining 30%) at 32 years of service or age 60 if the employee attains that age without attaining 32 years of service
For an employee who would attain age 60 without having more than 25 years of service	– 60% at age 60
	– 100% (of the remaining 60%) at age 65
For an employee who is at least 60 years of age at the time of transfer	– 60% 6 months after the transfer
	– 100% (of the remaining 60%) at 38 years of service or age 65 if the employee attains that age without attaining 38 years of service
For an employee who has at least 32 years of service without having reached age 60 at the time of transfer	– 60% 6 months after the transfer
	– 100% (of the remaining 60%) at 38 years of service or age 60 if the employee attains that age without attaining 38 years of service
For an employee whose age and years of service add up to 75 while the employee is less than 50 years of age and has less than 32 years of service at the time of transfer	– 30% 6 months after the transfer
	– 100% (of the remaining 30%) at 32 years of service
For an employee who has at least 25 years of service but less than 32 years of service and is 50 to 54 years of age at the time of transfer	– 30% 6 months after the transfer
	– 100% (of the remaining 30%) at 32 years of service
For an employee who has at least 25 years of service but less than 32 years of service and is 55 to 59 years of age at the time of transfer	– 50% 6 months after the transfer
	– 100% (of the remaining 50%) at 32 years of service or age 60 if the employee attains that age without attaining 32 years of service

(12)  Reduction for early retirement:

The pension under the Pension Plan of Peace Officers in Correctional Services used to determine the actuarial value of the benefits of that plan is reduced by 1/3 of 1% per month computed for each month comprised between the date on which the actuarial value is determined and the first date on which a pension could have been paid to the member without reduction under than plan.

T.B. 203094, s. 5; T.B. 206316, s. 1; T.B. 208555, s. 8; T.B. 221070, s. 1.

DIVISION XI CASUAL EMPLOYEES

(s. 134, 1st par., subpar. 14)

31. For the purposes of application of section 115.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), an employee is deemed to be casual if he has been hired:

(1)  to hold a position which normally exists owing to a shortage or temporary absence of staff or an excess of work and which is remunerated in an essentially temporary manner;

(2)  to hold a position for the purpose of carrying out a specific task of a fixed duration, except where the employment or the position is of a recurring and seasonal nature; and

(3)  to fill a vacant position temporarily in the absence of eligible candidates.

O.C. 1845-88, s. 31.

DIVISION XII

(Revoked)

O.C. 1845-88, Div. XII; T.B. 203094, s. 6.

32. (Revoked).

O.C. 1845-88, s. 32; T.B. 203094, s. 6.

DIVISION XII.1 CONDITIONS AND TERMS OF PAYMENT OF AN AMOUNT BY THE EMPLOYER ON REDEMPTION

(s. 134, 1st par., subpar. 14.1.1)

T.B. 219766, s. 4.

32.1. For the purposes of section 115.10.7.3 of the Act, an employer must pay, within 30 days of the date of the statement of account sent by Retraite Québec, the amount established in the statement.

Any amount not paid within the 30-day period is increased by interest, compounded annually, at the rate in Schedule VII to the Act in force on the statement of account date and calculated as of that date.

T.B. 219766, s. 4.

DIVISION XIII RATE OF CONTRIBUTION OF A NON-TRANSFERRED SUPPLEMENTARY RETIREMENT PLAN

(s. 134, 1st par., subpar. 15)

33. The rate of contribution of a supplementary retirement plan with an employer covered by the Government and Public Employees Retirement Plan is increased from 1 January or 1 July not less than 2 months after the date on which Retraite Québec informs the administrator of the plan of the increase.

O.C. 1845-88, s. 33.

DIVISION XIII.I Compensation of contributions

(s. 134, 1st par., subpar. 15.0.1)

T.B. 211355, s. 1.

33.1. The amount that the Government must pay as compensation to the employees’ contribution fund at the Caisse de dépôt et placement du Québec under section 128.0.1 of the Act corresponds to the sum of the following reductions:

(1)  where the amount withheld provided for in section 29 of the Act was applied, the sum of all the reductions that were granted the previous year in accordance with Schedule II.1.1 to the Act;

(2)  where that amount was not withheld because the condition provided for in the first paragraph of section 29 was not met, the sum of all the reductions that would have been granted the previous year, withholding the higher of «0» and the result from the reduction «R» using the following formula:

RC × [PS - ((E × MPE) × S)] = R

where

“RC” is the rate of contribution referred to in Schedule IV.4;

“PS” is the pensionable salary;

“E” is the percentage of exemption which is 33% for 2012, 31% for 2013, 29% for 2014, 27% for 2015 and 25% as of 2016;

“MPE” is the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);

“S” is the credited or harmonized service referred to in the second paragraph of section 29 of the Act.

T.B. 211355, s. 1.

DIVISION XIII.2 TRANSFER OF THE SUMS REPRESENTING THE ACTUARIAL VALUE OF ADDITIONAL BENEFITS

(s. 134, 1st par., subpar. 15.1)

T.B. 216001, s. 3.

33.2. The actuarial value of the additional benefits referred to in section 133.6 of the Act is established on 1 January of the year in which the employee became governed by Title IV.0.1 of the Act or by the Pension Plan of Management Personnel and on the basis of the assumptions used in the actuarial valuation referred to in section 174 of the Act and available before the end of the year following the year in which the employee became so governed.

The sums representing the actuarial value of the additional benefits are increased by interest calculated as of 1 January of the year in which the employee became governed by Title IV.0.1 of the Act or by the Pension Plan of Management Personnel until the date the sums are transferred into the employees’ contribution fund under the Pension Plan of Management Personnel.

The sums representing the actuarial value of the additional benefits, including the related interest, are transferred not later than 31 December of the year occurring 3 years after the year of the filing of the actuarial valuation whose assumptions were used to establish the value of those benefits.

Despite the third paragraph, the sums representing the actuarial value of the additional benefi ts related to the benefits referred to in section 133.2 or 133.3 of the Act and acquired by an employee who, before 1 January 2015, became governed by Title IV.0.1 of the Act or by the Pension Plan of Management Personnel, including the related interest, are transferred not later than 31 December 2016.

T.B. 216001, s. 3.

DIVISION XIV COMPENSATION AND REMITTANCE

(s. 134, 1st par., subpar. 16)

O.C. 1845-88, Div. XIV; O.C. 1321-95, s. 1.

34. Compensation for a sum owed by a person to Retraite Québec, unless the sum is payable to cover the cost of a redemption, shall be paid in respect of any benefit by a regular deduction.

The amount deducted shall be calculated on the date on which the compensation begins to be paid and shall correspond to 10% of the amount of the benefit to which the person is entitled or, as the case may be, would have been entitled to receive if he did not hold pensionable employment, without taking into account any other deduction that could affect him.

O.C. 1845-88, s. 34; O.C. 1610-90, s. 1; O.C. 794-93, s. 1; O.C. 1321-95, s. 2.

35. Compensation for a sum owed by a person, unless such sum is payable to cover the cost of a redemption, must be paid in full if it is paid on a refund of contributions, overpayment of contributions or sums paid to cover the cost of a redemption or on any payment of arrears of contributions. If the amount of the refund or the arrears is not sufficient to cover the compensation in full, the rules prescribed by section 34 apply in respect of the balance of the sum owed by the person.

Compensation for a sum owed by a person to pay the cost of a redemption must be made in full on any payment of contributions.

O.C. 1845-88, s. 35.

35.1. Retraite Québec must remit any amount owed to it if the debtor demonstrates that all income determined pursuant to the second paragraph is less than the low-income cutoff determined pursuant to the third paragraph. If all the income is equal to or greater than the cutoff, the amount owed to be remitted must be reduced by 20% for each slice of $1,000 of surplus income.

The income is that of the debtor and of his dependents, coming from all sources, for the 12-month period preceding the month during which the notice of claim was made by Retraite Québec, without considering the overpayment made by Retraite Québec.

The low-income cutoff corresponds to the total income indicated in the table “Low income measures by income concept, for household size of four persons”, accessible on the website of Statistics Canada via the navigation element entitled “Low income lines - Tables and figure”, for the year preceding by 2 years the year in which the notice of claim was made by Retraite Québec. That threshold is adjusted to take into account the size of the household, using the method described in that table.

The first paragraph does not apply in cases of fraud or where a partial remittal of a debt has already been made pursuant to that paragraph in respect of the amount owed. It does not apply where the debtor may make the choice provided for in section 147.0.3 of the Act.

O.C. 1321-95, s. 3; T.B. 211915, s. 1.

DIVISION XIV.0.1 PENSION ADJUSTMENT

(s. 134, par. 16.0.1)

T.B. 207216, s. 2.

35.1.0.1. For the purposes of the first paragraph of section 147.0.1 of the Act, Retraite Québec may adjust downwards the amount of a pension that began to be paid to correct any clerical error or to take into account corrections that may be made to the data used for computing the pension if such errors or corrections are identified or received on or before the later of the following dates:

(1)  the date occurring 24 months after the date on which participation in the pension plan ceased; or

(2)  the date occurring 6 months after the date on which payment of the pension began.

T.B. 207216, s. 2.

DIVISION XIV.1 REIMBURSEMENT OF CONTRIBUTIONS OR ACTUARIAL VALUE

(s. 134, 1st par., subpar. 16.1)

O.C. 302-96, s. 3.

35.2. For the purposes of the first paragraph of section 147.0.3 of the Act, the rates of interest are the rates that apply to a reimbursement of contributions or, where applicable, the employee’s contributions established,

(1)  in Schedule VI to the Act, in the case of the Government and Public Employees Retirement Plan, a pension plan that refers to the interest of the Government and Public Employees Retirement Plan or a pension plan that does not provide for a rate of interest for such a reimbursement;

(2)  in Schedule VII to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) and the rates to which section 406 of that Act refers, in the case of the Pension Plan of Management Personnel; or

(3)  by the pension plans concerned, in the case of the other pension plans administered by Retraite Québec.

If the pension plan does not prescribe a rate of interest for such a reimbursement for any period prior to 1 July 1973, the rate is established at 5% per year.

O.C. 302-96, s. 3; T.B. 202419, s. 8.

DIVISION XV PAYMENT OF PENSION BENEFITS

(s. 134, 1st par., subpar. 17)

36. Retraite Québec shall pay monthly any pension benefit earned under any retirement plan for which it has responsibility for the payment of benefits.

O.C. 1845-88, s. 36.

37. Any pension benefit shall be paid monthly on the 15th day of each month, or if the 15th is not a working day, the last working day prior to the 15th.

For the purposes of this section, Saturday is not a working day.

O.C. 1845-88, s. 37.

38. This Regulation has effect from 1 January 1987, subject to the following:

(1)  the payment of 24 December 1986 includes the pensioner’s benefits to 1 January 1987, where payment of the benefit began before 11 December 1986;

(2)  the payment of 15 January 1987 includes the pensioner’s benefits between 24 December 1986 and 1 January 1987, where payment of the benefit began after 10 December 1986, but before 1 January 1987.

O.C. 1845-88, s. 38.

38.0.1. The amount of the first monthly benefit paid to the pensioner is equal to the amount R in the following formula:

P x 12 x (365 - N) - (P x M) = R, where

_______

365

P = is the monthly benefit;

N = is the number of days between the beginning of the year of the benefit payment and the date of the beginning of that payment;

M = is the number of complete months in the period between the date of the beginning of the payment of the benefit and the end of the year.

T.B. 202419, s. 9.

This section applies in respect of pension plans that began to be paid after 31 December 1999. (T.B. 202419, s. 32)

DIVISION XV.1 NON-PAYABLE AMOUNT OF INTEREST

(s. 134, 1st par., subpar. 17.1)

O.C. 422-90, s. 3.

38.1. For the purposes of the third paragraph of section 151 of the Act, no amount of interest is payable if it is less than $10.

O.C. 422-90, s. 3.

DIVISION XVI CONTRIBUTIONS

(s. 134, 1st par., subpar. 18)

39. The rate of contribution of the plan applicable from 1 January following the receipt by the Minister of the report of the independent actuary accompanying the actuarial valuation provided for in the first paragraph of section 174 of the Act and those that apply respectively on 1 January of the 2 subsequent years are obtained by performing the following operations:

(1)  calculating the difference between the rate of contribution resulting from the actuarial valuation, established with an exemption of 35% of the maximum pensionable earnings, and the last rate of contribution applicable under the plan, established with the exemption of 35%;

(2)  increasing or decreasing, as the case may be, for the first year, the last rate of contribution, established with the exemption of 35%, by one-third of that difference and, for each of the 2 subsequent years, the rate of contribution of the previous year increased or decreased by one-third of that difference;

(3)  determining, from the rates thus obtained pursuant to subparagraph 2, the rates of contribution applicable for each of the 3 years, taking into account the percentage of exemption applicable to the maximum pensionable earnings of the year concerned as provided for in Schedule II.1.1 to the Act.

Despite the first paragraph, the rates of contribution respectively applicable from 1 January 2012 and 2013 are obtained by performing the following operations:

(1)  for 2012, increasing the rate of contribution applicable in 2011, established with an exemption of 35% of the maximum pensionable earnings, by 0.50% and, for 2013, the rate thus obtained by 0.50%;

(2)  determining, from the rates obtained pursuant to subparagraph 1, the rates of contribution applicable for each of the 2 years, taking into account the percentage of exemption applicable to the maximum pensionable earnings of the year concerned as provided for in Schedule II.1.1 to the Act.

For the purposes of this section, where a rate of contribution is established with a percentage of exemption of the maximum pensionable earnings and a second rate of contribution is established with a different percentage of exemption, the last rate must generate an aggregate of the contributions calculated for the year concerned equivalent to the aggregate of the contributions calculated with the other rate.

The applicable rate of contribution and the factor used each year in the formula provided for in Schedule II.1.1 to the Act, used to determine the amount withheld annually by employers, are referred to in Schedule IV.4.

O.C. 1845-88, s. 39; O.C. 1812-92, s. 1; O.C. 1570-95, s. 1; O.C. 1531-2001, s. 1; O.C. 4-2005, s. 1; O.C. 1035-2007, s. 1; O.C. 1077-2010, s. 1; O.C. 1246-2011, s. 1.

40. From 1 January 1984, the annual deduction prescribed by section 29 of the Act respecting the Teachers Pension Plan (chapter R-11), or by sections 18 and 69 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), is equal to:

(1)  8.08% in the case of the Teachers Pension Plan, and 7.25% in the case of the Civil Service Superannuation Plan up to the part of pensionable salary corresponding to the personal exemption within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  6.28% in the case of the Teachers Pension Plan, and 5.45% in the case of the Civil Service Superannuation Plan on the part of pensionable earnings exceeding the personal exemption up to the maximum pensionable earnings within the meaning of that Act; and

(3)  8.08% in the case of the Teachers Pension Plan, and 7.25% in the case of the Civil Service Superannuation Plan on the part of pensionable earnings exceeding the maximum pensionable earnings.

O.C. 1845-88, s. 40.

DIVISION XVII EMPLOYEE WHO MAY BE UNIONIZED

(s. 134, 1st par., subpar. 19)

41. For purposes of the application of the Act, an employee who may be unionized is:

(1)  a salaried employee within the meaning of the Labour Code (chapter C-27) governed by a collective agreement, a decree or a regulation equivalent to a collective agreement or whose association may be accredited under the Public Service Act (chapter F-3.1.1);

(2)  a salaried employee not governed by a collective agreement, a decree or a regulation equivalent to a collective agreement, but for whom the working conditions described in the agreement, decree or regulation are applied to him by the employer.

O.C. 1845-88, s. 41.

CHAPTER II ADMINISTRATION OF RETIREMENT PLANS

DIVISION I PAYMENT OF ASSESSMENTS AND CONTRIBUTIONS

(s. 134, 1st par., subpar. 20)

42. In respect of pension plans administered by Retraite Québec, except the Pension Plan of Management Personnel, any contribution instalment or contributory amount that the employer fails to pay to Retraite Québec on the 15th day of the month bears interest, compounded annually, from that date, at the rates in Schedule VI to the Act. For a period or part of a period indicated in that Schedule, if the rate in that Schedule is lower than the rate in Schedule VII to the Act, the latter rate applies.

In the case of the Pension Plan of Management Personnel, the first paragraph applies at the rates in Schedule VII to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1). For a period or part of a period indicated in that Schedule, if the rate in that Schedule is lower than the rate in Schedule VIII to that Act, the latter rate applies.

O.C. 1845-88, s. 42; T.B. 202419, s. 10.

43. An employer shall, within 30 days of the date of the sending of a statement by Retraite Québec, pay the contributions, contributory amounts, any interest payable on such contributions and contributory amounts, and any penalty prescribed by section 189 of the Act.

Any sum unpaid after 30 days shall bear interest, compounded annually, at the rate in Schedule VII to the Act and, for the Pension Plan of Management Personnel, at the rate in Schedule VIII to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), in force on the date of the statement and calculated from that date.

O.C. 1845-88, s. 43; T.B. 202419, s. 11.

DIVISION II EXCESS AMOUNT OF CONTRIBUTIONS AND INSUFFICIENT AMOUNT OF CONTRIBUTIONS

(s. 134, 1st par., subpar. 21)

44. For the purposes of section 191.2 of the Act, any annual amount of less than $50 shall not constitute an excess amount of contributions or an insufficient amount of contributions.

O.C. 1845-88, s. 44.

DIVISION III

(Revoked)

O.C. 1845-88, Div. III; T.B. 202419, s. 12.

45. (Revoked).

O.C. 1845-88, s. 45; T.B. 200683, s. 1; T.B. 202419, s. 12.

46. (Revoked).

O.C. 1845-88, s. 46; T.B. 197330, s. 3; T.B. 200683, s. 1; T.B. 202419, s. 12.

DIVISION IV LIMIT APPLICABLE TO THE PENSIONABLE SALARY, AND RULES AND PROCEDURES FOR COMPUTING THE PENSION

(s. 134, 1st par., subpar. 22.2)

O.C. 706-94, s. 3.

46.1. The pensionable salary, for the purpose of establishing the cost of redeeming a year prior to 1 January 1990 in which the employee was not a member of a pension plan within the meaning of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), shall not exceed amount “M” in the following formula:

A + (0.7% x B) = M

———————

2%

“A” represents 2/3 of $1,725 or of the defined benefit limit applicable under the Income Tax Act for the year in which the application for redemption is received at Retraite Québec, whichever amount is higher;

“B” represents the portion of the pensionable salary that does not exceed the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) and applicable for the year in which the application for redemption is received at Retraite Québec.

The pensionable salary, for the purpose of establishing the cost of redeeming part of a year prior to 1 January 1990, shall be divided by the service credited being redeemed, and the amount resulting from that division shall not exceed amount “M” in the first paragraph.

O.C. 706-94, s. 3; T.B. 202419, s. 13.

46.2. If the employee retires on the date of his 65th birthday or after that date, the part of the pension relating to years or parts of years prior to 1 January 1990 in which the employee was not a member of a pension plan within the meaning of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and that were redeemed shall not exceed the amount obtained by multiplying 2/3 of $1,725 or of the defined benefit limit applicable for the year of retirement under the Income Tax Act, whichever amount is higher, by the number of years or parts of years of service credited under the redemption.

If the employee retires before the date of his 65th birthday, the part of the pension relating to those years or parts of years shall not exceed the amount obtained pursuant to the first paragraph increased by the amount obtained by multiplying the amount calculated pursuant to section 39 of the Act by the fraction representing the number of years or parts of years of service credited being redeemed over the number of years or parts of years of service credited after 31 December 1965, up to a maximum of 35 years of service.

O.C. 706-94, s. 3; T.B. 202419, s. 14; T.B. 210068, s. 4.

DIVISION V PERIODS OF ABSENCE THAT MAY BE CREDITED UNDER THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN

(s. 134, 1st par., subpar. 22.3)

O.C. 706-94, s. 3; T.B. 202419, s. 15.

46.3. The periods during which the employee is absent after 31 December 1991, except the periods during which the employee is exempt from any contribution under section 21 or 21.1 of the Act and the periods for which the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) provides for the issue of an equivalence factor for past service, and which may be credited under the Government and Public Employees Retirement Plan shall not exceed a total of 5 years of service. Notwithstanding the foregoing, in the case of leave related to maternity, parternity or adoption, that total may be increased by not more than 3 years of service.

For the purposes of the first paragraph, a period of absence corresponds to the difference between the service credited under the Government and Public Employees Retirement Plan and the service that would have been credited under that plan in proportion to the salary received by the employee. For the purposes of that paragraph, leave related to maternity, paternity or adoption constitutes all or part of a period beginning at the time of the birth or adoption of a child and ending not later than 12 months after any of those events.

O.C. 706-94, s. 3; T.B. 202419, s. 16.

46.4. An employee may have each period of absence without pay prior to 1 January 1990 credited under the plan, without exceeding 2 years of service except in the case of a period of absence related to total disability, educational leave, sabbatical leave, maternity leave, paternity leave or adoption leave.

T.B. 202419, s. 17.

46.5. Despite section 46.4, an employee may have each period of absence prior to 1 January 1990 credited under the plan, without exceeding 3 years of service, during which the employee held employment with the Government of Canada, the government of another province, a union, an association representing management personnel, a charitable organization or an educational institution if no contribution concerning that period has been accumulated in another plan.

T.B. 202419, s. 17.

DIVISION VI ESTABLISHMENT OF RATES OF INTEREST

(s. 134, 1st par., subpar. 22.4)

T.B. 202419, s. 17.

§ 1 . — Rates of interest based on the rates of return of certain funds

T.B. 202419, s. 17.

46.6. The rate of interest in Schedule VI to the Act, applicable from 1 June of a given year to 31 May of the following year, is established by calculating the geometric mean of the annual rates of return for the 3-year period ending on 31 December of the year preceding the reference year, according to the formula in Schedule V.

T.B. 202419, s. 17; T.B. 213342, s. 1.

46.7. The annual rate of return is the rate determined by the Caisse de dépôt et placement du Québec as at 31 December of each year, taking into account the classes of amounts referred to in subparagraphs 1, 2 and 4 of the first paragraph of section 127 of the Act, for the specific fund of the Pension Plan of Management Personnel, after subtracting the management expenses.

T.B. 202419, s. 17.

§ 2 . — Rates of interest based on an external index

T.B. 202419, s. 17.

46.8. The rate of interest in Schedule VII to the Act is applicable from 1 June of a given year to 31 May of the following year. The rate is established by determining the arithmetic mean, for the 12-month period ending on 31 December of the preceding year, of the nominal rates of interest on negotiable bonds issued by the Government of Canada for a term of 3 to 5 years as compiled by Statistics Canada and published in the Bank of Canada Review under the identification No. V-122485 in the CANSIM System.

T.B. 202419, s. 17; T.B. 213342, s. 2.

CHAPTER III MISCELLANEOUS

DIVISION I

(Revoked)

O.C. 1845-88, Div. I; O.C. 884-91, s. 4.

47. (Revoked).

O.C. 1845-88, s. 47; O.C. 884-91, s. 4.

48. (Revoked).

O.C. 1845-88, s. 48; O.C. 884-91, s. 4.

DIVISION II COMPUTATION OF INTEREST

(s. 134, 1st par., subpar. 24)

49. (Revoked).

O.C. 1845-88, s. 49; T.B. 202419, s. 18; T.B. 207216, s. 3.

49.1. For the purposes of the second paragraph of section 219 of the Act, the interest rate applicable to the contributions referred to in subparagraph 1 of the first paragraph of that section is determined according to the formula in Schedule VI.

T.B. 207216, s. 4.

50. Interest is computed at the rates in Schedules VI and VII to the Act, according to the periods of application of those rates provided for in the sections concerned in the Act. Where the sections do not provide the date on which interest ceases to accrue, the interest is computed up to the date of the reimbursement of the contributions.

O.C. 1845-88, s. 50; O.C. 884-91, s. 5; T.B. 202419, s. 19.

DIVISION III CONDITIONS FOR DESIGNATION OF A BODY BY ORDER

(s. 134, 1st par., subpar. 25)

51. A body not covered by section 53, the participation of whose employees in the Government and Public Employees Retirement Plan is prescribed by their collective agreement to which the government is a signatory, or is requested jointly by the employer and the majority of the employees, must satisfy the following conditions to be designated by order in Schedule I to the Act:

(1)  be covered by one of the following provisions:

(a)  section 37 of the Public Administration Act (chapter A-6.01);

(b)  Schedule C to the Act respecting the process of negotiation of the collective agreements in the public and parapublic sectors (chapter R-8.2);

(c)  the fourth or fifth paragraph of section 1 of that Act, but the body may neither be an agency or a public institution within the meaning of the Act respecting health and social services (chapter S-4.2) nor a health and social service council or a public institution within the meaning of the Act respecting health and social services for Cree Native persons (chapter S-5);

(2)  be of a permanent nature;

(3)  (paragraph revoked);

(4)  (paragraph revoked).

To maintain its designation in Schedule I to the Act, a body designated after 6 October 2014 must satisfy at all times the conditions on which it was designated.

O.C. 1845-88, s. 51; O.C. 1610-90, s. 2; O.C. 706-94, s. 4; T.B. 214170, s. 1.

52. (Revoked).

O.C. 1845-88, s. 52; T.B. 214170, s. 2.

53. An association of employers, an association of retirees, an employers group, a central union, a federation, a union or an association of employees who are not salaried employees within the meaning of the Labour Code (chapter C-27) and whose participation in the Government and Public Employees Retirement Plan is requested must, to be designated by order in Schedule I to the Act, be of a permanent nature and be solvent.

In the case of a central union, a federation, a union or an association of employees, 50% or more of its members must hold a position with an employer covered by the Government and Public Employees Retirement Plan, the Teachers Pension Plan, or the Civil Service Superannuation Plan.

In the case of an association of employers or an employers group, 50% or more of the employers represented by it must be covered by one of the retirement plans.

In the case of an association of retirees, 50% or more of its members must be pensioners under the Government and Public Employees Retirement Plan, the Civil Service Superannuation Plan or the Teachers Pension Plan.

O.C. 1845-88, s. 53; O.C. 927-92, s. 1; O.C. 706-94, s. 5.

53.1. A central union, a federation, a union or an association of employees must, to be designated by Order in Schedule II.1 to the Act, satisfy the conditions mentioned in the first and second paragraphs of section 53. In addition, the organization must also apply therefor in respect of all employees who have been granted a leave with pay for union activities.

O.C. 1321-95, s. 4.

54. (Omitted).

O.C. 1845-88, s. 54.

55. (Omitted).

O.C. 1845-88, s. 55.

56. (Omitted).

O.C. 1845-88, s. 56.

57. (Revoked).

O.C. 1845-88, s. 57; O.C. 706-94, s. 6.

58. (Omitted).

O.C. 1845-88, s. 58.

59. (Omitted).

O.C. 1845-88, s. 59.

SCHEDULE 0.I

(s. 8.3)

TARIFF APPLICABLE TO PAY THE COST OF REDEMPTION OF SERVICE

1- Redemption of a period of absence without pay

(a) under sections 24 and 24.0.2 of the Act;

(b) under section 21.0.1 of the Act respecting the Teachers Pension Plan (chapter R-11) in respect of a period of absence that began after 15 July 1970 and ended before 1 July 1983 or, in the case of an absence to pursue specialized studies, in respect of a period of absence that began after 30 June 1965 and ended before 1 July 1973;

(c) under section 66.1.0.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) in respect of a period of absence that began after 12 June 1969 and ended before 1 July 1983.

	Period of service covered by the redemption
Age of the employee on the date the application for redemption is received	Prior to 1 July 1982	After 30 June 1982 and prior to 1 January 2000	After 31 December 1999
18	11.7%	9.2%	10.2%
19	12.0%	9.4%	10.5%
20	12.2%	9.6%	10.6%
21	12.5%	9.8%	10.9%
22	12.7%	10.0%	11.1%
23	12.9%	10.2%	11.3%
24	13.1%	10.4%	11.5%
25	13.4%	10.6%	11.7%
26	13.7%	10.9%	12.0%
27	14.0%	11.1%	12.3%
28	14.3%	11.4%	12.6%
29	14.5%	11.6%	12.8%
30	14.7%	11.7%	12.9%
31	14.8%	11.8%	13.0%
32	14.8%	11.8%	13.0%
33	14.8%	11.9%	13.1%
34	14.9%	11.9%	13.1%
35	15.0%	12.0%	13.2%
36	15.1%	12.1%	13.3%
37	15.2%	12.2%	13.4%
38	15.4%	12.4%	13.6%
39	15.6%	12.5%	13.8%
40	15.9%	12.8%	14.0%
41	16.3%	13.1%	14.4%
42	16.7%	13.4%	14.7%
43	17.1%	13.7%	15.1%
44	17.6%	14.1%	15.5%
45	18.0%	14.5%	15.9%
46	18.5%	14.8%	16.3%
47	18.8%	15.1%	16.6%
48	19.2%	15.4%	16.9%
49	19.5%	15.6%	17.2%
50	19.9%	16.0%	17.6%
51	20.4%	16.4%	18.0%
52	21.0%	16.9%	18.6%
53	21.7%	17.4%	19.2%
54	22.1%	17.7%	19.6%
55	22.4%	18.0%	19.8%
56	23.1%	18.6%	20.5%
57	23.5%	19.0%	20.9%
58	23.6%	19.1%	21.0%
59	23.6%	19.2%	21.1%
60	23.1%	18.9%	20.7%
61	22.7%	18.6%	20.3%
62	22.2%	18.3%	20.0%
63	21.7%	18.0%	19.6%
64	21.2%	17.7%	19.2%
65	20.8%	17.4%	18.9%
66	20.3%	17.1%	18.5%
67	19.9%	16.8%	18.1%
68	19.4%	16.5%	17.8%
69	19.0%	16.2%	17.4%

Despite the foregoing, in the case of a period of absence referred to in paragraph a that began after 31 December 2007, the tariff may not be less than 200% of the contributions that would have been paid during that period.

2- Redemption of a period of absence without pay

(a) under section 21.0.1 of the Act respecting the Teachers Pension Plan or section 66.1.0.1 of the Act respecting the Civil Service Superannuation Plan, in respect of a period of absence in progress on 1 July 1983 or that began after that date but before 1 January 2002;

(b) under section 21 of the Act respecting the Teachers Pension Plan or section 66.1 of the Act respecting the Civil Service Superannuation Plan, in respect of a period of absence that began after 31 December 2001.

	Period of service covered by the redemption
Age of the employee on the date the application for redemption is received	Prior to 1 July 1982	After 30 June 1982 and prior to 1 January 2000	After 31 December 1999
18	5.85%	4.60%	5.10%
19	6.00%	4.70%	5.25%
20	6.10%	4.80%	5.30%
21	6.25%	4.90%	5.45%
22	6.35%	5.00%	5.55%
23	6.45%	5.10%	5.65%
24	6.55%	5.20%	5.75%
25	6.70%	5.30%	5.85%
26	6.85%	5.45%	6.00%
27	7.00%	5.55%	6.15%
28	7.15%	5.70%	6.30%
29	7.25%	5.80%	6.40%
30	7.35%	5.85%	6.45%
31	7.40%	5.90%	6.50%
32	7.40%	5.90%	6.50%
33	7.40%	5.95%	6.55%
34	7.45%	5.95%	6.55%
35	7.50%	6.00%	6.60%
36	7.55%	6.05%	6.65%
37	7.60%	6.10%	6.70%
38	7.70%	6.20%	6.80%
39	7.80%	6.25%	6.90%
40	7.95%	6.40%	7.00%
41	8.15%	6.55%	7.20%
42	8.35%	6.70%	7.35%
43	8.55%	6.85%	7.55%
44	8.80%	7.05%	7.75%
45	9.00%	7.25%	7.95%
46	9.25%	7.40%	8.15%
47	9.40%	7.55%	8.30%
48	9.60%	7.70%	8.45%
49	9.75%	7.80%	8.60%
50	9.95%	8.00%	8.80%
51	10.20%	8.20%	9.00%
52	10.50%	8.45%	9.30%
53	10.85%	8.70%	9.60%
54	11.05%	8.85%	9.80%
55	11.20%	9.00%	9.90%
56	11.55%	9.30%	10.25%
57	11.75%	9.50%	10.45%
58	11.80%	9.55%	10.50%
59	11.80%	9.60%	10.55%
60	11.55%	9.45%	10.35%
61	11.35%	9.30%	10.15%
62	11.10%	9.15%	10.00%
63	10.85%	9.00%	9.80%
64	10.60%	8.85%	9.60%
65	10.40%	8.70%	9.45%
66	10.15%	8.55%	9.25%
67	9.95%	8.40%	9.05%
68	9.70%	8.25%	8.90%
69	9.50%	8.10%	8.70%

3- Redemption under section 115.1 of the Act of a period of service performed by a casual employee.

	Period of service covered by the redemption
Age of the employee on the date the application for redemption is received	Prior to 1 July 1982	After 30 June 1982
18	4.88%	4.60%
19	5.00%	4.70%
20	5.08%	4.80%
21	5.21%	4.90%
22	5.29%	5.00%
23	5.38%	5.10%
24	5.46%	5.20%
25	5.58%	5.30%
26	5.71%	5.45%
27	5.83%	5.55%
28	5.96%	5.70%
29	6.04%	5.80%
30	6.13%	5.85%
31	6.17%	5.90%
32	6.17%	5.90%
33	6.17%	5.95%
34	6.21%	5.95%
35	6.25%	6.00%
36	6.29%	6.05%
37	6.33%	6.10%
38	6.42%	6.20%
39	6.50%	6.25%
40	6.63%	6.40%
41	6.79%	6.55%
42	6.96%	6.70%
43	7.13%	6.85%
44	7.33%	7.05%
45	7.50%	7.25%
46	7.71%	7.40%
47	7.83%	7.55%
48	8.00%	7.70%
49	8.13%	7.80%
50	8.29%	8.00%
51	8.50%	8.20%
52	8.75%	8.45%
53	9.04%	8.70%
54	9.21%	8.85%
55	9.33%	9.00%
56	9.63%	9.30%
57	9.79%	9.50%
58	9.83%	9.55%
59	9.83%	9.60%
60	9.63%	9.45%
61	9.46%	9.30%
62	9.25%	9.15%
63	9.04%	9.00%
64	8.83%	8.85%
65	8.67%	8.70%
66	8.46%	8.55%
67	8.29%	8.40%
68	8.08%	8.25%
69	7.92%	8.10%

4- The tariff applicable to pay the cost of redemption of service under section 115.10.1 of the Act in respect of a period of service performed by an employee in a research centre varies according to the date on which the application for redemption of service is received by Retraite Québec.

Where the application for redemption of service is received before 1 January 2013, the tariff is the tariff appearing in the table of section 2 of this Schedule. Where the application is received after 31 December 2012, the tariff is the tariff appearing in the table of section 1 of this Schedule.

5- The tariff applicable to pay the cost of redemption of service under section 115.10.4 or section 115.10.6 of the Act is the tariff appearing in the table in section 1 of this Schedule.

6- The tariff applicable to pay the cost of redemption of service under section 115.10.7.1 of the Act in respect of a year or part of a year of service prior to 1 January 1988 is the tariff appearing in the table in section 3 of this Schedule.

The tariff applicable to pay the cost of redemption of service under section 115.10.7.1 of the Act in respect of a year or part of a year of service after 31 December 1987 is the tariff appearing in the table in section 1 of this Schedule.

T.B. 202419, s. 20; T.B. 209326, s. 6; T.B. 210068, s. 5; T.B. 213423, s. 1; I.N. 2014-03-01; T.B. 216001, s. 4; T.B. 216996, s. 3; T.B. 219766, s. 5.

SCHEDULE I

(ss. 22, 23, 25 and 30)

ACTUARIAL HYPOTHESES

(1) Rate of indexation:

(a) according to the increase in the Consumer Price Index:

First year 1.5%

2nd year 1.9%

3th year 0.9%

4th year 1.8%

5th year 2.0%

6th year 2.3%

7th year 2.6%

8th year 2.9%

9th year 3.2%

10th year 3.5%

11th year 3.8%

12th year 4.1%

13th year 4.4%

14th year and following 4.5%

(b) according to the excess in the Consumer Price Index over 3%:

First year 0.0%

2nd year 0.0%

3th year 0.0%

4th year 0.0%

5th year 0.0%

6th year 0.0%

7th year 0.1%

8th year 0.4%

9th year 0.7%

10th year 1.0%

11th year 1.3%

12th year 1.6%

13th year 1.9%

14th year and following 2.0%

(2) Nominal interest rate:

First year 5.1%

2nd year 4.4%

3th year 5.5%

4th year 5.5%

5th year 5.8%

6th year 6.1%

7th year 6.4%

8th year 6.7%

9th year 7.0%

10th year 7.3%

11th year 7.6%

12th year 8.0%

13th year 8.0%

14th year and following 8.0%

(3) Salary increase:

First year 1.0%

2nd year 1.0%

3th year 2.0%

4th year 2.0%

5th year 2.5%

6th year 3.0%

7th year 3.5%

8th year 4.0%

9th year 4.5%

10th year 5.0%

11th year 5.5%

12th year 6.0%

13th year 6.0%

14th year and following 6.0%

(3.1) Promotional salary increase:

Years of service Rate

0 0.0350

1 0.0319

2 0.0290

3 0.0263

4 0.0237

5 0.0213

6 0.0191

7 0.0171

8 0.0152

9 0.0135

10 0.0119

11 0.0105

12 0.0092

13 0.0081

14 0.0071

15 0.0062

16 0.0054

17 0.0047

18 0.0041

19 0.0036

20 0.0032

21 0.0028

22 0.0025

23 0.0023

24 0.0022

25 0.0021

26 0.0021

27 or + 0.0021

(4) Mortality rate for retired persons and non-active members:

(a) Males: UP 1994 H (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 115%;

(b) Females: UP 1994 F (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 95%;

(c) Rates projected over 4 years using scale AA (US Projection scale, Transactions of the Society of Actuaries, Vol. XLVII) for rates applicable to the first year.

(5) Mortality rate of active members:

(a) Males: UP 1994 H (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 125%;

(b) Females: UP 1994 F (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 115%;

(c) Rates projected over 8 years using scale AA (US Projection scale, Transactions of the Society of Actuaries, Vol. XLVII) for rates applicable to each year.

(6) Mortality rate of surviving spouses:

(a) Males: UP 1994 H (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 125%;

(b) Females: UP 1994 F (The 1994 Uninsured Pensioner Mortality Table, Transactions of the Society of Actuaries, Vol. XLVII, pp. 819 and 863) × 110%;

(c) Rates projected over 4 years using scale AA (US Projection scale, Transactions of the Society of Actuaries, Vol. XLVII) for rates applicable to the first year.

(7) Improvement in the life expectancy of retired employees, surviving spouses and non-active members: using scale AA (US Projection scale, Transactions of the Society of Actuaries, Vol. XLVII).

(8) Retirement rate (male and female):

  Age   55   56   57   58   59   60   61   62   63   64   65   66   67   68   69
Service

 1        3    3    3    3    3    3    5    5   12   12   55   30   30   30  100
 2        3    3    3    3    3    3    5    5   12   12   55   30   30   30  100
 3        3    3    3    3    3    3    5    5   12   12   55   30   30   30  100
 4        3    3    3    3    3    3    5    5   12   12   55   30   30   30  100
 5        3    3    3    3    3    3    5    5   12   12   55   30   30   30  100
 6        3    3    3    5    5    5    5    5   12   12   55   30   30   30  100
 7        3    3    3    5    5    5    5    5   12   12   55   30   30   30  100
 8        3    3    3    5    5   12   12   12   12   12   55   30   30   30  100
 9        3    3    3    5    5   12   12   12   12   12   55   30   30   30  100
10        3    3    3    5    5   12   12   35   35   35   55   30   30   30  100
11        3    3    3    5    5   12   12   35   20   20   55   30   30   30  100
12        3    3    3    5    5   12   12   35   20   20   55   30   30   30  100
13        3    3    3    5    5   12   12   35   20   20   55   30   30   30  100
14        3    3    3    5    5   12   12   35   20   20   55   30   30   30  100
15        3    3    3    5    5   12   12   35   20   20   55   30   30   30  100
16        3    5    5    5    5   12   12   35   20   20   55   30   30   30  100
17        3    5    5    5    5   12   12   35   20   20   55   30   30   30  100
18        3    5    5   12   12   12   12   35   20   20   55   30   30   30  100
19        3    5    5   12   12   12   12   35   20   20   55   30   30   30  100
20        3    5    5   12   12   35   35   35   20   20   55   30   30   30  100
21        3    5    5   12   12   35   20   20   20   20   55   30   30   30  100
22        3    5    5   12   12   35   20   20   20   20   55   30   30   30  100
23        3    5    5   12   12   35   20   20   20   20   55   30   30   30  100
24        3    5    5   12   12   35   20   20   20   20   55   30   30   30  100
25        3    5    5   12   12   35   20   20   20   20   55   30   30   30  100
26        3    5    5   12   12   35   20   20   20   20   55   30   30   30  100
27        3    5    5   12   12   35   20   20   20   20   55   30   30   30  100
28        3    5    5   12   12   35   20   20   20   20   55   30   30   30  100
29        3    5    5   12   12   35   20   20   20   20   55   30   30   30  100
30        3    5    5   12   12   45   35   35   35   35   55   30   30   30  100
31        5    5    5   12   12   45   35   35   35   35   55   30   30   30  100
32        5    5    5   12   12   45   35   35   35   35   55   30   30   30  100
33       12   12   12   12   12   45   35   35   35   35   55   30   30   30  100
34       12   12   12   12   12   45   35   35   35   35   55   30   30   30  100
35       70   70   70   70   70   70   70   70   70   70   70   30   30   30  100
36       70   30   30   30   30   30   30   30   30   30   30   30   30   30  100
37       70   30   30   30   30   30   30   30   30   30   30   30   30   30  100
38       70   30   30   30   30   30   30   30   30   30   30   30   30   30  100
39       70   30   30   30   30   30   30   30   30   30   30   30   30   30  100
40       70   30   30   30   30   30   30   30   30   30   30   30   30   30  100
                                                

(9) Withdrawal rate (male and female):

Select service

Service Rate

0 0.2400

1 0.0800

2 0.0400

3 0.0300

4 0.0200

Maximum service

Age Male Female

21 0.0220 0.0210

22 0.0210 0.0200

23 0.0200 0.0190

24 0.0190 0.0170

25 0.0180 0.0160

26 0.0170 0.0150

27 0.0160 0.0140

28 0.0150 0.0130

29 0.0140 0.0120

30 0.0130 0.0110

31 0.0120 0.0100

32 0.0120 0.0100

33 0.0110 0.0090

34 0.0100 0.0080

35 0.0100 0.0080

36 0.0090 0.0080

37 0.0090 0.0070

38 0.0080 0.0070

39 0.0080 0.0070

40 0.0080 0.0060

41 0.0070 0.0060

42 0.0070 0.0060

43 0.0070 0.0060

44 0.0070 0.0060

45 0.0070 0.0070

46 0.0070 0.0070

47 0.0070 0.0070

48 0.0070 0.0070

49 0.0070 0.0080

50 0.0070 0.0080

51 0.0080 0.0090

52 0.0080 0.0090

53 0.0080 0.0100

54 0.0090 0.0110

55 0.0000 0.0000

56 0.0000 0.0000

57 0.0000 0.0000

58 0.0000 0.0000

59 0.0000 0.0000

(10) Proportion of members having a spouse at death:

Age Male Female

18 0.018 0.077

19 0.036 0.125

20 0.065 0.200

21 0.109 0.269

22 0.166 0.327

23 0.251 0.374

24 0.366 0.412

25 0.447 0.442

26 0.484 0.466

27 0.519 0.484

28 0.551 0.498

29 0.582 0.510

30 0.610 0.520

31 0.636 0.530

32 0.660 0.541

33 0.681 0.551

34 0.701 0.562

35 0.719 0.571

36 0.735 0.581

37 0.749 0.589

38 0.762 0.597

39 0.774 0.604

40 0.784 0.611

41 0.794 0.617

42 0.802 0.621

43 0.810 0.625

44 0.817 0.628

45 0.823 0.630

46 0.829 0.630

47 0.835 0.629

48 0.840 0.627

49 0.844 0.624

50 0.848 0.621

51 0.852 0.616

52 0.856 0.612

53 0.859 0.606

54 0.862 0.599

55 0.864 0.591

56 0.866 0.581

57 0.866 0.571

58 0.866 0.559

59 0.866 0.547

60 0.864 0.534

61 0.860 0.520

62 0.856 0.505

63 0.851 0.488

64 0,845 0,469

65 0.837 0.447

66 0.829 0.421

67 0.820 0.394

68 0.810 0.365

69 0.800 0.336

70 0.789 0.309

71 0.777 0.284

72 0.765 0.262

73 0.753 0.242

74 0.739 0.225

75 0.725 0.210

76 0.710 0.196

77 0.694 0.185

78 0.676 0.173

79 0.658 0.162

80 0.638 0.150

81 0.618 0.137

82 0.596 0.122

83 0.573 0.107

84 0.549 0.091

85 0.524 0.076

86 0.498 0.061

87 0.470 0.047

88 0.441 0.035

89 0.411 0.024

90 0.380 0.016

91 0.344 0.010

92 0.302 0.006

93 0.262 0.004

94 0.224 0.003

95 0.189 0.002

96 0.157 0.002

97 0.127 0.001

98 0.101 0.001

99 0.078 0.001

100 0.059 0.000

101 0.043 0.000

102 0.031 0.000

103 0.021 0.000

104 0.014 0.000

105 0.009 0.000

106 0.006 0.000

107 0.003 0.000

108 0.002 0.000

109 0.001 0.000

110 0.000 0.000

(11) Age of spouse:

i. the male spouse of a member is presumed to be 1 year older;

ii. the female spouse of a member is presumed to be 4 years younger.

O.C. 1845-88, Sch. I; T.B. 201421, s. 6; T.B. 201864, s. 1.

SCHEDULE II

(Replaced)

O.C. 1845-88, Sch. II; T.B. 201421, s. 6.

SCHEDULE III

(Replaced)

O.C. 1845-88, Sch. III; T.B. 201421, s. 6.

SCHEDULE IV

(Revoked)

O.C. 1845-88, Sch. IV; T.B. 202419, s. 21.

SCHEDULE IV.1

(s. 29.5)

MONTHS OF PAST SERVICE PERFORMED AS A PAID TRAINEE THAT MAY BE CREDITED ACCORDING TO THE INSTITUTION AND THE CATEGORY OR SUBCATEGORY CONCERNED

(I) 12 months of past service in one of the following institutions that provided the training necessary to become a dietician:

— CHUS (Centre hospitalier de l’Université de Sherbrooke)

— Hôpital de l’Enfant-Jésus

— Hôpital général de Montréal

— Hôpital Maisonneuve-Rosemont

— Hôpital Royal Victoria

— Hôpital Saint-Luc

— Hôpital du Saint-Sacrement

— Hôpital Sainte-Justine

— Hôtel-Dieu de Montréal

(II) 32 months of past service in one of the following institutions that provided the training necessary to become a nurse:

— Christ-Roi Verdun

— École Madeleine T. Cournoyer

— Homeopathic/Queen Elizabeth Montreal

— Hôpital de l’Enfant-Jésus Québec

— Hôpital Saint-Luc

— Hôpital du Saint-Sacrement

— Hôpital Sainte-Justine Montréal

— Hôtel-Dieu Alma

— Hôtel-Dieu Arthabaska

— Hôtel-Dieu Beauce

— Hôtel-Dieu Gaspé

— Hôtel-Dieu de Lévis

— Hôtel-Dieu Montmagny

— Hôtel-Dieu de Montréal

— Hôtel-Dieu de Québec

— Hôtel-Dieu de Rivière-du-Loup

— Hôtel-Dieu de Saint-Jérôme

— Hôtel-Dieu Saint-Vallier Chicoutimi

— Hôtel-Dieu Sherbrooke

— Hôtel-Dieu Sorel

— Hôtel-Dieu Valleyfield

— Jeffrey Hale — Québec

— Jewish General Hospital

— L’Espérance Saint-Laurent

— La Miséricorde Montréal

— Maisonneuve Montréal

— Montreal General

— Notre-Dame de la Merci

— Notre-Dame Montréal

— Royal Victoria — Montréal

— Sacré-Coeur Cartierville

— Sacré-Coeur Hull

— Saint-Charles Saint-Hyacinthe

— Saint-Eusèbe Joliette

— Saint-François d’Assise Québec

— Saint-Jean, Saint-Jean

— Saint-Jean-de-Dieu — Gamelin Montréal

— Saint-Joseph Lachine

— Saint-Joseph Rimouski

— Saint-Joseph Rivière-du-Loup

— Saint-Joseph Trois-Rivières

— Saint-Luc Montréal

— Saint-Mary’s Montreal

— Saint-Michel Archange Mastai Québec

— Saint-Vincent de Paul Sherbrooke

— Sainte-Croix Drummondville

— Sainte-Jeanne D’Arc Montréal

— Sainte-Thérèse Shawinigan

— Sanatorium Prevost

— Sherbrooke Hospital

— Women’s Montreal

— Youville Noranda

(III) 21 months of past service at the Institut Lavoisier of the Hôpital Saint-Joseph de Rosemont, which has become the Hôpital Maisonneuve-Rosemont, that provided the training necessary to become a respiratory therapist.

(IV) 16 months of past service in the following institutions that provided the training necessary to become a technologist in radiotherapy, nuclear medicine or diagostic radiology:

(1) from 1944 to 1950

— Hôpital général de Montréal

— Hôpital Sainte-Justine

— Hôtel-Dieu de Montréal

— Institut du Radium

(2) from 1950 to 1960

— Hôpital de l’Enfant-Jésus

— Hôpital Saint-François d’Assise

— Hôpital du Saint-Sacrement

— Hôtel-Dieu de Québec

(3) since 1960

— Hôpital de Chicoutimi

— Hôpital de l’Enfant-Jésus

— l’Hôpital général de Lachine

— l’Hôpital général de Montréal

— Hôpital Jean-Talon

— Hôpital Laval

— Hôpital Maisonneuve-Rosemont

— Hôpital Notre-Dame

— Hôpital Reine-Élisabeth

— Hôpital Royal Victoria

— Hôpital du Sacré-Coeur de Cartierville

— Hôpital Sacré-Coeur de Hull

— Hôpital Saint-Charles de Saint-Hyacinthe

— Hôpital Saint-François d’Assise

— Hôpital Saint-Luc

— Hôpital du Saint-Sacrement

— Hôpital Saint-Vincent-de-Paul

— Hôpital Sainte-Jeanne-d’Arc

— Hôpital Sainte-Justine

— Hôpital de Verdun

— Hôtel-Dieu d’Arthabaska

— Hôtel-Dieu de Lévis

— Hôtel-Dieu de Montréal

— Hôtel-Dieu de Québec

— Hôtel-Dieu de Saint-Jérôme

— Hôtel-Dieu de Sherbrooke

— Sherbrooke Hospital

V. 16 months of past service in one of the following institutions that provided the training necessary to become a medical technologist or a laboratory technican for the period in question (X):

            1941 1944 1947 1949 1951 1953 1954 1956 1958 1959 1960 1961 1962 Since 
             to   to   and  and  and       and  and                      to   1966 
            1943 1946 1948 1950 1952      1955 1957                     1965       

Hôtel-Dieu    X    X    X    X    X    X    X    X    X    X    X    X    X    X  
de Montréal

Hôpital       X    X    X    X    X    X    X    X    X    X    X    X    X    X  
Ste-Justine

Hôpital            X    X    X    X    X    X    X    X    X    X    X    X    X  
St-Luc

Hôpital
Général
St-Vincent         X    X    X    X    X    X    X    X    X    X    X    X    X  
de Paul

Hôtel-Dieu
de Québec               X    X    X    X    X    X    X    X    X    X    X    X  

Jewish
General
Hospital                X    X    X    X    X    X    X    X    X    X    X    X  

Hôpital 
St-Jean
de Dieu                 X    X    X    X    X                                      

Hôpital 
Notre-Dame                   X    X    X    X    X    X    X    X    X    X    X  

Hôpital du 
Sacré-Coeur                       X    X    X    X    X    X    X    X    X    X  

Hôtel-Dieu 
St-Vallier,
Chicoutimi                        X    X    X    X    X    X    X    X    X    X  

Children’s 
Memorial 
Hospital                          X    X    X    X    X                            

Hôpital 
St-François
d’Assise                                    X    X    X    X    X    X    X    X  

Hôpital du 
St-Sacrement                                X    X    X    X    X    X    X    X  

Hôpital 
Général
de Verdun                                   X    X    X    X    X    X    X   X  

St. Mary’s
Hospital                                         X    X    X    X    X    X    X  

Hôtel-Dieu de 
Sherbrooke                                       X    X    X    X    X    X    X  

Hôpital de
l’Enfant-Jésus                                        X    X    X    X    X    X  

Hôpital
Ste-Jeanne 
d’Arc                                                 X    X    X    X    X    X  

Hôpital
Maisonneuve                                                X    X    X    X    X  

Montreal
Children’s                                                 X                       
Hospital 

Hôpital 
Ste-Foy                                                         X    X    X    X  

Hôpital
Notre-Dame de                                                   X    X    X    X  
l’Espérance
Montréal 

Hôpital des
anciens                                X    X    X    X    X    X    X    X    X  
combattants
Reine-Marie

Université 
de Montréal, 
École de                               X    X    X    X    X    X    X    X    X  
technologie
médicale

Université 
Laval,
École de                               X    X    X    X    X    X    X    X    X  
technologie
médicale

Centre des
études
universitaires
de Trois-Rivières                                                              X  

O.C. 295-98, s. 2; O.C. 1400-99, s. 2.

SCHEDULE IV.2

(s. 29.6)

DURATION OF TRAINING ACCORDING TO THE INSTITUTION THAT PROVIDED IT

I. Institutions that provided the training                               Duration of
necessary to become a nurse or nursing assistant:                           training

- Catherine Booth Hospital                                              Undetermined

- Corporation de l’Hôpital St-Charles-Borromée                             24 months

- Corporation de l’Hôpital St-Charles, St-Hyacinthe                        24 months

- Douglas Hospital, Verdun                                                 12 months

- École des Gardes-Malades Auxiliaires de Sept-Iles                        24 months

- École des Gardes-Malades Pratiques du Québec, Montréal                Undetermined

- Hôpital Charles Lemoyne                                                  24 months

- Hôpital Château Pierrefonds, Pierrefonds                                 24 months

- Hôpital Chibougamau Ltée                                                 24 months

- Hôpital du Christ-Roi, Nicolet                                           18 months

- Hôpital Comtois, Louiseville                                             24 months

- Hôpital Cooke, Trois-Rivières                                            24 months

- Hôpital Crescent, Montréal                                            Undetermined

- Hôpital de l’Enfant-Jésus, Québec                                        18 months

- Hôpital Général de Québec (Notre-Dame de Protection)                     24 months

- Hôpital général de Shefford, Granby                                      18 months

- Hôpital Hôtel-Dieu de Valleyfield                                        18 months

- Hôpital Jean-Talon                                                       18 months

- Hôpital La Providence de Magog                                           24 months

- Hôpital des Laurentides, L’Annonciation                                  24 months

- Hôpital Laval                                                            24 months

- Hôpital Le Gardeur, Repentigny                                           24 months

- Hôpital Notre-Dame, Montréal                                             18 months

- Hôpital Notre-Dame de Chartres, Maria                                    24 months

- Hôpital Notre-Dame de la Garde, Cap-aux-Meules                           24 months

- Hôpital Notre-Dame Ste-Croix, Mont-Laurier                               24 months

- Hôpital Pierre Janet, Hull                                            Undetermined

- Hôpital du Sacré-Coeur, Cartierville                                     18 months

- Hôpital Saint-Julien                                                     24 months

- Hôpital St-Augustin, Québec                                              24 months

- Hôpital St-Benoît, Montréal                                           Undetermined

- Hôpital St-Charles, Joliette                                             18 months

- Hôpital St-François d’Assise, La Sarre                                   24 months

- Hôpital St-Jean-de-Dieu, Montréal                                        18 months

- Hôpital St-Joseph, Granby                                                24 months

- Hôpital St-Joseph, La Tuque                                              18 months

- Hôpital St-Joseph, Lac Mégantic                                          24 months

- Hôpital St-Joseph des convalescents Montréal                          Undetermined

- Hôpital St-Joseph de Lachine                                             24 months

- Hôpital St-Joseph de Maniwaki                                            24 months

- Hôpital St-Joseph de la Providence                                       24 months

- Hôpital St-Joseph, Rimouski                                              24 months

- Hôpital St-Joseph de Rivière-du-Loup                                     24 months

- Hôpital St-Joseph, Thetford-Mines                                        24 months

- Hôpital St-Luc, Montréal                                                 24 months

- Hôpital St-Michel-Archange, Québec                                       24 months

- Hôpital St-Michel de Buckingham                                          24 months

- Hôpital St-Sacrement, Québec                                             18 months

- Hôpital St-Sauveur, Val d’Or                                             24 months

- Hôpital Ste-Anne, Baie St-Paul                                           24 months

- Hôpital Ste-Anne-des-Monts                                               24 months

- Hôpital Ste-Catherine Labouré, Coaticook                                 18 months

- Hôpital Ste-Famille, Ville-Marie                                         18 months

- Hôpital Ste-Marie, Trois-Rivières                                        18 months

- Hôpital Ste-Rose, Laval                                                  24 months

- Hôpital du Très Saint-Rédempteur, Matane                                 24 months

- Hôtel-Dieu d’Amos                                                        18 months

- Hôtel-Dieu de Dolbeau                                                    24 months

- Hôtel-Dieu de Hauterive                                                  24 months

- Hôtel-Dieu de Lévis                                                      24 months

- Hôtel-Dieu de Montmagny                                                  24 months

- Hôtel-Dieu de Montréal                                                   18 months

- Hôtel-Dieu Notre-Dame de l’Assomption, Jonquière                         24 months

- Hôtel-Dieu du Sacré-Coeur de Jésus de Québec                             24 months

- Hôtel-Dieu de Sorel                                                      24 months

- Hôtel-Dieu St-Michel de Roberval                                         24 months

- Hôtel-Dieu St-Vallier, Chicoutimi                                        24 months

- Institut Albert Prévost, Montréal                                        24 months

- Jewish General Hospital                                                  12 months

- Montreal General Hospital                                                12 months

- Queen Elizabeth Hospital, Montréal                                       12 months

- Reddy Memorial Hospital                                               Undetermined

- Sanatorium Bégin                                                         24 months

- Sherbrooke Hospital School of Nursing Assistants                         16 months

II. Institutions that provided the training                              Duration of
necessary to become a child care attendant                                  training
or assistant child care attendant:

- Crèche St-Vincent-de-Paul, Québec                                     Undetermined

- Hôpital Comtois, Louiseville                                          Undetermined

- Hopital Enfant-Jésus, Québec                                          Undetermined

- Hôpital Marie Enfant                                                  Undetermined

- Hôpital de la Miséricorde, Montréal                                      24 months

- Hôpital Notre-Dame de Liesse, Montréal                                   24 months

- Hôpital Saint-Charles de Saint-Hyacinthe                              Undetermined

- Hôpital Saint-Vincent de Paul de Sherbrooke                           Undetermined

- Hôpital Sainte-Marie de Trois-Rivières                                Undetermined

- Hôpital St-François d’Assise, Pointe-aux-Trembles                     Undetermined

- Hôpital St-François d’Assise, Québec                                  Undetermined

- Hôpital St-Michel de Buckingham                                          24 months

- Hôtel-Dieu Notre-Dame de l’Assomption, Jonquière                      Undetermined

- Hôtel-Dieu Sacré-Coeur, Dolbeau                                       Undetermined

- Hôtel-Dieu St-Michel de Roberval                                         24 months

- Ville-Joie Ste-Thérèse, Hull                                            24 months.

O.C. 295-98, s. 2.

SCHEDULE IV.3

(s. 29.7)

TARIFF APPLICABLE TO PAY THE COST OF PENSION CREDIT

Table I

Premium payable by an employee for entitlement to the pension credit referred to in section 88 in respect of years of service prior to 1 July 1982

Premium per $10 of annual pension

Age Rate

18 2.329

19 2.487

20 2.661

21 2.841

22 3.038

23 3.244

24 3.467

25 3.701

26 3.956

27 4.225

28 4.514

29 4.820

30 5.143

31 5.494

32 5.869

33 6.268

34 6.694

35 7.141

36 7.630

37 8.150

38 8.706

39 9.299

40 9.945

41 10.626

42 11.352

43 12.128

44 12.956

45 13.843

46 14.793

47 15.808

48 16.892

49 18.051

50 19.282

51 20.614

52 22.039

53 23.563

54 25.197

55 26.947

56 28.836

57 30.855

58 33.011

59 35.309

60 37.760

61 40.375

62 43.156

63 46.109

64 49.249

65 52.587

66 49.644

67 48.660

68 47.653

69 46.618

Table II

Premium payable by an employee for entitlement to the pension credit referred to in section 88 in respect of years of service following 30 June 1982

Premiums per $10 of annual pension

Age Rate

18 2.795

19 2.985

20 3.193

21 3.410

22 3.646

23 3.892

24 4.160

25 4.441

26 4.747

27 5.070

28 5.417

29 5.784

30 6.172

31 6.592

32 7.043

33 7.521

34 8.033

35 8.570

36 9.156

37 9.781

38 10.448

39 11.159

40 11.934

41 12.751

42 13.623

43 14.553

44 15.547

45 16.611

46 17.752

47 18.970

48 20.271

49 21.661

50 23.138

51 24.736

52 26.446

53 28.276

54 30.236

55 32.337

56 34.603

57 37.026

58 39.613

59 42.371

60 45.312

61 48.450

62 51.787

63 55.330

64 59.098

65 63.105

66 59.572

67 58.392

68 57.184

69 55.942

T.B. 203094, s. 7.

SCHEDULE IV.4

(s. 39)

RATE OF CONTRIBUTION AND FACTOR

Year	Rate of contribution	Factor
2012	8.94%	0.0034
2013	9.18%	0.0071
2014	9.84%	0.0099
2015	10.50%	0.0143
2016	11.12%	0.0189
2017	11.05%	0.0188
2018	10.97%	0.0186
2019	10.88%	0.0184

O.C. 1246-2011, s. 2; O.C. 1104-2013, s. 1; O.C. 1003-2016, s. 1.

SCHEDULE V

(s. 127)

COMPUTATION OF THE RATE OF INTEREST

The formula for the computation of the rate of interest for the reference year is the following:

iy = ( (1 + Ty-1 ) ( 1 + Ty-2 ) ( 1 + Ty-3 ) ) 1/3 - 1

where

Ty-1 is the rate of return for the year preceding the reference year

Ty-2 is the rate of return for the year preceding the reference year by 2 years

Ty-3 is the rate of return for the year preceding the reference year by 3 years

O.C. 1845-88, Sch. V; T.B. 200683, s. 2.

SCHEDULE VI

(s. 49.1)

RATE OF INTEREST

Pursuant to section 49.1, the rate of interest applicable to contributions referred to in subparagraph 1 of the first paragraph of section 219 of the Act corresponds to rate I determined according to the following formula:

I = [(1+i1) nb1/365 × (1+i2) nb2/365] 1/2 -1, where

i1 represents the interest rate of Schedule VI to the Act applicable at the beginning of the employee’s period of membership until the earlier of the following dates: the date of the end of the period of application of the interest rate, the date of the end of the period of membership or 31 December of the year concerned;

nb1 represents the number of days during which the interest rate represented by the variable i 1 is applicable;

i2 represents, where the employee’s period of membership ends on a date later than the date of the end of the period of application of the interest rate represented by the variable i1, the interest rate of Schedule VI to the Act applicable on the day following the end of the period of application until the earlier of the following dates: the date of the end of the period of membership or 31 December of the year concerned;

nb2 represents the number of days during which the interest rate represented by the variable i2 is applicable.

Where the period of membership ends on a date prior to the date of the end of the period of application of the interest rate represented by the variable i1, the term (1+i2) nb2/365 is equal to 1.

T.B. 207216, s. 5; T.B. 213342, s. 3.

TRANSITIONAL

2014

(T.B. 214170) SECTION 3. An application for designation received by the Commission before 7 October 2014 is governed by section 51 of the Regulation under the Act respecting the Government and Public Employees Retirement Plan, as that section read on 6 October 2014.

The obligation prescribed in the second paragraph of section 51 of the Regulation, as it read on 7 October 2014, does not apply to a body designated following such application.

REFERENCES

O.C. 1845-88, 1988 G.O. 2, 4154

S.Q. 1990, c. 87, s. 105

O.C. 422-90, 1990 G.O. 2, 737

O.C. 1610-90, 1990 G.O. 2, 2895

O.C. 883-91, 1991 G.O. 2, 2333

O.C. 884-91, 1991 G.O. 2, 2334

O.C. 927-92, 1992 G.O. 2, 3219

O.C. 1049-92, 1992 G.O. 2, 4057

O.C. 1812-92, 1992 G.O. 2, 5205

O.C. 794-93, 1993 G.O. 2, 3249

O.C. 706-94, 1994 G.O. 2, 2043

O.C. 1321-95, 1995 G.O. 2, 2965

O.C. 1570-95, 1995 G.O. 2, 3563

O.C. 302-96, 1996 G.O. 2, 1603

O.C. 295-98, 1998 G.O. 2, 1420

O.C. 1400-99, 1999 G.O. 2, 5127

T.B. 195704, 2001 G.O. 2, 456

T.B. 197330, 2001 G.O. 2, 6318

O.C. 1531-2001, 2002 G.O. 2, 246

T.B. 200380, 2003 G.O. 2, 3365

T.B. 200521, 2004 G.O. 2, 22

T.B. 200683, 2004 G.O. 2, 1105

T.B. 201421, 2004 G.O. 2, 2509

T.B. 201864, 2005 G.O. 2, 271

O.C. 4-2005, 2005 G.O. 2, 469

T.B. 202419, 2005 G.O. 2, 1727

T.B. 203094, 2005 G.O. 2, 5493

T.B. 204928, 2007 G.O. 2, 1436

O.C. 1035-2007, 2007 G.O. 2, 3677

T.B. 205756, 2007 G.O. 2, 3981

T.B. 206221, 2008 G.O. 2, 1165

T.B. 206316, 2008 G.O. 2, 1297

T.B. 207216, 2009 G.O. 2, 121

T.B. 208555, 2010 G.O. 2, 155

T.B. 209326, 2010 G.O. 2, 2785

O.C. 1077-2010, 2010 G.O. 2, 3846A

T.B. 210068, 2011 G.O. 2, 955

O.C. 1246-2011, 2011 G.O. 2, 3655A

T.B. 211355, 2012 G.O. 2,1467

T.B. 211915, 2012 G.O. 2, 3156

O.C. 1104-2013, 2013 G.O. 2, 3191

T.B. 213342, 2013 G.O. 2, 3272

T.B. 213423, 2013 G.O. 2, 3731

T.B. 214170, 2014 G.O. 2, 2435

S.Q. 2015, c. 20, s. 61

T.B. 216001, 2016 G.O. 2, 1233

T.B. 216996, 2016, G.O. 2, 4111

O.C. 1003-2016, 2016 G.O. 2, 4167

T.B. 219766, 2018 G.O. 2, 3611

T.B. 221070, 2019 G.O. 2, 1615