R-10, r. 4 - Regulation respecting the application of Title IV.2 of the Act respecting the Government and Public Employees Retirement Plan

Updated to 1 November 2022

This document has official status.

chapter R-10, r. 4

Regulation respecting the application of Title IV.2 of the Act respecting the Government and Public Employees Retirement Plan

Act respecting the Government and Public Employees Retirement Plan

(chapter R-10, ss. 215.12, 215.13 and 215.17).

CHAPTER 0.1 ACTUARIAL REDUCTION OFFSET

T.B. 203096, s. 1.

0.1. For the purposes of section 215.11.13 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the amount of the pension and, where applicable, of the pension credit shall be increased by an amount corresponding to the actuarial reduction applicable under the person’s plan if the person pays the amount established in accordance with the actuarial method and assumptions determined in Schedule III.

If a part of the amount is paid, the increase referred to in the first paragraph shall be adjusted in the proportion of the amount paid over the amount established for the purposes of that paragraph.

T.B. 203096, s. 1.

CHAPTER I COMPUTATION OF PENSIONABLE SALARY, ANNUALIZED PENSIONABLE SALARY, CREDITED SERVICE, CONTRIBUTIONS AND CONTRIBUTORY AMOUNTS FOR THE PURPOSES OF CERTAIN PENSION PLANS AND PURSUANT TO CERTAIN PROVISIONS OF THE CONDITIONS OF EMPLOYMENT

O.C. 690-96, chap. I; T.B. 208551, s. 1.

1. This Chapter applies to persons who are members of one of the retirement plans listed in Schedule I.

O.C. 690-96, s. 1.

2. The application of the provisions of the conditions of employment in respect of alternative work schedules allowing a person to reduce the time worked at his duties shall not result in a reduction of the service or salary used for the purposes of one of the pension plans referred to in section 1, where the person has accomplished at least 36 months of service with an employer contemplated by one of the plans.

To that end, a person’s service is the service which would have been credited to him and his pensionable salary is the pensionable salary which he would have received or which, for a period in respect of which salary insurance applies or where the person did not take maternity leave, he or she would have been entitled to receive, had it not been for the application of such provisions. Contributions shall be paid to Retraite Québec in accordance with the provisions of the pension plan in question. The same applies to any contributory amounts that must be paid by employers.

O.C. 690-96, s. 2; O.C. 803-98, s. 1.

3. The granting of leave without pay under an agreement intended to reduce certain costs arising from his conditions of employment shall not result in the reduction of the service or salary used for the purposes of one of the pension plans referred to in section 1.

To that end, a person’s service is the service which would have been credited to him and his pensionable salary is the pensionable salary which he would have received, had such leave not been granted. Contributions shall be paid to Retraite Québec in accordance with the provisions of the pension plan in question. The same applies to any contributory amounts that must be paid by employers.

O.C. 690-96, s. 3; O.C. 803-98, s. 2.

4. The service and the salary used for the purposes of one of the pension plans referred to in section 1 shall not be reduced during the days and parts of a day of a person’s leave without pay where the person’s conditions of employment provide for payment of a contribution in accordance with his pension plan during the time he benefits therefrom. To that end, a person’s service is the service which would have been credited to him and his pensionable salary is the pensionable salary which he would have received, had such leave not been granted. Contributions shall be paid to Retraite Québec in accordance with the provisions of the pension plan in question. The same applies to any contributory amounts that must be paid by employers.

Notwithstanding the first paragraph, conditions of employment may provide that a person’s service is less than the service which would have been credited to him and that his pensionable salary is less than the salary which he would have received. In that case, that person may have the days and parts of a day not credited counted in accordance with the provisions of the retirement plan of which the person is a member respecting the redemption of a leave without pay even if he does not hold pensionable employment.

The service and the salary used for the purposes of the pension plan concerned are not reduced during the days and parts of a day of an absence described in subparagraph 5 of the first paragraph of section 0.0.0.2 of the Regulation respecting the application of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1, r. 1), of section 0.1.1 of the Regulation under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10, r. 2), of section 2.2 of the Regulation under the Act respecting the Teachers Pension Plan (chapter R-11, r. 1), of section 3.1 of the Regulation under the Act respecting the Civil Service Superannuation Plan (chapter R-12, r. 1) or of section 1.2 of the Regulation under the Act respecting the Pension Plan of Management Personnel (chapter R-12.1, r. 1), if the agreement concerned provides for payment of a contribution pursuant to the person’s pension plan. For that purpose, a person’s service is the service that would have been credited and the person’s pensionable salary is the pensionable salary that would have been received, had the person not been dismissed. Contributions must be paid to Retraite Québec in accordance with the provisions of the person’s pension plan. The same applies to any contributory amounts that must be paid by employers. Despite the foregoing, the agreement may provide that a person’s service is less than the service that would have been credited and that the person’s pensionable salary is less than the salary that would have been received. In that case, the person may have the days and parts of a day not credited counted in accordance with the provisions concerning redemption of absence without pay in the retirement plan of which the person is a member even though the person does not hold pensionable employment.

This section does not apply in respect of an absence described in subparagraphs 3 and 4 of the first paragraph of section 0.0.0.2 of the Regulation respecting the application of the Act respecting the Pension Plan of Certain Teachers, of section 0.1.1 of the Regulation under the Act respecting the Government and Public Employees Retirement Plan, of section 2.2 of the Regulation under the Act respecting the Teachers Pension Plan, of section 3.1 of the Regulation under the Act respecting the Civil Service Superannuation Plan or of section 1.2 of the Regulation under the Act respecting the Pension Plan of Management Personnel.

O.C. 690-96, s. 4; O.C. 964-2000, s. 1; T.B. 219767, s. 1.

4.0.1. Where his conditions of employment so provide, the person referred to in section 4 may have the days and parts of a day during which he benefited from a full-time leave without pay for a period that preceded immediately the beginning of the leave referred to in this section counted in accordance with the provisions of the retirement plan of which the person is a member respecting the redemption of a leave without pay even if he does not hold pensionable employment and except if that leave has been otherwise credited under his retirement plan.

O.C. 964-2000, s. 2.

4.1. The pensionable salary used for the purposes of the Pension Plan of Certain Teachers, the Government and Public Employees Retirement Plan or the Teachers Pension Plan is the salary that the teacher would have received, had it not been for the postponement of the increase in the teachers’ rates and salaries for the 1996-1997, 1997-1998, 1999-2000, 2000-2001 and 2001-2002 school years under the provisions of the teacher’s conditions of employment. Contributions shall be paid to Retraite Québec in accordance with the provisions of the pension plan in question. The same applies to any contributory amounts that must be paid by employers.

The first paragraph also applies in respect of the Pension Plan of Management Personnel effective, however, from 1  January 2001.

O.C. 803-98, s. 3; T.B. 195745, s. 1; T.B. 200048, s. 1.

4.2. The annualized pensionable salary of a person who ceases to be a member of one of the plans referred to in paragraphs 1 to 5.1 and 9 of Schedule I after 31  December 2009 is, for the purposes of computing the person’s accrued pension, the salary that would have been determined for that person if the person had not availed himself or herself of the measures provided for in sections 2 to 4.

T.B. 208551, s. 2.

CHAPTER II TRANSFER OF BENEFITS IN THE CASE OF A PERSON ENTITLED ONLY TO A DEFERRED PENSION

5. Except in the case of a pensioner, a person who, after 31 December 1995, ceases to be a member of the Government and Public Employees Retirement Plan, the Teachers Pension Plan or the Civil Service Superannuation Plan or, after 31 December 2000, ceases to be a member of the Pension Plan of Management Personnel and who is entitled only to a deferred pension is entitled to have transferred to a locked-in retirement account or a life income fund the higher of the following amounts, where the person applies for a pension after the expiry of 210 days from the date on which he was last a member within the meaning of his pension plan but before the earliest date on which he may anticipate payment of his deferred pension:

(1)  the total contributions, with any interest accrued up to the date on which the application is received, in accordance with his pension plan; or

(2)  the actuarial value of his pension, established on that date in accordance with the actuarial assumptions and methods prescribed in Schedule III.

Where the person referred to in the first paragraph ceases to be a member within the meaning of his pension plan in the 12 months preceding the earliest date on which he may anticipate payment of his deferred pension, he is entitled to the transfer provided for in the first paragraph after the expiry of the 210-day period prescribed therein but no later than 12 months following the date on which he ceases to be a member within the meaning of his pension plan.

For the purposes of this section,

(1)  contributions to the Government and Public Employees Retirement Plan include the sums referred to in section 50 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), with the exception of the sums paid by the person or transferred to that plan and for which the person has obtained a pension credit, and in establishing the total of such contributions, the second paragraph of section 55 and section 58 of that Act are taken into account. In addition, where section 99 of that Act applies, the contributions and the actuarial value of the pension applying to the years and parts of a year of service credited under sections 85.1, 85.3 and 98 of that Act are excluded; and

(1.1)  contributions to the Pension Plan of Management Personnel include the amounts referred to in section 73 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), and in establishing the total of such contributions, the second paragraph of section 77 and section 79 of that Act are taken into account. In addition, where section 140 of that Act applies, the contributions and the actuarial value of the pension relating to the years and parts of a year of service credited under sections 126, 130 and 139 of that Act are excluded;

(2)  contributions to the Teachers Pension Plan include the amounts referred to in section 58 of the Act respecting the Teachers Pension Plan (chapter R-11), and contributions to the Civil Service Superannuation Plan include the amounts referred to in section 82.1 of the Civil Service Superannuation Plan (chapter R-12).

The amount to which the first paragraph refers bears interest, compounded annually, at the rate determined in Schedule VII to the Act or, in the case of the Pension Plan of Management Personnel, at the rate determined in Schedule VIII to the Act respecting the Pension Plan of Management Personnel, in force on the date the application is received at Retraite Québec and computed from that date until the date of the transfer. In the event of death, that amount accrued with the interest is paid to the spouse or, if there is no spouse, to the successors.

In the case of the Government and Public Employees Retirement Plan and the Pension Plan of Management Personnel, the 210-day period provided for in the first and second paragraphs applies from the date on which the person ceased to be a member of either of the plans for the last time.

The expressions “locked-in retirement account” and “life income fund” have the meaning assigned to them by the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6).

O.C. 690-96, s. 5; T.B. 200048, s. 2; T.B. 202421, s. 1; T.B. 216004, s. 1.

6. Where a person avails himself of section 5, the actuarial value of any pension credit obtained under his pension plan, established on the date on which the application is received in accordance with the actuarial assumptions and methods prescribed in Schedule III, shall be transferred, where applicable, to a locked-in retirement account or to a life income fund. That value bears interest at the rate computed in accordance with the fourth paragraph of section 5. In the event of death, that value accrued with interest is paid to the spouse or, if there is no spouse, to the successors.

The first paragraph also applies to any person who has obtained a pension credit under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and who is referred to in section 3.2 of that Act.

O.C. 690-96, s. 6; O.C. 945-96, s. 1; T.B. 200048, s. 3; T.B. 202421, s. 2; T.B. 203096, s. 2.

7. An amount transferred under section 5 and, where applicable, under section 6 shall not exceed the upper limit established for that purpose under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)). Where the amount exceeds that upper limit, the amount in excess shall be reimbursed to the person. In case of death, that amount in excess is paid to the spouse or, where there is no spouse, to the assigns. Such transfer and, where applicable, such reimbursement cancel entitlement to any other benefit, advantage or reimbursement provided for by the pension plan under which they are made.

O.C. 690-96, s. 7.

7.1. Following receipt of an application for a pension from a person benefiting from the entitlement provided for in section 5 and, where applicable, section 6, Retraite Québec sends to that person a notice informing him or her of the amount that may be transferred to a locked-in retirement account or a life income fund and, where applicable, of the amount in excess referred to in section 7.

The application for a pension is deemed to never have been made if the expression of the will of the person concerned by the transfer is not received by Retraite Québec within 30 days following the date of the notice referred to in the first paragraph.

T.B. 216004, s. 2.

8. A person who avails himself of section 5 and, where applicable, of section 6 and who, for not less than 3 months, has held or again held pensionable employment under the Government and Public Employees Retirement Plan may cause to be credited to the pension plan of which he was a member before the date of transfer the years or parts of a year of service that were credited to him before that date, where the person applies therefor and pays an amount equal to the amount transferred to him and, where applicable, reimbursed to him, with interest, compounded annually, at the rates determined in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) from the date of the transfer and, where applicable, the date of the reimbursement until the date the application is received at Retraite Québec and at the rate determined in Schedule VII to that Act from the day following the latter date until the date of the redemption proposal made by Retraite Québec in accordance with the pension plan under which the transfer and, where applicable, the reimbursement are made.

For the purposes of the first paragraph, where a person was a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel before the date of the transfer and the person holds or again holds employment under either of those plans, the years or parts of a year of service that were credited before the date of the transfer are credited under the plan of which the person is a member after that date, and the interest rates are those of that plan, namely the rates determined in Schedules VI and VII to the Act respecting the Government and Public Employees Retirement Plan or the rates determined in Schedules VII and VIII to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1).

The amount established under the first paragraph is payable on the date of expiry of the redemption proposal, in a cash sum taken from the amounts in a registered retirement savings plan or a registered pension plan within the meaning of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

The person may also be credited with the years or parts of a year of service with which he had been credited before the date of the transfer and, where applicable, of the reimbursement of the amount referred to in section 6, and the first, second and third paragraphs apply with the necessary modifications. The person is then entitled to a pension credit equal to the pension credit to which he would have been entitled had he never received that transfer and, where applicable, that reimbursement.

Any amount paid to Retraite Québec pursuant to this section shall be deposited with the Caisse de dépôt et placement du Québec or, where applicable, with the Consolidated Revenue Fund, depending on the source of the amounts constituting its actuarial value at the time of transfer and, where applicable, of the first reimbursement. Where a person holds or again holds pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, the amount paid to Retraite Québec shall be deposited into the pension fund concerned at the Caisse. Where applicable, the fourth paragraph of section 178 of the Act respecting the Pension Plan of Management Personnel applies, with the necessary modifications.

O.C. 690-96, s. 8; T.B. 200048, s. 4; T.B. 202421, s. 3.

8.1. Sections 6, 7 and 8 apply, with the necessary modifications, to any employee who is a member of the Pension Plan of Management Personnel who has obtained a pension credit under the Teachers Pension Plan or the Civil Service Superannuation Plan, having regard to section 28.5.12 of the Act respecting the Teachers Pension Plan (chapter R-11) and section 99.17.7 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), as the case may be.

T.B. 200048, s. 5.

CHAPTER III ANTICIPATION OF A DEFERRED PENSION

DIVISION I GENERAL

9. A person who, after 31 December 1995, ceases to be a member of the Government and Public Employees Retirement Plan, the Teachers Pension Plan or the Civil Service Superannuation Plan or, after 31 December 2000, ceases to be a member of the Pension Plan of Management Personnel and who is entitled only to a deferred pension may anticipate payment of that pension on the date of his fifty-fifth birthday or thereafter.

O.C. 690-96, s. 9; T.B. 200048, s. 6.

10. To avail himself of section 9, a person shall apply therefor to Retraite Québec and shall retire from the date on which the application is received or, where applicable, from any later date chosen by the person but not later than the date of his sixty-fifth birthday or, in the case of a female teacher or a female officer, her sixtieth birthday.

Any person who makes an application for a pension may cancel it provided that the first payment of the pension whose amount was calculated from the amount of pension confirmed by Retraite Québec has not been cashed and provided that the amounts already paid, where applicable, are reimbursed.

O.C. 690-96, s. 10; T.B. 216004, s. 3.

DIVISION II GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN

11. The annual amount of a deferred pension under the Government and Public Employees Retirement Plan payment of which is anticipated under this Chapter shall be established as follows:

(1)  by computing such pension in the same manner as the pension granted under that plan, irrespective of the limit provided for in the first paragraph of section 18.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10);

(2)  by indexing annually the pension obtained under paragraph 1 by the rate of increase in the Pension Index determined by the Act respecting the Québec Pension Plan (chapter R-9), from 1 January following the date on which the employee ceases to be a member of the plan until 1 January of the year in which he retires. However, the part of the pension that applies to the years of service credited after 31 December 1991 shall not, on the date of the person’s retirement, exceed the amount obtained by adding the following amounts:

(a)  the amount obtained by multiplying the upper limit for the benefits determined, applicable for the year in which the person retires and established under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), by the number of years of service credited after 31 December 1991; and

(b)  the amount obtained by computing the reduction provided for in section 39 of the Act respecting the Government and Public Employees Retirement Plan, counting only the years of service credited after 31 December 1991;

(3)  by reducing the amount obtained under paragraph 2, during the pension payment period, by 1/2 of 1% per month, computed for each month between the date of the employee’s retirement and the date of his 65th birthday;

(4)  by reducing the amount obtained under paragraph 3 by the amount obtained under the first paragraph of section 39 of that Act, with the latter amount being indexed in the manner prescribed in paragraph 2 and reduced in the manner prescribed in paragraph 3; and

(5)  by applying to the amount obtained under paragraph 4, on the date of the employee’s retirement and by using the actuarial assumptions and methods provided for in Schedule III, the second paragraph of section 54 of that Act.

Where an employee makes the election provided for in section 43.1 of that Act, the pension obtained under the first paragraph shall be reduced by 2%.

O.C. 690-96, s. 11; O.C. 945-96, s. 2; T.B. 208551, s. 3; T.B. 216997, s. 1.

11.1. The reduction factor prescribed in subparagraph 3 of the first paragraph of section 11, for the employee covered by Title IV.0.1 of the Act and who ceases to be a member of the plan on 31 December 1999 or after that date, shall be equal to ¼ of 1% per month.

O.C. 964-2000, s. 3.

12. The adjustment on 1 January following the date of the employee’s retirement as a result of the indexing prescribed in section 77 of that Act shall be made proportionately to the number of days for which the pension was paid during the year in which the employee retired, in relation to the total number of days in that year.

O.C. 690-96, s. 12.

13. Where the provisions of that Act pertaining to a pensioner’s return to work apply to the pension of an employee who anticipated payment thereof under this Chapter, that pension, for the purposes of section 119 of that Act, shall be recomputed as follows:

(1)  by recomputing the pension in accordance with the provisions of the Government and Public Employees Retirement Plan, to take into account the pensioner’s pensionable salary and the years of service credited to him for the period during which the pension ceases to be paid;

(2)  by reducing the amount obtained under paragraph 1, during the pension payment period, by the percentage of actuarial reduction that applied to the pension on the date of retirement; and

(3)  by reducing the amount obtained under paragraph 2 by the amount obtained under the first paragraph of section 39 of that Act, with the latter amount being reduced by the percentage referred to in paragraph 2.

This section applies only in respect of a pensioner who went back to work before 1 January 2007.

O.C. 690-96, s. 13; T.B. 208551, s. 4.

DIVISION III TEACHERS PENSION PLAN

14. The annual amount of a deferred pension under the Teachers Pension Plan payment of which is anticipated under this Chapter shall be established as follows:

(1)  by computing such pension in the same manner as the pension granted under that plan;

(2)  by reducing the amount obtained under paragraph 1, during the pension payment period, by 0.5% per month, computed for each month between the date of the teacher’s retirement and the date of his sixty-fifth birthday or, in the case of a female teacher, her sixtieth birthday; and

(3)  by reducing the amount obtained under paragraph 2 by the amount obtained under the first paragraph of section 38 of the Act respecting the Teachers Pension Plan (chapter R-11), with the latter amount being reduced, during the pension payment period, by 0.5% per month, computed for each month between the date of the teacher’s retirement and the date of his sixty-fifth birthday.

O.C. 690-96, s. 14.

DIVISION IV CIVIL SERVICE SUPERANNUATION PLAN

15. The annual amount of a deferred pension under the Civil Service Superannuation Plan payment of which is anticipated under this Chapter shall be established as follows:

(1)  by computing that pension in the same manner as the pension granted under that plan;

(2)  by reducing the amount obtained under paragraph 1, during the pension payment period, by 0.5% per month, computed for each month between the date of the officer’s retirement and the date of his sixty-fifth birthday or, in the case of a female officer, her sixtieth birthday; and

(3)  by reducing the amount obtained under paragraph 2 by the amount obtained under the first paragraph of section 63.3 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), with the latter amount being reduced, during the pension payment period, by 0.5% per month, computed for each month between the date of the officer’s retirement and the date of his sixty-fifth birthday.

O.C. 690-96, s. 15.

DIVISION V PENSION PLAN OF MANAGEMENT PERSONNEL

T.B. 200048, s. 7.

15.1. The annual amount of a deferred pension under the Pension Plan of Management Personnel, payment of which is anticipated under this Chapter, shall be established as follows:

(1)  by computing the pension in the same manner as the pension granted under that plan, irrespective of the limit provided for in the first paragraph of section 30 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1);

(2)  by indexing annually the pension obtained under subparagraph 1 by the rate of increase in the Pension Index determined by the Act respecting the Québec Pension Plan (chapter R-9), from 1 January following the date on which the employee ceases to be a member of the plan until 1 January of the year in which the employee retires. However, the part of the pension that applies to the years of service credited after 31 December 1991 may not, on the date of the person’s retirement, exceed the amount obtained by adding the following amounts:

(a)  the amount obtained by multiplying the upper limit for the benefits determined, applicable for the year in which the person retires and established under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), by the number of years of service credited after 31 December 1991; and

(b)  the amount obtained by computing the reduction provided for in section 57 of the Act respecting the Pension Plan of Management Personnel, counting only the years of service credited after 31 December 1991;

(3)  by reducing the amount obtained under subparagraph 2, during the pension payment period, by 1/2 of 1% per month, computed for each month between the date of the employee’s retirement and the date of the employee’s sixty-fifth birthday;

(4)  by reducing the amount obtained under subparagraph 3 by the amount obtained under the first paragraph of section 57 of that Act, with the latter amount being indexed in the manner prescribed in subparagraph 2 and reduced in the manner prescribed in subparagraph 3; and

(5)  by applying the second paragraph of section 76 of that Act to the amount obtained under subparagraph 4, on the date of the employee’s retirement, using the actuarial assumptions and methods provided for in Schedule III.

Where an employee makes the election provided for in section 63 of that Act, the pension obtained under the first paragraph shall be reduced by 2%.

T.B. 200048, s. 7; T.B. 208551, s. 5; T.B. 211994, s. 1; T.B. 218308, s. 1.

15.2. The adjustment on 1 January following the date of the employee’s retirement as a result of the indexing prescribed in section 115 of that Act shall be made proportionately to the number of days for which the pension was paid during the year in which the employee retired in relation to the total number of days in that year.

T.B. 200048, s. 7.

15.3. Where the provisions of that Act pertaining to a pensioner’s return to work apply to the pension of an employee who anticipated payment thereof under this Chapter, that pension shall, for the purposes of section 155 of that Act, be recomputed as follows:

(1)  by recomputing the pension in accordance with the provisions of the Pension Plan of Management Personnel to take into account the pensioner’s pensionable salary and the years of service credited for the period during which the pension ceases to be paid;

(2)  by reducing the amount obtained under paragraph 1, during the pension payment period, by the percentage of actuarial reduction that applied to the pension on the date of retirement; and

(3)  by reducing the amount obtained under paragraph 2 by the amount obtained under the first paragraph of section 57 of that Act, with the latter amount being reduced by the percentage referred to in paragraph 2.

T.B. 200048, s. 7.

CHAPTER IV

(Revoked)

O.C. 690-96, c. IV; T.B. 200048, s. 8.

16. (Revoked).

O.C. 690-96, s. 16; O.C. 945-96, s. 3; T.B. 200048, s. 8.

17. (Revoked).

O.C. 690-96, s. 17; T.B. 200048, s. 8.

18. (Revoked).

O.C. 690-96, s. 18; T.B. 200048, s. 8.

19. (Revoked).

O.C. 690-96, s. 19; T.B. 200048, s. 8.

20. (Revoked).

O.C. 690-96, s. 20; T.B. 200048, s. 8.

21. (Revoked).

O.C. 690-96, s. 21; O.C. 945-96, s. 4; T.B. 200048, s. 8.

22. (Revoked).

O.C. 690-96, s. 22; T.B. 200048, s. 8.

23. (Revoked).

O.C. 690-96, s. 23; T.B. 200048, s. 8.

CHAPTER V

(Revoked)

O.C. 690-96, c. V; O.C. 803-98, s. 4.

DIVISION I

(Revoked)

O.C. 690-98, c. V, Div. I; O.C. 803-98, s. 4.

24. (Revoked).

O.C. 690-96, s. 24; O.C. 803-98, s. 4.

25. (Revoked).

O.C. 690-96, s. 25; O.C. 803-98, s. 4.

26. (Revoked).

O.C. 690-96, s. 26; O.C. 803-98, s. 4.

27. (Revoked).

O.C. 690-96, s. 27; O.C. 803-98, s. 4.

28. (Revoked).

O.C. 690-96, s. 28; O.C. 803-98, s. 4.

29. (Revoked).

O.C. 690-96, s. 29; O.C. 803-98, s. 4.

30. (Revoked).

O.C. 690-96, s. 30; O.C. 803-98, s. 4.

DIVISION II

(Revoked)

O.C. 690-98, c. V, Div. II; O.C. 803-98, s. 4.

31. (Revoked).

O.C. 690-96, s. 31; O.C. 803-98, s. 4.

32. (Revoked).

O.C. 690-96, s. 32; O.C. 803-98, s. 4.

33. (Revoked).

O.C. 690-96, s. 33; O.C. 803-98, s. 4.

34. (Revoked).

O.C. 690-96, s. 34; O.C. 803-98, s. 4.

35. (Revoked).

O.C. 690-96, s. 35; O.C. 803-98, s. 4.

36. (Revoked).

O.C. 690-96, s. 36; O.C. 803-98, s. 4.

DIVISION III

(Revoked)

O.C. 690-96, c. V, Div. III; O.C. 803-98, s. 4.

37. (Revoked).

O.C. 690-96, s. 37; O.C. 803-98, s. 4.

38. (Revoked).

O.C. 690-96, s. 38; O.C. 803-98, s. 4.

CHAPTER VI SPECIAL PROVISIONS CONCERNING CERTAIN CONTRIBUTIONS AND CONTRIBUTORY AMOUNTS

T.B. 200048, s. 9.

38.1. A person may be credited, in whole or in part, with the years of service accumulated as an employee of one of the employers designated in Schedule V in respect of which that employer has not withheld from the pensionable salary the annual amount provided for in the pension plans referred to in paragraphs 1 and 3 to 5 of Schedule I. To that end, the person shall pay an amount corresponding to the value of the contributions not withheld, in accordance with the terms and conditions determined in this Chapter.

For the purposes of the first paragraph, the person must, on 16 June 2000, satisfy one of the following conditions:

(1)  be a member of one of the plans referred to in the first paragraph;

(2)  be a pensioner under one of those plans; or

(3)  have ceased to be a member of one of those plans.

In addition, the years of service may be credited to the plan only to the extent that they have not otherwise been credited or counted.

T.B. 200048, s. 9.

38.2. An employee referred to in subparagraph 1 of the second paragraph of section 38.1 may be credited, in whole or in part, with the years of service in respect of which the annual amount has not been withheld, if the employee makes an application to that effect within 12 months of receiving the notice from the Commission informing the employee of the right to elect to have the provisions of this Chapter apply. In the case of an employee who, on 16 June 2000, is working for the same employer as the employer referred to in the first paragraph of section 38.1, the years of service shall be credited except on contrary notice from the employee received by the Commission before the date of the employee’s retirement.

The amount referred to in section 38.1 shall be paid in a lump sum, by instalments spread out before the retirement date, or as a set-off on the amount of the pension.

If the employee ceases to be a member of the pension plan before being eligible for the pension and requests a refund of his or her contributions, the contributions referred to in the first paragraph are presumed paid for the purposes of establishing the rights arising out of the pension plan. However, the value of those contributions is not included in the amount refunded if the employee has not paid the cost. This rule also applies where a person elects to have the provisions of Chapter II apply, with the necessary modifications.

Where the 12-month period provided for in the first paragraph extends beyond 16 June 2005, the application must be received by the Commission at the latest by that date.

T.B. 200048, s. 9.

38.3. If the employee referred to in section 38.2 dies, the contributions not withheld are presumed paid to determine the spouse’s entitlement to a pension.

If an employee who dies is not eligible for a pension, the third paragraph of section 38.2 applies for the purpose of establishing the rights of the spouse or, where there is no spouse, of the successors.

T.B. 200048, s. 9.

38.4. A person referred to in subparagraph 2 or 3 of the second paragraph of section 38.1 may also be credited, in whole or in part, with the years of service in respect of which the annual amount has not been withheld, if the person makes an application to that effect within 12 months of receiving a notice from the Commission informing the person of his or her right to have the provisions of this Chapter apply. The amount referred to in the first paragraph of section 38.1 shall be paid in a lump sum or, where applicable, as a set-off on the amount of the pension.

The 12-month period provided for in the first paragraph applies in accordance with the fourth paragraph of section 38.2.

In the case of a person referred to in subparagraph 3 of the second paragraph of section 38.1, the amount referred to in the first paragraph bears interest, compounded annually, from the expiry of the 12-month period provided for in the first paragraph, at the rate provided for, for each period, in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10). However, interest ceases to be computed from the date on which the person again becomes a member of the Government and Public Employees Retirement Plan or of the Pension Plan of Management Personnel. In that case, section 38.2 applies.

T.B. 200048, s. 9.

38.5. A person who elects to have section 38.2 or 38.4 apply may also be credited, in whole or in part, with the years of service during which the Act respecting the Government and Public Employees Pension Plan (chapter R-10) did not apply to the person while that person held casual employment, in accordance with section 115.1 of that Act. Section 115.1, as it read on 31 May 2001, applies, except that the interest payable begins to accrue on the date on which the person became a member of the plan after the period of service the person is having credited. The amount required of the person may be paid by instalments or as a set-off on the amount of the person’s pension and, in those cases, section 115.2 of that Act applies.

To benefit from the application of the first paragraph, the person must make an application to the Commission within the period provided for in section 38.2 or 38.4, as the case may be.

T.B. 200048, s. 9.

38.6. Where the years of service are credited in part only, they are credited in proportion to the amount paid by the person. In that case, the most recent service is credited first.

T.B. 200048, s. 9.

38.7. For the purposes of this Chapter, set-off on the sums owing by the person is effected on the amount of pension or arrears payable to the person by the withholding of an amount corresponding to 10% of the amount of pension or arrears, as the case may be.

The provisions of the Act that concern set-off apply, having regard to the first paragraph.

T.B. 200048, s. 9.

38.8. For the purposes of Chapter II of this Regulation and the provisions of the pension plan concerned, the interest on amounts paid under this Chapter is computed as of the date on which the amounts are paid.

T.B. 200048, s. 9; T.B. 208551, s. 6.

38.9. A person who has elected to have this Chapter apply may not so elect again.

T.B. 200048, s. 9.

38.10. The terms and conditions that apply under the pension plan concerned to the cost of redemption paid by instalments also apply to any amount owing under this Chapter that is paid by instalments.

T.B. 200048, s. 9.

38.11. The adjustment of the amount of a pension resulting from the application of this Chapter has effect from 16 June 2000 or, where the date of retirement is after that date, from the date of retirement.

T.B. 200048, s. 9.

38.12. The employers referred to in Schedule VI must pay to Retraite Québec any contributory amount they should have paid under the applicable pension plan. However, no interest is payable.

T.B. 200048, s. 9.

38.13. In no case may the application of the provisions of this Chapter exceed the limits authorized under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

T.B. 200048, s. 9.

38.14. This Chapter applies, with the necessary modifications, to any person to whom the Pension Plan of Management Personnel applies after 31 December 2000. For the purposes of the third paragraph of section 38.4, however, the rate of interest is the rate determined pursuant to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) and for the purposes of section 38.5, the references to sections 115.1 and 115.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) are references to sections 146 and 147 of the Act respecting the Pension Plan of Management Personnel.

T.B. 200048, s. 9.

38.15. The years or parts of a year referred to in sections 38.2 and 38.4 are considered to have been redeemed for the purposes of the provisions concerning the partition of benefits accrued under the pension plan concerned.

T.B. 200048, s. 9.

39. (Omitted).

O.C. 690-96, s. 39.

SCHEDULE I

(s. 1)

PENSION PLANS

(1) The Pension Plan of Certain Teachers (chapter R-9.1);

(2) the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2);

(3) the Government and Public Employees Retirement Plan (chapter R-10);

(4) the Teachers Pension Plan (chapter R-11);

(5) the Civil Service Superannuation Plan (chapter R-12);

(5.1) the Pension Plan of Management Personnel (chapter R-12.1);

(6) the Régime de retraite des employés du Centre hospitalier Côte-des-Neiges (O.C. 397-78, 78-02-16 and O.C. 2497-81, 81-09-10);

(7) the Régime de retraite des anciens employés de la Ville de St-Laurent (O.C. 842-82, 82-04-08);

(8) the Régime de retraite des anciens employés de la cité de Westmount (O.C. 2174-84, 84-10-03); and

(9) the Pension plan for federal employees transferred to employment with the gouvernement du Québec (chapter R-10, r. 10).

O.C. 690-96, Sch. I; T.B. 200048, s. 10.

SCHEDULE II

(Revoked)

O.C. 690-96, Sch. II; O.C. 803-98, s. 5.

SCHEDULE III

(ss. 0.1, 5, 6, 11 and 15.1)

ACTUARIAL METHOD AND ASSUMPTIONS

For the purposes of this Schedule, “CIA Standard” means section 3500 of the Standards of Practice of the Canadian Institute of Actuaries concerning pension commuted values in force on 1 February 2022.

Actuarial method

The actuarial method is the “benefit allocation” method.

For the purposes of section 11, the actuarial value corresponds to the sum of 25% of the actuarial value determined for a male and 75% of the actuarial value determined for a female.

For the purposes of section 15.1, the actuarial value corresponds to the sum of 40% of the actuarial value determined for a male and 60% of the actuarial value determined for a female.

Actuarial assumptions

(1) Mortality rates:

The mortality rates are those taken from the mortality table promulgated by the Actuarial Standards Board of the Canadian Institute of Actuaries, whose date of coming into force is 1 October 2015.

(2) Interest rates:

The interest rates are those determined in accordance with the CIA Standard. The result must be rounded to the nearest multiple of 0.10%.

(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 level	Addition to the result of the PI-3% formula	Adjusted indexing rate	Addition to the result of the 50% PI, min. PI-3% formula	Adjusted indexing rate
0	0.00	0.00	0.20	0.20
0.5	0.00	0.00	0.10	0.35
1.0	0.00	0.00	0.05	0.55
1.5	0.05	0.05	0.00	0.75
2.0	0.10	0.10	0.00	1.00
2.5	0.20	0.20	0.00	1.25
3.0	0.40	0.40	0.00	1.50
3.5	0.20	0.70	0.00	1.75
4.0	0.10	1.10	0.00	2.00
4.5	0.05	1.55	0.00	2.25

The result must be rounded to the nearest multiple of 0.10%.

(4) Turnover rate: Nil

(5) Disability rate: Nil

(6) Proportion of persons with a spouse at death for the Government and Public Employees Retirement Plan, the Pension Plan of Peace Officers in Correctional Services or the Pension plan for federal employees transferred to employment with the Gouvernement du Québec:

Age	Male	Female
18-59 years old	65%	60%
60-64 years old	65%	55%
65-69 years old	60%	50%
70-74 years old	60%	40%
75-79 years old	60%	30%
80-84 years old	60%	20%
85-89 years old	50%	10%
90-109 years old	40%	5%
110 years old and older	0%	0%

Proportion of persons with a spouse at death for the Pension Plan of Certain Teachers or the Teachers Pension Plan:

Age	Male	Female
18-59 years old	70%	60%
60-64 years old	70%	55%
65-69 years old	70%	50%
70-74 years old	70%	40%
75-79 years old	70%	30%
80-84 years old	70%	20%
85-89 years old	60%	10%
90-109 years old	50%	5%
110 years old and older	0%	0%

Proportion of persons with a spouse at death for the Civil Service Superannuation Plan:

Age	Male	Female
18-59 years old	65%	60%
60-64 years old	65%	55%
65-69 years old	65%	50%
70-74 years old	65%	40%
75-79 years old	65%	30%
80-84 years old	65%	20%
85-89 years old	55%	10%
90-109 years old	40%	5%
110 years old and older	0%	0%

Proportion of persons with a spouse at death for the Pension Plan of Management Personnel:

Age	Male	Female
18-59 years old	80%	60%
60-64 years old	80%	55%
65-69 years old	75%	50%
70-74 years old	75%	40%
75-79 years old	70%	30%
80-84 years old	65%	20%
85-89 years old	55%	10%
90-109 years old	40%	5%
110 years old and older	0%	0%

(7) Age difference between spouses at death for the Government and Public Employees Retirement Plan, the Pension Plan of Management Personnel or the Pension plan for federal employees transferred to employment with the Gouvernement du Québec:

— 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.

Age difference between spouses at death for the Pension Plan of Certain Teachers, the Teachers Pension Plan or the Civil Service Superannuation Plan:

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

— the female spouse of the member is assumed to be 6 years younger.

Age difference between spouses at death for the Pension Plan of Peace Officers in Correctional Services:

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

— the female spouse of the member is assumed to be 5 years younger.

For the purposes of sections 5 and 6, the actuarial assumptions apply taking into account the rules of paragraph 3530.06 of subsection 3530 of the CIA Standard.

For the purposes of sections 0.1, 11 and 15.1, the economic assumptions are established based on the rates and returns of bond indexes, as described in the CIA Standard, applicable to the fourth calendar month preceding the month in which the valuation took place, rather than those applicable to the preceding month.

For the purposes of sections 5 and 6, the economic assumptions are established based on the rates and returns of bond indexes, as described in the CIA Standard, applicable to the second calendar month preceding the month in which the valuation took place, rather than those applicable to the preceding month.

O.C. 690-96, Sch. III; O.C. 945-96, s. 5; T.B. 203096, s. 3; T.B. 208551, s. 7; T.B. 216004, s. 4; T.B. 226430, s. 1; I.N. 2024-05-27.

SCHEDULE IV

(Revoked)

O.C. 690-96, Sch. IV; T.B. 203096, s. 4.

SCHEDULE V

(s. 38.1)

DESIGNATED EMPLOYERS

(1) Académie des jeunes filles Beth Tziril for the period from 1 July 1995 to 31 December 1998;

(2) Académie Laurentienne (1986) inc. for the period from 1 July 1988 to 30 June 1990;

(3) Académie Sainte-Thérèse for the period from 1 July 1985 to 30 June 1989;

(4) Collège de secrétariat moderne inc. for the period from 1 July 1985 to 31 December 1997;

(5) Clinique juridique populaire de Hull for the period from 1 July 1975 to 31 December 1987;

(6) École Chrétienne Emmanuel for the period from 1 July 1984 to 31 December 1998;

(7) École Demosthène for the period from 1 July 1983 to 1 September 1988;

(8) Écoles Musulmanes de Montréal for the period from 1 July 1987 to 31 December 1998;

(9) École Pasteur for the period from 1 July 1988 to 31 August 1996;

(9.1) Externat Saint-Jean-Eudes from 1 July 1993 to 30 June 1996;

(10) Services communautaires juridiques Pointe St-Charles et Petite Bourgogne for the period from 1 July 1975 to 1 January 1995;

(11) Syndicat de l’enseignement de Champlain for the period from 18 October 1974 to 31 December 1995.

T.B. 200048, s. 11; T.B. 201353, s. 1.

SCHEDULE VI

(s. 38.12)

EMPLOYERS REQUIRED TO PAY TO RETRAITE QUÉBEC ANY CONTRIBUTORY AMOUNT THEY SHOULD HAVE PAID

T.B. 200048, s. 11.

TRANSITIONAL

2016

(T.B. 216997) SECTION 3. Section 11, as it reads on 30 June 2020, continues to apply to employees who cease to participate in the Government and Public Employees Retirement Plan before 1 July 2020, except if such employees are referred to in the second paragraph of this section.

Section 11, as it reads on 30 June 2020, continues to apply to employees referred to in the second paragraph of section 3.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) if the employees cease to hold, before 1 July 2020, pensionable employment under that plan.

REFERENCES

O.C. 690-96, 1996 G.O. 2, 2759

O.C. 945-96, 1996 G.O. 2, 3853

O.C. 803-98, 1998 G.O. 2, 2493

O.C. 964-2000, 2000 G.O. 2, 4404

T.B. 195745, 2001 G.O. 2, 461

T.B. 200048, 2003 G.O. 2, 2265

T.B. 201353, 2004 G.O. 2, 2349

T.B. 202421, 2005 G.O. 2, 1738

T.B. 203096, 2005 G.O. 2, 5504

T.B. 208551, 2010 G.O. 2, 147

T.B. 211994, 2012 G.O. 2, 3467

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

T.B. 216004, 2016 G.O. 2, 1234

T.B. 219767, 2018 G.O. 2, 3613

T.B. 218308, 2017 G.O. 2, 3704

T.B. 216997, 2016 G.O. 2, 4115

T.B. 218309, 2017 G.O. 2, 3704

T.B. 226430, 2022 G.O. 2, 2400