R-10 - Act respecting the Government and Public Employees Retirement Plan

Updated to 16 December 1999

This document has official status.

chapter R-10

Act respecting the Government and Public Employees Retirement Plan

TITLE I GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN

1983, c. 24, s. 1.

CHAPTER I APPLICATION

1983, c. 24, s. 1.

1. This retirement plan applies to employees and persons designated in Schedule I, and employees and persons designated in Schedule II who were not members of a retirement plan on 30 June 1973 or who were appointed or engaged after 30 June 1973.

1973, c. 12, s. 1; 1977, c. 5, s. 14; 1980, c. 11, s. 76; 1982, c. 33, s. 1; 1983, c. 24, s. 1; 1987, c. 47, s. 1.

2. The plan also applies to

(1)  a full-time member of a body established under an Act of Québec if the member applies therefor and the Government makes an order to that effect;

(2)  to an administrator of state within the meaning of the Public Service Act (chapter F-3.1.1) or the chief executive officer of an agency who becomes an employee or full time member of a university institution or of an organization designated by the Government if he applies to continue his participation in the plan and if the Government makes an order to that effect;

(3)  any employee whose supplemental pension plan with an employer contemplated by the plan was terminated after 30 June 1973 by reason of an amendment brought to such supplemental pension plan;

(4)  a person engaged by contract by the Government under section 57 of the Public Service Act if the person applies therefor and if the Government issues an order to that effect;

(5)  a member of the staff of a minister or of a person referred to in section 124.1 of the Act respecting the National Assembly (chapter A-23.1) who is not entitled to assignment or re-assignment to a position where this plan would apply to him if, at his request, the Government adopts an order to that effect, except where he can avail himself of section 4.1 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), section 9.0.1 of the Act respecting the Teachers Pension Plan (chapter R-11) and section 54 of the Act respecting the Civil Service Superannuation Plan (chapter R-12);

(6)  an employee who is released without pay by his employer for union activities and who is in the employ of a body designated in Schedule II.1 if the employee belongs to the class of employees mentioned in that schedule in respect of that body.

1973, c. 12, s. 2; 1974, c. 9, s. 1; 1974, c. 62, s. 5; 1975, c. 41, s. 47; 1976, c. 51, s. 9; 1977, c. 5, s. 14, s. 228; 1977, c. 21, s. 1; 1977, c. 68, s. 232; 1978, c. 7, s. 105; 1978, c. 38, s. 31; 1978, c. 18, s. 25; 1978, c. 24, s. 31; 1978, c. 64, s. 53; 1979, c. 10, s. 34; 1979, c. 63, s. 311; 1979, c. 85, s. 87; 1980, c. 2, s. 17; 1979, c. 51, s. 263; 1979, c. 86, s. 72; 1979, c. 48, s. 128, s. 138; 1979, c. 56, s. 293; 1980, c. 11, s. 77; 1979, c. 64, s. 56; 1979, c. 73, s. 21; 1982, c. 14, s. 2; 1982, c. 54, s. 55; 1982, c. 51, s. 1; 1982, c. 62, s. 143; 1983, c. 24, s. 1; 1983, c. 55, s. 147; 1986, c. 44, s. 64; 1990, c. 87, s. 30; 1995, c. 46, s. 3.

2.0.1. (Replaced).

1982, c. 51, s. 2; 1983, c. 24, s. 1.

2.1. (Replaced).

1980, c. 11, s. 79; 1983, c. 24, s. 1.

3. Every person referred to in sections 1 and 2 and every person to whom an Act or a regulation makes this plan applicable are, for the purposes of this plan, considered to be employees unless they are pensioners under this plan, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan, the Civil Service Superannuation Plan, the Pension Plan of Certain Teachers or the pension plans established pursuant to sections 9, 10 and 10.0.1.

For the purposes of this plan, an employee within the meaning of the first paragraph is deemed to hold pensionable employment when he holds full-time or part-time employment contemplated by the plan, which includes, among other periods, any period during which he is on leave without pay, is entitled to salary insurance benefits and, in the case of a female employee, is on maternity leave.

For the purposes of this plan, salary insurance means the salary insurance that is mandatory for the employee but does not include the salary insurance referred to in section 29.1.

1973, c. 12, s. 3; 1974, c. 9, s. 2; 1977, c. 5, s. 14; 1977, c. 68, s. 233; 1978, c. 15, s. 140; 1983, c. 24, s. 1; 1987, c. 47, s. 2; 1987, c. 107, s. 163; 1988, c. 82, s. 1; 1990, c. 87, s. 105; 1991, c. 14, s. 11; 1995, c. 70, s. 16.

3.1. For the purposes of the plan, an employee shall participate in a plan from his first day of service in pensionable employment. However, if the employee, before participating in this plan, obtained credit for prior service pursuant to the plan, his participation is deemed to begin on the date his application for the redemption of that service was received by the Commission.

An employee shall participate in a plan as long as he remains an employee within the meaning of such plan. However, for the purposes of eligibility for and computation of benefits under this plan, where an employee ceases to be an employee within the meaning of this plan for any period during which he is not in service in pensionable employment, he is deemed to have ceased to participate,

(1)  if he is not entitled to a pension, on his last day of service in pensionable employment or, as the case may be, on the date the Commission received an application for redemption whereby years and parts of a year of service have been credited or transferred to the plan if such date is subsequent to the last day referred to above;

(2)  if he is entitled to a pension, on the first day he became entitled to the pension, from the day or date which would have been considered if paragraph 1 had applied.

1988, c. 82, s. 2.

4. This retirement plan does not apply to a person who

(1)  is under 18 years of age;

(2)  becomes an employee on or after 31 December of the year in which he attains 69 years of age;

(3)  is excluded therefrom by regulation by reason of his class or conditions of employment or his remuneration or mode of remuneration;

(4)  is entitled to benefits under a retirement plan provided for in the Courst of Justice Act (chapter T-16);

(5)  is member of the Sûreté du Québec;

(6)  is a Member of the National Assembly

(7)  is an administrator of state within the meaning of the Public Service Act (chapter F-3.1.1) or is a member of a body or agency to which the plan otherwise applies or would otherwise apply, if the person applies therefor and if the Government makes an order to that effect;

(8)  is an employee who is a member of the Pension Plan of Peace Officers in Correctional Services.

1973, c. 12, s. 4; 1977, c. 5, s. 14; 1977, c. 21, s. 2; 1980, c. 11, s. 80; 1983, c. 24, s. 1; 1983, c. 55, s. 148; 1987, c. 47, s. 3; 1987, c. 107, s. 164; 1990, c. 87, s. 105; 1991, c. 77, s. 35; 1997, c. 50, s. 13.

5. An employee is no longer an employee within the meaning of the plan on 31 December of the year in which he attains 69 years of age.

1973, c. 12, s. 5; 1974, c. 9, s. 3; 1977, c. 21, s. 3; 1983, c. 24, s. 1; 1987, c. 47, s. 4; 1988, c. 82, s. 3; 1991, c. 77, s. 36; 1997, c. 50, s. 14.

6. This plan applies to employees who are members of a supplemental pension plan with an employer contemplated by this plan if the employees who may be unionized and the other employees so elect by means of a poll held for each group; the results of the polls are binding on each group, separately. The rules governing the polls are prescribed by regulation.

Such poll shall be held within six months of the date of delivery by the Commission administrative des régimes de retraite et d’assurances of the following documents:

(1)  the text of the supplemental pension plan and the regulations relating to it;

(2)  the most recent actuarial valuation of such plan;

(3)  the most recent balance sheet of the financial management of such plan;

(4)  a detailed statement of the pension credit accrued under such plan to each employee.

1973, c. 12, s. 6; 1974, c. 9, s. 4; 1983, c. 24, s. 1; 1987, c. 47, s. 5.

7. In no case may the employees who, following a poll, have maintained their membership in the supplemental pension plan hold another poll under section 6 to elect to become members of this plan before 12 months after the date of the last poll.

1976, c. 16, s. 1; 1977, c. 21, s. 4; 1982, c. 33, s. 2; 1983, c. 24, s. 1; 1987, c. 47, s. 6.

8. The plan applies to the employees who may be unionized and the other employees if they have so elected, in accordance with section 6, from 1 January or 1 July, whichever date occurs first, following the lapse of two months after reception by the Commission of a notice from the representatives of such employees.

1977, c. 21, s. 5; 1983, c. 24, s. 1.

9. Employees in the sectors of health services and social services of a body designated by the Government who, at any date from 30 September 1975, are grouped under an employment that is pensionable employment under this plan are, from the time they are so grouped, members of a retirement plan established by the Government similar to the plan to which they formerly belonged. The first paragraph of section 124 and section 125 apply to the plan so established.

However, they may elect to become members of this plan by means of a poll held in accordance with section 6.

1973, c. 12, s. 7; 1983, c. 24, s. 1; 1987, c. 47, s. 7.

10. The employees of a federal hospital designated by the Government who are grouped under an employment that is pensionable employment under this plan may elect, in accordance with the rules and conditions fixed by the Government, to become members of this plan or of a retirement plan established by the Government similar to the plan to which they formerly belonged. The first paragraph of section 124 and section 125 apply to the plan so established.

An order made under the first paragraph may not have effect more than 12 months before its adoption.

1973, c. 12, s. 8; 1977, c. 21, s. 6; 1980, c. 18, s. 1; 1982, c. 33, s. 3; 1983, c. 24, s. 1; 1987, c. 47, s. 8; 1995, c. 46, s. 4.

10.0.1. Employees of the federal government who transfer to an employment that is pensionable employment under this plan within the framework of an agreement between the Government of Canada and the Gouvernement du Québec may, where the agreement so provides, elect, in accordance with the rules and conditions fixed by the Government, to become members of this plan or of a pension plan established by the Government in respect of those employees or of each group of employees affected by such an agreement and similar to the plan to which they formerly belonged. Section 125 applies to the plan so established.

No order made under the first paragraph may have effect more than 6 months before its adoption.

1991, c. 14, s. 12; 1997, c. 71, s. 27.

10.1. Notwithstanding any inconsistent provision of this plan, except the provisions of Chapter VII.1, the Government may establish special provisions with respect to classes of employees it designates. The Commission shall, in administering this plan in respect of an employee belonging to a class so designated, take into account the special provisions applicable to such a class. Divisions I and II of Chapter IV of Title III of this Act shall not apply to such an employee but he may, in the year following the mailing date of any decision concerning him rendered by the Commission, file with the Commission an application for arbitration. The arbitrator shall be one of the persons appointed pursuant to the first paragraph of section 183, and sections 184 to 186 apply. However, any employee who belongs to a class so designated may elect not to benefit from the special provisions by making an application to that effect to the Commission within a period of one year from the day on which those provisions began to apply to him, and his election shall apply from that day. The employee may, even after making that election, reconsider his decision and elect to benefit from the special provisions by sending a notice to that effect to the Commission, and his election shall apply from the date on which the notice is received by the Commission.

An order under the first paragraph may have effect 12 months or less before it is made.

A person who participates in the Teachers Pension Plan or the Civil Service Superannuation Plan, as the case may be, ceases to participate in his plan on the day preceding the day on which he joins a class of employees designated under the first paragraph. In such a case, he participates in this plan from the day on which he joins such a class. However, he may elect to continue to participate in his plan by making an application to that effect to the Commission within one year from the day on which he becomes a member of this plan, and his election shall apply from that day. After making that election, the person may reconsider his decision and elect to benefit from the special provisions established pursuant to the first paragraph by sending a notice to that effect to the Commission, and his election shall apply from the date on which the notice is received by the Commission.

An employee who participates in the Pension Plan of Certain Teachers and who belongs to a class of employees designated under the first paragraph may elect to participate in this plan by sending a notice to that effect to the Commission, and his election shall apply from the date on which the notice is received by the Commission. The employee shall be credited, for pension purposes, with the years and parts of a year of service credited under the Pension Plan of Certain Teachers if his contributions have not been refunded to him or if he is not a pensioner under this plan. He shall continue to be entitled to the benefits or advantages available to him under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1) if he availed himself thereof before electing to participate in this plan. The Government may determine which provisions of the said Act shall continue to apply for the purposes of eligibility, computation and payment of benefits.

Where a pensioner under the Pension Plan of Certain Teachers, the Teachers Pension Plan or the Civil Service Superannuation Plan participates in this plan and belongs to a class of employees designated under the first paragraph, the provisions of that paragraph, adapted as required, apply notwithstanding any inconsistent provision of those plans, with the exception of those concerning the partition and assignment of benefits between spouses.

The Government may also establish a special pension plan for persons who belong to classes of full-time employees it designates from those excluded by virtue of paragraph 7 of section 4. In that case, if a person belongs to such a class and is a member of the Civil Service Superannuation Plan, he may elect to become a member of that special plan by sending a notice to that effect, and the special plan applies to him from the first of the month not less than three months after receipt of the notice.

1987, c. 47, s. 8; 1990, c. 5, s. 22; 1990, c. 32, s. 4; 1991, c. 77, s. 37; 1992, c. 67, s. 31; 1995, c. 13, s. 1.

10.2. For the purposes of partition of the family patrimony, the Government may render wholly or partly applicable to the plans established pursuant to section 10.0.1 and the sixth paragraph of section 10.1 the rules, adapted as required, prescribed in Chapter VII.1 of Title I or enacted by it under the provisions of that chapter. It may also, for the same purposes, prescribe special provisions concerning the establishment and assessment of the benefits accrued under such plans and the reduction, by reason of payment of the amounts granted to the spouse, of amounts payable under such plans.

1992, c. 16, s. 5; 1995, c. 70, s. 17.

11. The actuarial value of the benefits accumulated in each of the plans to which the employees described in section 9 or 10 formerly belonged is established as of the date on which they were grouped.

The actuarial value is established on the basis of the same actuarial principles as the actuarial valuation of their retirement plan. The amounts corresponding to that value are transferred to the Commission.

Where the employees elect to become members of this plan, sections 80 to 83 and 101 to 109 apply, with the necessary modifications.

1973, c. 12, s. 9; 1977, c. 21, s. 7; 1982, c. 33, s. 4; 1983, c. 24, s. 1; 1987, c. 47, s. 9.

12. An employee who ceases to be a member of a supplemental pension plan with an employer contemplated by this plan and who subsequently holds the same employment or another employment that is pensionable employment under that supplemental pension plan becomes a member of this plan, unless the supplemental pension plan requires him to again become a member of that plan by virtue of a clause respecting interruption of service.

1973, c. 12, s. 10; 1983, c. 24, s. 1; 1987, c. 47, s. 10.

13. Every employee who is a member of the Civil Service Superannuation Plan or the Teachers Pension Plan may elect to become a member of this plan by sending a notice to that effect before 1 January 1991.

The plan applies to such employee on the first day of the month following by not less than three months the reception of the notice.

1973, c. 12, s. 11; 1983, c. 24, s. 1; 1987, c. 47, s. 11; 1990, c. 32, s. 5.

CHAPTER II DETERMINATION OF PENSIONABLE SALARY AND YEARS OF SERVICE

1983, c. 24, s. 1.

DIVISION I PENSIONABLE SALARY

1983, c. 24, s. 1.

14. The pensionable salary of an employee is the basic salary paid to him in the course of a calendar year, the salary he would have been entitled to during a period of absence to which salary insurance applies and, in the case of a female employee, the salary to which she would have been entitled if she had not taken maternity leave.

Unless included by government regulation, bonuses, allowances, compensations or other additional remuneration shall not be included in the basic salary.

1973, c. 12, s. 12; 1974, c. 9, s. 5; 1983, c. 24, s. 1; 1988, c. 82, s. 4; 1991, c. 77, s. 38.

15. (Repealed).

1973, c. 12, s. 13; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1985, c. 18, s. 1; 1988, c. 82, s. 5.

16. Notwithstanding section 14, any lump sum paid as an increase or adjustment of the pensionable salary for a previous year shall form part of the pensionable salary for the year in which it is paid.

However, where the lump sum is paid in a year during which no service is credited, it shall be included in the pensionable salary of the last year during which service is credited to him prior to payment of the lump sum.

Any part of the lump sum that is attributable to an increase or adjustment of the salary paid to a pensioner for any period during which he is not an employee for the purposes of this plan, even if he holds pensionable employment, shall be excluded.

1973, c. 12, s. 14; 1983, c. 24, s. 1; 1987, c. 47, s. 12; 1987, c. 107, s. 165; 1988, c. 82, s. 6; 1990, c. 32, s. 6.

16.1. The pensionable salary of an employee who is released with pay for union activities is the salary paid to him by his employer and the salary, if any, paid to him by a body designated in Schedule II.1.

The body concerned must pay its employer’s contributory amount and deduct the contributions from the pensionable salary it pays to such an employee.

1986, c. 44, s. 65; 1987, c. 47, s. 13; 1995, c. 46, s. 5.

17. The pensionable salary of an employee in any calendar year shall not be less than the basic salary to which he is entitled in that year, determined in accordance with the conditions of employment applicable to him and taking into account the second paragraph of section 14, with the exception of any lump sum paid subsequently as an increase or adjustment of the pensionable salary for that year.

1973, c. 12, s. 15; 1977, c. 5, s. 14; 1980, c. 18, s. 2; 1983, c. 24, s. 1; 1988, c. 82, s. 7.

17.1. (Replaced).

1982, c. 51, s. 3; 1983, c. 24, s. 1.

18. The pensionable salary of an employee who simultaneously holds more than one pensionable employment in a year is the aggregate of the salary paid to him for all such employments if the total service credited to him in respect of such employments is equal to one year or less.

If the total service credited in respect of the pensionable employments of the employee is reduced by the application of section 20, the pensionable salary of the employee shall not exceed the total of the following amounts:

(1)  the salary attached to the employment held for a proportionately greater number of days in the year or, if such employments were held for proportionately the same number of days, the salary attached to the highest paid employment; and

(2)  the amount by which the employee’s pensionable salary attached to the employment to which subparagraph 1 applies exceeds the annual basic salary paid to him in respect of that employment or that would have been paid to him pursuant to the conditions of employment applicable on the last credited day of the year, multiplied by the service credited to that employee in the course of the year in respect of that employment.

For the purposes of subparagraph 1 of the second paragraph, the salary attached to an employment is the salary defined in section 14, computed on a yearly basis and multiplied by the total service credited.

For the purposes of the third paragraph of section 36.0.1, the employee is deemed to have held only one employment during the year and his annual basic salary shall be the salary attached to the employment to which subparagraph 1 of the second paragraph applies.

1973, c. 12, s. 16; 1983, c. 24, s. 1; 1987, c. 47, s. 14; 1988, c. 82, s. 8; 1991, c. 77, s. 39; 1995, c. 46, s. 6.

18.1. Notwithstanding sections 14 to 18, the pensionable salary of an employee shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

For the purposes of the first paragraph, the pensionable salary of an employee who, for his service in a calendar year, is credited with less than one year of service is, without exceeding the salary required to arrive at the limit referred to in the first paragraph, equal to the amount obtained by carrying out, in order, the following operations:

(1)  dividing the salary referred to in sections 14 to 18, reduced by the amount established in accordance with the third paragraph of section 36.0.1, by the service credited; and

(2)  adding to the result of that operation the amount established in accordance with the third paragraph of section 36.0.1.

For the purposes of the second paragraph, the pensionable salary referred to in the third paragraph of section 36.0.1 does not take account of the limit provided for in the first paragraph.

1991, c. 77, s. 40; 1992, c. 67, s. 32.

DIVISION II YEARS OF SERVICE

1983, c. 24, s. 1.

19. One year of service or part of a year of service is credited, for each calendar year, to the employee for service accomplished if the contributions have been paid and not reimbursed and for service that is otherwise credited to him under the provisions of the plan. The same applies with respect to an employee who has at least 35 years of credited service, without the employee being required to pay contributions.

Service is credited according to the number of days and parts of a day for which the employee contributed or was exempt and the days and parts of a day otherwise credited to him out of the number of contributory days in a year that is, 200 or 260, according to the basis of remuneration. If, in the total number of days and parts of a day, there remains a part of a day that is less than 0.5, the fraction is disregarded or, if the fraction is equal to or greater than 0.5, it is considered a full day.

1973, c. 12, s. 17; 1983, c. 24, s. 1; 1995, c. 70, s. 18; 1997, c. 50, s. 15.

20. If an employee simultaneously holds more than one pensionable employment, the service he accomplishes is credited up to one year of service.

However, no employee may, in the year of his retirement or in the year in which he becomes entitled to a deferred pension, be credited with more service than the number of contributory days comprised between 1 January and the date he ceased to participate in the plan.

1973, c. 12, s. 18; 1982, c. 51, s. 4; 1983, c. 24, s. 1; 1987, c. 47, s. 15; 1988, c. 82, s. 9.

21. The days and parts of a day of a period during which an employee receives salary insurance benefits, or during which he would receive such benefits were it not for the waiting period prescribed by the salary insurance plan or were he not receiving a disability benefit under the Act respecting the Québec Pension Plan (chapter R-9) or an income replacement indemnity under the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Automobile Insurance Act (chapter A-25), the Act to promote good citizenship (chapter C-20), the Crime Victims Compensation Act (chapter I-6) or under any other Act, other than an Act of Québec, having the same effect, shall be credited, without contributions, up to two years of service.

However, the limit of two years of service prescribed in the first paragraph shall not apply in the case of a compulsory salary insurance plan in force on 31 December 1989 which, on that date provides, in favour of certain groups of employees covered by this plan, benefits payable up to the age of 65 years or up to the age of retirement providing the employee belongs to one of those groups and the group’s participation in the salary insurance plan is maintained.

Notwithstanding the foregoing, if the salary insurance plan so provides, the insurer shall pay the contributions which would have been paid by the employee, and they shall be credited to the account of the employee.

The days and parts of a day during which a female employee receives the income replacement indemnity provided for in section 36 of the Act respecting occupational health and safety (chapter S-2.1) by reason of the exercise of a right granted under sections 40, 41 and 46 of the said Act, are credited with exemption from contributions.

1973, c. 12, s. 19; 1974, c. 9, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 16; 1989, c. 76, s. 1; 1992, c. 16, s. 6.

22. The days and parts of a day of a maternity leave commencing after 31 December 1988 shall be credited to the employee, without contributions, up to 130 contributory days.

If the employee holds more than one pensionable employment in a year, the days and parts of a day of such a leave shall be credited to her before any other service.

1973, c. 12, s. 20; 1978, c. 15, s. 140; 1983, c. 24, s. 1; 1987, c. 47, s. 17; 1988, c. 82, s. 10.

23. The days and parts of a day of absence that are totally compensated out of accumulated sick leave are credited to the employee only if the contributions have been paid. Such rule applies even in cases provided for in sections 21, 22 and 221.1. The days and parts of a day of absence are also credited to an employee with at least 35 years of credited service, without payment of contributions being required.

1973, c. 12, s. 21; 1978, c. 15, s. 133, s. 140; 1983, c. 24, s. 1; 1988, c. 82, s. 11; 1995, c. 70, s. 19.

24. The days and parts of a day during which an employee is on part-time or full-time leave without pay are credited, on the conditions and according to the terms determined by regulation, on the application of the employee, if

(1)  he has been authorized to take the leave by his employer;

(2)  he pays an amount equal to 200 % of the contributions that would have been deducted from the pensionable salary he would have received if he had not been on leave according, as the case may be, to the number of days and parts of a day comprised in the leave out of the number of contributory days in the year, that is, 200 or 260, according to the basis of remuneration;

(3)  he holds, in the case of a full-time leave without pay, pensionable employment under this plan, even if, while in that employment, he is a member of the Pension Plan of Certain Teachers, or pensionable employment under the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) if, in that case, he was not holding pensionable employment under the Civil Service Supernannuation Plan at the time of his leave without pay, from the end of the last leave authorized by the employer or, in the case of a part-time leave without pay, from the end of the authorized leave, unless he has died or become disabled or eligible for retirement, or unless upon his return, he has availed himself of an agreement of transferability entered into under section 158 or, if the leave is followed by a maternity leave, from the end of the leave or, where such is the case, from the end of a leave without pay immediately following a maternity leave.

However, in the case of unpaid leave which relates to maternity, paternity or adoption leave, the employee shall pay only one-half of the amount referred to in subparagraph 2 of the first paragraph, provided the unpaid leave is permitted under his conditions of employment.

An employee on leave without pay who holds pensionable employment under this plan for part of that period may be credited, in accordance with the first or second paragraph, with only the days and parts of a day during which he did not hold such employment.

1973, c. 12, s. 22; 1980, c. 18, s. 3; 1983, c. 24, s. 1; 1985, c. 18, s. 2; 1986, c. 44, s. 66; 1987, c. 107, s. 166; 1988, c. 82, s. 12; 1990, c. 87, s. 31; 1990, c. 87, s. 105; 1992, c. 67, s. 33; 1995, c. 70, s. 20.

24.0.1. A teacher or officer who ceases to be a member of his plan and becomes a member of this plan may, unless he has elected to become a member under section 13, be credited under this plan with all years or parts of years that could have been credited under section 21 of the Act respecting the Teachers Pension Plan (chapter R-11) or section 66.1 of the Civil Service Superannuation Plan (chapter R-12), as the case may be, provided he satisfies the conditions prescribed therein.

1992, c. 67, s. 34.

24.1. (Replaced).

1982, c. 51, s. 5; 1983, c. 24, s. 1.

25. If the application to redeem a leave without pay authorized by the employer is not received within six months following the return to work in the case of a full-time leave without pay, or within six months following the end of the authorized leave, in the case of a part-time leave without pay, the amount required to pay the cost of redemption is increased by interest at the rate in force on the date of receipt of the application. The interest is computed from the end of the sixth month following the return to work or, in the case of a part-time leave without pay, from the end of the sixth month following the end of the authorized leave, until the date of receipt of the application, and is compounded annually.

1973, c. 12, s. 23; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1985, c. 18, s. 3; 1986, c. 44, s. 67.

26. The amount required to pay the cost of redeeming a period of unpaid leave, including the interest referred to in section 25, is payable either in a lump sum or by instalments spread over the period and payable at the times determined by the Commission.

Any amount paid by instalments bears interest, compounded annually, at the rate in force on the date on which the application is received and computed from the date on which the redemption proposal made by the Commission expires.

1973, c. 12, s. 24; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1985, c. 18, s. 4; 1986, c. 44, s. 68; 1990, c. 87, s. 32; 1992, c. 67, s. 35; 1997, c. 50, s. 16.

27. The days and parts of a day during which an employee who belonged to an association of employees designated by the Government was on leave without pay between 22 June 1979 and 13 November 1979, if the leave lasted at least 30 days, are credited to the employee on conditions determined by regulation.

1973, c. 12, s. 25; 1982, c. 51, s. 6; 1983, c. 24, s. 1.

28. The years and parts of a year of teaching that have been recognized for purposes of seniority under a collective agreement applicable between 1979 and 1985, by reason of a dismissal or forced resignation because of marriage or maternity, to a female employee who is a member of the teaching or professional staff of a school board, may be credited.

To have such years and parts of a year credited, the female employee shall pay an amount equal to the contributions reimbursed to her with interest at 5 %, compounded annually, for the period included between the date of the reimbursement and 30 June 1973 and with interest, compounded annually, at rate determined for each period by this Act, for the period included between 1 July 1973 and the date of receipt of the application. The pension credit that, as the case may be, would have been granted in respect of one or several of those years or parts of a year is cancelled and the sums paid in respect thereof are reimbursed with interest.

The amount determined under the second paragraph is payable in a lump sum or by instalments spread over the period and payable at the times determined by the Commission. If it is paid by instalments, it bears interest, compounded annually, at the rate in force on the date on which the application is received, computed from the date on which the redemption proposal made by the Commission expires.

1973, c. 12, s. 26; 1983, c. 24, s. 1; 1985, c. 18, s. 5; 1990, c. 87, s. 33.

28.1. Section 28 applies to a female employee of a school board who is a member of the supervisory personnel if she was dismissed or forced to resign by reason of marriage or maternity pursuant to a by-law or written policy of the school board where the employee holds an employment contemplated in this plan.

1985, c. 18, s. 5.

CHAPTER III CONTRIBUTIONS AND CONTRIBUTORY AMOUNTS

1983, c. 24, s. 1.

DIVISION I CONTRIBUTIONS

1983, c. 24, s. 1.

29. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan and an employee referred to in section 70 of the Act respecting the Teachers Pension Plan (chapter R-11), section 43.1 or section 89.4 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) or section 112 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) and from, in the latter cases, the date on which his election not to participate or, as the case may be, not to again participate in this plan applies, withhold from the pensionable salary he pays to each employee and, in the case of a pensioner, from any lump sum paid under section 16, an annual amount equal to 7 % from that part of the pensionable salary which exceeds 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).

However, the exemption of 35 % is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.

No amount shall be withheld from the pensionable salary paid to an employee who has at least 35 years of credited service.

1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21.

29.1. Except in the case provided for in the third paragraph of section 29, the insurer shall withhold the amount to be withheld under section 29 from any lump sum benefit it pays to an employee under a mandatory supplementary long-term salary insurance plan applicable to management staff in the public and parapublic sectors, within the scope of measures designed to protect the employee’s salary following rehabilitation.

1995, c. 70, s. 22.

30. (Repealed).

1973, c. 12, s. 28; 1983, c. 24, s. 1; 1987, c. 47, s. 19.

DIVISION II CONTRIBUTORY AMOUNTS

1983, c. 24, s. 1.

31. Employers, except those listed in Schedule II.2, shall pay to the Commission, at the same time as they remit the contributions of their employees, an amount equal to those contributions.

Employers listed in Schedule III must also pay, on the dates fixed by the Government, their share of the cost of the transferred service of their employees.

1973, c. 12, s. 29; 1983, c. 24, s. 1; 1992, c. 67, s. 36.

31.1. The Government shall, in respect of the employers contemplated in Schedule III.1, pay to the Commission, on the dates determined by the Minister of Finance, the employer’s contributory amounts in respect of the employees to whom a cost-sharing agreement between the Government of Canada and that of Québec applies.

1989, c. 73, s. 3.

31.2. In the case referred to in section 29.1, the insurer shall pay to the Commission, at the same time as it sends the contributions of the employees, an amount equal to those contributions.

1995, c. 70, s. 23.

31.3. The amounts paid pursuant to sections 31 to 31.2 must be qualifying employer premiums within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

1997, c. 50, s. 17.

32. The Minister of Finance shall determine the amounts that could, from year to year and at prescribed periods, be capitalized to take into account undertakings or guarantees of the Government with respect to this Act. The amounts so capitalized shall be drawn from the Consolidated Revenue Fund.

1977, c. 21, s. 8; 1977, c. 5, s. 14; 1983, c. 24, s. 1.

CHAPTER IV BENEFITS

1983, c. 24, s. 1.

DIVISION I EMPLOYEE’S PENSION

1983, c. 24, s. 1.

§ 1 . — Qualification for pension

1983, c. 24, s. 1.

33. An employee who ceases to participate in the plan is entitled to a pension if he

(1)  has attained normal retirement age, that is, 65 years of age;

(2)  has 10 or more years of service and is 62 years of age or over;

(2.1)  has at least 35 years of service and is 55 years of age or over;

(2.2)  has at least 20 years of service and is 60 years of age or over;

(3)  has, in years of age and years of service, a combined total of 90 or more;

(4)  has attained 55 years of age.

The pension is granted to the employee on the date on which he retires within the meaning of section 40.

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 20; 1995, c. 70, s. 24; 1997, c. 50, s. 18.

33.1. (Repealed).

1990, c. 87, s. 34; 1995, c. 70, s. 25.

34. An employee who is a teacher, within the meaning of the Teachers Pension Plan and who becomes qualified for a pension within two months after the end of a school year, within the meaning of that plan, is entitled to his pension at the end of that school year.

1977, c. 21, s. 8; 1983, c. 24, s. 1.

§ 2 . — Computation of the pension

1983, c. 24, s. 1; 1997, c. 50, s. 19.

35. The annual amount of the employee’s pension is equal, on the date on which he ceases to participate in the plan, to the total of the following amounts:

(1)  the amount obtained by multiplying the average pensionable salary obtained pursuant to the first paragraph of section 36 by 2% per year of service credited before 1 January 1992;

(2)  the amount obtained by multiplying the average pensionable salary obtained pursuant to the second paragraph of section 36 by 2% per year of service credited after 31 December 1991.

For the purposes of the first paragraph, the number of years of an employee’s credited service taken into account shall not exceed 35.

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1991, c. 77, s. 41; 1995, c. 70, s. 26; 1997, c. 50, s. 20.

36. For the purposes of subparagraph 1 of the first paragraph of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year, not taking into account the limit imposed by section 18.1, by the credited service, except service credited under section 74;

(2)  selecting, from among the highest salaries resulting from the division the number of salaries as required to bring the aggregate of the contributory periods corresponding to each year for which the salaries are selected up to 5 or, where the aggregate is less than 5, selecting all the salaries;

(3)  multiplying each salary so selected for each year by the corresponding contributory period;

(4)  dividing the sum of the salaries resulting from the multiplication by the sum of the corresponding contributory periods.

For the purposes of subparagraph 2 of the first paragraph of section 35, the average pensionable salary is obtained by performing, in order, the following operations:

(1)  dividing the pensionable salary for each year by the service credited, except service credited under section 74;

(2)  applying subparagraphs 2 to 4 of the first paragraph.

For the purposes of paragraph 1 of the first and second paragraphs, all the years and parts of a year of service credited must be counted and service credited pursuant to sections 22, 85.1 and 221.1 shall not be counted in respect of service credited prior to 1 January 1992.

A contributory period is, for the purposes of this subdivision, the number of contributory days comprised in the period during which the employee participated in the plan in a year or comprised in the period during which days and parts of a day were otherwise credited to him with contributions, except the days and parts of a day determined by regulation, out of the number of contributory days in the year concerned, namely, 200 or 260, according to the basis of remuneration. The first contributory period of a new employee who is an employee within the meaning of the plan begins on the first day in respect of which the employee was assessed or was exempt from contributions and the last period ends on the last day in respect of which he was assessed or was exempt from contributions.

1977, c. 21, s. 8; 1983, c. 24, s. 1; 1987, c. 47, s. 21; 1988, c. 82, s. 14; 1991, c. 77, s. 42; 1995, c. 70, s. 27.

36.0.1. For the purposes of section 36, any lump sum paid by way of an increase in or adjustment to the pensionable salary for a previous year and any amount paid during the year in which the employee ceases to be a member of this plan and pertaining to the pensionable salary earned in the previous year shall be excluded from the salary referred to in subparagraphs 1 and 3 of the first paragraph of section 36 and from the salary referred to in the corresponding subparagraphs of the second paragraph of that section.

However, such lump sums or amounts shall be added to the result obtained under those subparagraphs for the purposes of subparagraphs 2 and 4 of the first paragraph of section 36 and the corresponding subparagraphs of the second paragraph of that section.

The amounts referred to in the first and second paragraphs correspond, for the years and parts of a year of service credited after 31 December 1989, to the amount by which the pensionable salary of the employee exceeds the annual basic salary paid to him or, as the case may be, that would have been paid to him under the conditions of employment applicable on the last credited day of the year, multiplied by the service credited to that employee in the course of the year or, if he holds more than one pensionable employment in the course of a year, to the amount by which his pensionable salary exceeds the total annual basic salary for each employment multiplied by the credited service pertaining to each employment.

The service credited under section 74 and, in respect of the years 1990 and 1991, the service credited under sections 22, 85.1 and 221.1 shall not be counted for the purposes of the third paragraph.

1992, c. 67, s. 37.

36.1. (Repealed).

1982, c. 51, s. 7; 1983, c. 24, s. 1; 1987, c. 47, s. 22; 1988, c. 82, s. 15; 1991, c. 77, s. 43; 1992, c. 67, s. 38.

36.2. For the purposes of determining the average pensionable salary, the pensionable salary and the contributory periods must be determined according to the years and parts of a year of service credited to the employee under a pension plan referred to in the first paragraph of section 137 and according to the relevant basis of remuneration for each of those years, namely 200 or 260. The same rule applies for the purposes of section 39 and of sections 37 and 43 to the extent that, in those cases, they refer to section 39.

However, the pensionable salary and the contributory periods of all the years and parts of a year of service credited under this plan on the basis of actuarially equivalent benefits, and those of any years and parts of a year preceding them, are excluded from the average pensionable salary.

1987, c. 107, s. 168; 1990, c. 87, s. 35.

37. For the purposes of subparagraph 1 of the first paragraph of section 35, the average pensionable salary may in no case be less than $7,000.

1973, c. 12, s. 30; 1983, c. 24, s. 1; 1992, c. 67, s. 39; 1995, c. 70, s. 28.

38. In the cases described in subparagraphs 3 and 4 of the first paragraph of section 33, the employee’s pension is reduced for its duration by 1/3 of 1 % per month, computed for each month comprised between the date on which the pension is granted and the nearest date on which the pension would otherwise have been granted to him without actuarial reduction, at the time he ceased to participate in the plan, under this division or, as the case may be, pursuant to Title IV.1 where the related provisions of that Title have not ceased to have effect on the date on which he retires.

1973, c. 12, s. 31; 1983, c. 24, s. 1; 1987, c. 47, s. 23; 1990, c. 87, s. 36; 1993, c. 41, s. 10; 1995, c. 13, s. 2; 1995, c. 70, s. 29; 1997, c. 50, s. 21.

39. From the month following the sixty-fifth birthday of a pensioner or from the month following the date of his retirement if that date is subsequent to his sixty-fifth birthday, his pension is reduced by the amount obtained by multiplying it by

(1)  0.7%;

(2)  the number of years of service credited after 31 December 1965, up to 35;

(3)  that part of the average pensionable salary which does not exceed the average maximum pensionable earnings, within the meaning of the Act respecting the Québec Pension Plan (chapter R-9), in respect of all the last years of service required in order that the total amount of the corresponding periods of contribution be equal to 5, or where the total amount is less than 5, by counting all the years.

In the computation of the average maximum pensionable earnings, each maximum amount of pensionable earnings concerned must be computed according to the report established for computing each period of contribution.

Where the pension is reduced pursuant to section 43.1, the amount obtained pursuant to subparagraphs 1, 2 and 3 of the first paragraph is reduced by 2%.

However, where the employee continues to hold pensionable employment under the plan after 30 December of the year in which he attains 69 years of age, the reduction provided for in the first paragraph applies from the month following that date as if he had retired.

1973, c. 12, s. 32; 1977, c. 21, s. 9; 1982, c. 51, s. 8; 1983, c. 24, s. 1; 1990, c. 87, s. 37; 1997, c. 50, s. 22.

§ 3 . — Maximum benefits

1997, c. 50, s. 23.

39.1. The pension amounts computed pursuant to subdivision 2 of this division shall be granted only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

1997, c. 50, s. 23.

§ 4 . — Payment of pension

1997, c. 50, s. 23.

40. The pension becomes payable to the employee entitled to it from the day on which he retires.

An employee who ceases to participate in the plan and is eligible for a pension without actuarial reduction is presumed to retire on the day after the day on which he ceases to participate in the plan. However, if the employee continues to hold pensionable employment under the plan after 30 December of the year in which he attains 69 years of age, the day after the day on which he ceases to hold such employment is the day on which he retires.

An employee who ceases to participate in the plan, who is eligible for an actuarially reduced pension and who applies therefor retires

(1)  on the day after the day on which he ceases to participate in the plan, if his pension application is received at the Commission within 60 days of the day on which he ceases to participate in the plan;

(2)  on the date of receipt of his pension application if the date falls more than 60 days after the date on which he ceased to participate in the plan, but not after the date on which the pension would otherwise have been granted to him without actuarial reduction at the time he ceased to participate in the plan;

(3)  on the date indicated in his pension application if it is after the date of receipt of the application and the date on which he ceased to participate in the plan, but not after the date on which the pension would otherwise have been granted to him without actuarial reduction at the time he ceased to participate in the plan; or

(4)  on the first date on which a pension would otherwise have been granted to him without actuarial reduction at the time he ceased to participate in the plan if the date of receipt of the pension application is subsequent to that date.

However, where the employee referred to in the third paragraph does not apply for a pension, he is presumed to retire on the first date on which a pension would otherwise have been granted to him without actuarial reduction at the time he ceased to participate in the plan.

1973, c. 12, s. 33; 1983, c. 24, s. 1; 1988, c. 82, s. 17; 1991, c. 77, s. 44; 1995, c. 46, s. 7; 1997, c. 50, s. 24.

41. The pension is paid to the pensioner for life.

1973, c. 12, s. 34; 1983, c. 24, s. 1; 1987, c. 47, s. 24.

42. The spouse or, if there is no spouse, the successors of a deceased pensioner shall be entitled to receive, until the first day of the month following the pensioner’s death, the pension pertaining to the month of death that he would have received or would otherwise have received.

1973, c. 12, s. 35; 1974, c. 9, s. 7; 1983, c. 24, s. 1; 1992, c. 67, s. 40; 1995, c. 46, s. 31; 1999, c. 73, s. 3.

DIVISION II SPOUSE’S PENSION

1983, c. 24, s. 1.

43. From the day the payment of the pension of a pensioner ceases by reason of death, or as the case may be, from the day of the death of an employee who is entitled to a pension, the spouse shall be entitled to receive as pension one-half of the pension the pensioner was receiving or, as the case may be, would otherwise have been entitled to receive, or which the employee would have been entitled to receive, with, in every case, the reduction provided for in section 39 from the month following the death, even where the pensioner or employee dies before attaining 65 years of age.

The first paragraph also applies to the spouse of the employee who ceased to participate in the plan and was eligible for a pension.

1973, c. 12, s. 36; 1977, c. 21, s. 10; 1982, c. 51, s. 9; 1983, c. 24, s. 1; 1988, c. 82, s. 18; 1997, c. 50, s. 25.

43.1. The employee may, when he applies for a pension, elect to reduce his pension by 2% for its duration to allow his spouse to obtain a pension equal to 60% of the reduced pension to which the employee is entitled, instead of the pension provided for in section 43. An employee who is entitled to a deferred annuity may also make such an election in the 90 days preceding the date of his sixty-fifth birthday.

Any such election is irrevocable once payment of the employee’s pension has begun, even where there is no spouse entitled to a pension.

1990, c. 87, s. 38.

43.2. The actuarial value of a pension which becomes payable to the spouse following the death of a person participating in the plan, established in accordance with the actuarial assumptions and methods determined by regulation, must not be less than the total of the contributions with interest accumulated up to the date of death. If the actuarial value is less, the spouse’s pension shall be adjusted so that it is equal in value to the total of the contributions and interest.

The second paragraph of section 46.1 applies for the purpose of determining the total of such contributions.

1990, c. 87, s. 38; 1997, c. 50, s. 26.

44. For the purposes of the plan, the spouse is the person who is married to the employee or pensioner, as the case may be, or, in the case of an unmarried employee or pensioner, the person of the opposite or the same sex who was unmarried at the time of the death of the employee or pensioner and who had been living in a conjugal relationship with the pensioner or employee for a period of not less than three years immediately prior to the employee’s or pensioner’s death, and had been publicly represented as the employee’s or pensioner’s spouse by the employee or pensioner.

1973, c. 12, s. 37; 1983, c. 24, s. 1; 1988, c. 82, s. 19; 1999, c. 14, s. 23.

45. The pension granted to the spouse is paid for life and runs until the first day of the month following the spouse’s death.

1973, c. 12, s. 38; 1977, c. 21, s. 11; 1982, c. 33, s. 5; 1983, c. 24, s. 1; 1987, c. 47, s. 25.

45.1. (Replaced).

1980, c. 18, s. 4; 1983, c. 24, s. 1.

DIVISION III REIMBURSEMENT AND DEFERRED ANNUITIES

1983, c. 24, s. 1.

§ 1 . — General provisions

1983, c. 24, s. 1.

46. If the employee dies before becoming eligible for a pension and if he has less than two years of service, his contributions shall, subject to sections 58 and 59, be refunded to his spouse or, if he has no spouse, to his successors.

1973, c. 12, s. 39; 1983, c. 24, s. 1; 1987, c. 107, s. 169; 1990, c. 5, s. 23; 1990, c. 87, s. 39; 1995, c. 46, s. 31.

46.1. If the employee dies before becoming eligible for a pension and if he has at least two years of service, his spouse or, if he has no spouse, his successors, are entitled to receive the higher of the following two amounts:

(1)  the total contributions with interests accumulated up to the date of death;

(2)  the actuarial value of the deferred annuity established on the date of death in accordance with the actuarial assumptions and methods determined by regulation.

For the purposes of the first paragraph, contributions include the amounts contemplated in section 50, except those paid by the employee or transferred to this plan and for which he has acquired a pension credit. The total of the contributions is established taking account of the second paragraph of section 55 and section 58.

Where section 99 applies, the contributions and the actuarial value of the deferred annuity in respect of the years and parts of a year of service credited pursuant to sections 85.1, 85.3 and 98 are excluded for the purposes of the first paragraph.

The amount determined pursuant to the first paragraph bears interest, compounded annually, at the rates determined for each period by this Act from the date of death of the employee to the date on which the refund is made.

1990, c. 87, s. 39; 1995, c. 46, s. 31.

46.2. If the employee who dies is eligible for a pension but has no spouse entitled to a pension, his contributions, subject to sections 58 and 59, are refunded to his successors. The same rule applies to a pensioner who dies but has no spouse entitled to a pension.

1990, c. 87, s. 39; 1995, c. 46, s. 31.

47. If an employee who is less than 55 years of age ceases to be a member of the plan before becoming eligible for a pension and if he has less than two years of service, he is entitled, except if section 21 applies and subject to sections 58 and 59, to the refund of his contributions. However, he may not obtain the refund if he again becomes a member of the plan.

If he dies before obtaining the refund, his contributions shall be refunded to his spouse or, if he has no spouse, to his successors.

1973, c. 12, s. 40; 1982, c. 33, s. 6; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 24; 1990, c. 87, s. 40; 1995, c. 46, s. 31.

48. (Repealed).

1973, c. 12, s. 41; 1974, c. 9, s. 8; 1977, c. 21, s. 12; 1983, c. 24, s. 1; 1987, c. 47, s. 26; 1987, c. 107, s. 170; 1988, c. 82, s. 20; 1990, c. 5, s. 25; 1990, c. 87, s. 41.

49. If the employee referred to in section 47 again participates in the plan without having received the refund of his contributions, the years and parts of a year of service he accumulates are added to those already credited.

1973, c. 12, s. 42; 1983, c. 24, s. 1; 1985, c. 18, s. 6; 1987, c. 47, s. 26; 1987, c. 107, s. 171; 1988, c. 82, s. 21; 1990, c. 87, s. 42.

49.1. The contributions shall be payable to the employee entitled to the refund thereof from the 211th day after the day on which he ceased to be an employee within the meaning of the plan for the last time. However, the 211-day period does not apply if, according to a medical certificate, the employee is suffering from an illness likely to lead to death within a period of two years.

Every application for the refund of contributions must be filed with the Commission by means of the prescribed form.

1988, c. 82, s. 22; 1995, c. 46, s. 8.

50. For the purposes of this division, except sections 46.1 and 54, contributions include every amount paid by the employee and every contributions from which he was exempt under this plan or under any other pension plan out of which the employee’s service was transferred to this plan, excluding any contribution deducted in excess for any year subsequent to the year 1986. Contributions also include any interest accrued on those amounts in accordance with the relevant pension plan. Contributions do not include any amount refunded to the employee under any of such pension plans if, when service was transferred on an actuarially equivalent basis, the total amount of accumulated contributions exceeded the actuarial value of the benefits accrued under the new pension plan.

Notwithstanding the foregoing, the sums paid by an employee into a supplemental pension plan established by an employer within the meaning of this plan are reimbursed if the funds have been transferred to this plan.

1973, c. 12, s. 43; 1977, c. 21, s. 13; 1982, c. 33, s. 7; 1983, c. 24, s. 1; 1985, c. 18, s. 7; 1987, c. 47, s. 27; 1987, c. 107, s. 172; 1990, c. 87, s. 43.

51. An employee who ceases to be a member of this plan when he is not eligible for a pension is entitled, except if section 21 applies, to a deferred pension if he has at least two years of service.

The deferred annuity is cancelled if the person transfers his years and parts of a year of service to the Pension Plan of Peace Officers in Correctional Services or the Pension Plan of Certain Teachers, or if he avails himself of a transfer agreement applicable to this plan entered into in accordance with section 158, or if he dies before his deferred annuity becomes payable. In this latter case, section 46.1 applies.

1973, c. 12, s. 44; 1974, c. 9, s. 9; 1983, c. 24, s. 1; 1987, c. 47, s. 28; 1987, c. 107, s. 173; 1988, c. 82, s. 23; 1990, c. 5, s. 26; 1990, c. 87, s. 44; 1993, c. 41, s. 11; 1995, c. 70, s. 30.

51.1. (Replaced).

1982, c. 51, s. 10; 1983, c. 24, s. 1.

52. (Repealed).

1973, c. 12, s. 45; 1980, c. 18, s. 5; 1982, c. 51, s. 11; 1983, c. 24, s. 1; 1987, c. 47, s. 29; 1988, c. 82, s. 24; 1990, c. 87, s. 45.

52.1. (Replaced).

1982, c. 51, s. 12; 1983, c. 24, s. 1.

53. Any deferred annuity is cancelled if the employee again holds pensionable employment and the years of service he accumulates are added to the years of service already credited.

However, if the employee had elected to receive an amount and a deferred annuity in accordance with section 51 as it read on 31 December 1990, the recomputed pension is reduced by that part of the annual value of the original pension that was paid to him.

1973, c. 12, s. 46; 1977, c. 21, s. 14; 1980, c. 18, s. 6; 1982, c. 51, s. 13; 1983, c. 24, s. 1; 1987, c. 47, s. 30; 1988, c. 82, s. 25; 1990, c. 87, s. 46.

54. The annual amount of the deferred annuity is computed in the same manner as the pension. However, as regards the deferred annuity, the amount obtained under the first paragraph of section 39 is indexed in the same manner as the deferred annuity until 1 January in the year in which the employee reaches 65 years of age.

If the actuarial value of the deferred annuity established in accordance with the actuarial assumptions and methods determined by regulation is less than the total of the contributions with interest accumulated on the date of the employee’s sixty-fifth birthday, the deferred annuity is adjusted so that it is equal in value to the total of the contributions and interest. The second paragraph of section 46.1 applies for the purpose of determining the total of such contributions.

Notwithstanding section 40, an employee who is entitled to a deferred annuity is deemed to retire on the date of his sixty-fifth birthday. The deferred annuity shall be payable to him from that date and for life.

1977, c. 21, s. 15; 1983, c. 24, s. 1; 1987, c. 47, s. 31; 1988, c. 82, s. 26; 1990, c. 87, s. 47; 1991, c. 14, s. 13.

55. Contributions are reimbursed with interest.

However, contributions with respect to service that had been credited to the employee under another pension plan and that has been credited under this plan in accordance with section 98 are reimbursed without interest, except, where applicable, interest payable on the amount determined pursuant to section 46.1.

1973, c. 12, s. 47; 1977, c. 21, s. 16; 1982, c. 51, s. 14; 1983, c. 24, s. 1; 1987, c. 107, s. 174; 1990, c. 87, s. 48.

§ 2 . — Special provisions

1983, c. 24, s. 1.

56. (Repealed).

1973, c. 12, s. 48; 1977, c. 21, s. 17; 1980, c. 18, s. 7; 1982, c. 51, s. 14; 1983, c. 24, s. 1; 1985, c. 18, s. 8; 1987, c. 47, s. 32.

57. Every employee who becomes a Member of the National Assembly before a pension or a deferred pension is granted to him shall be entitled to such pension for the years and parts of a year of service that have been credited to him under this plan if they have not been transferred to another pension plan, if he acquires the right to a retirement pension as a Member of the National Assembly and repays the contributions reimbursed to him, where such is the case.

Where the Member became a Member before 1 January 1992, the pension shall be payable from the time he begins to receive the retirement pension acquired as a Member of the National Assembly.

1973, c. 12, s. 49; 1977, c. 21, s. 18; 1982, c. 51, s. 14; 1983, c. 24, s. 1; 1987, c. 107, s. 175; 1992, c. 9, s. 5; 1993, c. 41, s. 12.

58. When contributions are reimbursed, if amounts have been paid as pension benefits under this plan or a pension plan out of which the employee’s service has not been transferred to this plan on an actuarially equivalent value, the total amount of the contributions of the employee, excluding sums paid by the employee and for which a pension credit is granted, and, where such is the case, interest accrued on such contributions up to the date on which a pension became payable, is reduced by the amounts paid as pension benefits from the date on which the pension ceased to be paid. The balance of the contributions and, where such is the case, of the accrued interest shall bear interest from that date, at the rate in force on the date of reimbursement for every period during which no amount was paid as pension benefits.

However, if a pension is payable to the employee, spouse or child under section 99, the reimbursement of contributions provided for in sections 46 and 47 does not include contributions relating to service credited in accordance with sections 85.3 and 98. In that case, the first paragraph of this section applies, at the time the pension becomes payable, in respect of other contributions but without taking into account the amounts paid as pension benefits under section 99. Where the employee is entitled only to a deferred annuity under this plan, the amounts paid as pension benefits under section 99 are deducted only from the amount of contributions relating to service credited in accordance with sections 85.3 and 98 if that pension is more advantageous than the benefits under this plan.

1973, c. 12, s. 50; 1983, c. 24, s. 1; 1985, c. 18, s. 9; 1987, c. 107, s. 176; 1990, c. 87, s. 49.

58.1. (Replaced).

1982, c. 51, s. 16; 1983, c. 24, s. 1.

59. If an employee having acquired a pension credit dies before the credit becomes payable to him, the amount which he was required to pay to acquire the pension credit is refunded with accrued interest to his spouse or, if he has no spouse, to his successors.

If, at the death of the beneficiary of pension credit, the amount which he had to pay to acquire the pension credit, with accrued interest until the date on which the pension credit became payable, exceeds the total of the amounts paid to him as pension credit, the excess amount is paid in a single payment to his spouse or, if he has no spouse, to his successors.

If the pension credit ceased to be paid to a person who holds or again holds an employment contemplated in this plan, the amount which he had to pay to acquire the pension credit, with accrued interest until the date on which the pension credit became payable, is reduced by the amounts paid as pension credit from the date on which that pension credit should have ceased to be paid.

The balance of the amount he had to pay bears interest at the rate in force on the date of reimbursement for every period in respect of which no amount was paid as pension credit in a year or, as the case may be, during the period contemplated in section 69.

1973, c. 12, s. 51; 1983, c. 24, s. 1; 1990, c. 5, s. 27; 1990, c. 87, s. 50; 1995, c. 46, s. 31.

DIVISION III.1 EMPLOYEE SUFFERING FROM A TERMINAL ILLNESS

1993, c. 41, s. 13.

59.1. Except in the case of a pensioner, an employee who has ceased to participate in this plan and who, according to a medical certificate, is suffering from an illness likely to lead to death within a period of two years is, if he is entitled only to a deferred pension or to an actuarially reduced pension under section 38 or, where that is the case, section 215.5.0.2, entitled to receive the higher of the following amounts:

(1)  the total contributions with interest accumulated up to the date on which the application is received;

(2)  the actuarial value of his pension established on that date in accordance with the actuarial assumptions and methods determined by regulation under section 46.1.

The same applies to an employee able to provide such a certificate who, if he ceased to participate in this plan on the date on which the application is received, would be entitled only to one or other of those pensions. However, an employee who receives the amount referred to in the first paragraph ceases to participate in the plan on that date and, subject to section 59.4, is not considered to be an employee for the purposes of the plan, even if he continues to hold pensionable employment after the date on which the application is received.

For the purposes of this section, the contributions include the sums referred to in section 50, with the exception of the sums paid by the employee or transferred to this plan and for which he has obtained a pension credit, and in establishing the total of such contributions, the second paragraph of section 55 and section 58 are taken into account. In addition, where section 99 applies, the contributions and the actuarial value of the pension relating to the years and parts of a year of service credited under sections 85.1, 85.3 and 98 are excluded.

The amount referred to in the first paragraph bears interest, compounded annually, at the rates determined for each period by this Act, from the date on which the application is received until the date on which the refund is made.

1993, c. 41, s. 13; 1995, c. 13, s. 3.

59.2. The employee referred to in the first or second paragraph of section 59.1 is also entitled, where applicable, to receive the sums he has paid or which have been transferred to this plan and for which he has obtained a pension credit, with interest accululated up to the date on which the refund is made.

1993, c. 41, s. 13.

59.3. The refund of the amount referred to in section 59.1 and, where applicable, section 59.2, cancels entitlement to any other benefit, advantage or reimbursement provided for by this plan.

1993, c. 41, s. 13.

59.3.1. The spouse of an employee referred to in the first or second paragraph of section 59.1 may, upon the death of the employee, obtain that the reimbursement of the amount referred to in the said section or, as the case may be, in section 59.2 be cancelled provided the spouse applies therefor to the Commission before the amount is received. In such a case, the employee’s application for reimbursement is deemed never to have been made.

1995, c. 46, s. 9.

59.4. An employee who has ceased to participate in this plan under the second paragraph of section 59.1 and who, at the end of a period of two years from the date on which the application for a refund of the amount referred to in that section is received, holds pensionable employment under this plan may elect to again participate in this plan by sending a notice to that effect to the Commission. Notwithstanding section 3.1, he shall participate in this plan from the date on which the notice is received by the Commission.

1993, c. 41, s. 13.

59.5. An employee who has availed himself of the first or second paragraph of section 59.1 may be credited with the years or parts of a year of service that had been credited to him before the date of the refund if he applies therefor and pays an amount equal to the amount that was refunded to him, with interest, compounded annually, at the rates determined for each period by this Act. The interest runs from the date of the refund until the date of the redemption proposal made by the Commission.

The amount established under the first paragraph is payable either in a lump sum or by instalments spread over the period and at the times determined by the Commission. If it is paid by instalments, it bears interest, compounded annually, at the rate in force on the date on which the application is received, computed from the date on which the redemption proposal made by the Commission expires.

The employee 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 refund of the amount referred to in section 59.2, and the first and second paragraphs apply, adapted as required. He is then entitled to a pension credit equal to that to which he would have been entitled if the amount had not been refunded.

1993, c. 41, s. 13.

59.6. An employee who has availed himseld of the second paragraph of section 59.1 may be credited with the years and parts of a year of service of the period during which he would have participated in this plan had is not been for the application of that paragraph if he applies therefor and pays an amount equal to the contribution he would have paid if he had participated in this plan, with interest, compounded annually, at the rates determined for each period by this Act. The interest runs from the mid-point of each year up to the date of the redemption proposal made by the Commission. However, in respect of the years and parts of a year of service credited to the employee, section 21 applies, where that is the case, as though the employee had participated in this plan during that period.

The amount established under the first paragraph is payable either in a lump sum or by instalments spread over the period and at the times determined by the Commission. If it is paid by instalments, it bears interest, compounded annually, at the rate in force on the date on which the application is received, computed from the date on which the redemption proposal made by the Commission expires.

1993, c. 41, s. 13.

DIVISION III.2 TOTALLY AND PERMANENTLY DISABLED EMPLOYEE

1995, c. 46, s. 10.

59.6.1. Except in the case of a pensioner, an employee who is totally and permanently disabled within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), who has ceased to participate in this plan and who is entitled only to a deferred pension shall be entitled to transfer into a locked-in retirement account the amount determined under section 59.1 and, if applicable, the amount referred to in section 59.2. Such a case is governed by sections 59.3, 59.3.1 and 59.5. The expression “locked-in retirement account” has the meaning assigned by the Regulation respecting supplemental pension plans approved by Order in Council 1158-90, (1990) G.O. 2, 2318).

1995, c. 46, s. 10.

DIVISION IV EMPLOYEE RECEIVING BENEFITS AND A SALARY

1983, c. 24, s. 1.

§ 1 . — General Provisions

1983, c. 24, s. 1.

60. A person 65 years of age or over may hold pensionable employment under this plan and receive payment of benefits as a pensioner by way of

(1)  a pension under this plan, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan, the Civil Service Superannuation Plan or the pension plans established pursuant to sections 9, 10 and 10.0.1 and the additional benefit under the Pension Plan of Peace Officers in Correctional Services,

(2)  a pension under section 80,

(3)  pension credit under this plan and any benefit payable under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1),

(4)  an annual pension under section 84.

However, the provisions of the first paragraph do not apply from 31 December of the year in which the person attains 69 years of age.

1973, c. 12, s. 52; 1983, c. 24, s. 1; 1986, c. 44, s. 69; 1987, c. 107, s. 177; 1990, c. 87, s. 105; 1991, c. 14, s. 14; 1991, c. 77, s. 45; 1996, c. 53, s. 15; 1997, c. 50, s. 27.

61. An employee holding an employment contemplated in this plan who receives benefits is deemed to have retired and is not considered to be an employee for the purposes of the application of this plan.

1973, c. 12, s. 53; 1982, c. 51, s. 17; 1983, c. 24, s. 1.

61.1. The limit imposed by section 18.1 shall not apply for the purposes of this division.

1991, c. 77, s. 46.

62. In no case may the benefits that a pensioner may receive be greater than the amount by which the annual salary exceeds the salary referred to in section 69.

1973, c. 12, s. 54; 1983, c. 24, s. 1; 1987, c. 107, s. 178; 1988, c. 82, s. 27.

63. To determine the benefits that a pensioner is entitled to receive, the benefits are adjusted in accordance with the plan concerned.

1977, c. 21, s. 19; 1982, c. 51, s. 18; 1983, c. 24, s. 1; 1986, c. 44, s. 70; 1987, c. 107, s. 178.

64. The annual salary is equal to the salary defined in section 14,

(1)  received by the pensioner on the day he ceased to participate in the plan, computed on a yearly basis, or

(2)  that he would otherwise have received on the day he ceased to participate in the plan or that he would have received on that day had he not been, among other things, on leave without pay or receiving salary insurance benefits, computed on a yearly basis.

The annual salary of a pensioner who was not a full-time employee is reduced to the same fraction as that credited to him in respect of service.

1973, c. 12, s. 55; 1974, c. 9, s. 10; 1982, c. 51, s. 19; 1983, c. 24, s. 1; 1985, c. 18, s. 10; 1987, c. 107, s. 178; 1988, c. 82, s. 28; 1997, c. 50, s. 28.

65. In the case of a pensioner who, when he was an employee, was holding simultaneously more than one pensionable employment under this plan, the salary is computed in the same manner as the pensionable salary in such a case.

1973, c. 12, s. 56; 1977, c. 21, s. 20; 1982, c. 51, s. 20; 1983, c. 24, s. 1; 1987, c. 107, s. 178; 1988, c. 82, s. 29.

66. To determine the annual salary for the years following the year in which the pensioner ceased to participate in the plan, the salary is adjusted for each year concerned and at the intervals prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), according to the rate of increase of the Pension Index determined by the said Act.

However, the first adjustment is made proportionately to the number of days for which the pensioner received or would have received benefits in the year he ceased to participate in the plan in relation to the total number of days in that year.

1973, c. 12, s. 57; 1977, c. 21, s. 21; 1983, c. 24, s. 1; 1987, c. 107, s. 178; 1997, c. 50, s. 29.

67. The amounts payable as benefits are paid, where such is the case, in the following order:

(1)  the pension granted under this plan;

(2)  the pension and the additional benefit granted under the Pension Plan of Peace Officers in Correctional Services;

(3)  the pension granted under the pension plans established pursuant to sections 9, 10 and 10.0.1;

(4)  the pension granted under the Civil Service Superannuation Plan;

(5)  the pension granted under the Teachers Pension Plan;

(6)  any benefits granted under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1)

(7)  the pension credit earned or credited pursuant to section 101 and, as the case may be, section 158 and the amounts payable under section 80;

(8)  the other pension credits granted under this plan;

(9)  the annual pension under section 84.

Where any of the amounts referred to in the first paragraph, except the pension granted under the Pension Plan of Peace Officers in Correctional Services and the pension increase referred to in section 20 of the Act respecting the Pension Plan of Certain Teachers, is payable in part only, the payable part is taken, first, out of that portion of the benefits that relates to years of service later than 30 June 1982.

1973, c. 12, s. 58; 1974, c. 9, s. 11; 1977, c. 21, s. 22; 1983, c. 24, s. 1; 1986, c. 44, s. 71; 1987, c. 107, s. 178; 1990, c. 87, s. 105; 1991, c. 14, s. 15; 1996, c. 53, s. 16.

68. Every person who wishes to hold an employment contemplated in this plan and receive benefits must make an application therefor.

He must accompany his application with a certificate of employment containing, in particular, the annual salary contemplated in section 64 and the other information that may be required by the Commission.

1973, c. 12, s. 59; 1974, c. 9, s. 12; 1982, c. 51, s. 21; 1983, c. 24, s. 1.

69. Within 30 days preceding the anniversary date of the day the pensioner began to receive benefits, the Commission must require the employer to file a report containing

(1)  the amount of the salary which corresponds to the salary defined in section 14 and which has been paid to him in the 12 months preceding the anniversary date or that would have been paid to him had he not been, among other things, on leave without pay or receiving salary insurance benefits;

(2)  the estimated amount of the salary which corresponds to the salary defined in section 14 and which the employer is to pay to him for the 12 months following the anniversary date;

(3)  any other information that may be required by the Commission.

1973, c. 12, s. 60; 1974, c. 9, s. 13; 1977, c. 21, s. 23; 1982, c. 51, s. 22; 1983, c. 24, s. 1; 1985, c. 18, s. 11; 1987, c. 107, s. 179; 1988, c. 82, s. 30.

70. If, as a result of a change or a departure, the salary estimated by the employer differs by 10% or more, the employer, not later than 30 days after changing the salary, must so inform the Commission.

1973, c. 12, s. 61; 1974, c. 9, s. 14; 1983, c. 24, s. 1.

70.1. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.2. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.3. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.4. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.5. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.6. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.7. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.8. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.9. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.10. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.11. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.12. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.13. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.14. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

70.15. (Replaced).

1982, c. 51, s. 23; 1983, c. 24, s. 1.

71. If the amount of the benefits computed under section 62 becomes nil, sections 117 to 122 apply.

1973, c. 12, s. 62; 1983, c. 24, s. 1.

72. If the pensioner receives less benefit than that to which he is entitled, the Commission shall pay the due amount within 2 months of receiving a report under section 69.

If he receives more benefit than that to which he is entitled, the Commission shall effect compensation for any overpayment made, in the manner determined by regulation under section 147.

No interest may be charged on any sum thus paid or collected.

1973, c. 12, s. 63; 1974, c. 9, s. 15; 1983, c. 24, s. 1; 1987, c. 107, s. 180; 1990, c. 32, s. 7.

§ 2 . — Special provision

1983, c. 24, s. 1.

73. A pensioner who holds pensionable employment under the plan shall receive his benefits at the latest from 31 December of the year in which he attains 69 years of age.

1973, c. 12, s. 64; 1983, c. 24, s. 1; 1987, c. 107, s. 181; 1991, c. 77, s. 47; 1997, c. 50, s. 30.

DIVISION V MISCELLANEOUS PROVISIONS

1983, c. 24, s. 1.

74. For the purposes of eligibility for and computation of any employee’s pension, a maximum of 90 contributory days may be added to the service credited to the employee to enable him to make up any period of leave without pay while he was holding pensionable employment, except on contrary notice from the employee.

The first paragraph does not apply to service credited under this plan on an actuarially equivalent basis.

1973, c. 12, s. 65; 1983, c. 24, s. 1; 1987, c. 47, s. 33; 1987, c. 107, s. 182.

75. The years and parts of years of service for which pension credit is granted under this plan and those for which a pension, a deferred annuity or a paid-up annuity certificate were obtained under a supplemental pension plan from an employer contemplated in this plan, must be added, only for purposes of qualification for any pension, to the years of service credited in accordance with section 19. The same rule applies to years and parts of a year of service recognized solely for purposes of entitlement to a pension under the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan or the Civil Service Superannuation Plan; the same rule applies to years and parts of years of service not credited under this plan by reason of the application of section 115.7 and to those recognized solely for purposes of entitlement to a pension under an agreement of transferability entered into under section 158 in respect of this plan if, in the last two cases, they have not otherwise been credited under section 115.8 or under the agreement concerned, as the case may be.

The years and parts of years of service for which pension credit is granted are added, for purposes of qualification for a pension, to the years of service credited to an employee to determine, in case of death, the right of the spouse to a pension even if the employee died before completing all the payments computed in accordance with section 96.

1973, c. 12, s. 66; 1977, c. 21, s. 24; 1983, c. 24, s. 1; 1987, c. 107, s. 183; 1990, c. 87, s. 105.

76. A paid-up annuity is, for the purposes of the plan, an annuity derived from a supplemental pension plan with an employer contemplated in this plan, the payment of which is fully insured or guaranteed by a government, a company or an insurance company holding a licence issued under the Act respecting insurance (chapter A-32).

1973, c. 12, s. 67; 1983, c. 24, s. 1.

77. Every pension, except a pension paid under section 80, is indexed annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9),

(1)  for that part attributable to service prior to 1 July 1982, by the rate of increase of the Pension Index determined by the said Act;

(2)  for that part attributable to service subsequent to 30 June 1982, by the excess of that rate over 3 %.

The deferred annuity is, at the same time, indexed annually at the rate of increase of the Pension Index determined by the said Act from 1 January following the date on which the employee ceased to be a member of the plan to 1 January of the year in which he reached 65 years of age. From 1 January following the date on which he reached 65 years of age, the deferred annuity is indexed in the manner set out in the first paragraph.

1973, c. 12, s. 68; 1982, c. 33, s. 8; 1982, c. 51, s. 25; 1983, c. 24, s. 1; 1990, c. 87, s. 51; 1991, c. 77, s. 48.

77.1. (Replaced).

1982, c. 33, s. 8; 1982, c. 51, s. 26; 1983, c. 24, s. 1.

78. The first indexing of a pension, except a deferred annuity, is made proportionately

(1)  to the number of days for which the pension was or would have been paid during the year in which the employee ceased to participate in this plan in relation to the total number of days in that year;

(2)  in the case of a pension granted to the spouse where the employee qualified for a pension at the time of his death, to the number of days for which the pension was or would have been paid during the year of the death, in relation to the total number of days in that year.

In the case of a deferred annuity, the adjustment on 1 January following the date on which the employee reaches 65 years of age is made proportionately to the number of days for which the pension was paid or would have been paid in the year in which the employee retired in relation to the total number of days in that year.

1977, c. 21, s. 25; 1982, c. 51, s. 27; 1983, c. 24, s. 1; 1990, c. 87, s. 52; 1997, c. 50, s. 31.

79. The Commission, upon the application of a beneficiary other than a beneficiary contemplated in section 60, may, at any time after the pension becomes payable, make cash payment of the actuarial value, established in accordance with the actuarial assumptions and methods determined by regulation, of all benefits under the plan if the aggregate amount of the benefits does not exceed $811 annually.

The amount of $811 is, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), indexed annually by the rate of increase of the Pension Index established by the said Act.

1973, c. 12, s. 69; 1974, c. 9, s. 16; 1982, c. 51, s. 27; 1983, c. 24, s. 1; 1986, c. 44, s. 72; 1990, c. 87, s. 53.

CHAPTER V OTHER BENEFITS

1983, c. 24, s. 1.

DIVISION I BENEFITS PAYABLE UNDER A SUPPLEMENTAL PENSION PLAN

1983, c. 24, s. 1.

80. The Commission shall pay the pensions and the deferred annuities of persons who, upon the transfer of funds made following the poll held under section 6, were no longer members of a supplemental pension plan with an employer contemplated by this plan, if the funds for payment of the pensions are also transferred.

In the case where the supplemental pension plan is a plan to which the Government is not a signatory and entails an initial unfunded liability or an experience deficiency or both such liability and deficiency which is or are not amortized by a valid claim corresponding to the sums required to eliminate such liability and deficiency, the benefits shall be reduced, according to the order of priorities determined by regulation, to obtain full capitalization of such supplemental pension plan.

1973, c. 12, s. 70; 1977, c. 21, s. 26; 1982, c. 51, s. 28; 1983, c. 24, s. 1; 1985, c. 18, s. 12; 1987, c. 47, s. 34.

80.1. (Replaced).

1982, c. 51, s. 28; 1983, c. 24, s. 1.

80.2. (Replaced).

1982, c. 51, s. 28; 1983, c. 24, s. 1.

80.3. (Replaced).

1982, c. 51, s. 28; 1983, c. 24, s. 1.

80.4. (Replaced).

1982, c. 51, s. 28; 1983, c. 24, s. 1.

80.5. (Replaced).

1982, c. 51, s. 28; 1983, c. 24, s. 1.

80.6. (Replaced).

1982, c. 51, s. 28; 1983, c. 24, s. 1.

81. The person who, upon the transfer of funds made following the poll held under section 6, was no longer a member of a supplemental pension plan with an employer contemplated by this plan, is entitled

(1)  either to the reimbursement of his contributions with interest if thus entitled under the plan, if the person is under 65 years of age and if the funds are transferred;

(2)  or to a pension credit in accordance with section 101 if the funds are transferred.

Contributions bear interest, for the period prior to the transfer of funds, at the rate determined by the supplemental pension plan.

1973, c. 12, s. 71; 1976, c. 51, s. 10; 1977, c. 5, s. 14; 1977, c. 21, s. 27; 1980, c. 18, s. 8; 1980, c. 11, s. 81; 1983, c. 24, s. 1; 1987, c. 47, s. 35.

82. The Commission shall pay the pensions according to the terms and conditions set out in the supplemental pension plan, but in the manner provided in section 148.

1973, c. 12, s. 72; 1976, c. 51, s. 11; 1977, c. 5, s. 14; 1977, c. 21, s. 28; 1980, c. 18, s. 9; 1980, c. 11, s. 82; 1983, c. 24, s. 1; 1987, c. 47, s. 36.

83. If the person holds an employment contemplated in this plan after the normal retirement age provided for by the supplemental pension plan, the whole or part of the pension or deferred annuity unpaid after that age is indexed in accordance with the supplemental pension plan in the case where the supplemental plan provided that the pension would, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), be indexed by the rate of increase of the Pension Index determined pursuant to the said Act.

In all other cases, the whole or part of the pension or deferred annuity unpaid after that age is, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan, indexed annually by the excess of the rate of increase of the Pension Index determined by the said Act over 3 % for any period during which the whole or part of the pension or deferred annuity is not paid. Section 78 applies, with the necessary modifications.

However, all or part of the pension paid is indexed in accordance with the supplemental pension plan.

1973, c. 12, s. 73; 1983, c. 24, s. 1; 1988, c. 82, s. 31.

DIVISION II SPECIAL BENEFITS

1983, c. 24, s. 1.

84. The pension granted pursuant to section 106 of this Act as it read before 1 July 1983 is paid to the pensioner for life.

The spouse or, where there is no spouse, the successors of a deceased pensioner are entitled to receive, until the first day of the month following the death of the pensioner, the pension pertaining to the month of death that he would have received or would otherwise have received.

1973, c. 12, s. 74; 1977, c. 21, s. 29; 1980, c. 18, s. 10; 1983, c. 24, s. 1; 1987, c. 47, s. 37; 1994, c. 20, s. 11; 1995, c. 46, s. 31; 1999, c. 73, s. 4.

84.1. (Replaced).

1982, c. 51, s. 29; 1983, c. 24, s. 1.

85. Sections 91 to 93 do not apply in the case provided for in section 84.

However, if the person holds an employment contemplated in this plan after the normal retirement age provided for by the supplemental pension plan, the whole or part of a pension unpaid after that age is, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), indexed annually by the excess of the rate of increase of the Pension Index determined by the said Act over 3 % for any period during which the whole or part of a pension is not paid. Section 78 applies, with the necessary modifications.

1973, c. 12, s. 75; 1982, c. 51, s. 30; 1983, c. 24, s. 1; 1988, c. 82, s. 32.

CHAPTER V.1 SPECIAL MEASURES

1987, c. 47, s. 38.

DIVISION I MATERNITY LEAVE

1987, c. 47, s. 38.

85.1. Every female employee who was granted a maternity leave while she was a member of the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) or while she was a teacher within the meaning of the Teachers Pension Plan may be credited, without contributions and up to 90 contributory days, for pension purposes under this plan, with the days of a maternity leave which was in progress on 1 July 1965 or which began after that date but ended before 1 July 1976, provided the 90-day period allows the employee to complete 95 % or more of the school year in which she was granted the maternity leave.

Every female employee who was granted a maternity leave may be credited, without contributions and up to 120 contributory days, for pension purposes under this plan, with the days of the maternity leave which was in progress on 1 July 1976 or which began after that date but ended before 1 July 1983.

To be credited with the days of the maternity leave, the employee referred to in the first or second paragraph is required to have contributed to the pension fund of officers of education established by Part VIII of the Education Act, the Teachers Pension Plan, the Civil Service Superannuation Plan or this plan, as the case may be, during the 12 months preceding the beginning of the maternity leave, and to have contributed again to the Teachers Pension Plan, the Civil Service Superannuation Plan or this plan during the two years following the year in which the maternity leave ended even if, in the last two cases, the employee referred to in the first paragraph was not a teacher within the meaning of the Teachers Pension Plan at the time she again contributed.

The contributions paid by the employee to redeem the maternity leave pursuant to the provisions relating to the redemption of leave without pay are reimbursed without interest if the leave was redeemed while the Teachers Pension Plan or the Civil Service Superannuation Plan was applicable to her and the sums paid by the employee are reimbursed with interest if the leave was redeemed while this plan was applicable to her. However, if the period redeemed in respect of a maternity leave which ended before 1 July 1976 exceeds 100 days, the maternity leave cannot be credited without contributions and the contributions or, as the case may be, the sums paid by the employee cannot be reimbursed. If the period redeemed in respect of a maternity leave in progress on 1 July 1976, or which began after that date, exceeds the period credited pursuant to this section, the balance of the redeemed period remains credited to the account of the employee even if it is less than 30 days.

1982, c. 51, s. 30; 1983, c. 24, s. 1; 1987, c. 47, s. 38; 1990, c. 87, s. 54; 1991, c. 14, s. 16.

85.2. That part of the pension attributable to service credited pursuant to section 85.1, if the service is credited for a year credited to the employee pursuant to section 85.3, is increased annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), by the excess of the rate of increase in the Pension Index determined under that Act over 3%. Section 78 applies to the increase. In all other cases, sections 77 and 78 apply.

Section 99 and the last paragraph of section 130 apply in respect of service credited under this division as regards an employee who was granted a maternity leave while she was a member of the pension fund of officers of education established under Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) or while she was a teacher within the meaning of the Teachers Pension Plan.

1982, c. 51, s. 30; 1983, c. 24, s. 1; 1987, c. 47, s. 38; 1991, c. 14, s. 17; 1991, c. 77, s. 49.

DIVISION II YEARS REIMBURSED BY REASON OF MARRIAGE, PREGNANCY OR ADOPTION

1987, c. 47, s. 38.

85.3. Any employee who while she was a member of the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) or while she was a teacher within the meaning of the Teachers Pension Plan ceased to participate in her pension plan by reason of marriage, pregnancy or adoption if, in the latter case, the adoption was subsequently recognized for legal purposes by a judgment, may be credited, for pension purposes under this plan with all or part of her years of teaching prior to 1 January 1968 for which she obtained a reimbursement of contributions, if the marriage, pregnancy or adoption occurred in the 12 months preceding or in the 24 months following the date on which she ceased to participate in her plan.

To be credited with such years and parts of a year, the employee must pay the sum of $1 000 per year. That amount must be increased by an amount equal to 1.65 % of her basic pensionable salary, computed on an annual basis, on the date of receipt of her application. If however, the employee held part-time employment on that date, the basic pensionable salary which must be used is the salary she would have received if she had held that employment full time. Any pension credit that may have been granted in respect of any or several years or parts of a year is cancelled, and any sum paid to cover the cost thereof is reimbursed with interest.

The amount required for those years to be credited is payable either in a lump sum or by instalments spread over the period and payable at the times determined by the Commission. If it is paid by instalments, it bears interest, compounded annually, at the rate in force on the date on which the application is received, computed from the date on which the redemption proposal made by the Commission expires.

1982, c. 51, s. 30; 1983, c. 24, s. 1; 1987, c. 47, s. 38; 1987, c. 107, s. 184; 1988, c. 82, s. 33; 1990, c. 87, s. 55.

85.4. The sum of $1 000 contemplated in the second paragraph of section 85.3 shall be adjusted, on 31 December of each year, at the interest rate established pursuant to section 217 and in force on that date.

1987, c. 47, s. 38.

85.5. The part of the pension attributable to service credited pursuant to section 85.3 is increased annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), by the excess of the rate of increase in the Pension Index determined under that Act over 3%. Section 78 applies to the increase.

The second paragraph of section 55, section 99 and the third paragraph of section 130 apply in respect of service credited under this division. The sums collected under section 85.3 are paid into the Consolidated Revenue Fund.

1987, c. 47, s. 38; 1987, c. 107, s. 185; 1991, c. 77, s. 50.

DIVISION II.1 PROGRESSIVE RETIREMENT

1990, c. 32, s. 8.

85.5.1. This division applies to every employee, except a seasonal or casual employee, who has not already availed himself of it and who, within the scope of an agreement with his employer, agrees to a reduction of his working time for a period of one to five years, providing he retires at the end of that period. However, his working time may not be less than 40 % of the regular service of a full-time employee in such employment.

Before he may avail himself of this division, the employee shall ascertain from the Commission that he is likely to be eligible for a pension on the date proposed for the end of the agreement. For this purpose, the Commission shall estimate the years or parts of a year of service credited to the employee at the end of the agreement. Any change to the date fixed for the beginning or the end of the agreement must be accepted by the Commission before being made.

However, if at the end of the agreement the number of years or parts of a year of service credited to the employee is less than the number estimated by the Commission, or if at the end of the agreement the employee is not eligible for his pension, or if the agreement is suspended due to circumstances determined by regulation, the agreement is extended, even where this causes the period to exceed five years, until the date on which the number of years or parts of a year of service credited to the employee is equal to the estimate made by the Commission in the first case and, in the other cases, until the date on which the employee becomes eligible for his pension.

1990, c. 32, s. 8; 1991, c. 77, s. 51; 1995, c. 70, s. 31.

85.5.2. The employer shall make a deduction from the salary paid to the employee equal to the deduction he would have made if the employee had not availed himself of this division.

If the employee is eligible for salary insurance benefits, the exemption from contributions provided for in section 21 is the exemption to which he would have been entitled if he had not availed himself of this division.

1990, c. 32, s. 8.

85.5.3. For the purposes of this plan and Title IV, the pensionable salary for the years or parts of a year covered by the agreement is the salary the employee would have received or, for a period in respect of which salary insurance benefits apply, the salary which he would have been entitled to receive if he had not availed himself of this division. The service credited is the service which would have been credited to the employee if he had not availed himself of this division.

1990, c. 32, s. 8.

85.5.4. If the agreement becomes null or terminates due to circumstances which, in each case, are determined by regulation, the pensionable salary, the service credited and the contributions are determined, for each circumstance, in the manner prescribed by regulation.

The regulation may prescribe the terms and conditions on which an employee may be credited with service not recognized by reason of any such circumstance.

1990, c. 32, s. 8.

85.5.5. The regulations under this division may have effect 12 months or less before they are made.

1991, c. 77, s. 52.

DIVISION III EARLY RETIREMENT

1987, c. 47, s. 38.

85.6. This division applies to every employee who satisfies the following requirements:

(1)  he is less than 65 years of age;

(2)  he is 62 years of age or over and has two years of service for purposes of eligibility for the pension;

(3)  he was a member of this plan on 31 December 1986;

(4)  he has never availed or is not availing himself of the early retirement measures under Chapter III of Title IV of this Act, including special provisions included in Chapter I of Title IV.1 of the said Act, or under subdivision 3 of Division II.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12);

(5)  he retired not later than 1 July 1990.

This division applies also to every employee whose pension has become payable under this plan between 31 March 1987 and 23 June 1987, if, on the day preceding the day on which he retired, he was a disabled person or in pre-retirement within the meaning of the conditions of employment applicable to him.

Any employee who was a member of this plan on 31 December 1988 and who retires after 29 June 1990 may avail himself of this division if he satisfies the requirements of paragraphs 1, 2 and 4 of the first paragraph.

1987, c. 47, s. 38; 1990, c. 32, s. 9; 1990, c. 87, s. 56.

85.7. An employee who retires may, if he is entitled to an actuarially reduced pension, obtain that an amount equal to the actuarial reduction be added to the amount of the pension that is payable to him.

The amount added to the pension under the first paragraph is considered to be a benefit acquired after 30 June 1982. However, section 38 or, as the case may be, section 85.15 does not apply to the increased pension.

1987, c. 47, s. 38; 1992, c. 62, s. 12.

85.8. (Repealed).

1987, c. 47, s. 38; 1990, c. 32, s. 10; 1992, c. 62, s. 13.

85.9. The employee is entitled to any pension credit acquired without actuarial reduction.

The employee, upon retirement, or a pensioner contemplated in the second paragraph of section 85.6, upon availing himself of this division, may also avail himself of the measure provided in Chapter IV of Title IV of this Act but only in respect of the annual amount of the old age security pension even if no agreement to that effect has been entered into with his employer and even if he does not have 35 years of credited service for the purposes of the computation of his pension. However, the reduction provided for in section 205 may apply to the amount added under section 85.7.

1987, c. 47, s. 38; 1992, c. 62, s. 14.

85.10. The amount added under the first paragraph of section 85.7 is indexed annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), by the excess of the rate of increase of the Pension Index over 3%.

However, the first adjustment of this amount is made in the same proportion as the first adjustment of the regular pension established in accordance with section 78.

1987, c. 47, s. 38; 1992, c. 62, s. 15.

85.11. (Repealed).

1987, c. 47, s. 38; 1992, c. 62, s. 16.

85.12. If the pensioner again holds pensionable employment under this plan or holds pensionable employment under the Pension Plan of Peace Officers in Correctional Services, he ceases to be entitled to the amount added under section 85.7 and to the benefits that may be granted under section 85.9 and he ceases, for the purposes of entitlement to and computation of any new pension, to be entitled to avail himself of this division.

Chapter VII of Title I of this Act or Division IV of Chapter V of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), as the case may be, and sections 207 to 209 apply to the reduced pension and to the other benefits paid to the pensioner.

Notwithstanding the first and second paragraphs, a pensioner who wishes to retain the amount added under section 85.7 and any benefit granted under section 85.9 is not entitled to the salary attached to the employment held. In that case, the pensioner continues to be entitled to such amount and such benefits, and his pension and other benefits shall continue to be paid to him and the provisions of the pension plans relating to a pensioner’s return to work do not apply.

1987, c. 47, s. 38; 1987, c. 107, s. 186; 1990, c. 87, s. 105; 1992, c. 62, s. 17; 1997, c. 50, s. 32.

85.13. If the employee dies before the date on which his pension becomes payable, the pension granted to the spouse under section 43 or, where applicable, under section 43.1 is computed without taking into account the amount provided for in section 85.7.

1987, c. 47, s. 38; 1990, c. 87, s. 57; 1992, c. 62, s. 18.

DIVISION IV TEMPORARY CRITERIA OF ELIGIBILITY FOR A PENSION

1987, c. 47, s. 38.

85.14. Notwithstanding section 33, from 1 July 1987, a pension shall be granted to an employee

(1)  who has attained normal retirement age, that is 65 years of age;

(2)  who has 35 or more years of service;

(3)  who has 10 or more years of service and who is 62 years of age or over;

(4)  who has, in years of age and years of service, a combined total of 90 or more;

(5)  who has attained 60 years of age.

The employee is required to be a member of the plan at the time he retires under any of the criteria listed above.

1987, c. 47, s. 38.

85.14.1. Notwithstanding section 33.1, a pension shall also be granted to an employee who ceases to be a member of the plan when he is at least 55 years of age and who is not otherwise eligible for a pension, if he applies therefor not later than 180 days after the date on which the plan ceased to apply to him.

If the employee dies, he is deemed to be eligible for a pension for the purposes of sections 43 and 46 to 46.2. The same applies where his death occurs within 180 days after the date on which the plan ceased to apply to him, even where he did not apply therefor.

1993, c. 41, s. 14.

85.15. Notwithstanding the first paragraph of section 38, from 1 July 1987, in the cases described in subparagraphs 4 and 5 of the first paragraph of section 85.14, the employee’s pension is reduced for its duration by 0.5% per month, computed for each month comprised between the date on which the pension is granted and

(1)  the nearest date on which the pension would otherwise have been granted to him under subparagraph 2 or 5 of the first paragraph of the said section, in the case referred to in subparagraph 4 of the first paragraph of the said section; or

(2)  the nearest date on which the pension would otherwise have been granted to him under subparagraph 1, 3 or 4 of the first paragraph of the said section, in the case described in subparagraph 5 of the first paragraph of the said section.

In the case referred to in section 85.14.1, the pension is reduced, for its duration, by 0.5% per month, computed for each month between the date on which the pension is granted and the nearest date on which a pension would otherwise have been granted to him without actuarial reduction under this division or, where applicable, Chapter I.1 of Title IV.1.

1987, c. 47, s. 38; 1988, c. 82, s. 34; 1993, c. 41, s. 15.

85.16. If the pensioner again holds pensionable employment under this plan or holds pensionable employment under the Pension Plan of Peace Officers in Correctional Services, Chapter VII of Title I of this Act or Division IV of Chapter V of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), as the case may be, applies.

Any pension that may have been granted to the pensioner under subparagraph 2 of the first paragraph of section 85.14 is cancelled, and the person again becomes a member of this plan or of the Pension Plan of Peace Officers in Correctional Services, as the case may be, but is not entitled to again avail himself of the said subparagraph 2. If, however, at the time he retired, the pensioner was otherwise entitled to a pension under subparagraph 1, 3, 4 or 5 of the first paragraph of section 85.14, Chapter VII of Title I of this Act or Division IV of Chapter V of the Act respecting the Pension Plan of Peace Officers in Correctional Services, as the case may be, applies to that pension and to the other benefits paid to the pensioner.

Notwithstanding the first and second paragraphs, a pensioner who wishes to retain his pension and other benefits is not entitled to the salary attached to the employment held. In that case, his pension and other benefits shall continue to be paid to him and the provisions of the pension plans relating to a pensioner’s return to work referred to in the first paragraph do not apply.

1987, c. 47, s. 38; 1987, c. 107, s. 187; 1990, c. 87, s. 105; 1997, c. 50, s. 33.

DIVISION V APPLICATION, ACTUARIAL VALUATIONS AND FUNDING

1987, c. 47, s. 38.

85.17. Except with respect to a person who has availed himself of them, Divisions III and IV have effect until 1 September 1992. However, following the valuation prepared under section 85.19, and after the Commission has consulted the Comité de retraite, the Government may determine the date until which Division IV may continue to apply.

To be entitled to avail himself of the measures provided in Divisions III and IV, an employee must, subject to subparagraph 5 of the first paragraph of section 85.6, apply therefor, retire and cease to be an employee within the meaning of the plan before such divisions cease to have effect. Furthermore, to be entitled to avail himself of the measures provided in Division III, a pensioner described in the second paragraph of section 85.6 must apply therefor before that division ceases to have effect.

1987, c. 47, s. 38; 1988, c. 82, s. 35; 1989, c. 76, s. 2; 1990, c. 32, s. 11; 1991, c. 77, s. 53.

85.18. The actuarial value of the benefits resulting from the measures provided in Division III, except the value resulting from benefits under section 85.9, and the actuarial value of the benefits resulting from the measures provided in Division IV, to the extent that it introduces, for the purposes of eligibility for and computation of any pension, the criterion of 35 years of service, shall be funded by the aggregate of the amounts obtained under the following subparagraphs 1, 2 and 3:

(1)  the amount equal to the difference between the amounts provided for in the following paragraphs:

(a)  the amount of the contributions paid by the employees and the contributory amounts of the employers during the period between 1 January 1987 and 31 December 1989;

(b)  the amount of the contributions that would, during the same period, have been paid by the employees and the contributory amounts of the employers on the basis of the result of the actuarial valuation of this plan as of 31 December 1984 if the Government had, from 1 January 1987 and in accordance with section 177, revised the rate of contribution and if that rate had taken into account the introduction, for the purposes of eligibility for and computation of any pension, of the criterion of 62 years of age and 10 years of service;

(2)  the amount equal to the difference between the amounts provided for in the following paragraphs:

(a)  the amount of the contributions paid by the employees and the contributory amounts of the employers during the period between 1 January 1990 and 31 December 1990;

(b)  the amount of the contributions that would, during the same period, have been paid by the employees and the contributory amounts of the employers on the basis of the result of the actuarial valuation of this plan as of 31 December 1987 if the Government had, from 1 January 1990 and in accordance with section 177, revised the rate of contribution;

(3)  the amount equivalent to 3.27% of the contributions paid by the employees for the period between 1 January 1991 and 31 December 1991 and drawn in equal parts from the contributions of the employees and the contributory amounts of the employers for the same period.

The Commission shall transfer annually, with interest, for the period between 1 January 1987 and 31 December 1989, from the employers’ contributory fund at the Caisse de dépôt et placement du Québec to the employees’ contribution funds at the Caisse, one half of the difference between the amount of the contributions paid by the employees as established under paragraph b of subparagraph 1 of the first paragraph and the amount of the contributory amounts paid by the employers as established under the said paragraph b.

The Commission shall transfer annually, with interest, for the period between 1 January 1990 and 31 December 1992, from the employers’ contributory fund at the Caisse de dépôt et placement du Québec to the employees’ contribution funds at the Caisse, one half of the difference between the amount of the contributions paid by the employees and the amount of the contributory amounts of the employers established under the actuarial valuation of the plan as of 31 December 1987.

The Commission shall also, on 31 March each year and following the application of the temporary criteria of eligibility for a pension prescribed in Division IV of this chapter, transfer with interest

(1)  from the employers’ contributory fund at the Caisse de dépôt et placement du Québec and from the employees’ contribution funds at the Caisse to the Consolidated Revenue Fund, an amount taken equally from the employers’ fund and the employees’ fund corresponding to the actuarial value of the reduction which, were it not for the application of the said division, would otherwise have been applicable to that part of the pension pertaining to the years or parts of years of service relating to the Teachers Pension Plan or the Civil Service Superannuation Plan which have been transferred to this plan;

(2)  from the employees’ contribution funds at the Caisse de dépôt et placement du Québec to the employers’ contributory fund at the Caisse, an amount equal to 1/12 of the actuarial value of the reduction which, were it not for the application of the said division, would otherwise have been applicable to that part of the pension pertaining to the years or parts of years of service credited to this plan before 1 July 1982 which were not transferred from the Teachers Pension Plan or the Civil Service Superannuation Plan.

1987, c. 47, s. 38; 1990, c. 32, s. 12; 1990, c. 87, s. 58; 1992, c. 62, s. 19.

85.19. Not later than 1 January 1992, the Commission shall cause to be prepared by the actuaries it designates the valuation of the actuarial value of the benefits provided for in section 85.18 and of the sums intended for their funding. The premium paid or payable by the employer in relation, as the case may be, to persons who have availed themselves of any of the measures provided in Division III and who continue to be covered by the basic health insurance plan in accordance with the conditions of employment applicable to them must be added to the actuarial value of such benefits.

1987, c. 47, s. 38; 1990, c. 32, s. 13.

85.19.1. The Commission shall, on the dates fixed by the Government, transfer, with interest, from the employees’ contribution fund at the Caisse de dépôt et placement du Québec to the employers’ contributory fund at the Caisse, an amount equivalent to one-half of the premium paid or payable by the employer in relation to persons who, having availed themselves of the measures financed out of the amounts obtained under section 85.18, continue to be covered by the basic health insurance plan in accordance with the conditions of employment applicable to them. In addition, the Government may determine any amount of contribution from which it may be exempted as compensation for the sums it has taken out of the Consolidated Revenue Fund to pay such a premium.

1993, c. 41, s. 16.

85.20. The actuarial value of the benefits resulting from the measures provided in Division III, except that resulting from any benefits under the first paragraph of section 85.9, and the actuarial value of the benefits resulting from the measures provided in Division IV, to the extent that they introduce, for the purposes of eligibility for and computation of any pension, the criterion of 35 years of service, and the sums intended for their funding are not taken into account in determining the rate of contribution following the actuarial valuation prepared under section 174 as of 31 December 1990. They must, however, be taken into account in determining that rate following subsequent actuarial valuations prepared under the said section.

The actuarial value of the benefits resulting from the measures provided in Divisions I and II must be included in the actuarial valuations of the Teachers Pension Plan prepared under section 174. However, the actuarial value of benefits resulting from the measure provided for in the second paragraph of section 85.1 must be included in the actuarial valuations only if the measure is applicable in respect of a female employee who was a teacher within the meaning of the Act respecting the Teachers Pension Plan (chapter R-11) when she was granted a maternity leave under that paragraph.

1987, c. 47, s. 38; 1990, c. 32, s. 14; 1991, c. 14, s. 18.

85.21. Sections 85.18, 85.19, 85.19.1 and 85.20, except the second paragraph of section 85.20, apply only in respect of the contributions of unionized employees, the contributory amounts of their employers and the actuarial valuations produced in respect of such employees.

1990, c. 87, s. 59; 1993, c. 41, s. 17.

CHAPTER V.2 TEMPORARY MEASURES FOR EMPLOYEES WHO MAY BE UNIONIZED

1997, c. 7, s. 28.

DIVISION I APPLICABILITY AND MISCELLANEOUS PROVISIONS

1997, c. 7, s. 28.

85.22. This chapter applies to every employee who may be unionized whose application to that effect is received by the Commission on or before 11 July 1997 and who

(1)  on 31 December 1996 was a member of this plan as an employee who may be unionized;

(2)  has never availed or is not availing himself of the temporary criterion of eligibility for a pension of 35 years of service provided for in Division IV of Chapter V.1 of Title I, of the measures respecting early retirement provided for in Division III of Chapter V.1 of Title I, in Chapter III of Title IV including the special application provisions which are or were applicable under Title IV.1, or in subdivision 3 of Division II.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), of the measures provided for in the Act respecting the payment of a retirement allowance and other benefits and amending the Act respecting the Government and Public Employees Retirement Plan (1992, chapter 62) or of special measures enacted pursuant to Title IV.2 and designed to compensate, in whole or in part, the actuarial reduction of pension benefits;

(3)  has not, before 19 December 1996, entered into an agreement with his employer within the scope of measures designed to reduce personnel or of any other measure designed to promote retirement or, where applicable, waives such an agreement entered into after 18 December 1996 within the scope of measures in force before that date;

(4)  retires and ceases to be covered by this plan before 3 July 1997.

1997, c. 7, s. 28; 1997, c. 50, s. 34.

85.23. An employee who meets the requirements of subparagraphs 1 to 3 of the first paragraph of section 85.22 and who is eligible for a pension under this chapter before 2 July 1997 may cease to participate in the plan, retire and avail himself of the provisions of that chapter not later than 2 July 1997 or if he has sent to the Commission, within 30 days from the date of receipt of a statement of his benefits under the plan sent by the Commission for the application of the measures provided for in this chapter, an application for an estimate of his pension, at the end of a 30-day period after the date of receipt of an estimate of his pension made by the Commission, whichever is later.

The Government may, by regulation, determine in what cases and subject to what terms and conditions an employee may avail himself of the provisions of this chapter on a date subsequent to 2 July 1997.

1997, c. 7, s. 28; 1997, c. 50, s. 35.

85.24. The measures provided for in this chapter, except in respect of a person who has availed himself thereof, apply until 2 July 1997, subject to the provisions of this division.

1997, c. 7, s. 28.

DIVISION II TEMPORARY CRITERIA OF ELIGIBILITY FOR A PENSION

1997, c. 7, s. 28.

85.25. Notwithstanding section 33, a pension shall be granted to every employee who may be unionized and who

(1)  has, in years of age and years of service, a combined total of 80 or more, if he is at least 50 years of age;

(2)  has attained 60 years of age;

(3)  has at least 10 years of service and is 50 years of age or over;

(4)  has attained 55 years of age.

The employee is required to be a member of the plan at the time he retires under any of the criteria listed above.

1997, c. 7, s. 28.

85.26. In the cases described in subparagraphs 3 and 4 of the first paragraph of section 85.25, the employee’s pension is reduced for its duration by 1/4 of 1% per month, computed for each month comprised between the date on which the pension is granted and the nearest date on which the pension would otherwise have been granted to him without actuarial reduction under subparagraph 1 or 2 of the first paragraph of that section.

1997, c. 7, s. 28.

DIVISION III ADDITIONAL BENEFITS

1997, c. 7, s. 28.

85.27. The amount of the employee’s pension is increased by an amount of pension equal to 1.1% of the average pensionable salary used in computing his pension for each year of service he had credited under this plan and for which he obtained a paid-up annuity certificate or for which pension credit is or would be granted to him and, in the case of a female employee, for each part of a year that has been credited to that employee under section 221.1 solely for purposes of eligibility for a pension under this plan. However, the number of years of service considered for the purpose of that increase may not be greater than the amount by which 35 exceeds the number of years of service used in computing the pension.

The amount granted pursuant to the first paragraph for each of those years shall be granted only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), taking into account the amount of the paid-up annuity or pension credit to which the employee is entitled for the year concerned. Where applicable, the amount granted pursuant to the first paragraph shall be reduced to comply with that ceiling.

1997, c. 7, s. 28; 1997, c. 50, s. 36.

85.28. An employee who is under 65 years of age is also entitled to have a pension amount of $230 added to the amount of his pension for each of the years considered pursuant to the first paragraph of section 85.27. The amount is payable until the end of the month in which the pensioner attains 65 years of age.

1997, c. 7, s. 28.

85.29. Section 85.26 applies in respect of any pension amounts added under the first paragraph of section 85.27 and section 85.28.

1997, c. 7, s. 28.

85.30. The pension amounts added under the first paragraph of section 85.27 and section 85.28 shall be considered to be benefits acquired after 30 June 1982.

1997, c. 7, s. 28.

85.31. The reduction of 2% referred to in section 43.1 does not apply to the pension amount added under section 85.28 and the pension granted to the spouse, in the case of death of the pensioner, shall be computed without reference to that amount.

1997, c. 7, s. 28.

85.32. If an employee who could have availed himself of the measures provided for by this chapter dies before the measures cease to apply in his respect, the spouse’s pension shall be computed as if that employee had retired on the day of his death.

If the employee referred to in the first paragraph dies while he is under 55 years of age, his spouse is entitled to receive, in lieu of the pension the spouse would have been entitled to receive under that paragraph, the amount computed pursuant to section 46.1, without reference to the benefits provided for in this chapter.

1997, c. 7, s. 28; 1997, c. 50, s. 37.

DIVISION IV FUNDING OF MEASURES AND ACTUARIAL VALUATION

1997, c. 7, s. 28.

85.33. The Comité de retraite referred to in section 164 must request the Commission to cause to be prepared on or before 31 October 1998 by the actuaries it designates the valuation of additional actuarial commitments arising out of the introduction of the temporary criteria of eligibility for a pension provided for in Division II and of the actuarial reductions which will not be made pursuant to that division, and the valuation of the actuarial value of the additional benefits under Division III. The total amount paid in connection with departure incentives in respect of persons who retired during the period in which the following measures applied must be added to the actuarial value of the commitments and benefits:

(1)  the measures provided for in this chapter, in Division VII of Chapter IV of the Act respecting the Teachers Pension Plan (chapter R-11), in Division II.2 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) or in Division III.2 of Chapter V of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1);

(2)  the measures enacted under section 10 or 10.0.1 of this Act that are similar to those referred to in subparagraph 1.

The amount of the additional budget allotted to the Commission for the administration of the measures referred to in subparagraphs 1 and 2 of the first paragraph and for the costs arising from the financial services the Commission provides to the persons concerned by the measures must also be added to the actuarial value of the commitments and benefits.

The persons referred to in the first paragraph are persons who would be employees who may be unionized within the meaning of this Act on 31 December 1996 and at the time they cease to participate in their pension plan.

1997, c. 7, s. 28; 1997, c. 50, s. 38.

85.34. The sum of the additional actuarial commitments and of the actuarial value of the additional benefits referred to in section 85.33 and of the value of the additional actuarial commitments referred to in section 66.7 of the Act respecting the Teachers Pension Plan (chapter R-11), in section 99.28 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) and in section 35.8 of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1), in respect, in the latter three cases, of persons who would be employees who may be unionized within the meaning of this Act on 31 December 1996 and at the time they cease to participate in their pension plan, shall be shared equally between employees and employers.

The Commission shall transfer, after production of the actuarial valuations referred to in section 85.33, in section 66.7 of the Act respecting the Teachers Pension Plan, in section 99.28 of the Act respecting the Civil Service Superannuation Plan and in section 35.8 of the Act respecting the Pension Plan of Certain Teachers, from the contribution fund of the employees who may be unionized at the Caisse de dépôt et placement du Québec to the employers’ contributory fund at the Caisse, the amount resulting from the difference between the amounts obtained pursuant to the following subparagraphs 1 and 2:

(1)  one-half of the sum referred to in the first paragraph, up to the sum of $800,000,000 established at 31 December 1996;

(2)  the portion of the additional actuarial commitments and of the actuarial value of the additional benefits referred to in section 85.33 that is borne by the contribution fund of the employees who may be unionized of the Government and Public Employees Retirement Plan at the Caisse de dépôt et placement du Québec.

If the amount determined under subparagraph 2 of the second paragraph is greater than the sum of $800,000,000 referred to in subparagraph 1 thereof, the Commission shall transfer the excess amount from the employers’ contributory fund at the Caisse to the contribution fund of the employees who may be unionized referred to in that paragraph.

1997, c. 7, s. 28; 1997, c. 50, s. 39.

CHAPTER VI TRANSFER AND PURCHASE OF SERVICE

1983, c. 24, s. 1.

DIVISION I PAST SERVICE OF AN EMPLOYEE WHO WAS NOT A MEMBER OF A RETIREMENT PLAN

1983, c. 24, s. 1; 1987, c. 47, s. 39.

86. An employee who, before this plan became applicable to him, was not a member of a retirement plan is entitled to a pension credit computed in relation to all or part of his years of past service

(1)  if he held an employment with a body contemplated by this plan or which, in the opinion of the Commission, would have been had it not ceased to exist;

(2)  if on 1 July 1973 his name was entered on a list of eligible persons of a sectorial or intersectorial employment office provided for by a collective agreement, or if he begins to contribute to this plan not later than 1 January 2000.

The Government may determine, by regulation, the number of years or parts of years of past service as a remunerated trainee that may be credited to an employee who belongs to a category or subcategory determined by the regulation, in particular, according to his employer, subject to the rules, terms and conditions prescribed by the regulation; such number may vary according to the category or subcategory.

However, the total number of years or parts of years of past service that may be credited to an employee under the first and second paragraphs shall not exceed 15 years and those for which a pension or deferred pension is payable under a pension plan shall not be credited.

1973, c. 12, s. 76; 1977, c. 21, s. 30; 1982, c. 33, s. 9; 1983, c. 24, s. 1; 1987, c. 47, s. 40; 1990, c. 32, s. 15; 1992, c. 39, s. 33; 1994, c. 20, s. 12; 1995, c. 46, s. 11; 1995, c. 70, s. 32; 1997, c. 50, s. 40; 1999, c. 73, s. 5.

87. To be credited with past service, an employee must file an application therefor before 1 July 2000.

1973, c. 12, s. 77; 1974, c. 9, s. 17; 1977, c. 21, s. 31; 1982, c. 33, s. 10; 1982, c. 51, s. 31; 1983, c. 24, s. 1; 1987, c. 47, s. 41; 1990, c. 32, s. 16; 1992, c. 39, s. 34; 1994, c. 20, s. 13; 1995, c. 46, s. 12; 1995, c. 70, s. 33; 1999, c. 73, s. 6.

88. The pension credit is equal, for each year of service, to 2 % of the annual pensionable salary of the employee as of 1 July 1973 or if he has no pensionable salary on that date, his pensionable salary on the nearest subsequent date on which he began to contribute to this plan.

For each year of service, the pension credit is reduced by 0.7 % of that part of the annual pensionable salary which does not exceed the Maximum Pensionable Earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) for that year.

1973, c. 12, s. 78; 1983, c. 24, s. 1; 1985, c. 18, s. 13; 1987, c. 47, s. 42; 1992, c. 67, s. 41.

89. Every pension credit may be increased on 1 January following the filing of the actuarial valuation of the service redeemed if the valuation shows that an upward adjustment should be made. The adjustment is made in the manner provided for in the valuation.

1973, c. 12, s. 79; 1982, c. 51, s. 32; 1983, c. 24, s. 1.

90. Pension credit is deemed, for the purposes of computing premiums, to be payable at 65 years of age or, if the employee purchases pension credit after he is 65 years of age, on the date of purchase.

1973, c. 12, s. 80; 1974, c. 9, s. 18; 1982, c. 51, s. 33; 1983, c. 24, s. 1.

91. Pension credit is granted as a life annuity payable to the employee from 65 years of age or, if the employee retires at an age other than 65, on the date of his retirement. However, the employee may, on request, obtain that his pension credit be granted to him on any date subsequent to the date on which he retires but not later than the date of his sixty-fifth birthday.

The spouse or, where there is no spouse, the successors of a deceased pensioner are entitled to receive, until the first day of the month following the death of the pensioner, the pension credit pertaining to the month of death that he would have received or would otherwise have received.

1973, c. 12, s. 81; 1983, c. 24, s. 1; 1994, c. 20, s. 14; 1995, c. 46, s. 31; 1997, c. 50, s. 41; 1999, c. 73, s. 7.

92. If the date on which the pension credit becomes payable is prior to the date of the employee’s sixty-fifth birthday, the pension credit is reduced, for its duration, by 0.5 % per month, computed for each month falling between the date on which pension credit is payable to him and his sixty-fifth birthday.

However, if the beneficiary comes to be contemplated in section 117, the reduced pension credit is increased by 0.5 % per month, computed for each month comprised in the period during which pension credit is not paid before 65 years of age.

1973, c. 12, s. 82; 1974, c. 9, s. 19; 1982, c. 51, s. 34; 1983, c. 24, s. 1; 1997, c. 50, s. 42.

93. All or part of the unpaid pension credit, where such is the case, is increased, for its duration, by 0.75% per month, computed for each month comprised in the period during which all or part of the pension credit was not paid

(1)  after 65 years of age, if the employee was under 65 years of age at the time of purchase;

(2)  after the date of purchase, if the employee was over 65 years of age at the time of purchase.

1974, c. 9, s. 20; 1983, c. 24, s. 1.

94. Sections 90 to 93 apply, with the necessary modifications, to every agreement concerning the plan entered into under section 158.

However, regarding agreements entered into with the Government of Canada and with the Société de développement de la Baie James, the increase in the pension credit provided for in section 93 is the indexing rate provided for by those agreements.

1977, c. 21, s. 32; 1977, c. 5, s. 14; 1983, c. 24, s. 1.

95. To be entitled to a pension credit, the employee must pay

(1)  in respect of service prior to 1 July 1982, the sum determined in accordance with the tariff of premiums appearing in Schedule IV;

(2)  in respect of service subsequent to 30 June 1982, the sum determined in accordance with the tariff of premiums appearing in Schedule V.

The employee may pay such sums by cash payment, by instalments or by using all or part of his accumulated sick leave. In this last case, his employer shall pay the whole or part of the sum according to the terms and conditions determined by the Commission.

1973, c. 12, s. 83; 1983, c. 24, s. 1.

96. The instalments required to pay for the cost of the pension credit may be spread over a period equal to the period corresponding to one-half of the service that the employee wishes to be credited with, or if the instalments, including the interest referred to in section 97, exceed $3,500 per year, over as many instalments of $3,500 per year as are required for full payment of pension credit, except the last instalment.

In no case may the instalments be paid after the earlier of the following dates:

(1)  the date on which the employee ceased to be an employee within the meaning of the plan;

(2)  31 December of the year in which he attains 69 years of age.

However, where the employee is entitled to a deferred annuity, no instalment may be paid after the date on which he retires.

1973, c. 12, s. 84; 1983, c. 24, s. 1; 1988, c. 82, s. 36; 1990, c. 87, s. 60; 1993, c. 41, s. 18; 1997, c. 50, s. 43.

97. If the sum to which section 95 refers is paid by instalments, it shall bear interest at the rate of 6%, compounded annually, computed from the date on which the redemption proposal made by the Commission expires.

1973, c. 12, s. 85; 1983, c. 24, s. 1; 1990, c. 87, s. 61.

DIVISION II PAST SERVICE OF AN EMPLOYEE WHO WAS A MEMBER OF THE TEACHERS PENSION PLAN OR CIVIL SERVICE SUPERANNUATION PLAN

1983, c. 24, s. 1; 1987, c. 47, s. 43.

98. Every employee who, in accordance with section 13, elects to become a member of this plan, or every person who participates in this plan under the third paragraph of section 10.1 except, in the latter case, where he makes the election provided for, shall be credited, for pension purposes, with the years or parts of a year of service credited under the Civil Service Superannuation Plan or the Teachers Pension Plan if his contributions have not been reimbursed to him.

In all other cases, the employee may be credited, for pension purposes, with the years and parts of a year of service credited under the Civil Service Superannuation Plan or the Teachers Pension Plan if his contributions have not been reimbursed to him, if he is not a pensioner under either of those plans, if he ceases to be a member of either of those plans before 1 January 1991 and if he is a member of this plan before that date. Notwithstanding the fact that no application to that effect has been made by the employee, the years and parts of a year of service shall be credited to him upon computation of any pension unless he gives written notice to the contrary before the pension is paid. However, where an application is made for the statement referred to in section 122.1, the Commission shall assess the benefits accumulated under this plan and, where applicable, shall pay the sums awarded to the spouse taking into account such years and parts of a year of service.

Where an employee is not covered by the first or second paragraph, the years and parts of a year of service shall be added, for the purposes of eligibility only for any pension, to the service credited to him under this plan, provided he has not received or is not entitled to a refund of his contributions under the Civil Service Superannuation Plan or the Teachers Pension Plan and provided he is not a pensioner under either of those plans when he ceases to be a member of this plan.

1973, c. 12, s. 86; 1982, c. 51, s. 35; 1983, c. 24, s. 1; 1987, c. 47, s. 44; 1988, c. 82, s. 37; 1990, c. 32, s. 17; 1991, c. 77, s. 54.

99. In the case of physical or mental disability, death or cessation of employment or in the case where the employee ceases to participate in the plan, the provisions of the Civil Service Superannuation Plan and of the Teachers Pension Plan which concern the entitlement to a pension, as they read on 31 December 1990, continue to apply if the years and parts of a year that had been credited under those plans have been credited under this plan in accordance with section 98, until a pension becomes payable under this plan. Such provisions continue to apply only if they are more advantageous than those of this plan.

However, the actuarial value of the pensions is payable under the plans concerned only in the case of a pension granted to the spouse or to the pensioner but, in the latter case, only when he reaches 65 years of age.

1973, c. 12, s. 87; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1987, c. 47, s. 45; 1987, c. 107, s. 188; 1988, c. 82, s. 38; 1990, c. 87, s. 62.

100. An employee credited under section 98 with less than 15 years of service is entitled to pension credit established by the application of sections 88 to 93 and 95 to 97 for the years and parts of a year during which the employee has held an employment with a body contemplated in this plan or with an agency which, in the opinion of the Commission, would have been so contemplated had it not ceased to exist. An employee may have years or parts of years of past service as a paid trainee credited in accordance with the second paragraph of section 86.

In no case may the number of years and parts of a year with which an employee may be thus credited be greater than the excess of the number of years credited under section 98, over 15.

However, the employee shall not be credited with years for which a pension or deferred annuity is payable under a retirement pension plan.

1973, c. 12, s. 88; 1982, c. 51, s. 36; 1983, c. 24, s. 1; 1997, c. 71, s. 28.

DIVISION III PAST SERVICE OF AN EMPLOYEE WHO WAS A MEMBER OF A SUPPLEMENTAL PENSION PLAN WITH AN EMPLOYER CONTEMPLATED BY THIS PLAN

1983, c. 24, s. 1; 1987, c. 47, s. 46.

101. The employees who, following the poll held under section 6, become members of this plan and the employees contemplated in paragraph 3 of section 2 are credited with the pension credit computed in relation to the years of past service and the salary allowable under the supplemental pension plan of which they were members, except if a paid-up annuity certificate is issued.

However, the employee may, except if a paid-up annuity certificate is issued, be credited with pension credit computed in relation to the years of service and salary allowable under the supplemental pension plan if his contributions have not been reimbursed to him, and

(1)  in the case provided for in section 12, if he is not required to again become a member of the plan; or

(2)  if he was a member of that plan on 30 June 1973 and if he transfers to another employment that is not pensionable employment under that plan but that is pensionable employment under this plan.

1973, c. 12, s. 89; 1983, c. 24, s. 1; 1987, c. 47, s. 47.

102. To be credited with pension credit, the accumulated funds, excluding voluntary additional contributions, must be transferred to the Commission.

1973, c. 12, s. 90; 1974, c. 9, s. 21; 1983, c. 24, s. 1.

103. Notwithstanding any other adjustment provided by the supplemental pension plan, sections 90 to 93 apply, with the necessary modifications, to all or part of the pension credit granted under section 101.

However, if the plan provided for the indexing of the retirement pension at the rate of increase of the pension index determined in section 119 of the Act respecting the Québec Pension Plan (chapter R-9), the increase provided for in section 93 is the annual indexing by that rate, except if it is less than 9%.

1977, c. 21, s. 33; 1977, c. 5, s. 14; 1983, c. 24, s. 1.

104. An employee credited under section 101 with less than 15 years of service is entitled to pension credit established by the application of sections 88 to 93 and 95 to 97 for the years and parts of a year for which he has held an employment with a body contemplated in the plan or an agency which, in the opinion of the Commission, would have been so contemplated had it not ceased to exist. An employee may have years or parts of years of past service as a paid trainee credited in accordance with the second paragraph of section 86.

In no case may the number of years and parts of a year that an employee may be thus credited with be greater than the excess of the number of years for which pension credit has been granted or a paid-up annuity certificate has been issued, over 15.

However, the employee shall not be credited with years for which a pension, a deferred annuity or a paid-up annuity is payable by virtue of a retirement plan.

1973, c. 12, s. 91; 1982, c. 66, s. 65; 1983, c. 24, s. 1; 1997, c. 71, s. 29.

105. If the supplemental pension plan is a defined contribution plan within the meaning of the Supplemental Pension Plans Act (chapter R-15.1), the funds from that plan accrued in respect of each employee shall be used to acquire pension credit computed in accordance with the criteria prescribed by regulation.

If the supplemental pension plan is a defined benefit plan within the meaning of the said Act, the pension credit accumulated in the said plan becomes pension credit contemplated in section 101, for the purposes of this plan.

The accumulated pension credit must be adjusted by the administrator of the supplemental pension plan to take into account the terms and conditions provided for in sections 59 and 103. Such adjustment must not effect any change in the actuarial value of such pension credit.

1973, c. 12, s. 92; 1982, c. 33, s. 11; 1982, c. 62, s. 143; 1983, c. 24, s. 1; 1990, c. 87, s. 63.

105.1. (Replaced).

1980, c. 11, s. 83; 1983, c. 24, s. 1.

106. If the supplemental pension plan provides that the retirement pension to which the employee would have been entitled under such plan must be based on the salary of the best remunerated years or on the salary of the last years, the pension credit shall be computed on the same basis.

If the number of best remunerated years serving as the basis for computation of the pension under the supplemental pension plan differs from 5, the pension credit accrued by virtue of the supplemental pension plan shall be adjusted to take account of such difference, in accordance with the regulations made in respect of each supplemental pension plan concerned.

1973, c. 12, s. 93; 1974, c. 9, s. 22; 1979, c. 42, s. 3; 1982, c. 51, s. 37; 1983, c. 24, s. 1.

106.1. (Replaced).

1982, c. 51, s. 38; 1983, c. 24, s. 1.

107. If the supplemental pension plan provided that the retirement pension should be adjusted by indexing, the pension credit shall be adjusted in the same manner except for the period during which the adjustment provided for in section 103 was made. The pension credit shall also be adjusted in the same manner for the period between the date on which the person ceases to participate in the plan and the date on which the pension credit is granted.

1973, c. 12, s. 94; 1977, c. 5, s. 14; 1979, c. 42, s. 4; 1982, c. 33, s. 12; 1983, c. 24, s. 1; 1997, c. 50, s. 44.

107.1. The Government may, by regulation, increase the pension credits credited under section 101 where the actuarial valuation of the pension credits determines a surplus. The Government shall determine the portion of the surplus to be applied to the increase.

The increase may vary according to the nature of the pension credits and the supplemental pension plan under which they have been credited. The Government shall determine the date from which the increase is granted.

1999, c. 73, s. 8.

108. In the case where the supplemental pension plan is a plan to which the Government is not a signatory and entails an initial unfunded actuarial liability, an improvement unfunded actuarial liability, a technical actuarial deficiency or a combination thereof, which is not amortized by a valid claim corresponding to the investment required to eliminate such liability and deficiency, the benefits shall be reduced, according to the order of priorities determined by regulation, to obtain full capitalization of such supplemental pension plan.

1973, c. 12, s. 95; 1983, c. 24, s. 1; 1989, c. 38, s. 276.

109. If the pension credit or the paid-up annuity certificate is less than the pension credit contemplated by section 88, the employee may make up such difference by paying the premium computed in the manner provided in section 95.

1973, c. 12, s. 96; 1983, c. 24, s. 1.

DIVISION IV SPECIAL PROVISIONS

1983, c. 24, s. 1.

110. The years and parts of a year of service completed by the support staff of the general and vocational colleges are credited, for pension purposes under this plan, for the period during which such employees were members of a supplemental pension plan or contributed to a trust fund for the period comprised between 21 April 1970 and the date they became members of this plan.

The sums accumulated in such supplemental pension plan or in such a fund are transferred to the Commission.

1973, c. 12, s. 97; 1983, c. 24, s. 1; 1987, c. 47, s. 48.

111. The employee who has received the reimbursement of his contributions must, to be credited with the years and parts of a year of service contemplated in section 110, remit the said reimbursed sums to the Commission. The employer shall also remit his share to the Commission.

If the employee has received the reimbursement of his contributions and the contributory amounts of his employer, he shall remit such sums.

The sums remitted in order to be credited with such years and parts of a year bear interest from the date on which they were reimbursed, at the rate of 7.25%, compounded annually.

1973, c. 12, s. 98; 1983, c. 24, s. 1; 1990, c. 87, s. 64; 1992, c. 67, s. 42.

111.1. (Replaced).

1982, c. 51, s. 39; 1983, c. 24, s. 1.

112. The years and parts of a year of service completed by the employees of the Commission des services juridiques and of the corporations constituted under the Legal Aid Act (chapter A-14) are credited for pension purposes under this plan for the period from 1 July 1973 to 30 June 1975 if during that period the employees paid contributions to the retirement fund established by the Regulation concerning the pension plan for the employees of the Commission des services juridiques and of the other corporations to which it applies, unless they request the Commission to reimburse their contributions paid during the said period.

The sums accumulated in such retirement fund are transferred to the Commission.

1973, c. 12, s. 99; 1983, c. 24, s. 1.

113. Every employee who applies therefor within 12 months of the date on which he begins to contribute to this plan is entitled to be credited with the years and parts of a year of active service in the regular Canadian Forces or in the forces levied by Canada in wartime contemplated by the Canadian Forces Superannuation Act (Revised Statutes of Canada, 1985, chapter C-17), if he does not receive retirement benefits under the said Act.

The years and parts of a year are computed by the application of sections 88 to 93 and 95 to 97. However, the annual pensionable salary used to compute the pension credit is the salary that the employee receives on the date on which he begins to contribute to this plan.

1973, c. 12, s. 100; 1982, c. 33, s. 13; 1983, c. 24, s. 1; 1987, c. 47, s. 49.

113.1. (Replaced).

1982, c. 33, s. 13; 1983, c. 24, s. 1.

114. Every employee is entitled to be credited, for pension purposes under this plan, with the years and parts of a year of service performed under the superannuation plan of the members of the Sûreté du Québec,

(1)  if he has not been reimbursed his contributions;

(2)  if he is not entitled to a pension or deferred annuity under the said plan.

The contributions collected under the said plan are credited to the employee up to the amount of the contributions that he would have paid under this plan.

1973, c. 12, s. 101; 1983, c. 24, s. 1.

114.1. An employee is entitled to be credited with the years and parts of a year of service during which he was a member of the staff of a minister or of a person referred to in section 124.1 of the Act respecting the National Assembly (chapter A-23.1), provided he has not otherwise been credited with such years and parts of a year or provided his contributions in respect of them have not been refunded to him.

To have all or part of such service credited, the employee must pay to the Commission an amount equal to the contribution he would have had to pay if he had been a member of this plan. The amount bears interest, compounded annually, at the rates determined for each period by this Act. The interest accrues from the midpoint of each year to the date on which the redemption proposal is made by the Commission. Where the employee has only part of his service credited, the most recent service is credited first.

The amount established pursuant to the second paragraph is payable in a lump sum or by instalments spread over the period and payable at the times determined by the Commission. If it is paid by instalments, it bears interest, compounded annually, at the rate in force on the date on which the application is received, computed from the date on which the redemption proposal expires.

1990, c. 87, s. 65; 1997, c. 50, s. 45.

115. Every employee is entitled to be credited for pension purposes with the years and parts of a year during which he contributed to a pension plan which applied before 1 January 1992 to a Member of the National Assembly and in respect of which he obtained a refund of his contributions, except if he has already exercised a right of redemption in respect of such years and parts of a year under a pension plan other than this plan.

He must pay to the Commission, for each of such years and parts of a year, an amount equal to the amount obtained by applying the rate of contribution applicable under this plan for each year and part of a year to the lesser of the following amounts:

(1)  the indemnity he received as a Member; and

(2)  the pensionable salary he is entitled to receive during the first year in which he holds pensionable employment under this plan after having been a Member.

The pension is based solely on the pensionable salary he receives while participating in this plan.

1973, c. 12, s. 102; 1983, c. 24, s. 1; 1985, c. 18, s. 14; 1987, c. 47, s. 50; 1988, c. 82, s. 39; 1993, c. 41, s. 19.

115.1. Every employee who has held casual employment defined by regulation is entitled to be credited, for pension purposes under this plan, with the service performed in such capacity between 30 June 1973 and 1 January 1988 with an agency or body contemplated by the plan or with an agency or body which, in the opinion of the Commission, would have been contemplated by the plan had it not ceased to exist. For the purposes of this paragraph, any period in which the employee is entitled to salary insurance benefits or in which an employee avails herself of a maternity leave under the provisions concerning parental leaves which form part of her conditions of employment is counted as a period of service.

The employee must, to be credited with that service, pay to the Commission an amount equal to the contributions he would have been required to pay if he had been a member of this plan or, in the case of a female employee having availed herself of a maternity leave, an amount equal to the contribution she would have been required to pay on the pensionable salary to which she would have been entitled had she not availed herself of such a leave, increased by interest compounded annually at the rates determined, for each period, by this Act. The interest shall run from the midpoint of each year until the date of receipt of the application. If the employee applies to have only part of that service credited, the most recent service will be credited first. Any pension credit that may have been granted in respect of such service is cancelled and the sums paid in respect thereof are reimbursed with interest.

1986, c. 44, s. 73; 1987, c. 47, s. 51; 1995, c. 13, s. 4.

115.2. The amount established pursuant to section 115.1 is payable in a lump sum or by instalments spread over the period and payable at the times determined by the Commission. If it is paid by instalments, it bears interest, compounded annually, at the rate in force on the date on which the application is received, computed from the date on which the redemption proposal made by the Commission expires.

1986, c. 44, s. 73; 1987, c. 107, s. 189; 1990, c. 87, s. 66.

115.3. (Repealed).

1986, c. 44, s. 73; 1987, c. 47, s. 52.

115.4. The years and parts of a year of service in respect of which a person has contributed to the pension fund of the officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235), but not to the Teachers Pension Plan or the Civil Service Superannuation Plan, are credited for pension purposes if that person satisfies either of the following requirements:

(1)  he applied, between 1 July 1973 and 4 August 1980, for a transfer of those years and parts of a year of service to this plan;

(2)  he has received a refund of the contributions he paid to that pension fund after 30 June 1973 while he was a member of this plan.

Such years and parts of a year of service are also credited for pension purposes to an employee who has not applied for their transfer to this plan and has not received a refund of the contributions he paid to that pension fund.

1986, c. 44, s. 73; 1987, c. 47, s. 53; 1990, c. 32, s. 18.

115.5. Any person who has satisfied the requirement set out in subparagraph 2 of the first paragraph of section 115.4 must, to be credited with the years and parts of a year of service contemplated in the said section, pay an amount equal to the contributions reimbursed to him increased by interest compounded annually at the rates determined, for each period, by this Act, for the period included between the date of the reimbursement and the date of receipt of the application.

Any pension credit that may have been granted in respect of one or several of those years or parts of a year is cancelled and the sums paid in respect thereof are reimbursed with interest.

1986, c. 44, s. 73; 1990, c. 32, s. 19.

115.6. Section 100 applies to an employee who applied to have his years or parts of a year of service credited under sections 115.4 and 115.5 as if he had applied to have them credited under section 98.

1986, c. 44, s. 73.

115.7. The years and parts of a year of service credited to an employee under the Pension Plan of Peace Officers in Correctional Services shall, if his contributions have not been refunded, be credited under this plan on an actuarially equivalent basis as established on the date on which the employee begins to pay contributions to this plan. These years and parts of a year of service are, in that case, credited, beginning with the latest service, until the actuarial value of the benefits, as established in respect of those years and parts of a year of service under this plan, reaches the actuarial value of the benefits accrued under the Pension Plan of Peace Officers in Correctional Services, without exceeding the service credited to the employee under that plan.

The actuarial values of the benefits shall be established according to the actuarial assumptions and methods determined by regulation, which may vary according to the pension plans concerned.

1987, c. 107, s. 190; 1990, c. 87, s. 105.

115.8. The employee may be credited with all or part of the years and parts of a year of service not credited under this plan pursuant to section 115.7 by paying to the Commission the difference between the actuarial values concerned for each such years and parts of a year of service. The amount to be paid by the employee shall bear interest, compounded annually, at the rates determined, for each period, under this Act and running from the date on which the actuarial values are established to the date of the redemption proposal made by the Commission.

The sum established under the first paragraph is payable in a lump sum or by instalments spread over the period and payable at the times determined by the Commission. If it is paid by instalments, it bears interest, compounded annually, at the rate in force on the date on which the application is received, computed from the date on which the redemption proposal made by the Commission expires.

1987, c. 107, s. 190; 1990, c. 87, s. 67.

115.9. The Commission shall reimburse, where applicable, to an employee whose years and parts of a year of service credited under this plan have been transferred to another pension plan on an actuarially equivalent basis, the amount by which the total amount of the contributions accumulated under sections 50, 55, 218 and 219 exceeds the amount of the actuarial value of the benefits accrued to him under that other pension plan.

1987, c. 107, s. 190.

CHAPTER VII RETURN TO WORK OF A PENSIONER

1983, c. 24, s. 1.

DIVISION I PENSIONER UNDER THE AGE OF 65 WHO, BEFORE 1 JANUARY 1983, HELD EMPLOYMENT CONTEMPLATED IN THE PLAN

1983, c. 24, s. 1.

116. A pensioner who, before 1 January 1983, held pensionable employment under this plan, the Civil Service Superannuation Plan or the Teachers Pension Plan, except if he has received or is entitled to only the refund of his contributions for the period prior to that date, and who again holds pensionable employment under this plan before 65 years of age, becomes, notwithstanding the first paragraph of section 3, an employee within the meaning of this plan. His pension shall cease to be paid for a period corresponding to the service credited to him while he again holds pensionable employment under the plan and, at the time he ceases to hold such employment or on his reaching 65 years of age at the latest, his pension shall be recomputed in accordance with section 119, and sections 121 and 122 apply.

However, the pensioner may elect not to again participate in this plan, and he may continue to receive his pension until he reaches 65 years of age and to receive his salary, in which case the second paragraph of section 118 applies. When he reaches 65 years of age, he may also elect not to again participate in this plan as is provided in section 118, and sections 117, 120 and 122 apply.

1973, c. 12, s. 103; 1982, c. 51, s. 40; 1983, c. 24, s. 1; 1987, c. 47, s. 54; 1987, c. 107, s. 191; 1988, c. 82, s. 40.

DIVISION II PERSONS 65 YEARS OF AGE OR OVER OR, IF UNDER 65, WHO HELD EMPLOYMENT CONTEMPLATED IN THIS PLAN AFTER 31 DECEMBER 1982

1983, c. 24, s. 1.

117. The payment of any benefit under subparagraphs 1 to 9 of the first paragraph of section 67 ceases in respect of any pensioner or person who has received the actuarial value of his pension and who holds or again holds pensionable employment under this plan, for a period corresponding to the service credited to him while he holds or again holds pensionable employment or, if he made an election under section 118, to the service that would otherwise have been credited to him while he held or again held pensionable employment, had the election not been made,

(1)  if he is 65 years of age or over;

(2)  if he is under 65 years of age and if, as the case may be, he for the first time held an employment contemplated in this plan after 31 December 1982 or received or is entitled to only the reimbursement of his contributions if he held such an employment before 1 January 1983, except if he held an employment contemplated in the Civil Service Superannuation Plan or the Teachers Pension Plan and if he has not been reimbursed his contributions.

However, the first paragraph does not apply in respect of a spouse’s pension or in the cases where the rules provided in sections 60 to 70, 72 and 73 apply.

1973, c. 12, s. 104; 1983, c. 24, s. 1; 1988, c. 82, s. 41.

118. Notwithstanding the first paragraph of section 3, the pensioner becomes an employee within the meaning of this plan, unless he elects not to participate or not to again participate in the plan.

The election applies from the date on which the Commission receives notice in writing to that effect. However, the election made by an employee who has not transferred or been credited with years and parts of a year of service under the plan from the first day on which he held his last pensionable employment applies from that day or from the date on which he reaches 65 years of age if he is a pensioner under the Teachers Pension Plan or the Civil Service Superannuation Plan and if the first day is prior to the said date.

1973, c. 12, s. 105; 1983, c. 24, s. 1; 1987, c. 47, s. 55; 1987, c. 107, s. 192; 1988, c. 82, s. 42.

119. The pension of a pensioner who has become an employee within the meaning of this plan is, at the time he ceases to hold employment, recomputed to take into account his pensionable salary and the years of service credited to him for the period during which the pension ceases to be paid.

1973, c. 12, s. 106; 1983, c. 24, s. 1; 1987, c. 47, s. 55; 1987, c. 107, s. 193; 1988, c. 82, s. 43.

120. If the pensioner elects not to participate or again participate in this plan, the pension credits accumulated by him under this plan shall be adjusted in accordance with the plan for the period during which the pension ceases to be paid.

1973, c. 12, s. 107; 1974, c. 62, s. 5; 1977, c. 5, s. 14; 1978, c. 38, s. 33; 1979, c. 63, s. 329; 1979, c. 45, s. 150; 1982, c. 51, s. 41; 1983, c. 24, s. 92; 1983, c. 24, s. 1; 1987, c. 47, s. 55; 1987, c. 107, s. 194; 1988, c. 82, s. 44.

121. On ceasing to hold employment, the employee is entitled to receive the indexed pension or the pension recomputed in accordance with this plan for the period during which it ceases to be paid, whichever is greater.

If the greater amount is the indexed pension, the contributions paid by the employee in the period during which he held employment are reimbursed to him with interest.

1973, c. 12, s. 108; 1977, c. 21, s. 34; 1982, c. 33, s. 14; 1983, c. 24, s. 1; 1987, c. 47, s. 55; 1988, c. 82, s. 45.

122. To determine the benefits, other than the pension acquired under this plan, to which an employee will be entitled when he ceases to be employed, the benefits are adjusted in accordance with the plan concerned.

1973, c. 12, s. 109; 1977, c. 5, s. 14; 1977, c. 21, s. 34; 1983, c. 24, s. 1; 1986, c. 44, s. 74.

CHAPTER VII.1 PARTITION AND ASSIGNMENT OF BENEFITS BETWEEN SPOUSES

1990, c. 5, s. 28.

122.1. From the introduction of an application for separation from bed and board, divorce, annulment of marriage or for the payment of a compensatory allowance, the employee or former employee and his spouse are entitled to obtain, upon application to the Commission on the conditions and according to the terms prescribed by regulation, a statement setting out the value of the benefits accrued by the employee or former employee under this plan, the value of such benefits for the period of the marriage and any other information determined by regulation.

The employee or former employee and his spouse are also entitled to obtain such a statement, upon application to the Commission on the conditions and according to the terms prescribed by regulation, for the purposes of mediation conducted prior to proceedings in family matters.

1990, c. 5, s. 28; 1995, c. 70, s. 34.

122.2. For the purposes of their partition and assignment, the benefits accrued under this plan shall be established according to the rules fixed by regulation, which may differ from the rules otherwise applicable under this Act. The benefits shall be established and assessed in accordance with the actuarial rules, assumptions and methods determined by regulation, which may vary according to the nature of the benefits established.

The benefits shall be established and assessed on the date of institution of the proceedings or the date on which the spouses ceased to live together, as the case may be.

1990, c. 5, s. 28; 1995, c. 70, s. 35.

122.3. The Commission, upon an application made on the conditions and according to the terms prescribed by regulation, shall pay the sums awarded to the spouse. The regulation may also prescribe rules, conditions and terms for the payment of such sums and, where applicable, the interest payable thereon.

1990, c. 5, s. 28.

122.4. Every sum paid to the spouse, the interest yielded by it and the benefits constituted with such sums shall be inalienable and unseizable.

1990, c. 5, s. 28.

122.5. Following payment of the sums awarded to the spouse of the employee or former employee, every sum payable under this plan with respect to the membership of the employee or former employee shall be reduced in accordance with the actuarial rules, assumptions and methods prescribed by regulation, which may vary according to the nature of the benefit from which such sum is derived.

1990, c. 5, s. 28.

122.6. Where, following a separation from bed and board, the value of the benefits accrued by the employee or former employee under this plan has been included in whole or in part in the value of the benefits that may be partitioned, the partition of the family patrimony shall entail, for the spouse who obtained it, the extinction of any other benefit, advantage or reimbursement which he could claim in his quality as spouse, unless the spouses resume living together.

1990, c. 5, s. 28.

122.7. Chapter IV of Title III does not apply to decisions rendered by the Commission concerning the establishment and assessment of the benefits accrued under this plan. Any other decision rendered by the Commission pursuant to this chapter may be contested by the employee or former employee and his spouse in the manner provided for this plan.

1990, c. 5, s. 28.

CHAPTER VIII SUPPLEMENTAL PENSION PLANS NOT TRANSFERRED

1983, c. 24, s. 1.

123. The Commission shall establish

(1)  the list of the supplemental pension plans governing, on 1 July 1973, the employees of bodies contemplated in this plan;

(2)  the list of the employees who are members of such plans on 1 July 1973 where they have not elected to become members of this plan.

The Commission shall also record in writing the result of the poll held under section 6.

1973, c. 12, s. 110; 1977, c. 5, s. 14; 1977, c. 21, s. 34; 1982, c. 51, s. 42; 1983, c. 24, s. 1; 1987, c. 47, s. 56.

124. If, following the actuarial valuation of a supplemental pension plan, the Commission considers that the contributory amount of the employer is greater than the contribution of the employees, the contribution shall be increased by 0.25 % per year from 1 July 1982 or, if the body was not already subject, from the date on which it becomes subject or from any later date determined by regulation, until the contribution of the employee, taking into account the contribution to the Québec Pension Plan, reaches 6.25 %. The contributory amount of the employer shall be reduced in the same proportion per year.

However, if the amount of the retirement pension is established on a basis more advantageous than the average salary for the 5 best remunerated years or if the maximum percentage of the average salary serving as the basis of computation of the pension is greater than 70 % or if the pension is adjusted by indexing after retirement, the contribution of the employee shall be increased by the same percentage per year until it reaches one-half of the cost of the plan without taking into account the limit of 6.25 %.

1973, c. 12, s. 111; 1977, c. 21, s. 34; 1983, c. 24, s. 1.

125. No supplemental pension plan may be amended without prior authorization by the Commission and any amendment made will be at the expense of the employees if it entails additional costs.

1973, c. 12, s. 112; 1977, c. 5, s. 14; 1977, c. 21, s. 34; 1982, c. 51, s. 43; 1983, c. 24, s. 1.

126. The administrator of a supplemental pension plan shall, within 6 months from the end of each fiscal year, forward to the Commission a copy of the annual report required by the Régie des rentes du Québec under the Supplemental Pension Plans Act (chapter R-15.1).

He shall also, within 90 days after receiving it, forward a copy of each actuarial valuation to the Commission.

1973, c. 12, s. 113; 1977, c. 21, s. 34; 1983, c. 24, s. 1; 1989, c. 38, s. 319.

CHAPTER IX FUNDS OF THE PLAN

1983, c. 24, s. 1.

DIVISION I INVESTMENT OF FUNDS

1983, c. 24, s. 1.

127. The Commission shall remit to the Caisse de dépôt et placement du Québec

(1)  the funds derived from the contributions deducted from the salary of the employees;

(2)  the contributions or funds paid by employees to redeem or purchase pension credit, as well as the funds transferred to the Commission under sections 102, 110 and 112;

(3)  the contributory amounts received from the employers listed in Schedule III.1 and the contributions paid pursuant to section 31;

(4)  the funds transferred to the Commission under agreements respecting this plan and made under section 158.

However, the Commission shall, according to such standards as the Government may determine, withhold such part of those amounts as it may need immediately to make payments during the period fixed by the Government.

1973, c. 12, s. 114; 1977, c. 5, s. 14; 1977, c. 21, s. 34; 1982, c. 33, s. 15; 1982, c. 51, s. 44; 1983, c. 24, s. 1; 1987, c. 107, s. 195; 1989, c. 73, s. 4; 1992, c. 67, s. 43.

127.1. (Replaced).

1982, c. 33, s. 15; 1983, c. 24, s. 1.

127.2. (Replaced).

1982, c. 33, s. 15; 1983, c. 24, s. 1.

127.3. (Replaced).

1982, c. 33, s. 15; 1983, c. 24, s. 1.

127.4. (Replaced).

1982, c. 33, s. 15; 1983, c. 24, s. 1.

128. The contributions, the contributory amounts and the interest on pension credits derived from the past service of an employee under a pension plan to which he was a member must be the subject of separate accounting.

1973, c. 12, s. 115; 1977, c. 21, s. 35; 1983, c. 24, s. 1; 1987, c. 47, s. 57.

129. (Repealed).

1973, c. 12, s. 116; 1977, c. 21, s. 36; 1983, c. 24, s. 1; 1992, c. 67, s. 44.

DIVISION II TERMS AND CONDITIONS OF PAYMENT OF BENEFITS

1983, c. 24, s. 1.

130. The payment of benefits due as pensions, pension credit, reimbursements and the payment of amounts necessary in cases of transfer are made by the Commission.

The sums necessary for such payments are taken, first, out of the sums withheld by the Commission under section 127, and thereafter, out of the sums paid to the Caisse de dépôt et placement du Québec,

(1)  in the proportion of 5/12 out of the employees’ contribution fund and of 7/12 out of the employers’ contributory fund for the years of service before 1 July 1982;

(2)  in equal proportions out of such funds for the years of service after 30 June 1982.

However, for any part of service that had been credited under the Civil Service Superannuation Plan or the Teachers Pension Plan, if such service has been credited under this plan pursuant to section 98 and for any part of service that had been credited under the Pension Plan of Certain Teachers and has been credited to this plan pursuant to the fourth paragraph of section 10.1 and in respect of the benefits and advantages referred to therein, the sums are taken out of the consolidated revenue fund.

1973, c. 12, s. 117; 1983, c. 24, s. 1; 1987, c. 107, s. 196; 1991, c. 77, s. 55.

131. In the case of a pension credit acquired under section 101, the payment of the pension credit shall be made, first, out of the funds that have been transferred to the Commission for that purpose and, thereafter, out of the Consolidated Revenue Fund.

1973, c. 12, s. 118; 1983, c. 24, s. 1.

132. The pension provided for in section 84 is paid out of the Consolidated Revenue Fund.

1973, c. 12, s. 119; 1983, c. 24, s. 1.

133. If the employers’ contributory fund is exhausted, the sums necessary for the payments contemplated in section 130 are taken, first, out of the funds capitalized under section 32 and, thereafter, out of the consolidated revenue fund.

1973, c. 12, s. 120; 1983, c. 24, s. 1.

TITLE II REGULATIONS

1983, c. 24, s. 1.

134. The Government may, by regulation, after the Commission has consulted the Comité de retraite referred to in section 164 in the case of the Government and Public Employees Retirement Plan, the Teachers Pension Plan, the Civil Service Superannuation Plan, the plans established under sections 9, 10 and 10.0.1 of this Act or in the case of the Pension Plan of Certain Teachers,

(1)  determine, for the purposes of paragraph 3 of section 4, the classes and conditions of employment and the remuneration or mode of remuneration by reason of which a person is excluded from the plan;

(2)  (paragraph repealed);

(3)  establish the rules governing a poll held under section 6;

(4)  determine the bonuses, allowances, compensations or any other additional remuneration that are included in the basic salary defined in section 14;

(4.1)  determine, for the purposes of sections 24 and 221, the conditions and terms governing the redemption of a leave without pay;

(5)  determine the conditions to be met in the case of section 27;

(6)  determine, for the purposes of section 36, the days and parts of a day which are not included in the contributory period;

(7)  (paragraph repealed);

(8)  (paragraph repealed);

(9)  determine the actuarial assumptions and methods, which may vary according to the nature of the benefits, used to establish the actuarial values of the benefits contemplated in sections 43.2, 46.1, 54 and 79;

(10)  determine when and how funds are transferred to this plan;

(11)  determine, for the purposes of sections 80 and 108, the order of priority for the reduction of benefits;

(11.1)  determine, for the purposes of section 85.5.1, the curcumstances due to which an agreement is suspended;

(11.2)  determine, for the purposes of section 85.5.4, the circumstances due to which an agreement becomes null or terminates and, for each circumstance, determine the pensionable salary, the service credited and the contributions; prescribe the terms and conditions on which an employee may be credited with service not recognized by reason of any such circumstance;

(11.3)  determine, for the purposes of the second paragraph of section 86, categories or subcategories of employees and rules, terms and conditions to have years or parts of years of past service as a paid trainee credited; determine, for the purposes of that paragraph, the years or parts of years of past service which may be credited and their number, which may vary according to the category or subcategory;

(12)  establish the conditions of application of sections 101 to 108;

(13)  establish the criteria, rules, actuarial principles and tables required for computing the pension credit in the cases contemplated in sections 105 and 106;

(13.1)  determine, for the purposes of sections 107.1 and 158.0.1, the increase in pension credits according to their nature and the pension plan under which they have been credited and the date from which the increase is granted;

(14)  define, for the purposes of section 115.1, the expression “casual employment”;

(14.1)  determine the actuarial assumptions and methods used to establish the actuarial values of the benefits referred to in section 115.7, which may vary according to the pension plans concerned;

(14.2)  determine the terms and conditions of the applications required under Chapter VII.1 of Title I;

(14.3)  determine, for the purposes of section 122.1, the information which must be contained in the statement setting out the value of the benefits accrued by the employee or former employee;

(14.4)  fix, for the purposes of section 122.2, the rules which apply to the establishment of the benefits accrued under this plan, which may differ from the rules otherwise applicable under this Act; determine, for the purposes of the said section, the actuarial rules, assumptions and methods which apply to the assessment of accrued benefits and which may vary according to the nature of the benefits;

(14.5)  determine, for the purposes of section 122.3, the rules and the terms and conditions of payment of the sums awarded to the spouse and, where applicable, the interest payable thereon;

(14.6)  prescribe, for the purposes of section 122.5, the actuarial rules, assumptions and methods for reducing any sum payable under this plan, which may vary according to the nature of the benefit from which such sum is derived;

(15)  determine, under section 124, the date of the increase in the rate of contribution;

(16)  determine the terms and conditions on which the Commission may effect compensation under sections 147 and 190 out of sums it owes to a person and, for the purposes of section 147, the criteria and conditions subject to which the Commission may remit any amount owed to it;

(16.1)  determine, for the purposes of section 147.0.3, the rates of interest applicable to each period and the method of computation of such interest, both of which may vary according to the pension plan concerned;

(17)  determine, for the purposes of section 148, when and on what conditions the payment of pension benefits are made;

(17.1)  determine the minimum amount of interest that is payable pursuant to section 151;

(18)  establish, in accordance with section 177, a new rate of contribution applicable to this plan;

(19)  define the expression “employee who may be unionized”;

(20)  determine, for the purposes of section 191.1, the terms according to which the various sums determined by regulation that are owed by the employer bear interest and prescribe the time within which the employer is required to pay such sums;

(21)  fix, for the purposes of section 191.2, the amount of annual contributions which, if exceeded, constitutes for an employee an excess amount of contributions or, as the case may be, an insufficient amount of contributions;

(22)  establish, based on the rate of return of certain categories of amounts contemplated in section 127 and designated by regulation, the rules and terms governing the computation of interest;

(22.1)  make, for the purposes of section 158.7, provisions for the recovery of certain administrative expenses and certain other expenses incurred by the Commission;

(22.2)  establish, for the purposes of section 216.2, the limit applicable to the pensionable salary and the limit applicable to the service credited, and the rules and procedures for computing the pension;

(22.3)  establish, for the purposes of section 216.3, the periods of absence that may be credited for each type of absence and in total;

(23)  (paragraph repealed);

(24)  determine, for the purposes of section 219, the manner of computing the interest on contributions;

(25)  determine the conditions which permit a body, according to the category determined by regulation, to be designated by order in Schedule I or II.1.

For the purposes of the consultation provided for in the first paragraph, draft regulations must be submitted to the Comité de retraite at least 30 days before they are adopted, together with a report describing their effects.

1973, c. 12, s. 121; 1983, c. 24, s. 1; 1985, c. 18, s. 15; 1986, c. 44, s. 75; 1987, c. 47, s. 58; 1987, c. 107, s. 197; 1988, c. 82, s. 46; 1990, c. 32, s. 20; 1990, c. 5, s. 29; 1990, c. 87, s. 68; 1991, c. 14, s. 19; 1992, c. 39, s. 35; 1992, c. 67, s. 45; 1995, c. 46, s. 13; 1995, c. 70, s. 36; 1996, c. 53, s. 17; 1997, c. 50, s. 46; 1999, c. 73, s. 9.

135. (Repealed).

1973, c. 12, s. 122; 1977, c. 21, s. 37; 1983, c. 24, s. 1; 1987, c. 47, s. 59.

TITLE III ADMINISTRATION OF RETIREMENT PLANS

1983, c. 24, s. 1.

CHAPTER I COMMISSION ADMINISTRATIVE DES RÉGIMES DE RETRAITE ET D’ASSURANCES

1983, c. 24, s. 1.

DIVISION I ESTABLISHMENT AND COMPOSITION

1983, c. 24, s. 1.

136. A body called the “Commission administrative des régimes de retraite et d’assurances” is hereby established.

1973, c. 12, s. 123; 1977, c. 5, s. 14; 1977, c. 21, s. 37; 1982, c. 51, s. 45; 1983, c. 24, s. 1.

137. The object of the Commission is to administer the Government and Public Employees Retirement Plan, the Teachers Pension Plan, the Civil Service Superannuation Plan and the pension plans established under sections 9, 10 and 10.0.1 of this Act and the Pension Plan of Certain Teachers and every other retirement or insurance plan entrusted to its administration by statute or by the Government.

Except with the prior approval of the Comité de retraite referred to in section 164, however, the Commission shall not exercise the powers which, in respect of the Government and Public Employees Retirement Plan, the Teachers Pension Plan, the Civil Service Superannuation Plan and plans established under sections 9, 10 and 10.0.1 of this Act and the Pension Plan of Certain Teachers, are conferred on it

(1)  under sections 26, 28, 59.5, 59.6, 85.3, 114.1, 115.2, 115.8 and 221 of this Act, under sections 22, 23, 27, 27.2, 28.3, 76 and 76.1 of the Act respecting the Teachers Pension Plan (chapter R-11) and under sections 66.2, 93, 99.7, 112 and 112.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), in the case of the determination of periods and dates of payment;

(2)  under sections 79, 86, 95, 100, 104, 115.1, 149, 158 and 190 of this Act, under section 66 of the Act respecting the Teachers Pension Plan, under sections 63.7 and 74 of the Act respecting the Civil Service Superannuation Plan and under sections 12 and 35 of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1).

The Commission may carry out, in the case of the Government and Public Employees Retirement Plan, the Teachers Pension Plan, the Civil Service Superannuation Plan, the pension or retirement plans referred to in sections 9, 10 and 10.0.1 of this Act and the Pension Plan of Certain Teachers, only the studies that concern the administration of those plans. However, it may carry out any study requested jointly by the parties negotiating the conditions of employment of the employees to whom those plans apply or by the associations representing the non-unionizable employees referred to in Title IV.0.1 and the Government.

1973, c. 12, s. 124; 1983, c. 24, s. 1; 1986, c. 44, s. 76; 1987, c. 47, s. 60; 1987, c. 107, s. 198; 1990, c. 87, s. 69; 1991, c. 14, s. 20; 1993, c. 41, s. 20; 1995, c. 46, s. 14; 1996, c. 53, s. 18.

137.0.1. The Commission may appear before the courts as plaintiff or as defendant.

Articles 94, 94.2 and 94.5 to 94.10 of the Code of Civil Procedure (chapter C-25) apply to the Commission.

1996, c. 53, s. 19.

137.0.2. The Commission may, by regulation, adopt rules for the conduct of its affairs. The regulation must be submitted to the Government for approval.

1996, c. 53, s. 19.

137.1. (Repealed).

1985, c. 18, s. 16; 1987, c. 47, s. 61.

138. The Commission is under the direction of a chairman appointed by the Government for a period of not over five years after consultation with the unions and associations mentioned in section 164 and with the associations represented on the Comité de retraite referred to in section 173.1. The Government shall also appoint a vice-chairman for a period of not over five years to assist the chairman in the performance of his duties.

In addition to assuming the direction of the Commission and the supervision of its personnel, the chairman shall see to it that the decisions of the pension committees referred to in sections 164 and 173.1 are carried out.

1973, c. 12, s. 125; 1980, c. 18, s. 11; 1983, c. 24, s. 1; 1996, c. 53, s. 20.

138.1. (Replaced).

1982, c. 33, s. 17; 1983, c. 24, s. 1.

138.2. (Replaced).

1982, c. 33, s. 17; 1983, c. 24, s. 1.

139. At the expiry of their term of office, the chairman and vice-chairman shall remain in office until they are replaced or reappointed.

1973, c. 12, s. 126; 1983, c. 24, s. 1; 1996, c. 53, s. 21.

140. If the chairman is absent or unable to act, the vice-chairman shall replace him.

1973, c. 12, s. 127; 1982, c. 33, s. 18; 1983, c. 24, s. 1; 1987, c. 47, s. 62; 1996, c. 53, s. 22.

141. The chairman and vice-chairman shall exercise their functions on a full-time basis.

1973, c. 12, s. 128; 1977, c. 21, s. 38; 1983, c. 24, s. 1; 1996, c. 53, s. 23.

142. The Government shall fix the remuneration and, if necessary, the allowances or additional salary as well as the social benefits and other conditions of employment of the chairman and vice-chairman.

1973, c. 12, s. 129; 1983, c. 24, s. 1; 1996, c. 53, s. 24.

143. The secretary and the other employees of the Commission are appointed and remunerated in accordance with the Public Service Act (chapter F-3.1.1).

1973, c. 12, s. 130; 1983, c. 24, s. 1; 1983, c. 55, s. 161.

144. No deed, document or writing binds the Commission unless it is signed by the chairman, the vice-chairman or by an officer and, in the case of an officer, only to the extent determined by regulation of the Government published in the Gazette officielle du Québec.

The Government may, however, on such conditions as it may determine, permit the signature required to be affixed by means of an automatic device to such documents as it may determine.

The Government may also permit a facsimile of a required signature to be engraved, lithographed or printed on such documents as it may determine; in such case, the facsimile has the same force as the signature if the document is countersigned by a person authorized by the chairman.

1973, c. 12, s. 131; 1983, c. 24, s. 1; 1987, c. 47, s. 63; 1996, c. 53, s. 25.

145. Every copy of a document emanating from the Commission or forming part of its records and certified true by the chairman, the vice-chairman or the secretary has the same validity as the original.

1973, c. 12, s. 132; 1983, c. 24, s. 1; 1996, c. 53, s. 26.

146. (Repealed).

1973, c. 12, s. 133; 1983, c. 24, s. 1; 1983, c. 38, s. 80.

DIVISION II POWERS AND DUTIES

1983, c. 24, s. 1.

146.1. Except in cases of fraud or deceit, where a pensioner would no longer be entitled to a pension as a result of a correction made to the years or parts of a year of service credited or counted, the Commission shall not question that person’s eligibility for the pension it established in his respect following a pension application. However, the pension shall be recomputed, as of the time the pensioner retired, on the basis of the corrected data and reduced, if necessary, by the amount of actuarial reduction which applied at that time.

1993, c. 41, s. 21.

147. The Commission may, after having given notice and in the manner prescribed by regulation, make up for any sum owing to it by a person out of any benefit or reimbursement of contributions it owes to that person.

The Commission shall remit

(1)  any amount of pension or pension credit owed to the Commission where the amount was paid more than 36 months before the effective date of the adjustment of the pension or pension credit or before the date of the notice of claim sent by the Commission;

(2)  any excess reimbursement of contributions or actuarial value owed to the Commission where the excess amount was paid more than 36 months previously;

(3)  any overpayment owed to the Commission by a spouse after the date of payment of the sums allotted to the spouse following partition and assignment of benefits between spouses.

The Commission may, in accordance with the criteria and conditions determined by regulation of the Government, remit any sum owed to the Commission.

1973, c. 12, s. 134; 1983, c. 24, s. 1; 1988, c. 82, s. 47; 1990, c. 32, s. 21; 1995, c. 46, s. 16.

147.0.1. The Commission must revise the amount of a pension that became payable after 30 June 1992 or a deferred pension the payment of which began after 31 December 1994, taking into account any clerical error or correction made to the data used for computing the pension on the date of retirement, on or before the later of the following dates:

(1)  the date occurring 36 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.

Where the Commission is unable to revise the amount of a pension for the date applicable pursuant to the first paragraph, it may do so within the 12 months following that date but shall take into account only the corrections received before the end of the 12-month period.

The amount of a pension may not be adjusted downwards thereafter by reason of any clerical error or correction made to the data used for computing the pension on the date of retirement.

1995, c. 46, s. 17; 1999, c. 73, s. 10.

147.0.2. (Repealed).

1995, c. 46, s. 17; 1999, c. 73, s. 11.

147.0.3. Any person who has received a reimbursement of contributions or actuarial value without being entitled thereto and who is entitled, in respect of the amounts so reimbursed, to claim a pension credit under his pension plan has 90 days from the date of the notice of claim sent by the Commission to elect either to keep the amount reimbursed, or to return the amount received without entitlement, with interest compounded annually, and computed at the rates determined for each period and in the manner prescribed by regulation, both of which may vary according to the pension plan concerned, from the date of the reimbursement to the date of the notice.

Any person who does not remit to the Commission the total amount claimed within the time allotted shall, subject to the third paragraph, forfeit any pension credit he could have claimed had it not been for the amount received without entitlement and is deemed, for the purposes of his pension plan, to have been entitled to the benefit granted to him.

The person may reverse his decision and the Commission shall, on request, send him a new notice of claim for an amount computed in accordance with the first paragraph up to the date of the new notice. In that case, the first paragraph shall apply in respect of that person. The person shall recover benefit entitlement under his pension plan if he remits the new amount claimed within the time allotted therefor.

If the person has contested the amount claimed from him, in accordance with the provisions of his pension plan, and a final decision on the contestation has been made, the third paragraph applies without the person being required to file any application.

1995, c. 46, s. 17.

147.0.4. Any decision of the Commission concerning a person’s eligibility for participation in a pension plan which, considering the provisions of the plan at the time the person begins to participate in the plan, is advantageous to the person, or concerning the number of years or parts of a year in respect of which a redemption proposal has been accepted becomes irrevocable, subject, in the latter case, to the provisions of the pension plans relating to redemption proposals, on the earlier of the following dates:

(1)  the date occurring three years after the date of the Commission’s initial decision;

(2)  the date on which the following conditions are met:

(a)  the person ceases to be a member of his pension plan; and

(b)  the person’s eligibility for a pension is confirmed to him in writing by the Commission.

A decision of the Commission concerning any other element of an accepted redemption proposal becomes irrevocable, subject to the provisions of the pension plans relating to redemption proposals, on the date referred to in subparagraph 1 of the first paragraph.

Notwithstanding the first and second paragraphs, any data pertaining to a redemption proposal may be corrected at all times if that is advantageous to the person and if the person pays any additional cost resulting therefrom.

1995, c. 46, s. 17.

147.0.5. The second paragraph of section 147, the third paragraph of section 147.0.1 and section 147.0.2 and section 147.0.4 do not apply if the overpayments made to a person or the benefits granted to a person result from an administrative error that could reasonably have been noticed by the person.

1995, c. 46, s. 17.

147.0.6. A person who recovers from the Public Curator sums transferred to the latter by the Commission pursuant to the Public Curator Act (chapter C‐81) and who can claim to have a right in respect of such sums under the pension plan from which the sums derive may request of the Commission that the years or parts of a year of service counted or credited before the sums were so transferred be counted or credited to that pension plan.

The Commission, upon receiving the request from the person, shall send the person a notice claiming the sums referred to in the first paragraph, plus accrued interest compounded annually at a rate determined by regulation pursuant to section 147.0.3 accruing from the date of transfer of the sums until the date of sending of the notice of claim. The person shall pay the Commission the amount claimed within 90 days following the date of sending of the notice of claim.

1997, c. 80, s. 75.

147.1. (Repealed).

1990, c. 5, s. 30; 1992, c. 16, s. 7; 1995, c. 70, s. 37; 1996, c. 53, s. 27.

148. Notwithstanding any inconsistent provision of any Act, regulation or order, every pension benefit under any of the pension plans the benefits of which are payable by the Commission is computed on a monthly basis and the monthly payment is paid at such intervals and on such conditions as may be determined by regulation. The regulation may prescribe the date on which the benefit becomes payable and the date on which it ceases to be paid.

The Commission may, however, make cash payment of the actuarial value or cash payment of the annual value of a pension benefit if it is authorized to do so by an Act, regulation or order.

1973, c. 12, s. 135; 1983, c. 24, s. 1; 1986, c. 44, s. 77; 1987, c. 47, s. 64.

149. The Commission may, however, in one annual payment and on such date as it may determine, make cash payment of the annual value of all the benefits payable under a pension plan administered by it, except for pensions granted to children and those granted by reason of physical or mental disability, if the total amount of the benefits payable under the plan does not exceed $811.

The cash payment of the annual value of benefits does not have the effect of making benefits due.

The amount of $811 is, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), indexed annually by the rate of increase of the Pension Index established by the said Act.

1973, c. 12, s. 136; 1974, c. 9, s. 23; 1977, c. 21, s. 39; 1980, c. 11, s. 84; 1982, c. 33, s. 19; 1983, c. 24, s. 1; 1986, c. 44, s. 78.

150. The Commission may request from any employee or beneficiary of a plan administered by it, and from his employer, any information or document required to determine the right to benefits provided under the plan, and to allow periodic control.

For such purpose, the Commission may determine the form and tenor of any form it prescribes.

1977, c. 21, s. 40; 1977, c. 5, s. 14; 1983, c. 24, s. 1; 1986, c. 44, s. 79.

151. Every sum owing to a beneficiary, except contributions deducted in excess for years subsequent to the year 1986, under any retirement plan administered by the Commission bears interest, in the case of contributions deducted in excess in the course of a year, from 1 July of the following year and, in all other cases, from the sixty-first day after any of the following dates:

(1)  the date on which the sum becomes payable if, at the time of his application, the sum is not exigible;

(2)  the date of receipt of his application if, at the time of his application, the sum is exigible;

(3)  31 December of the year in which the person attains 69 years of age or the date on which he retires after that date if he continues to hold pensionable employment under his plan after 31 December of that year.

The interest is computed at the rate in force on the date of payment. However, in the case of the Government and Public Employees Retirement Plan, the retirement plan of members of the Sûreté du Québec and the Pension Plan of Peace Officers in Correctional Services, the interest is computed, for the reimbursement of contributions and, as the case may be, of the sums paid for the redemption or transfer of service, according to the rates fixed in Schedule VI and applicable during the period commencing after the sixtieth day or, for the reimbursement of contributions deducted in excess in a year, during the period commencing after 30 June of the following year.

No amount of interest is payable pursuant to this section if it is less than the minimum amount prescribed by regulation.

1977, c. 21, s. 40; 1983, c. 24, s. 1; 1985, c. 18, s. 17; 1987, c. 47, s. 65; 1987, c. 107, s. 199; 1988, c. 82, s. 48; 1990, c. 87, s. 105; 1997, c. 50, s. 47.

152. No amount of interest payable under section 151 on the contributions and, as the case may be, on the sums paid into a retirement plan for the redemption or transfer of service may result in payment on those contributions or sums of a total amount of interest greater than the amount of interest that would be paid if it were computed according to the rates applicable under the second paragraph of section 151, in respect of the period commencing after the sixtieth day or, in the case of contributions deducted in excess in the course of a year, in respect of the period commencing after 30 June of the following year.

Section 151 does not apply in respect of the amount determined pursuant to section 46.1 and in respect of any period for which the retirement plans provide for the reimbursement of contributions and, as the case may be, of sums paid for the redemption or transfer of service with interest at a rate equal to the average yield of the fund of the plan concerned or, as the case may be, at the rate of interest payable under this plan.

1973, c. 12, s. 137; 1983, c. 24, s. 1; 1985, c. 18, s. 18; 1990, c. 87, s. 70.

153. An adjustment to a pension by reason of an increase or adjustment of the pensionable salary does not bear interest until the sixty-first day after receipt of an application for adjustment made after the day on which the salary adjustment was paid.

1973, c. 12, s. 138; 1983, c. 24, s. 1; 1988, c. 82, s. 49.

154. At least every three years, the Commission shall prepare a statement of participation for each employee who is a member of a retirement plan administered by it, setting forth

(1)  the accumulated service credited to him;

(2)  the amount of the contributions paid; and

(3)  the pension credit, if any, accrued to him.

1973, c. 12, s. 141; 1977, c. 21, s. 41; 1982, c. 33, s. 20; 1983, c. 24, s. 1; 1987, c. 47, s. 66.

154.1. (Replaced).

1982, c. 51, s. 46; 1983, c. 24, s. 1.

155. Every person who is or has been the administrator, trustee or employer contemplated in a retirement plan shall furnish the Commission with any information or document it may request.

1973, c. 12, s. 142; 1974, c. 9, s. 24; 1983, c. 24, s. 1.

156. The Commission may make an inquiry into any matter the administration of which was entrusted to it and question any person and examine any document or voucher.

1973, c. 12, s. 143; 1974, c. 9, s. 25; 1982, c. 51, s. 47; 1983, c. 24, s. 1.

157. The Commission or the person it authorizes is, for its inquiries, vested with all the powers and immunities of a commissioner appointed under the Act respecting public inquiry commissions (chapter C-37). However, in no case may the Commission impose a penalty for contempt of court.

Articles 307 to 309 of the Code of Civil Procedure (chapter C-25) apply to the witnesses heard at an inquiry.

1973, c. 12, s. 144; 1974, c. 9, s. 26; 1983, c. 24, s. 1.

158. The Commission may, with the authorization of the Government, enter into a transfer agreement with a government in Canada or any other body having a retirement plan or with the body which administers the plan, to have counted or credited, as the case may be, in respect of an employee to whom the Pension Plan of Certain Teachers, the Government and Public Employees Retirement Plan, the Teachers Pension Plan or the Civil Service Superannuation Plan is applicable, all or part of the years of service counted under the retirement plan of which the employee was a member. If an agreement of transferability stipulates that years and parts of a year of service counted under the other pension plan are recognized solely for purposes of entitlement to a pension under the pension plan of which the employee is a member, the employee who pays an amount determined in the agreement to be credited with all or part of the years or parts of a year of service under the pension plan shall do so, from 1 January 1988, in the manner prescribed in the second paragraph of section 115.8.

The Commission may, according to law, enter into such an agreement with a government in Canada or any of its departments or agencies.

Such agreements may provide the terms and conditions of a transfer and provide for the case of an employee who enters the service of a government in Canada or of one of its departments or of any other agency.

The sums necessary for the application of this section are received or paid according to the plan concerned.

1973, c. 12, s. 211; 1982, c. 33, s. 21; 1983, c. 24, s. 1; 1987, c. 47, s. 67; 1987, c. 107, s. 200; 1988, c. 41, s. 91; 1992, c. 67, s. 46; 1995, c. 46, s. 18.

158.0.1. Where a transfer agreement grants pension credits, the pension credits may be increased if the actuarial valuation of those pension credits determines a surplus.

Section 107.1 applies to the increase, with the necessary modifications.

1999, c. 73, s. 12.

DIVISION II.1 FINANCIAL PROVISIONS

1996, c. 53, s. 28.

158.1. The Government shall determine the total amount of the annual budget of the Commission. It shall also determine, in accordance with an applicable agreement, if any, the portion of that amount that may be attributed to the Government and Public Employees Retirement Plan in respect of employees who may be unionized, the portion that may be attributed to such plan in respect of non-unionizable employees referred to in Title IV.0.1 and the portion that may be attributed to the other pension plans administered by the Commission.

1996, c. 53, s. 28.

158.2. The Government may make regulations prescribing rules and procedures for the establishment of the annual budget of the Commission.

1996, c. 53, s. 28.

158.3. The administrative expenses of the Government and Public Employees Retirement Plan in respect of employees who may be unionized shall be paid, from 1 April 1996, in equal portions out of the employees’ contribution fund of the Caisse de dépôt et placement du Québec and out of the portion of the amount referred to in section 158.8 pertaining to the administrative expenses of that plan for those employees and the consolidated revenue fund. The sums taken out of the consolidated revenue fund shall be added to the Government employer’s contribution entered in the non-budgetary pension plans account appearing in its financial statements in respect of that plan and shall be deducted from that account.

1996, c. 53, s. 28.

158.4. The administrative expenses of the Government and Public Employees Retirement Plan in respect of non-unionizable employees referred to in Title IV.0.1 shall be paid, from 1 April 1996, in equal portions out of the employees’ contribution fund of the Caisse de dépôt et placement du Québec and out of the portion of the amount referred to in section 158.8 pertaining to the administrative expenses of that plan for those employees and the consolidated revenue fund. The sums taken out of the consolidated revenue fund shall be added to the Government employer’s contribution entered in the non-budgetary pension plans account appearing in its financial statements in respect of that plan and shall be deducted from that account.

1996, c. 53, s. 28.

158.5. The administrative expenses of the pension plans administered by the Commission, except those referred to in sections 158.3 and 158.4, shall be paid out of that part of the amount determined under section 158.8 which pertains to the administrative expenses of such plans and out of the consolidated revenue fund. The sums taken out of the consolidated revenue fund shall be added, in the manner determined by the Government, to the Government employer’s contribution entered in the non-budgetary pension plans account appearing in its financial statements in respect of those plans and shall be deducted from that account.

Notwithstanding the first paragraph, the administrative expenses of the Pension Plan of Elected Municipal Officers shall continue to be paid in accordance with section 81 of the Act respecting the Pension Plan of Elected Municipal Officers (chapter R-9.3).

1996, c. 53, s. 28.

158.6. Notwithstanding section 158.5, the administrative expenses of the pension plans determined by regulation shall be borne by those plans to the extent and in the manner determined by that regulation.

1996, c. 53, s. 28.

158.7. The Government may, by regulation, provide for the recovery by the Commission of certain administrative expenses and certain other expenses incurred by the Commission in connection with applications concerning pension plans administered by the Commission or pension plans payment of the benefits of which is a responsibility of the Commission, submitted in connection with family mediation proceedings or proceedings for the partition or transfer between spouses of benefits accrued under a pension plan. The Government may also provide that such expenses, if not paid on the date specified in the regulation, bear interest computed in the manner prescribed in the regulation and at the rates fixed in Schedule VI.

1996, c. 53, s. 28.

158.8. The employers and government bodies which, as employers, must pay contributions under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1), the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), this Act, the Act respecting the Teachers Pension Plan (chapter R-11) and the Act respecting the Civil Service Superannuation Plan (chapter R-12) must also pay, at the same time as they remit their employees’ contributions, an amount for the payment of the administrative expenses of the plans. That amount shall correspond to a percentage of the contributions that the Government determines by regulation, and may vary from year to year.

1996, c. 53, s. 28.

158.9. The Government may, on the terms and conditions it determines,

(1)  authorize the Commission to contract loans by notes, bonds or otherwise;

(2)  secure the payment in capital and interest of any loan contracted by the Commission and any of its obligations;

(3)  authorize the Minister of Finance to advance to the Commission any amount considered necessary to meet its obligations or to exercise its functions and powers.

The sums required for the purposes of subparagraphs 2 and 3 shall be taken out of the consolidated revenue fund.

1996, c. 53, s. 28.

158.10. The Commission may not make payments or assume obligations, except those provided for in section 158.9, for an amount that exceeds, in the same fiscal year, the sums at its disposal for the year in which the payments are made or the obligations are assumed.

This section shall not operate to prevent the Commission from making commitments for more than one fiscal year.

1996, c. 53, s. 28.

158.11. The Commission may invest the sums at its disposal for its administration under this division

(1)  in demand deposits or term deposits of less than one year with the Caisse de dépôt et placement du Québec, a bank or a savings and credit union;

(2)  in securities for a term of less than one year issued or guaranteed by the Government of Québec or of Canada.

1996, c. 53, s. 28.

158.12. The sums paid under this division shall be paid to the Commission and allocated, together with its other revenues, to the administrative fund it establishes for that purpose.

1996, c. 53, s. 28.

158.13. Government regulations under sections 158.2, 158.7 and 158.8 shall be made after the Commission has consulted with the pension committees referred to in sections 164 and 173.1. For the purposes of the consultation, the draft regulations must be submitted to the committees at least 30 days before they are adopted.

Those regulations and the regulation made under section 158.6 may have effect 12 months or less before they are adopted.

1996, c. 53, s. 28.

DIVISION III ACCOUNTS AND REPORTS

1983, c. 24, s. 1.

159. The fiscal year of the Commission ends on 31 December each year.

1982, c. 21, s. 1; 1983, c. 24, s. 1.

160. The Commission shall, within six months of the end of each fiscal year, make a report to the Minister of its activities for its preceding fiscal year. The report must contain any information the Minister may prescribe.

The Commission shall also furnish the Minister with any information he requires on its activities.

1983, c. 24, s. 1.

161. The Minister shall table the Commission’s report before the National Assembly within thirty days after its receipt. If the Minister receives it while the National Assembly is not in session, he shall table it within thirty days of the opening of the next session or, as the case may be, within fifteen days of resumption.

1983, c. 24, s. 1.

162. The books and accounts of the Commission shall be audited every year and whenever ordered by the Government, by the Auditor General. The report of the Auditor must accompany the annual report of the Commission.

1983, c. 24, s. 1.

CHAPTER II PENSION COMMITTEES

1983, c. 24, s. 1; 1996, c. 53, s. 29.

163. Two pension committees are hereby established within the Commission.

1983, c. 24, s. 1; 1996, c. 53, s. 30.

DIVISION I PENSION COMMITTEE OF THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN FOR EMPLOYEES WHO MAY BE UNIONIZED, OF THE TEACHERS PENSION PLAN, OF THE CIVIL SERVICE SUPERANNUATION PLAN, OF THE PLANS ESTABLISHED UNDER SECTIONS 9, 10 AND 10.0.1 OF THIS ACT AND OF THE PENSION PLAN OF CERTAIN TEACHERS

1996, c. 53, s. 31.

164. The committee is composed of the chairman of the Commission and 14 other members appointed by the Government for a period not exceeding two years. From among those 14 members, 7 of the members are chosen as follows:

(1)  three of the members representing the Confédération des syndicats nationaux, the Centrale de l’enseignement du Québec and the Fédération des travailleurs du Québec are appointed after consultation with these bodies;

(2)  three members are appointed from the lists provided by the employee-associations groups within the meaning of the Act respecting the process of negotiation of the collective agreements in the public and parapublic sectors (chapter R-8.2) and the associations of employees recognized or certified under the Public Service Act (chapter F-3.1.1);

(3)  a representative of the beneficiaries of the plans contemplated in paragraph 1 of section 165 which form part of the retirement associations, appointed after consultation with representatives of union employees.

1983, c. 24, s. 1; 1983, c. 55, s. 161; 1985, c. 12, s. 99; 1996, c. 53, s. 32.

165. The committee is responsible for

(1)  giving its prior approval for the exercise of the powers listed in the second paragraph of section 137 and reexamining the decisions made by the Commission in respect of the employees and beneficiaries of the Government and Public Employees Retirement Plan, the Teachers Pension Plan, the Civil Service Superannuation Plan, the plans established by sections 9, 10 and 10.0.1 of this Act and the Pension Plan for Certain Teachers;

(2)  approving the budget of the Commission pertaining to the administration of the Government and Public Employees Retirement Plan in respect of employees who may be unionized;

(2.1)  establishing, jointly with the Caisse de dépôt et placement du Québec, an investment policy in respect of funds derived from contributions paid by those of such employees to whom that plan applies;

(3)  receiving, for examination and report to the Commission, the draft financial statements of the plans contemplated in paragraph 1;

(4)  receiving actuarial valuation reports of the plans contemplated in paragraph 1;

(4.1)  approving the plan of action of the Commission for the Government and Public Employees Retirement Plan in respect of employees who may be unionized;

(4.2)  determining the services that the Commission may provide under that plan in respect of such employees to the extent that the administrative expenses of the plan in their respect are not affected;

(4.3)  requiring from the Commission studies concerning the administration of that plan in respect of such employees and the administration of the other pension plans referred to in paragraph 1;

(5)  advising the Minister and the Commission and making recommendations concerning the administration of the plans referred to in paragraph 1.

1983, c. 24, s. 1; 1986, c. 44, s. 80; 1987, c. 47, s. 68; 1991, c. 14, s. 21; 1996, c. 53, s. 33.

166. At the expiry of their term, the members of the committee shall remain in office until they are replaced or reappointed.

Any vacancy occurring during a term of office is filled according to the mode of appointment of the member to be replaced.

1983, c. 24, s. 1.

167. The members of the committee are not remunerated.

However, the members, except the chairman and, where such is the case, the vice-chairman of the Commission are entitled, according to the standards fixed by the Government, to an attendance allowance and reimbursement of justifiable costs incurred by them in the performance of their duties.

1983, c. 24, s. 1; 1996, c. 53, s. 34.

168. A majority of the members of the committee, including the chairman, constitute a quorum.

1983, c. 24, s. 1.

169. The chairman of the committee is the chairman of the Commission.

The chairman is not entitled to vote unless there is a tie-vote.

1983, c. 24, s. 1.

170. The secretary of the Commission is by virtue of his office the secretary of the committee. He is also the secretary of the audit committees established under sections 173.0.2 and 173.5.

1983, c. 24, s. 1; 1996, c. 53, s. 35.

171. The committee may make by-laws respecting the exercise of its powers and its internal management.

By-laws made under this section come into force only after being approved by the Government.

1983, c. 24, s. 1.

172. The minutes of the sittings of the committee, approved by it and certified by the chairman, by the secretary or by any other person authorized to do so by the committee, are authentic.

Similarly, documents or copies emanating from the committee are authentic, if so certified.

1983, c. 24, s. 1.

173. The committee may delegate all or part of its powers, provided in paragraphs 1 and 2.1 of section 165, to subcommittees.

The subcommittees are composed of two representatives of the Government and of two other representatives appointed after consultation with the members of the committee representing the bodies contemplated in paragraphs 1 and 2 of section 164.

However, the committee may delegate the reexamination power provided for in paragraph 1 of section 165 to a subcommittee whose members it shall appoint, where applications for reexamination are submitted by non-unionizable employees other than the employees referred to in Title IV.0.1, by beneficiaries who belonged to such a group of employees at the time they ceased to contribute to their plans or by beneficiaries who were the successors, spouses or children of such employees. The subcommittee is composed of two representatives of the Government and of two representatives of non-unionizable employees appointed after consultation with the members of the Comité de retraite referred to in section 173.1 chosen from among the representatives of the non-unionizable employees.

1983, c. 24, s. 1; 1985, c. 18, s. 19; 1991, c. 14, s. 22; 1995, c. 46, s. 31; 1996, c. 53, s. 36.

173.0.1. The employees of the Commission and its vice-chairman, except where he replaces the chairman, may not be members of the Comité de retraite.

1996, c. 53, s. 37.

173.0.2. An audit committee is established within the Comité de retraite. The audit committee shall be composed of four members appointed by the Comité de retraite, two from among the persons appointed pursuant to paragraphs 1, 2 and 3 of section 164, and the other two from among representatives of the Government.

The audit committee is responsible for

(1)  receiving, for review, the draft financial statements of the Government and Public Employees Retirement Plan in respect of employees who may be unionized and making a report thereon to the Commission;

(2)  making a review of the administration of the Commission concerning the plan in respect of those employees and submitting recommendations to the Commission;

(3)  receiving, for review, the reports of the internal auditors of the Commission and of the Auditor General.

1996, c. 53, s. 37.

CHAPTER II.1 PENSION COMMITTEE OF THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN IN RESPECT OF NON-UNIONIZABLE EMPLOYEES

1991, c. 14, s. 23; 1996, c. 53, s. 38.

173.1. The committee shall be composed of the chairman of the Commission and at least four other members appointed by the Government for a period not exceeding two years. One-half of the members, except the chairman, shall represent the non-unionizable employees referred to in Title IV.0.1.

The Government may determine, by regulation, after consulting the associations representing non-unionizable employees referred to in Title IV.0.1, the composition of the committee and the manner in which the committee members are appointed.

1991, c. 14, s. 23; 1996, c. 53, s. 38.

173.2. The committee is responsible for

(1)  reviewing the decisions made by the Commission in respect of non-unionizable employees referred to in Title IV.0.1;

(2)  approving the budget of the Commission pertaining to the administration of the Government and Public Employees Retirement Plan in respect of those employees;

(3)  establishing, jointly with the Caisse de dépôt et placement du Québec, an investment policy in respect of the funds derived from contributions paid by those employees;

(4)  receiving, for review and report to the Commission, the draft financial statements of the plan in respect of those employees;

(5)  receiving reports on the actuarial valuation of the plan in respect of those employees;

(6)  approving the plan of action of the Commission for the plan in respect of those employees;

(7)  determining the services that the Commission may provide for the plan in respect of those employees to the extent that the administrative expenses of the plan in their respect are not affected;

(8)  requiring from the Commission studies concerning the administration of the plan in respect of those employees;

(9)  advising the Minister and the Commission, and submitting recommendations concerning the implementation of the plan in respect of those employees.

1991, c. 14, s. 23; 1992, c. 16, s. 8; 1996, c. 53, s. 38.

173.3. The committee may delegate all or part of its powers under paragraphs 1 and 3 of section 173.2 to subcommittees.

The subcommittees shall be composed of two representatives of the Government and of two other representatives appointed after consultation with the committee members representing the non-unionizable employees referred to in Title IV.0.1.

1991, c. 14, s. 23; 1996, c. 53, s. 38.

173.4. Sections 166 to 172 and 173.0.1, adapted as required, apply to the committee.

1991, c. 14, s. 23; 1996, c. 53, s. 38.

173.5. An audit committee is established within the Comité de retraite. The audit committee shall be composed of four members, other than the president appointed from and by the Comité de retraite. Two of the members shall represent the Government and the other two shall represent the non-unionizable employees referred to in Title IV.0.1.

The audit committee is responsible for

(1)  receiving, for review, the draft financial statements of the Government and Pulic Employees Retirement Plan in respect of the non-unionizable employees referred to in Title IV.0.1, and making a report thereon to the Commission;

(2)  making a review of the administration of the Commission concerning the plan in respect of those employees and submitting recommendations to the Commission;

(3)  receiving, for review, the reports of the internal auditors of the Commission and of the Auditor General.

1996, c. 53, s. 38.

CHAPTER III ACTUARIAL VALUATIONS AND SHARING THE COST OF THE PLANS

1983, c. 24, s. 1.

174. Once every three years, the Comité de retraite referred to in section 164 shall require the Commission to cause an actuarial valuation of the Government and Public Employees Retirement Plan to be prepared in respect of employees who may be unionized, of the Teachers Pension Plan and of the Civil Service Superannuation Plan by the actuaries designated by the Commission. If no such request is made, the Commission shall cause the actuarial valuation to be prepared if more than three years have elapsed since the last valuation.

The Comité de retraite shall appoint an independent actuary charged with reporting to the committee, within 30 days of his appointment, on the validity of the assumptions used for the actuarial valuation.

The Comité de retraite shall send the report to the Minister within 90 days of its receipt.

The first, second and third paragraphs, adapted as required, apply to the Government and Public Employees Retirement Plan in respect of non-unionizable employees referred to in Title IV.0.1.

1983, c. 24, s. 1; 1996, c. 53, s. 39.

175. The fees and expenses of the consulting actuary are to be paid by the Commission.

1983, c. 24, s. 1.

176. The cost of the Government and Public Employees Retirement Plan is, from 1 July 1982, shared equally between the employees and the employers.

In the case of the Teachers Pension Plan and the Civil Service Superannuation Plan, the difference between the cost of the plan and the contributions paid by the teachers or officers, as the case may be, within the meaning of those plans, shall be assumed by the employers.

1983, c. 24, s. 1; 1989, c. 76, s. 3; 1992, c. 39, s. 36.

177. The Government may, by regulation, revise the rate of contribution to the Government and Public Employees Retirement Plan. The rate applicable to employees who may be unionized and the rate applicable to non-unionizable employees referred to in Title IV.0.1 shall be based on the result of the actuarial valuation of the plan made in respect of those employees, respectively, and shall be ajusted from 1 January after receipt by the Minister of the report of the independent actuary.

The rates of contribution to the Teachers Pension Plan and to the Civil Service Superannuation Plan are no longer revised. The rate of the Teachers Pension Plan is, from 1 January 1993, maintained at the rate in force for the year 1992, and that of the Civil Service Superannuation Plan is, from 1 January 1990, maintained at the rate in force for the year 1989.

1983, c. 24, s. 1; 1989, c. 76, s. 4; 1992, c. 39, s. 37; 1996, c. 53, s. 40.

178. Where the object of a bill introduced in the National Assembly is to amend one of the plans mentioned in section 174 immediately or in the future, the Commission shall have a report prepared indicating to what extent the bill would vary the estimates of the latest actuarial valuation reports.

1983, c. 24, s. 1.

CHAPTER IV REEXAMINATION OF THE DECISIONS OF THE COMMISSION

1983, c. 24, s. 1.

DIVISION I APPLICATION FOR REEXAMINATION

1983, c. 24, s. 1.

179. Every employee or beneficiary may request the competent pension committee to reexamine any decision of the Commission concerning

(1)  the eligibility of an employee or beneficiary for the Government and Public Employees Retirement Plan, the Teachers Pension Plan, the Civil Service Superannuation Plan and the plans established under sections 9, 10 and 10.0.1 of this Act and the Pension Plan of Certain Teachers;

(2)  the number of years of service and periods of contributions;

(3)  the pensionable salary and the amount of his contributions;

(4)  the amount of the pension;

(5)  any benefit, advantage or reimbursement provided under those plans.

Such request must be made to the Commission within one year after the date of mailing of such decision.

1983, c. 24, s. 1; 1986, c. 44, s. 81; 1991, c. 14, s. 24; 1996, c. 53, s. 41; 1997, c. 43, s. 629.

180. The Comité de retraite shall deal with the request for reexamination without delay and notify the applicant in writing of its decision.

The decision must give reasons.

However, where no decision is made because opinions are equally divided, the decision of the Commission is deemed to be maintained and the request for reexamination shall be referred for a decision to the arbitrator.

The Comité de retraite shall notify the parties without delay, and the provisions applicable to an application for arbitration apply with the necessary changes. The committee shall send the employee’s or beneficiary’s request for reexamination to the arbitrator within the time prescribed in such provisions.

1983, c. 24, s. 1; 1993, c. 74, s. 10; 1994, c. 20, s. 15.

DIVISION II ARBITRATION

1983, c. 24, s. 1; 1994, c. 20, s. 16.

181. The employee or the beneficiary may apply for arbitration within 90 days of the date the decision of the Comité de retraite is mailed.

1983, c. 24, s. 1; 1986, c. 44, s. 82; 1991, c. 14, s. 25; 1994, c. 20, s. 17.

182. An employee or a beneficiary may be represented by his association or his union.

1983, c. 24, s. 1; 1994, c. 20, s. 18.

183. The Government shall, after consulting the pension committees referred to in sections 164 and 173.1, appoint two arbitrators for a period not exceeding 2 years. It shall also appoint, in the same manner and for a period not exceeding 2 years, a substitute to replace the arbitrators whenever they are absent or unable to act.

At the expiry of their term, the arbitrators and the substitute shall remain in office until they are replaced or reappointed.

Notwithstanding the first paragraph, an arbitrator may be appointed by the chief judge of the Labour Court in the case of the plans established under sections 9, 10 and 10.0.1 if the plan so provides.

1983, c. 24, s. 1; 1991, c. 14, s. 26; 1994, c. 20, s. 20; 1996, c. 53, s. 42.

184. The arbitrator shall without delay hear the parties and render his decision in writing and give the reasons therefor within 90 days of the hearing unless the time limit is extended by mutual agreement of the parties.

1983, c. 24, s. 1; 1991, c. 14, s. 27; 1999, c. 73, s. 13.

185. The costs of arbitration shall be charged to the Commission, except costs of the witnesses or attorneys. The fees and costs of the arbitrator shall be charged to the Commission.

1983, c. 24, s. 1.

185.1. No arbitrator may be prosecuted by reason of an official act performed in good faith in the exercise of his duties.

1992, c. 16, s. 9.

186. The decision of the arbitrator is binding and without appeal.

1983, c. 24, s. 1.

CHAPTER V DEDUCTION AND REMITTANCE

1983, c. 24, s. 1.

187. The employer of any person to whom a retirement plan administered by the Commission or a plan the benefits of which are payable by the Commission is applicable must deduct, from each payment of salary, the contributions fixed by each of such plans.

The employer must remit to the Commission, not later than the fifteenth of each month, all the amounts collected for the preceding month, together with the information and documents prescribed by the Commission.

This chapter applies to every retirement plan contemplated in the first paragraph notwithstanding any inconsistent provision of an Act, regulation or order.

1983, c. 24, s. 1; 1987, c. 47, s. 69.

188. The employer must, not later than 1 March each year, transmit to the Commission a report showing the amount of contributions collected and containing such other information and documents as the Commission may determine in respect of each retirement plan.

1983, c. 24, s. 1; 1987, c. 47, s. 69.

189. Every employer who, in the course of a year, fails to deduct any amount as contributions in respect of a person shall, in addition, pay to the Commission a sum equal to 10% of the undeducted contributions.

1983, c. 24, s. 1; 1987, c. 47, s. 69.

190. For the years prior to the year 1987, the employer is indebted to the Commission for the contributions he is required to collect and the Commission shall reimburse with interest any contribution deducted in excess, without an application therefor being necessary.

The Commission may, in respect of any person, compensate any amount of insufficient contributions out of any amount of contribution deducted in excess. It may also compensate insufficient contributions out of any other sum due to that person but, before it does so, the Commission must notify the person.

Notwithstanding the compensation or, as the case may be, the payment by the person, the employer remains indebted for the interest payable on the contributions.

1983, c. 24, s. 1; 1987, c. 47, s. 69.

191. For the years subsequent to the year 1986, the employer is indebted to the Commission for the contributions he is required to collect and he must reimburse to the person any contribution deducted in excess. The Commission may compensate any amount of contributions that should have been collected by the employer out of the contributions deducted in excess.

If, during any of those years, a person held more than one pensionable employment under the same retirement plan and contributed to that plan in respect of such employments, the Commission shall, on the person’s application, reimburse, with interest, the contributions deducted in excess, except those resulting from the application of the first paragraph. Sections 151 and 218 apply to the contributions.

1983, c. 24, s. 1; 1987, c. 47, s. 69.

191.1. Every sum for which the employer is indebted to the Commission under this chapter bears interest in accordance with the terms and conditions prescribed by regulation.

If the contributions, including any interest payable on those contributions and any penalty under section 189, have not been paid within the time prescribed by regulation, the employer must pay those sums with interest.

The Commission may set off any sum owed by an employer against the amount of all contributions deducted in excess by such employer.

1987, c. 47, s. 69.

191.2. For the purposes of the plans contemplated in section 187 and this chapter, any annual amount that is less than the amount fixed by regulation does not constitute an excess amount of contributions or an insufficient amount of contributions for any year subsequent to the year 1986.

1987, c. 47, s. 69.

TITLE IV TEMPORARY MEASURES

1983, c. 24, s. 1.

CHAPTER I APPLICATION

1983, c. 24, s. 1.

192. Every person to whom a collective agreement to which the Government is a party applies and every person whose remuneration and other conditions of employment are determined by the Government or by a body or class of bodies designated by the Government, may, if he is a member of the retirement plan provided by this Act, the Teachers Pension Plan or the Civil Service Superannuation Plan, be governed by the measures provided in this Title.

Every person who is a member of the Pension Plan of Peace Officers in Correctional Services may be governed by the measures provided in Chapters II and IV of this Title.

The Commission shall administer this Title. Any decision rendered in respect of a person pursuant to any provision of this Title may be contested in the manner provided in the plan of which he is or was a member.

1983, c. 24, s. 1; 1987, c. 47, s. 70; 1987, c. 107, s. 201; 1990, c. 87, s. 105.

CHAPTER II SABBATICAL WITH DEFERRED SALARY

1983, c. 24, s. 1.

193. Any person who, pursuant to an agreement with his employer, has agreed to defer part of his salary for a number of years and parts of a year determined in the agreement, never exceeding 4.5 years, in order to obtain one year’s or part of one year’s leave of absence, is governed by this chapter.

1983, c. 24, s. 1; 1985, c. 18, s. 20; 1986, c. 44, s. 83; 1991, c. 77, s. 56.

194. The employer must deduct from the undeferred part of the salary the amount prescribed under the plan of which the person is a member. The deduction shall be made on the same percentage of the pensionable salary for all the years covered by the agreement, and the percentage shall correspond to that prescribed in the agreement for the purpose of determining the undeferred part of the salary. Where the salary exceeds the pensionable salary necessary to make up the defined benefit limit applicable under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) for each year, the percentage shall apply on the pensionable salary.

However, in the case of the retirement plan provided for by this Act, the exemption of 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) is established proportionately to the ratio between the undeferred salary of the person, excluding any lump sum paid as an increase or adjustment of salary, and the salary he would otherwise have received.

1983, c. 24, s. 1; 1987, c. 47, s. 71; 1991, c. 77, s. 57.

195. For the purposes of any pension, the pensionable salary for the years or parts of a year contemplated in the agreement is the salary the person would have received had he not agreed to receive only a part of his salary. Service is credited to him as if he had received his full salary.

1983, c. 24, s. 1; 1985, c. 18, s. 21.

196. In the case of an application for reimbursement of contributions, only the contributions actually paid by the person and the contributions from which he was exempt are reimbursed. The contributions from which he was exempt are computed on the part of the salary he agreed to receive and would have received had he not been on salary insurance.

1983, c. 24, s. 1.

197. If the agreement becomes null or ends by reason of circumstances that, in each case, are determined in the agreement, the pensionable salary, credited service and contributions are determined, in each case, in the manner provided by regulation according to whether or not the person obtained one year’s or part of one year’s leave of absence.

Any adjustment respecting the person’s pensionable salary, his credited service and his contributions is determined, for each year and part of a year during which he was party to the agreement, in the manner determined by regulation, according to whether the agreement becomes null or ends.

1983, c. 24, s. 1; 1985, c. 18, s. 22; 1986, c. 44, s. 84.

CHAPTER III EARLY RETIREMENT

1983, c. 24, s. 1.

198. Every person under 65 years of age with less than 35 years of service for purposes of qualifying for a pension, who qualifies for a pension or would qualify if he availed himself of this section and who belongs to a category or subcategory determined by regulation, among other things, according to his employer, may, after an agreement with the latter, to the extent that such an agreement is allowed under his conditions of employment, cause to be added to his age and years of service for pension purposes, the lesser result of the two following computations:

(1)  35 less the service recognized for purposes of qualification;

(2)  65 less the age of the person on the date of his early retirement or, if the person is a teacher within the meaning of the Teachers Pension Plan, his age within two months following the end of the school year within the meaning of the plan.

The number, which must not exceed 5, may, however, to the extent and under the conditions and circumstances determined by regulation, vary according to the category or subcategory of persons contemplated by regulation and according to the employer of that category or subcategory of persons contemplated by regulation.

1983, c. 24, s. 1; 1983, c. 54, s. 66; 1991, c. 14, s. 28.

198.1. Every person contemplated in section 198 who holds a senior position in the civil service to which the Directive concernant la gestion des effectifs d’encadrement supérieur (C.T. 145110 of 21 June 1983) applies may accept to have a smaller number added to the years of service than would otherwise be added under that section.

1984, c. 47, s. 140.

199. For the purposes of the retirement plans, the number added to the years of service is deemed service done after 1 July 1982.

1983, c. 24, s. 1.

200. If the person dies before the date on which the pension becomes payable, the plan of which he was a member applies without taking into account the number added to his years of service and years of age.

1983, c. 24, s. 1; 1987, c. 47, s. 72.

201. If the person holds or again holds pensionable employment under the retirement plan established under this Act, even if, while in that employment, he is a member of the Pension Plan of Certain Teachers, or if he holds pensionable employment under the Pension Plan of Peace Officers in Correctional Services, his pension continues to be paid to him, but is reduced by the amount of the pension pertaining to the number added to his years of service pursuant to section 198, on the date on which the person holds or again holds such employment, and the provisions of the pension plans governing a pensioner’s return to work apply to his reduced pension.

Notwithstanding the first paragraph, a pensioner who wishes to retain the pension amount pertaining to the number added to his years of service is not entitled to the salary attached to the employment held. In that case, the reduction provided for in that paragraph does not apply and his pension shall continue to be paid to him, and the provisions of the pension plans relating to a pensioner’s return to work do not apply.

1983, c. 24, s. 1; 1987, c. 107, s. 202; 1990, c. 87, s. 105; 1993, c. 41, s. 22; 1997, c. 50, s. 48.

202. (Repealed).

1983, c. 24, s. 1; 1985, c. 18, s. 23; 1987, c. 47, s. 73; 1987, c. 107, s. 203; 1990, c. 87, s. 105; 1993, c. 41, s. 23.

202.1. This chapter has effect until 31 December 1991, except in respect of persons covered by the special provisions in sections 215.1 to 215.5 and persons who have availed themselves of this chapter.

1991, c. 77, s. 58.

CHAPTER IV ANTICIPATION OF CERTAIN PENSION BENEFITS

1983, c. 24, s. 1.

203. Every person under 65 years of age who belongs to a category or sub-category determined by regulation, in particular, in relation to his employer, may, according to the rules, conditions and procedures determined by the regulation, cause the following amount to be added to his pension:

(1)  the annual amount of the old age security pension on the date on which the person retires computed according to the estimate made by the Commission;

(2)  the annual amount of the maximum retirement pension under the Québec Pension Plan on that date, computed according to the estimate made by the Commission; the amount is reduced in accordance with section 39 of this Act subject to section 36.2 of that Act, section 51 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) subject to section 48 of that Act, section 38 of the Act respecting the Teachers Pension Plan (chapter R-11) subject to section 35.2 of that Act or, where applicable, section 5 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), to the extent that it refers to section 63.3 of that Act, and section 63.3 of that Act, subject, in the last two cases, to section 63.1.2 of that Act.

However, the total of the annual amounts so added shall be actuarially reduced in accordance with the regulation.

1983, c. 24, s. 1; 1987, c. 107, s. 204; 1990, c. 87, s. 105; 1992, c. 67, s. 47.

204. The amount added to the pension, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), must be indexed annually by the amount by which the rate of increase in the Pension Index determined by the said Act exceeds 3%.

The first adjustment is made proportionately to the number of days for which the pension is paid during the year the person retires in relation to the total number of days in that year.

1983, c. 24, s. 1.

205. From the month following the person’s sixty-fifth birthday, the amount of the benefit he receives, including the amount added under section 203, is reduced by the aggregate of the annual amounts contemplated in subparagraphs 1 and 2 of the first paragraph of section 203. However, the aggregate of those annual amounts is reduced in the cases and in the manner prescribed by regulation.

The aggregate of the annual amounts, reduced where applicable in the manner prescribed by regulation, must be indexed annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), by the amount by which the rate of increase in the Pension Index determined by the said Act exceeds 3%.

1983, c. 24, s. 1; 1994, c. 20, s. 21.

206. If the person dies, the pension granted to his spouse and, where such is the case, the children under the plan concerned, is computed on the pension to which the person is entitled under his plan, indexed in accordance with that plan, without taking into account the amounts added or subtracted under this chapter.

1983, c. 24, s. 1.

207. If the person holds or again holds pensionable employment under the retirement plan established under this Act, even if, in that employment, he is a member of the Pension Plan of Certain Teachers or if he holds pensionable employment under the Pension Plan of Peace Officers in Correctional Services, before 65 years of age, he is no longer entitled to the amount added to his pension and the provisions of the retirement plans respecting the return to work of a pensioner under 65 years of age apply.

Every amount that was added to the pension of the person referred to in the first paragraph is compensated for in the pension in the manner prescribed by regulation from the time he receives his full pension after reaching 65 years of age.

Notwithstanding the first paragraph, a person referred to in the first paragraph who wishes to retain the amount added to his pension is not entitled to the salary attached to the employment held. In that case, the pensioner shall continue to be entitled to the amount added to his pension which shall continue to be paid to him and the second paragraph and the provisions of the pension plans relating to the return to work of a pensioner under 65 years of age do not apply.

1983, c. 24, s. 1; 1987, c. 107, s. 205; 1990, c. 87, s. 105; 1997, c. 50, s. 49.

208. If the person holds or again holds pensionable employment under section 207 at 65 years of age or over, the provisions of the retirement plans respecting the return to work of a pensioner 65 years of age or over apply.

1983, c. 24, s. 1; 1987, c. 107, s. 206.

209. The amount of the pension received by the person contemplated in section 208 when he ceases to be employed, including the amount added under section 203 indexed in accordance with section 204 for the period during which the pension ceased to be paid, must be reduced by the aggregate of the amounts determined under section 205 indexed, for the same period, in the manner provided in the second paragraph of that section.

1983, c. 24, s. 1; 1988, c. 82, s. 50.

209.1. Except with respect to persons who have availed themselves of this chapter, the Government may determine the date on which this chapter will cease to apply and, where applicable, any other date until which it may continue to apply.

Any order made under the first paragraph may have effect 12 months or less before the day it is adopted.

1992, c. 67, s. 48.

CHAPTER V MEASURES CONCERNING PERSONS PLACED ON RESERVE AND RECEIVING PART OF THEIR SALARY

1983, c. 24, s. 1.

210. This chapter applies to a person who has been placed on reserve and receives only part of his salary.

1983, c. 24, s. 1.

211. The employer must deduct from the salary he pays to the person the amount prescribed under the plan of which the person is a member.

However, in the case of the retirement plan provided by this Act, the exemption of 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) is established proportionately to the radio between the salary paid to the person, excluding any lump sum paid as an increase or adjustment of salary, and the salary he would otherwise have received.

1983, c. 24, s. 1; 1987, c. 47, s. 74.

212. For the purposes of any pension, the annual pensionable salary of the person is the salary he would otherwise have received, and a year of service is credited to him in respect of each of the years he is placed on reserve.

1983, c. 24, s. 1.

213. In case of a reimbursement, only the contributions actually paid by the person and the contributions from which he was exempt are reimbursed. The contributions from which he was exempt are computed on that part of the salary he would have received had he not been receiving salary insurance benefits or, as the case may be, had the person not exercised the right granted under sections 40, 41 and 46 of the Act respecting occupational health and safety (chapter S-2.1).

1983, c. 24, s. 1; 1987, c. 47, s. 75.

CHAPTER V.1 MEASURES CONCERNING PERSONS IN PRE-RETIREMENT AND RECEIVING AT LEAST ONE-HALF OF THEIR SALARIES

1987, c. 47, s. 76.

213.1. This chapter applies to a person who is a member of the teaching personnel of a school board and who, following an agreement with his employer, is in a period of pre-retirement during which he receives at least one-half of his salary.

Sections 211 to 213 apply to that person.

1987, c. 47, s. 76.

CHAPTER VI MISCELLANEOUS PROVISIONS

1983, c. 24, s. 1.

214. The Government shall make the regulations under this Title after the Commission has consulted the pension committees referred to in sections 164 and 173.1. The regulations may have effect 12 months or less before they are made.

For the purposes of the consultation, the draft regulations must be submitted to the committees at least 30 days before they are adopted, together with a report describing their effects.

1983, c. 24, s. 1; 1986, c. 44, s. 85; 1987, c. 47, s. 77; 1996, c. 53, s. 43.

215. The measures provided for by this Title are under the responsibility of the Government. However, the measures set out in Chapters II and V are under the responsibility of employers required to pay contributory amounts to the Commission under section 31 of this Act, section 31 of the Act respecting the Teachers Pension Plan (chapter R-11) or section 72 of the Act respecting the Civil Service Superannuation Plan (chapter R-12).

In no case, however, may the application of the measures provided for by this Title result in an increase in the rate of contribution to the retirement plans.

If measures provided for in this title are provided by a supplemental pension plan with an employer contemplated in the retirement plan provided by this Act, section 125 does not apply to them.

1983, c. 24, s. 1; 1987, c. 47, s. 78; 1997, c. 50, s. 50.

TITLE IV.0.1 SPECIAL PROVISIONS OF THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN APPLICABLE TO NON-UNIONIZABLE EMPLOYEES

1996, c. 53, s. 44.

215.0.0.1. This Title applies to non-unionizable employees who are members of the Government and Public Employees Retirement Plan on 31 December 1996. It also applies to persons who become non-unionizable employees after that date and to persons who belong to a category or subcategory of employees determined by regulation.

To benefit from the provisions of this Title or from provisions prescribed under that Title, the employees referred to in the first paragraph must comply with the rules, conditions and procedures prescribed by regulation.

1996, c. 53, s. 44.

215.0.0.2. The Government may determine, by regulation, in respect of the employees to whom this Title applies, special provisions which may vary from those provided in the Government and Public Employees Retirement Plan, except the provisions under Chapter VII.1 of Title I.

1996, c. 53, s. 44.

215.0.0.3. For the purposes of the second paragraph of section 137, the Commission may not exercise the powers conferred on it under sections 26, 28, 59.5, 59.6, 85.3, 114.1, 115.2, 115.8 and 221 in determining periods and dates, or under sections 79 and 149, in respect of the employees to whom this Title applies, except with the prior approval of the Comité de retraite referred to in section 173.1.

1996, c. 53, s. 44.

215.0.0.4. Government regulations under this Title shall be made after the Commission has consulted with the Comité de retraite referred to in section 173.1. The regulations may have effect 12 months or less before they are adopted.

For the purposes of the consultation referred to in the first paragraph, the draft regulations shall be submitted to the committee not later than 30 days before they are adopted, together with a report describing their effects.

1996, c. 53, s. 44.

215.0.0.5. The Commission is entrusted with the administration of this Title.

1996, c. 53, s. 44.

TITLE IV.1 PARTICULAR PROVISIONS APPLICABLE TO NON-UNIONIZABLE EMPLOYEES

1990, c. 87, s. 71.

CHAPTER 0.1 APPLICABILITY AND MISCELLANEOUS PROVISIONS

1995, c. 13, s. 5.

215.0.1. This Title applies to a non-unionizable employee who

(1)  was participating on 31 December 1988, as a non-unionizable employee, in the pension plan provided for in this Act;

(2)  has never availed or is not availing himself of the temporary criterion of eligibility for a pension of 35 years of service provided for in Division IV of Chapter V.1 of Title I, of the measures respecting early retirement provided for in Division III of Chapter V.1 of Title I, in Chapter III of Title IV including the special application provisions which are or were applicable under this Title, or in subdivision 3 of Division II.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), or of the measures provided for in the Act respecting the payment of a retirement allowance and other benefits and amending the Act respecting the Government and Public Employees Retirement Plan (1992, chapter 62);

(3)  applies therefor to the Commission, retires and ceases to participate in the pension plan provided for in this Act before the special provisions of this Title cease to have effect.

This Title also applies to an employee who meets the conditions mentioned in subparagraphs 1 to 3 of the first paragraph and who has become a unionizable employee in circumstances and during the periods determined by regulation. The regulation may include special provisions concerning the determination and funding of the actuarial value of the benefits granted pursuant to this Title to such an employee and special provisions concerning the transfer of sums of money to allow for that value, which provisions may differ from the provisions otherwise applicable under Chapter II of this Title. Such an employee is deemed, for the purposes of Chapters 0.1 to I.1 of this Title, to be a non-unionizable employee.

1995, c. 13, s. 5; 1995, c. 46, s. 19.

215.0.2. A pensioner who again holds pensionable employment under the plan provided for in this Act or holds pensionable employment under the Pension Plan of Peace Officers in Correctional Services ceases to be entitled to the pension that had been granted to him pursuant to the first paragraph of section 215.5.0.1 and the other benefits granted to him pursuant to Chapters I.0.2 to I.1 of this Title and may not re-avail himself of the said Title.

Chapter VII of Title I of this Act or Division IV of Chapter V of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), as the case may be, applies in respect of the pension to which the pensioner was otherwise entitled at the time he retired and, where applicable, in respect of the other benefits paid to him.

Notwithstanding the first and second paragraphs, a pensioner who wishes to retain his pension and other benefits is not entitled to the salary attached to the employment held. In that case, his pension and other benefits shall contiue to be paid to him and the provisions of the pension plans relating to a pensioner’s return to work referred to in the second paragraph do not apply.

1995, c. 13, s. 5; 1997, c. 50, s. 51.

215.0.3. The Government may determine the date on which each of the measures provided for in Chapter I.0.1 to I.0.4 of this Title begins to apply. Except with respect to a person who availed himself thereof, the Government may determine the date on which each of those measures and the measure provided for in Chapter I.1 of the said Title expire. The Government may also determine any later date until which each of the measures provided for in those chapters may continue to apply.

No order made pursuant to the first paragraph may have effect more than three months before its adoption.

1995, c. 13, s. 5.

215.0.4. A decision rendered in respect of a person pursuant to the provisions of this Title may be contested in the manner prescribed for the pension plan provided for in this Act.

1995, c. 13, s. 5.

CHAPTER I

Repealed, 1992, c. 62, s. 20.

1990, c. 87, s. 71; 1992, c. 62, s. 20.

215.1. (Repealed).

1990, c. 87, s. 71; 1992, c. 62, s. 20.

215.2. (Repealed).

1990, c. 87, s. 71; 1992, c. 62, s. 20.

215.3. (Repealed).

1990, c. 87, s. 71; 1992, c. 62, s. 20.

215.4. (Repealed).

1990, c. 87, s. 71; 1991, c. 77, s. 59; 1992, c. 62, s. 20.

215.5. (Repealed).

1990, c. 87, s. 71; 1992, c. 62, s. 20.

CHAPTER I.0.1 TEMPORARY CRITERION OF ELIGIBILITY FOR THE PENSION

1995, c. 13, s. 6.

215.5.0.1. Notwithstanding section 33, a pension is granted to a non-unionizable employee who is 59 years of age or over and whose age and years of service combined total 80 or more.

The employee must be participating in the pension plan provided for in this Act, as a non-unionizable employee, at the time he retires under the criterion provided in the first paragraph.

1995, c. 13, s. 6.

215.5.0.2. In the cases described in subparagraphs 3 and 4 of the first paragraph of section 33 and notwithstanding the first paragraph of section 38, the employee’s pension is reduced for its duration by 1/3 de 1 % per month, computed for each month comprised between the date on which the pension is granted and

(1)  the nearest of the date on which the pension would otherwise have been granted to the employee under subparagraph 2.1 of the first paragraph of section 33 and the date of the employee’s fifty-ninth birthday, in the case described in subparagraph 3 of the first paragraph of the said section;

(2)  the nearest date on which the pension would otherwise have been granted to the employee without actuarial reduction under the first paragraph of section 33, the first paragraph of section 215.5.0.1 or the first paragraph of section 215.5.1, in the case described in subparagraph 4 of the first paragraph of section 33.

1995, c. 13, s. 6; 1995, c. 70, s. 38; 1997, c. 71, s. 30.

CHAPTER I.0.2

Repealed, 1995, c. 70, s. 39.

1995, c. 13, s. 6; 1995, c. 70, s. 39.

215.5.0.3. (Repealed).

1995, c. 13, s. 6; 1995, c. 70, s. 39.

CHAPTER I.0.3 EXCEPTIONS CONCERNING THE REDUCTION OF THE PENSION CREDIT

1995, c. 13, s. 6.

215.5.0.4. Notwithstanding the first paragraph of section 92 and any provision referring thereto, the pension credit is not reduced where the pension is granted without actuarial reduction. If the pension is reduced, the number of months taken into account in calculating the reduction is used for the purpose of computing the reduction applicable to the pension credit.

For the purposes of the first paragraph, the provisions relating to the temporary measures provided for by this Act, except those in this Title, do not apply.

1995, c. 13, s. 6; 1997, c. 50, s. 52.

CHAPTER I.0.4 PERCENTAGE OF REDUCTION APPLICABLE TO THE PENSION CREDIT

1995, c. 13, s. 6.

215.5.0.5. The percentage of reduction applicable to the pension credit under the first paragraph of section 92 is replaced by 1/3 of 1% per month.

1995, c. 13, s. 6.

CHAPTER I.1 SPECIFIC APPLICATION OF A CRITERION OF ELIGIBILITY FOR THE PENSION

1993, c. 41, s. 24.

215.5.1. Notwithstanding the first paragraph of section 38 or, as the case may be, of section 215.5.0.2, an unreduced pension is granted to a non-unionizable employee who retires, after reaching 60 years of age, under the criterion of eligibility provided for in subparagraph 4 of the first paragraph of section 33.

The employee must be participating in the pension plan provided for in this Act at the time he retires.

1993, c. 41, s. 24; 1995, c. 13, s. 7; 1995, c. 70, s. 40.

215.5.2. (Repealed).

1993, c. 41, s. 24; 1995, c. 13, s. 8.

215.5.3. (Repealed).

1993, c. 41, s. 24; 1995, c. 13, s. 8.

215.5.4. (Repealed).

1993, c. 41, s. 24; 1995, c. 13, s. 8.

CHAPTER II FINANCING OF SPECIFIC MEASURES AND ACTUARIAL VALUATIONS

1990, c. 87, s. 71.

215.6. The actuarial value of benefits resulting from the measure provided for in Chapter III of Title IV in respect of employees covered by Chapter I of this Title, taking into account the special provisions governing the application of this measure provided for in Chapter I, the actuarial value of the benefits resulting from the measures provided for in this Title, the actuarial value of benefits resulting from the measures provided for in Division III of Chapter V.1 of Title I, except those resulting from the benefits provided for in section 85.9, and the actuarial value of benefits resulting from the measures provided for in Division IV of the same chapter, to the extent that they introduce, for the purposes of eligibility for and computation of any pension, the eligibility criterion of 35 years of service, shall be funded, in the case of non-unionizable employees, out of the sum of the amounts obtained under subparagraphs 1, 2 and 3, as follows:

(1)  an amount equal to the difference between the following amounts:

(a)  the amount of contributions paid by such employees and the contributory amounts paid by their employers for the period comprised between 1 January 1987 and 31 December 1989;

(b)  the amount of contributions that would, for the same period, have been paid by such employees and the contributory amounts that would have been paid by their employers, on the basis of the result of the actuarial valuation, as of 31 December 1984, of the plan provided for in this Act, and produced in respect of such employees, if the Government had, from 1 January 1987 and in accordance with section 177, revised the rate of contribution and if the rate had taken into account the introduction, for the purposes of eligibility for and computation of any pension, of the criterion of 62 years of age and 10 years of service;

(2)  the amount equal to the difference between the following amounts:

(a)  the amount of contributions paid by such employees and the contributory amounts paid by their employers, the latter being equivalent to 73.45% of the contributions paid by those employees for the period comprised between 1 January 1990 and 31 December 1990;

(b)  the amount of contributions which would, during the same period, have been paid by such employees and the contributory amounts which would have been paid by their employers on the basis of the result of the actuarial valuation, as of 31 December 1987, of the pension plan provided for in this Act and produced in respect of such employees;

(3)  the amount of an additional contributory amount paid by the employers of such employees equivalent to 10.09% of the contributions paid by the non-unionizable employees during the period comprised between 1 January 1991 and 31 December 1991 and which is equal to 6.02% of the contributions paid by non-unionizable employees during the period comprised between 1 January 1992 and 31 December 1992.

The Commission shall transfer, annually and for the period comprised between 1 January 1987 and 31 December 1989, with interest, from the employer’s contributory fund of the Caisse de dépôt et placement du Québec into the non-unionizable employees’ contribution fund of the Caisse, one-half of the difference between the amount of the contributions paid by the employees as established under paragraph b of subparagraph 1 of the first paragraph and the amount of the contributory amounts paid by the employers as established under the said subparagraph.

The Commission shall also, on 31 March each year and following the application of the temporary criteria of eligibility for a pension prescribed in Division IV of Chapter V.1 of Title I or the special provisions applicable to non-unionizable employees provided for in Chapter I of this title as it read on 1 September 1992 or provided for in Chapters I.0.1, I.0.2 and I.1 of that Title, transfer with interest from the employers’ contributory fund at the Caisse de dépôt et placement du Québec and from the non-unionizable employees’ contribution funds at the Caisse to the Consolidated Revenue Fund, an amount taken equally from the employers’ fund and the employees’ fund corresponding to the actuarial value of the reduction which, were is not for the application of the said division or of Chapter I, I.0.1, I.0.2 or I.1, would otherwise have been applicable to that part of the pension pertaining to the years or parts of years of service relating to the Teachers Pension Plan or the Civil Service Superannuation Plan which have been transferred to the pension plan under this Act.

1990, c. 87, s. 71; 1992, c. 62, s. 21; 1993, c. 41, s. 25; 1995, c. 13, s. 9.

215.7. The Commission shall cause the actuarial valuation, on 1 July 1995, of the benefits provided for in section 215.6 and of the amounts to be allocated to their funding to be made by the actuaries it determines. The payment made or to be made by employers in respect of their non-unionizable employees in relation to the continued participation, where that is the case, of those who availed themselves of any of the measures provided for in Division III of Chapter V.1 of Title I, in the basic health insurance plan in accordance with the conditions of employment applicable to them, must be added to the actuarial value of such benefits.

1990, c. 87, s. 71; 1991, c. 77, s. 60; 1993, c. 41, s. 26; 1995, c. 13, s. 10.

215.7.1. The Commission shall, on the dates fixed by the Government, transfer, with interest, from the non-unionizable employees’ contribution fund at the Caisse de dépôt et placement du Québec to the employers’ contributory fund at the Caisse, an amount equivalent to one-half of the premium paid or payable by the employer in relation to the non-unionizable employees who, having availed themselves of the measures financed out of the amounts obtained under section 215.6, continue to be covered by the basic health insurance plan in accordance with the conditions of employment applicable to them. In addition, the Government may determine any amount of contribution from which it may be exempted as compensation for the sums it has taken out of the Consolidated Revenue Fund to pay such a premium.

1993, c. 41, s. 27.

215.8. (Repealed).

1990, c. 87, s. 71; 1993, c. 41, s. 28; 1995, c. 13, s. 11.

215.9. The amount representing the actuarial value of reductions which will not be made pursuant to section 215.2 on pension credits obtained under sections 86, 100 and 104 shall be transferred to the pension credits fund up to an amount equivalent to 5/12 of the actuarial value for years of service prior to 1 July 1982, and equivalent to one-half of that value for years of service subsequent to 30 June 1982. The amounts, up to 30% of the total actuarial value of reductions not made, shall be taken annually out of the non-unionizable employees’ contribution fund of the Caisse de dépôt et placement du Québec, and the remaining balance to be transferred shall be taken out of the employers’ contributory fund of the Caisse.

The amount representing the actuarial value of reductions which will not be made pursuant to section 215.2 on the pension credits obtained under sections 101, 113 and 158 shall be transferred to the pension credits fund. The amounts, up to 30% of the total, shall be taken annually out of the non-unionizable employees’ contribution fund of the Caisse de dépôt et placement du Québec, and the remaining balance to be transferred shall be taken out of the employers’ contributory fund of the Caisse.

Notwithstanding the transfers made under this section, the amount representing the total actuarial value of reductions not made on pension credits under section 215.2 shall continue to be funded out of the total of the amounts obtained under subparagraphs 1, 2 and 3 of the first paragraph of section 215.6.

1990, c. 87, s. 71.

215.9.1. The amount representing the actuarial value of reductions which will not be made pursuant to section 215.5.0.4 or 215.5.0.5 on pension credits obtained under sections 86, 100 and 104 or under sections 101, 113 and 158 shall be transferred, taking into account the terms and conditions of payment of those benefits, to the respective funds of such pension credits and to the employers’ contributory fund of the Caisse de dépôt et placement du Québec. The sums shall be taken annually, in equal shares, out of the non-unionizable employees’ contribution fund of the Caisse de dépôt et placement du Québec and out of the employers’ contributory fund of the Caisse.

Notwithstanding the transfers made under the first paragraph, the total actuarial value of reductions not made on pension credits pursuant to section 215.5.0.4 or 215.5.0.5 shall continue to be funded out of the sum of the amounts obtained pursuant to subparagraphs 1, 2 and 3 of the first paragraph of section 215.6.

1995, c. 13, s. 12.

215.10. The actuarial value of the benefits resulting from the measure provided for in Chapter III of Title IV in respect of employees covered by Chapter I of this Title, taking into account the special provisions governing the application of the measure provided for in Chapter I, the actuarial value of the benefits resulting from the measures provided for in Division III of Chapter V.1 of Title I, except the value resulting from any benefits under the first paragraph of section 85.9, and the actuarial value of the benefits resulting from the measures provided for in Division IV of the same chapter, to the extent that they introduce, for the purposes of eligibility for and computation of any pension, the eligibility criterion of 35 years of service, and the sums allocated to their funding, shall not be taken into account for the purposes of the actuarial valuation, as of 31 December 1990, of the pension plan provided for in this Act and produced in respect of non-unionizable employees. However, they must be taken into account for the purposes of subsequent actuarial valuations of the pension plan provided for in this Act and produced in respect of such employees. The actuarial value of the benefits resulting from the measures provided for in Chapters I.0.1 to I.1 of this Title must also be taken into account for the purposes of such valuations. Such valuations must take account of the actuarial value of the benefits which begin to be paid after the date of valuation and which result from those measures and from Division IV of Chapter V.1 of Title I, to the extent that this division adds, for the purposes of eligibility for and computation of a pension, the criterion of eligibility for a pension of 35 years of service.

1990, c. 87, s. 71; 1993, c. 41, s. 29; 1995, c. 13, s. 13.

CHAPTER III ADMINISTRATION

1990, c. 87, s. 71.

215.11. This Title shall be under the administration of the Commission.

1990, c. 87, s. 71.

TITLE IV.1.1 TEMPORARY MEASURES FOR NON-UNIONIZABLE EMPLOYEES

1997, c. 50, s. 53.

CHAPTER I APPLICABILITY AND MISCELLANEOUS PROVISIONS

1997, c. 50, s. 53.

215.11.1. This Title applies to every non-unionizable employee whose application to that effect is received by the Commission on or before 10 October 1997 and who

(1)  on 31 December 1996 was a member of the plan provided for in this Act as an employee who is not unionizable;

(2)  has never availed or is not availing himself of the temporary criterion of eligibility for a pension of 35 years of service provided for by Division IV of Chapter V.1 of Title I, of the measures respecting early retirement provided for in Division III of Chapter V.1 of Title I, in Chapter III of Title IV including the special application provisions which are or were applicable under Title IV.1, or in subdivision 3 of Division II.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), of the measures provided for in the Act respecting the payment of a retirement allowance and other benefits and amending the Act respecting the Government and Public Employees Retirement Plan (1992, chapter 62) or of special measures enacted pursuant to Title IV.2 and designed to compensate, in whole or in part, the actuarial reduction of pension benefits;

(3)  waives an agreement entered into with his employer within the scope of measures designed to reduce personnel or of any other measure designed to promote retirement that were in force before 22 May 1997;

(4)  ceases to participate in the retirement plan provided for in this Act and retires before 2 October 1997.

The Government may determine by regulation, in the circumstances it determines, any other terms and conditions to be satisfied by an employee to avail himself of the measures provided for by this Title. The regulation may, if it so provides, have effect on any date not prior to 22 March 1997.

1997, c. 50, s. 53.

215.11.2. An employee who meets the requirements of subparagraphs 1 to 3 of the first paragraph of section 215.11.1 and who is eligible for a pension under this Title before 1 October 1997 may cease to participate in the retirement plan provided for in this Act, retire and avail himself of the provisions of this Title not later than 1 October 1997 or if he has sent to the Commission, within 30 days from the date of receipt of a statement of his benefits under the plan and an estimate of his pension sent by the Commission for the application of the measures provided for in this Title, an application for redemption of years or parts of years of service, at the end of a 30-day period after the date of receipt of a new estimate of his pension with a redemption proposal made by the Commission, whichever is later.

The Government may, by regulation, determine in what cases and subject to what terms and conditions the employee may avail himself of the provisions of this Title on a date subsequent to 1 October 1997.

1997, c. 50, s. 53.

215.11.3. The measures provided for by this Title, except in respect of a person who has availed himself thereof, apply until 1 October 1997, subject to the provisions of this chapter.

1997, c. 50, s. 53.

215.11.4. Any decision made in respect of a person pursuant to the provisions of this Title may be contested in the manner provided for by the retirement plan under this Act.

1997, c. 50, s. 53.

CHAPTER II TEMPORARY CRITERIA OF ELIGIBILITY FOR A PENSION

1997, c. 50, s. 53.

215.11.5. Notwithstanding sections 33 and 215.5.0.1, a pension shall be granted to every non-unionizable employee who

(1)  has, in years of age and years of service, a combined total of 80 or more, if he is at least 55 years of age;

(2)  has attained 60 years of age;

(3)  has, in years of age and years of service, a combined total of 90 or more;

(4)  has attained 55 years of age.

The employee is required to participate in the plan under this Act at the time he retires under any of the criteria listed above.

1997, c. 50, s. 53.

215.11.6. In the cases described in subparagraphs 3 and 4 of the first paragraph of section 215.11.5, the employee’s pension is reduced for its duration by 1/4 of 1% per month, computed for each month comprised between the date on which the pension is granted and the first date on which the pension would otherwise have been granted to him without actuarial reduction under subparagraph 1 or 2 of the first paragraph of that section.

1997, c. 50, s. 53.

215.11.7. If an employee who could have availed himself of the measures provided for by this Title dies before the measures cease to apply in his respect, the spouse’s pension shall be computed as if that employee had retired on the day of his death.

1997, c. 50, s. 53.

CHAPTER III ADDITIONAL BENEFITS

1997, c. 50, s. 53.

215.11.8. An employee is also entitled, where applicable, to have the pension amounts provided for by sections 85.27 and 85.28 added to the amount of his pension. Sections 85.30, 85.31, 215.11.6 and 215.11.7, adapted as required, apply in respect of pension amounts so added.

1997, c. 50, s. 53.

CHAPTER IV FUNDING OF MEASURES AND ACTUARIAL VALUATION

1997, c. 50, s. 53.

215.11.9. The Comité de retraite referred to in section 173.1 must request the Commission to cause to be prepared on or before 31 December 1998 by the actuaries it designates the valuation of additional actuarial commitments arising out of the introduction of the temporary criteria of eligibility for a pension provided for by Chapter II and of the actuarial reductions which will not be made pursuant to that chapter, and the valuation of the actuarial value of the additional benefits under Chapter III. The amount of the additional budget allotted to the Commission for the administration of the measures provided for by this Title and those under paragraphs 1 and 2 of section 85.33 in respect of, in the latter case, persons who would be non-unionizable employees within the meaning of this Act on 31 December 1996 and for the costs arising from the financial services the Commission provides to the persons concerned by the measures must be added to the actuarial value of the commitments and benefits. The total amount paid in connection with departure incentives in respect of such employees in the education sector who retired in the period of application of the measures provided for by this Title or of those provided for by paragraphs 1 and 2 of section 85.33 must also be added to the actuarial value of the commitments and benefits.

1997, c. 50, s. 53.

215.11.10. The sum of the additional actuarial commitments and of the actuarial value of the additional benefits referred to in section 215.11.9 shall be shared equally between employees and employers.

The Commission shall transfer, after production of the actuarial valuation referred to in section 215.11.9, from the non-unionizable employees’ contribution fund at the Caisse de dépôt et placement du Québec to the employers’ contributory fund at the Caisse, the amount resulting from the difference between the amounts obtained pursuant to the following subparagraphs 1 and 2:

(1)  one-half of the sum referred to in the first paragraph, up to the sum of $75,700,000 established at 31 December 1996;

(2)  the portion of the additional actuarial commitments and of the actuarial value of the additional benefits referred to in section 215.11.9 that is borne by the contribution fund of the non-unionizable employees of the Government and Public Employees Retirement Plan at the Caisse de dépôt et placement du Québec.

If the amount under subparagraph 2 of the second paragraph is greater than the sum of $75,700,000 referred to in subparagraph 1 of that paragraph, the Commission shall transfer the excess amount from the employers’ contributory fund at the Caisse to the non-unionizable employees’ contribution fund referred to in that paragraph.

1997, c. 50, s. 53.

CHAPTER V ADMINISTRATION

1997, c. 50, s. 53.

215.11.11. The Commission shall administer this Title.

1997, c. 50, s. 53.

TITLE IV.2 SPECIAL MEASURES APPLICABLE TO CERTAIN PERSONS WHO ARE MEMBERS OF PENSION PLANS ADMINISTERED BY THE COMMISSION

1995, c. 70, s. 41.

215.12. Every person to whom a pension plan administered by the Commission applies and who belongs to a category or subcategory determined by regulation shall be governed by the measures enacted pursuant to this Title that are applicable to such category or subcategory.

The categories and subcategories of persons shall be determined, in particular, on the basis of the applicable conditions of employment, the pension plan concerned, the date on which contributions to the plan ceased, unionizability, age, years of service or employer.

1995, c. 70, s. 41.

215.13. The Government may, by regulation, determine

(1)  the manner in which a person’s pensionable salary, credited service and employee and employer contributions, together with the terms and conditions governing the payment of those contributions, are calculated for the purposes of the pension plan following the application of certain provisions of a person’s conditions of employment, in particular within the scope of measures concerning alternative work schedules or the granting of leave without pay to reduce certain costs arising from the conditions of employment;

(2)  measures to allow the transfer of the actuarial value of the benefits of a person entitled to a deferred pension;

(3)  measures designed to encourage retirement, and in particular measures designed to anticipate the payment of certain pension benefits and measures designed to compensate, in whole or in part, the actuarial reduction of pension benefits;

(4)  the eligibility requirements for, and the terms applicable to the calculation, indexation and payment of any benefit granted to, a person, his spouse or, where applicable, his children where the person was entitled to a pension at the time he ceased to participate in the plan;

(5)  the circumstances by reason of which an agreement relating to a sabbatical with deferred salary terminates, notwithstanding section 197.

The measures enacted pursuant to subparagraphs 1 to 4 of the first paragraph may differ from the provisions of the pension plan which would otherwise be applicable to such persons, to their spouses or, where applicable, to their children.

1995, c. 70, s. 41; 1997, c. 7, s. 29; 1997, c. 50, s. 54.

215.14. The Government may determine the date on which each of the measures enacted pursuant to this Title begins to apply. The Government may determine the expiry date of each measure, except with respect to a person who has availed himself of that measure. It may also determine any other period during which each measure may apply.

1995, c. 70, s. 41.

215.15. Each measure enacted pursuant to this Title shall be financed in the manner prescribed by regulation, which may vary according to the category or subcategory to which the person belongs.

1995, c. 70, s. 41.

215.16. Any decision made by the Commission with respect to a person pursuant to the provisions enacted under this Title may be contested in the manner prescribed for the pension plan concerned.

1995, c. 70, s. 41.

215.17. Government regulations under this Title shall be made after the Commission has consulted with the pension committees referred to in sections 164 and 173.1. For the purposes of the consultation, the draft regulations must be submitted to the committees at least 30 days before they are adopted, together with a report describing their effects.

The regulations may have effect 12 months or less before they are adopted.

1995, c. 70, s. 41; 1996, c. 53, s. 45.

215.18. The Commission shall administer this Title. In addition, it shall administer the pension plan of a person governed by measures enacted pursuant to this Title in light of those measures.

1995, c. 70, s. 41.

TITLE V MISCELLANEOUS AND TRANSITIONAL PROVISIONS

1983, c. 24, s. 1.

216. No person may claim to have a benefit, advantage or reimbursement under the retirement plan provided by this Act if he has not applied therefor to the Commission.

Even in the absence of an application for payment, any benefit payable under this plan shall be paid on or before 31 December of the year in which the employee attains 69 years of age or, where he continues to hold pensionable employment under the plan on that date, from the date on which he retires.

1983, c. 24, s. 1; 1997, c. 50, s. 55.

216.1. Where an application for the redemption of years or parts of a year is made to the Commission under the pension plan provided for in this Act, the Commission shall send to the employee a redemption proposal valid for a period of 60 days from the date it is made.

The application for redemption is deemed never to have been made if the Commission does not receive from the employee before the 60-day period expires a notice to the effect that he accepts the proposal.

In addition, the application is deemed never to have been made if the lump sum payment of the cost of redemption is not made before the 60-day period expires, where such a payment is exigible owing to the choice made by the employee or by operation of law. Where payment is exigible by instalments and the employee fails to make a payment, the application for redemption is deemed never to have been made in respect of service for which the payments have not been made if the employee does not make the payment which has become overdue within 30 days after the date of a notice from the Commission to that effect. In that case, the most recent service is credited or counted first. However, in the case of sections 24, 27, 59.5, 59.6, 109, 111, 115.5 and 221, the application for redemption is deemed never to have been made in respect of all the service, and the sums that have been paid by the employee shall be refunded with the interest contemplated in section 217 computed in accordance with sections 218 and 219.

No interest is computed for the period during which the redemption proposal provided for in the first paragraph is valid. Where the Commission refuses the redemption of years or parts of years and a decision to the contrary is made following a review or arbitration based on the data contained in the record at the time of the refusal, no interest is computed in respect of such years or parts of years between the date of the refusal and the date on which the redemption proposal expires.

1990, c. 87, s. 72; 1991, c. 77, s. 61; 1992, c. 67, s. 49; 1993, c. 41, s. 30; 1993, c. 74, s. 11; 1994, c. 20, s. 22; 1997, c. 43, s. 630.

216.1.1. Notwithstanding section 216.1, an employee who makes a request for reexamination in the period during which the redemption proposal is valid is not bound to accept it during that period, or to make payments, until a final decision has been made on his request. After the decision of the Comité de retraite or the arbitrator, as the case may be, has been mailed, the Commission shall send a notice to the employee which, as of the date of the redemption proposal, repeats or modifies that proposal, and section 216.1 applies.

Any unpaid amount in respect of the redemption proposal bears interest, compounded annually and payable according to the same terms and conditions as the redemption, at the rate in force on the date on which the application for redemption is received, from the date of that proposal until the date of the Commission’s notice, unless interest is otherwise payable for that period by operation of law.

1993, c. 74, s. 12.

216.2. No benefit resulting from the redemption under the pension plan provided for in this Act of years or parts of years prior to 1 January 1990 may exceed the defined benefit limit applicable in respect of such years or parts of years under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

For the purposes of the first paragraph, the limit applicable to the pensionable salary for the purpose of establishing the cost of redemption, the limit applicable to the service that may be credited, and the rules and procedures for computing that part of the pension which relates to the years or parts of years redeemed, may be established by regulation.

1992, c. 67, s. 50.

216.3. The periods of absence of an employee occurring after 31 December 1991 which may be credited under the pension plan provided for in this Act are, for each type of absence and in total, determined by regulation.

1992, c. 67, s. 50.

217. The interest payable under this Act is that provided for in Schedule VI in respect of the period indicated therein. Such interest is established in relation to the rate of return of certain classes of amounts contemplated in section 127 and designated by regulation.

The rate is established annually according to the rules and terms and conditions determined by regulation.

1983, c. 24, s. 1.

218. The interest on contributions within the meaning of section 50 is accrued at the rates determined for each period under this Act. However, until 31 December 1990, interest shall accrue at 90 % of those rates.

The first paragraph does not apply in computing the interest accrued under the pension plan established under this Act for the purposes of section 71 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2).

1983, c. 24, s. 1; 1985, c. 18, s. 24; 1987, c. 47, s. 79; 1987, c. 107, s. 207; 1990, c. 5, s. 31; 1990, c. 87, s. 73; 1990, c. 87, s. 105.

219. For the purposes of computing the interest, the contributions of the employee within the meaning of section 50, except the amounts that the employee had paid into a pension plan from which the service was transferred to the plan established under this Act pursuant to sections 101, 115.7 and 158, are deemed received at the mid-point of each year. The manner of computing the interest on any contribution of the employee within the meaning of section 50 is established by regulation.

1983, c. 24, s. 1; 1987, c. 107, s. 208.

220. The Government may, by order, amend Schedules I, II, II.1, II.2, III, III.1 and VI. Any such order may have effect 12 months or less before it is made.

Any order made under paragraphs 1 and 4 of section 2 and under paragraph 7 of section 4 may have effect six months or less before it is made, and any order made under paragraph 5 of section 2 may have effect 12 months or less before it is made. However, any order made under paragraph 2 of section 2 may have effect from any date after 31 December 1976.

1983, c. 24, s. 1; 1985, c. 18, s. 25; 1986, c. 44, s. 86; 1987, c. 47, s. 80; 1990, c. 87, s. 74; 1992, c. 67, s. 51.

220.1. The Government may, with respect to classes of employees designated under the first paragraph of section 10.1, establish a plan which provides for supplementary benefits payable from the date of retirement. The Government may also provide in the plan for the payment of benefits to the spouses of such employees.

Benefits accumulated during the marriage under the supplementary benefits plan form part of the family patrimony established under the Civil Code of Québec. In that respect, the Government may render all or some of the rules contained in or enacted pursuant to Chapter VII.1 of Title I applicable to the plan. It may also enact special rules concerning the determination and evaluation of the supplementary benefits so granted.

In addition, the amounts paid under this plan are inalienable and unseizable. However, they are unseizable only up to 50 % in the case of partition of the family patrimony between spouses, the payment of support or the payment of a compensatory allowance.

An order under the first or second paragraph may have effect 12 months or less before it is made.

1991, c. 77, s. 62.

220.2. The Commission is responsible for the administration of the supplementary benefits plan. At least once every three years, the Commission shall cause an actuarial valuation of the plan to be made by the actuaries it shall designate.

Divisions I and II of Chapter IV of Title III of this Act do not apply with respect to an employee belonging to a designated class, but he may, in the year following the mailing date of any decision concerning him rendered by the Commission, file with the Commission an application for arbitration. The arbitrator shall be the person appointed pursuant to the first paragraph of section 183, and sections 184 to 186 apply.

The benefits payable under the supplementary benefits plan are paid out of the consolidated revenue fund.

1991, c. 77, s. 62.

221. The days during which an employee is, after becoming a member of the retirement plan provided by this Act, on leave without pay for a period ending before 1 July 1983 are credited under the retirement plan, at the request of the employee, on such terms and conditions as are determined by regulation, if

(1)  he was authorized for such purpose by his employer;

(2)  he pays, in the case of a period of leave prior to 1 July 1982, an amount equal to 240 % of the contributions that would have been withheld had he not been so on leave, from the pensionable salary he was receiving when he was granted the leave and an amount equal to 200 % of such contributions, in the case of a period of leave after 30 June 1982; and

(3)  he held pensionable employment under the plan from the end of his leave without pay, unless he has become disabled.

Notwithstanding the foregoing, any amount remaining unpaid at the end of the leave is increased by an interest computed from the half-year mark of the year in which the leave ends at the rate determined for each period by this Act until the date of receipt of the application, and is compounded annually.

The amount required for those days to be credited is payable in a lump sum or by instalments spread over the period and payable at the times determined by the Commission. Any amount paid by instalments bears interest, compounded annually, at the rate in force on the date on which the application is received and computed from the date on which the redemption proposal made by the Commission expires.

1983, c. 24, s. 1; 1985, c. 18, s. 26; 1987, c. 47, s. 81; 1987, c. 107, s. 209; 1988, c. 82, s. 51; 1990, c. 87, s. 75; 1992, c. 67, s. 52; 1995, c. 70, s. 42; 1997, c. 50, s. 56.

221.1. Notwithstanding section 85.1, every employee who was granted a maternity leave may be credited, without contributions, with the days of a maternity leave in progress on 1 July 1973 or having begun after that date but having ended before 1 July 1976, up to a total of 90 contributory days.

A female employee may be credited, without contribution, with the days and parts of a day of a maternity leave in progress on 1 July 1983 or beginning on or before 31 December 1988, up to a total of 130 contributory days.

To be credited with the days of the maternity leave, the employee referred to in the first paragraph is required to have contributed to the Teachers Pension Plan, the Civil Service Superannuation Plan or this plan, as the case may be, in the 12 months preceding the beginning of the maternity leave, and to have again contributed to the Teachers Pension Plan, the Civil Service Superannuation Plan or this plan within two years following the year in which the maternity leave ended.

For the purposes of the third paragraph, an employee who, in respect of a period of service immediately preceding the date on which the employee began to participate in this plan, contributed to a supplementary pension plan or redeemed the entire period of service in the form of a pension credit is deemed to have contributed to this plan in the 12 months preceding the date of the beginning of the maternity leave. In such a case, the employee may be credited with the days of maternity leave during which the employee was covered by this plan and the days of maternity leave during which the employee was not covered by this plan may be added, solely for purposes of entitlement to a pension, to the years of service credited to her, if those days have not otherwise been counted or credited.

Any contributions paid by the employee referred to in the first paragraph to redeem the maternity leave pursuant to the provisions relating to the redemption of a leave without pay are reimbursed without interest if the leave was redeemed while the Teachers Pension Plan or the Civil Service Superannuation Plan was applicable to her, or with interest if the leave was redeemed while this plan was applicable to her.

1988, c. 82, s. 52; 1997, c. 7, s. 30.

222. All sums paid or reimbursed under Titles I, IV to IV.2 are inalienable and unseizable.

1983, c. 24, s. 1; 1996, c. 53, s. 46.

222.1. Every employee who was a member of the Civil Service Superannuation Plan on 31 December 1986 and who made an election under section 13 between 31 August 1986 and 23 June 1987, may cancel such election if he meets the requirements of subdivision 3 of Division II.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) and if he avails himself thereof before the said subdivision ceases to have effect.

An officer who was a member of the Civil Service Superannuation Plan on 31 December 1988 may also cancel any such election made by him between 31 August 1988 and 1 January 1990, if he meets the requirements of subdivision 3 of Division II.1 of the Act respecting the Civil Service Superannuation Plan and if he avails himself thereof before the said subdivision ceases to have effect.

1987, c. 47, s. 82; 1990, c. 32, s. 22.

223. Sections 53 to 63 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1) apply to any information on any contributor or beneficiary obtained under a retirement or insurance plan under the administration of the Commission by a person in the service of the Commission.

Such information, except where it refers to the salary and contributions of a person, may be made available to the Ministère de la Santé et des Services sociaux. Any information respecting payments made by the Commission to a contributor may be made available to the Ministère du Revenu. However, if it is necessary to communicate such information for the application of the Acts for which those departments are responsible, it may only be done in accordance with sections 67 to 70 of the said Act.

1983, c. 24, s. 1; 1985, c. 23, s. 24.

223.1. Sections 98 and 115.4 apply notwithstanding the provisions of section 10 of the Charter of human rights and freedoms (chapter C-12).

They have effect notwithstanding the provisions of section 15 of the Constitution Act, 1982 (Schedule B to the Canada Act, chapter 11 in the 1982 volume of the Acts of the Parliament of the United Kingdom).

For the purposes of section 98, the exception provided in this section applies from 27 June 1975 in respect of the Charter of human rights and freedoms and from 17 April 1985 in respect of the Constitution Act, 1982.

1986, c. 44, s. 87; 1991, c. 14, s. 29; 1996, c. 10, s. 6.

224. For the purposes of the retirement plan provided by this Act, the bodies, institutions and establishments that, before 1 July 1983, were contemplated in Schedules II and III of this Act as they read before that date continue to be designated for the purposes for which those schedules had been established.

1983, c. 24, s. 1.

225. Any agreement entered into under this Act and the Act respecting the Teachers Pension Plan (chapter R-11) before the provisions of those Acts are replaced by chapter 24 of the statutes of 1983 or under the Act respecting the Civil Service Superannuation Plan (chapter R-12) before it is amended by the same chapter are deemed to have been entered into under section 158.

1983, c. 24, s. 1.

226. The rate of contribution to the Government and Public Employees Retirement Plan, the Teachers Pension Plan and the Civil Service Superannuation Plan may be revised on 1 January 1984, on the basis of the actuarial valuation determined on 31 December 1981.

1983, c. 24, s. 1.

227. The Commission administrative des régimes de retraite et d’assurances acquires the rights and assumes the obligations of the Commission administrative du régime de retraite.

1983, c. 24, s. 1.

228. The chairman and vice-chairman of the Commission administrative du régime de retraite become the chairman and vice-chairman of the Commission administrative des régimes de retraite et d’assurances.

The vice-chairman of the Commission administrative des régimes de retraite et d’assurances replaces the chairman until the Government appoints a chairman.

1983, c. 24, s. 1.

229. The Commission administrative des régimes de retraite et d’assurances is authorized to use any document or means of identification already prepared with the name of the Commission administrative du régime de retraite until it replaces them by documents or means of identification prepared with its own name.

1983, c. 24, s. 1.

230. The members of the Commission administrative du régime de retraite appointed under section 17 of this Act as it read before 1 July 1983 remain in office until the Comité de retraite provided for by this Act is established.

Until then, the members shall exercise the duties of the Comité de retraite.

1983, c. 24, s. 1.

231. Any decision rendered in accordance with a request for reexamination under section 142 of this Act as it read before 1 July 1983 and that was the object of an application for review in accordance with section 143 of the said Act as it read before that date is appealed in accordance with section 181 of this Act.

The arbitrator is seized of the appeal without any other formality.

1983, c. 24, s. 1.

232. Section 12 and subparagraph 1 of the second paragraph of section 101 apply in respect of an employee who ceases, after 30 June 1983, to hold an employment contemplated by a supplemental pension plan.

An employee who ceases before 1 July 1983 to hold an employment contemplated by a supplemental pension plan continues, in respect of the cessation of employment, to be governed by section 14 of this Act as it read before that date, if the circumstances described therein apply.

1983, c. 24, s. 1.

233. Section 24, as it read on 18 June 1986, continues to apply in respect of a leave in progress on 1 July 1983 or having begun after that date but having ended before 19 June 1986.

Sections 25 and 26, as they read on 19 June 1985, continue to apply in respect of a leave in progress on 1 July 1983 or having begun after that date but having ended before 20 June 1985. The same sections, as they read on 18 June 1986, continue to apply with respect to a leave in progress on 20 June 1985 or having begun after that date but having ended before 19 June 1986.

1983, c. 24, s. 1; 1988, c. 82, s. 53; 1990, c. 32, s. 23.

234. Sections 36 and 39 apply to any pension granted after 30 June 1983 if the employee has ceased his duties, retired or died after that date.

They also apply for the computation of the pension granted to the spouse after 30 June 1983 if no pension or deferred annuity has been granted to the employee before that date.

Sections 58 and 65 of this Act, as they read before 1 July 1983, continue to apply to any other pension.

1983, c. 24, s. 1.

235. Section 81 has effect from 1 July 1973.

1983, c. 24, s. 1.

236. Sections 151 and 152 apply to any application received after 30 June 1983.

However, they apply in respect of any sum due on 1 July 1983 or becoming due after that date as an overdeduction of contributions.

1983, c. 24, s. 1.

236.1. Any employee who ceases to be an employee within the meaning of the plan for any period during which he is not in service in pensionable employment and who ceases to participate in the plan before 1 January 1989 is, notwithstanding section 3.1, deemed to have ceased to participate on the day he ceases to be an employee within the meaning of the plan.

1988, c. 82, s. 54.

236.2. Sections 47, 48, the first paragraph of section 49 and section 52, as they read before 1 January 1989, continue to apply to an employee who ceases to be an employee within the meaning of the plan before that date.

1988, c. 82, s. 54.

236.3. Sections 29, 83, 85, 116 to 121 and 209, as they read before 1 January 1989, continue to apply to a pensioner or person who, before that date, participated in the plan or notified the Commission in writing of his intention not to participate in the plan, until he ceases to hold his employment or, in the case of section 116, until he reaches 65 years of age, whichever occurs first. The same rule applies, but only as regards the provisions of section 117 which concern the interruption of payment of pension benefits and, with respect to the other sections, only as regards the provisions which concern the period during which employment is held, to a pensioner or person referred to in section 117 who, before 1 January 1989, did not participate in the plan or did not notify the Commission in writing of his intention not to participate in the plan, as long as he has not ceased to hold his employment.

1988, c. 82, s. 54.

236.4. Notwithstanding the second paragraph of section 118, in no case may an election made under section 118 by an employee 65 years of age or over apply with respect to any date prior to the date on which he reaches 65 years of age if, before 1 January 1989, he participates in the plan during the last period in which he holds pensionable employment.

1988, c. 82, s. 54.

236.5. Sections 46 to 55, 58, 59, 77 and 78, as they read on 31 December 1990, continue to apply to an employee to whom the plan ceases to apply before 1 January 1991 or who dies before that date.

1990, c. 87, s. 76.

237. The Government shall designate the Minister responsible for the administration of this Act.

1983, c. 24, s. 1.

The Minister Responsible for Government Administration and Chair of the Conseil du trésor is responsible for the administration of this Act. Order in Council 1638-2022 dated 20 October 2022, (2022) 154 G.O. 2 (French), 6513.

238. (This section ceased to have effect on 1 July 1988).

1983, c. 24, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.

SCHEDULE I

(Section 1)

EMPLOYEES AND PERSONS CONTEMPLATED IN THE PLAN AFTER 1 JULY 1973

1. EMPLOYEES OF THE FOLLOWING BODIES:

the Accueil du Rivage inc.

the Alliance des professeures et professeurs de Montréal

Approvisionnements-Montréal Santé et Services sociaux

the Association des cadres du gouvernement du Québec

the Association des cadres et gérants des collèges du Québec

the Association des cadres intermédiaires de la santé et des services sociaux du Québec

the Association des cadres scolaires du Québec

the Association canadienne d’éducation de la langue française

the Association des CLSC et des CHSLD du Québec

the Association des gestionnaires des établissements de santé et de services sociaux inc.

the Association des hôpitaux du Québec

the Association des institutions d’enseignement de niveau préscolaire et élémentaire du Québec

the Association des professeurs de Lignery

the Association montréalaise pour les aveugles

the Association paritaire pour la santé et la sécurité du travail — Secteur “Administration provinciale”

the Association paritaire pour la santé et la sécurité du travail — Secteur “Affaires municipales”

the Association pour la santé et la sécurité du travail, secteur Affaires sociales

the Provincial Association Teachers of Québec

the Association des retraitées et retraités de l’enseignement du Québec

the Atelier le Fil d’Ariane inc.

the Ateliers du Grand Portage inc.

the Ateliers Populaires de Sept-Îles

the Ateliers R-10 inc.

Boviteq inc.

the Buanderie centrale de Montréal inc.

CEDAP, Lac St-Jean inc.

Centraide Mauricie inc.

the Centrale de coordination santé de la région de Québec (03) Inc.

the Centrale de l’enseignement du Québec

the Centres d’accueil Le Bel Âge inc.

the Centre d’accueil Marcelle Ferron inc.

the Centre d’accueil Nazareth inc.

the Centre de réadaptation Lisette-Dupras

the Centre d’accueil St-Joseph de Lévis inc.

the Centre d’accueil St. Margaret

the Centre d’hébergement des Moulins inc.

the Centre d’hébergement et de soins de longue durée Gouin Inc.

the Centre d’hébergement et de soins de longue durée Heather inc.

the Centre d’hébergement Jalco inc.

the Centre d’hébergement St-Hilaire enr.

the Centre d’hébergement St-Joseph inc.

the Centre d’Insémination artificielle du Québec (C.I.A.Q.) inc.

the Centre d’insémination porcine du Québec, as regards employees who held employment with that body and were members of this Plan on 17 November 1993

the Centre de référence des directeurs généraux et des cadres

the Centre de travail et de transition des Îles

the Centre régional de services aux bibliothèques publiques du Saguenay — Lac St-Jean inc.

the Centre régional des achats en groupe des établissements de santé et de services sociaux de la région du Saguenay-Lac-St-Jean (02)

the Clinique juridique populaire de Hull inc.

the Comité patronal de négociation du secteur de la santé et des services sociaux

the Commission des droits de la personne et des droits de la jeunesse

the Commission de reconnaissance des associations d’artistes et des associations de producteurs

the Commission de la capitale nationale du Québec

the Commission de la représentation

the Commission des services juridiques and the corporations incorporated pursuant to or governed by the Legal Aid Act (chapter A-14) or the regulations made thereunder

the Commission des valeurs mobilières du Québec

the Conférence des régies régionales de la santé et des services sociaux du Québec

the Conseil des services essentiels

the Conseil québécois d’agrément d’établissements de santé et de services sociaux

Not in force

the Conservatoire de musique et d’art dramatique du Québec

the Corporation d’achat régionale de biens et services de la Montérégie (region 16)

the Corporation d’Approvisionnement du réseau de la santé et des services sociaux de l’Outaouais

the Corporation d’hébergement du Québec

the Corporation d’urgences-santé de la région de Montréal Métropolitain who are not ambulance technicians

the École Démosthène de la Communauté Grecque Orthodoxe de la Ville de Laval

the Fédération des C.L.S.C. du Québec

the Fédération des Professionnelles et Professionnels de l’Éducation du Québec

the Fédération du personnel de soutien scolaire

the Fédération québécoise des centres de réadaptation pour les personnes présentant une déficience intellectuelle

the Fédération québécoise des centres de réadaptation pour personnes alcooliques et autres toxicomanes

Financement-Québec

the Fondation de la faune du Québec

the Fonds d’aide aux recours collectifs

the Fonds de la recherche en santé du Québec

the Foyer St-François inc.

the Foyer St-Joseph d’Albanel inc.

Garantie-Québec

the Grande bibliothèque du Québec

the Groupe d’achats de l’Abitibi-Témiscamingue Inc.

Hôpital Marie-Clarac des Soeurs de charité de Ste-Marie (1995) Inc.

the Hôpital Shriners pour Enfants (Québec) inc.

Ingenio, subsidiary of Loto-Québec inc.

the Institut des Métiers d’art — Cégep du Vieux Montréal

the Institut de recherche en santé et en sécurité du travail du Québec

the Institut de recherches cliniques de Montréal, in respect of employees who were holding an employment with the Institut before 23 June 1995

the Institut du tourisme et de l’hôtellerie du Québec, in respect of employees of the Adult Education Service

the Institut national de santé publique du Québec

Investissement-Québec

the Maison Blanche de North Hatley inc.

La Maison des Futailles, S.E.C., as regards employees who, immediately before being hired, held employment with the Société des alcools du Québec

Ma Maison St-Joseph

the Office de la sécurité du revenu des chasseurs et piégeurs cris

the Orchidée blanche centre d’hébergement et de soins de longue durée inc.

the Priory School inc.

Québec-Transplant

the Régie de l’Énergie

the Régie des installations olympiques

the regional health and social services boards within the meaning of the Act respecting health services and social services (chapter S-4.2)

the Réseau de recherche en réadaptation de Montréal et de l’Ouest du Québec

the Résidence Berthiaume-Dutremblay

the Secrétariat général du secteur de la Santé et des Services sociaux

the Séminaire de Québec, in respect of employees who were participating in the plan on 30 June 1987

the Séminaire de St-Hyacinthe d’Yamaska, in respect of the employees who were participating in the plan on 30 June 1992

the Service de réadaptation sociale inc.

the Services documentaires multimédia (S.D.M.) inc.

SGF SOQUIA INC.

the Société des bingos du Québec Inc.

the Société du Centre des congrès de Québec

the Société de développement des entreprises culturelles

the Société de développement de l’industrie des courses de chevaux du Québec inc.

the Société des établissements de plein air du Québec

the Société de gestion du réseau informatique des commissions scolaires

the Société Inter-Port de Québec

the Société des loteries du Québec

the Société des loteries vidéo du Québec inc.

the Société du Palais des congrès de Montréal

the Société de la Place des Arts de Montréal

the Société québécoise d’information juridique

the Société québécoise de récupération et de recyclage

Not in force

the Société du tourisme du Québec

the Syndicat des enseignantes et enseignants de Charlevoix

the Syndicat des enseignants et des enseignantes du CÉGEP Limoilou

the Syndicat des enseignantes et des enseignants du Cégep de Victoriaville

the Syndicat des enseignantes et enseignants Laurier

the Syndicat de l’enseignement des Bois-Francs

the Syndicat de l’enseignement de Champlain

the Syndicat de l’enseignement des Deux Rives

the Syndicat de l’enseignement de l’ouest de Montréal

the Syndicat de l’enseignement de l’Ungava et de l’Abitibi-Témiscamingue

the Syndicat de l’enseignement de la région de Québec

the Syndicat de l’enseignement de la région des Moulins

the Syndicat de l’enseignement de la région du Fer (SERF)

the Syndicat de l’enseignement de la Rivière du Nord

the Syndicat de l’enseignement du Grand-Portage

the Syndicat de l’enseignement du Sault-Saint-Louis

the Syndicat de l’enseignement secondaire des Basses-Laurentides

the Syndicat de la fonction publique du Québec inc.

the Syndicat des physiothérapeutes et des thérapeutes en réadaptation physique du Québec

the Syndicat des professeurs du Collège Marie-Victorin

the Syndicat national des employés de l’hôpital Charles Le Moyne (C.S.N.)

the Syndicat du personnel de l’enseignement de Chauveau

the Syndicat du personnel de l’enseignement du Nord de la Capitale

the Syndicat des professeurs du CÉGEP de l’Outaouais

the Syndicat des travailleurs et travailleuses de l’enseignement de Louis-Fréchette

the Table patronale de concertation en santé et sécurité du travail du gouvernement du Québec

the Transport adapté du Québec métro inc.

the Université du Québec contemplated by the Teachers Pension Plan or the Civil Service Superannuation Plan, and who have made the election contemplated in section 13 of this Act

the Vigi Santé ltée (for the employees working in its institution known under the corporate name of Centre d’hébergement et de soins de longue durée Mont-Royal)

the Villa du Vieux Sapin inc.

the town of Vaudreuil, who were, on 31 May 1981, employees of the Station expérimentale de Vaudreuil

2. THE EMPLOYEES OF THE INSTITUTIONS WITH WHICH AN AGREEMENT HAS BEEN ENTERED INTO UNDER SECTION 61 OF THE ACT RESPECTING PRIVATE EDUCATION (CHAPTER E-9.1), FOR THE TERM OF THE AGREEMENT

3. THE MEMBERS OF THE FOLLOWING BODIES:

the Bureau d’audiences publiques sur l’environnement if they are appointed under the first paragraph of section 6.2 of the Environment Quality Act (chapter Q-2)

the Centre d’Insémination artificielle du Québec (C.I.A.Q.) inc. if they are employed full-time

the Commission d’appel en matière de lésions professionnelles if they are employed full-time

the Commission des lésions professionnelles if they are employed full-time

the Commission de protection du territoire agricole du Québec if they are employed full-time

the Commission des valeurs mobilières du Québec if they are employed full-time

the Régie des installations olympiques

the Régie du bâtiment du Québec if they are employed full-time

the Régie du logement if they are employed full-time and remunerated on an annual basis

SGF SOQUIA INC.

4. THE CHAIRMAN OR PRESIDENT OF EACH OF THE FOLLOWING BODIES:

the Commission administrative des régimes de retraite et d’assurances

the Commission de la construction du Québec

the Commission de protection du territoire agricole du Québec

the Commission de surveillance de la langue française

the Commission des valeurs mobilières du Québec

the Conseil du statut de la femme

the Office de la langue française

the Office des personnes handicapées du Québec

the Office des services de garde à l’enfance

the Société de l’assurance automobile du Québec

the Société des loteries du Québec

5. THE VICE-CHAIRMAN OR VICE-PRESIDENT OF EACH OF THE FOLLOWING BODIES:

the Commission de protection du territoire agricole du Québec

the Commission de la santé et de la sécurité du travail

6. THE DIRECTOR GENERAL OF EACH OF THE FOLLOWING BODIES:

the Société des établissements de plein air du Québec

7. (PARAGRAPH REPEALED)

8. FULL-TIME CHAPLAINS WHO EXERCISE THEIR FUNCTIONS IN A HOUSE OF DETENTION WITHIN THE MEANING OF THE ACT RESPECTING CORRECTIONAL SERVICES (CHAPTER S-4.01)

9. (PARAGRAPH REPEALED)

10. THE CHIEF ELECTORAL OFFICER

11. THE CHAIRMAN OF THE BOARD AND CHIEF EXECUTIVE OFFICER OF THE COMMISSION DE LA SANTÉ ET DE LA SÉCURITÉ DU TRAVAIL

11.1. THE PRESIDENT AND GENERAL MANAGER OF THE SOCIÉTÉ DU PARC INDUSTRIEL ET PORTUAIRE DE BÉCANCOUR

12. THE COMMISSIONERS OF THE RÉGIE DU LOGEMENT

13. THE SECRETARY OF THE CONSEIL DE LA LANGUE FRANÇAISE

14. EVERY PERSON HOLDING AN EMPLOYMENT CONTEMPLATED IN THE ACT RESPECTING THE CIVIL SERVICE SUPERANNUATION PLAN (CHAPTER R-12).

1973, c. 12, Schedule; 1977, c. 21, s. 43; 1982, c. 33, s. 22; 1982, c. 51, s. 48; 1983, c. 24, s. 1; 1983, c. 56, s. 43; 1983, c. 55, s. 161; O.C. 947-84 of 25.04.84, (1984) 116 G.O. 2, 1705; 1984, c. 7, s. 35; 1984, c. 27, s. 86; O.C. 1751-84 of 08.08.84, (1984) 116 G.O. 2, 3271; O.C. 259-85 of 06.02.85, (1985) 117 G.O. 2, 1019; corrected by (1985) 117 G.O. 2, 1375; 1984, c. 54, s. 52; 1985, c. 18, s. 27, s. 60; 1985, c. 13, s. 36; 1985, c. 6, s. 520; O.C. 1888-85 of 18.09.85, (1985) 117 G.O. 2, 3902; O.C. 2400-85 of 20.11.85, (1985) 117 G.O. 2, 4258; O.C. 832-86 of 16.06.86, (1986) 118 G.O. 2, 1071; 1986, c. 44, s. 88; 1986, c. 89, s. 50; O.C. 183-87 of 11.02.87, (1987) 119 G.O. 2, 972; O.C. 639-87 of 29.04.87, (1987) 119 G.O. 2, 1603; 1987, c. 47, s. 83; O.C. 1888-87 of 16.12.87, (1988) 120 G.O. 2, 1; 1987, c. 71, s. 61; O.C. 1647-88 of 02.11.88, (1988) 120 G.O. 2, 3858; O.C. 1843-88 of 14.12.88, (1988) 120 G.O. 2, 4152; O.C. 1844-88 of 14.12.88, (1988) 120 G.O. 2, 4153; 1988, c. 82, s. 55; 1987, c. 20, s. 2; 1988, c. 47, s. 21; O.C. 767-89 of 24.05.89, (1989) 121 G.O. 2, 2307; O.C. 889-89 of 14.06.89, (1989) 121 G.O. 2, 2413; O.C. 1224-89 of 02.08.89, (1989) 121 G.O. 2, 3691; O.C. 1583-89 of 10.10.89, (1989) 121 G.O. 2, 3979; O.C. 1773-89 of 22.11.89, (1989) 121 G.O. 2, 4198; O.C. 1942-89 of 20.12.89, (1990) 122 G.O. 2, 39; O.C. 584-90 of 02.05.90, (1990) 122 G.O. 2, 1387; 1990, c. 32, s. 24; 1990, c. 19, s. 11; 1990, c. 42, s. 56; 1990, c. 46, s. 48; O.C. 1643-90 of 28.11.90, (1990) 122 G.O. 2, 2937; 1990, c. 87, s. 77; O.C. 353-91 of 20.03.91, (1991) 123 G.O. 2, 1316; 1991, c. 14, s. 30; O.C. 1353-91 of 09.10.91, (1991) 123 G.O. 2, 4049; O.C. 398-92 of 25.03.92, (1992) 124 G.O. 2, 1909; O.C. 399-92 of 25.03.92, (1992) 124 G.O. 2, 1871; O.C. 669-92 of 06.05.92, (1992) 124 G.O. 2, 2673; 1991, c. 43, s. 22; 1992, c. 44, s. 71; O.C. 1263-92 of 01.09.92, (1992) 124 G.O. 2, 4383; 1992, c. 21, s. 293; O.C. 1666-92 of 25.11.92, (1992) 124 G.O. 2, 5151; 1992, c. 67, s. 53; O.C. 327-93 of 17.03.93, (1993) 125 G.O. 2, 1951; 1992, c. 44, s. 71; 1993, c. 41, s. 31; 1992, c. 68, s. 153; O.C. 1573-93 of 17.11.93, (1993) 125 G.O. 2, 6205; O.C. 1728-93 of 08.12.93, (1993) 125 G.O. 2, 6911; 1993, c. 74, s. 13; 1993, c. 40, s. 65; 1993, c. 50, s. 6; O.C. 555-94 of 20.04.94, (1994) 126 G.O. 2, 1511; O.C. 1056-94 of 13.07.94, (1994) 126 G.O. 2, 2962; 1994, c. 2, s. 79; 1994, c. 27, s. 42; O.C. 1321-94 of 07.09.94, (1994) 126 G.O. 2, 4185; O.C. 1322-94 of 07.09.94, (1994) 126 G.O. 2, 4185; O.C. 1323-94 of 07.09.94, (1994) 126 G.O. 2, 4186; O.C. 1324-94 of 07.09.94, (1994) 126 G.O. 2, 4187; O.C. 1800-94 of 21.12.94, (1995) 127 G.O. 2, 53; 1994, c. 21, s. 49; O.C. 538-95 of 26.04.95, (1995) 127 G.O. 2, 1349; 1995, c. 46, s. 20; O.C. 928-95 of 05.07.95, (1995) 127 G.O. 2, 2073; O.C. 1194-95 of 06.09.95, (1995) 127 G.O. 2, 2832; O.C. 1506-95 of 22.11.95, (1995) 127 G.O. 2, 3353; 1995, c. 27, s. 20; O.C. 81-96 of 24.01.96, (1996) 128 G.O. 2, 1171; O.C. 556-96 of 15.05.96, (1996) 128 G.O. 2, 2287; O.C. 557-96 of 15.05.96, (1996) 128 G.O. 2, 2288; O.C. 821-96 of 03.07.96, (1996) 128 G.O. 2, 3143; O.C. 1051-96 of 28.08.96, (1996) 128 G.O. 2, 3975; O.C. 1493-96 of 04.12.96, (1996) 128 G.O. 2, 4987; O.C. 1589-96 of 18.12.96, (1997) 129 G.O. 2, 91; O.C. 629-97 of 13.05.97, (1997) 129 G.O. 2, 2243; 1997, c. 26, s. 35; 1997, c. 36, s. 13; O.C. 788-97 of 18.06.97, (1997) 129 G.O. 2, 3338; 1997, c. 50, s. 57; O.C. 1105-97 of 28.08.97, (1997) 129 G.O. 2, 4561; O.C. 1652-97 of 17.12.97, (1997) 129 G.O. 2, 6293; 1997, c. 83, s. 37; 1997, c. 63, s. 121; O.C. 296-98 of 18.03.98, (1998) 130 G.O. 2, 1425; O.C. 297-98 of 18.03.98, (1998) 130 G.O. 2, 1426; 1997, c. 27, s. 33; 1997, c. 43, s. 631; 1997, c. 79, s. 52; O.C. 730-98 of 03.06.98, (1998) 130 G.O. 2, 2207; O.C. 764-98 of 10.06.98, (1998) 130 G.O. 2, 2289; 1998, c. 17, s. 61; O.C. 1155-98 of 09.09.98, (1998) 130 G.O. 2, 3889; 1998, c. 42, s. 48; O.C. 1524-98 of 16.12.98, (1998) 130 G.O. 2, 4801; O.C. 231-99 of 24.03.99, (1999) 131 G.O. 2, 475; 1998, c. 44, s. 53; O.C. 467-99 of 28.04.99, (1999) 131 G.O. 2, 1161; O.C. 633-99 of 09.06.99, (1999) 131 G.O. 2, 1633; O.C. 819-99 of 07.07.99, (1999) 131 G.O. 2, 2060; O.C. 902-99 of 11.08.99, (1999) 131 G.O. 2, 2791; 1999, c. 11 s. 54; 1999, c. 34, s. 54; O.C. 1398-99 of 15.12.99, (1999) 131 G.O. 2, 5125; O.C. 1399-99 of 15.12.99, (1999) 131 G.O. 2, 5126; 1999, c. 73 s. 14.

SCHEDULE I.1

(Replaced).

1982, c. 33, s. 23; 1982, c. 51, s. 48; 1983, c. 24, s. 1.

SCHEDULE II

(Section 1)

EMPLOYEES AND PERSONS CONTEMPLATED IN THE PLAN ON 1 JULY 1973

1. EMPLOYEES OF THE FOLLOWING BODIES:

the Association des centres de jeunesse du Québec

the Association des collèges privés du Québec

the Association des commissions scolaires de la Gaspésie inc.

the Association des commissions scolaires de la région Laval — Laurentides — Lanaudière

the Association des institutions d’enseignement secondaire

the C.H.S.L.D. Bayview Inc.

Les Cèdres, centre d’accueil pour personnes âgées

the Centre d’accueil de Brossard inc.

the Centre d’accueil de Ripon inc.

the Centre d’accueil Grandes-Piles inc.

the Centre d’accueil Le Royer inc.

the Centre d’accueil Lorrain inc.

the Centre d’accueil Pavillon St-Théophile inc.

the Centre d’accueil Richelieu inc.

the Centre d’accueil Shermont inc.

the Centre d’accueil St-Hilaire inc.

the Centre d’accueil St-Louis enr.

the Centre d’accueil Ste-Rose inc.

the Centre d’animation, de développement et de recherche en éducation

the Centre d’hébergement St-François inc.

the Centre d’hébergement St-Georges inc.

the Centre d’hébergement St-Vincent-Marie inc.

the Centre d’hébergement et de soins de longue durée Bourget inc.

the Centre d’hébergement et de soins de longue durée Bussey (Québec) inc.

the Centre d’hébergement et de soins de longue durée Deux-Montagnes inc.

the Centre le Cardinal inc.

the Centre gériatrique Courville inc.

the Centre hospitalier de l’Assomption inc.

the Centre hospitalier Beloeil inc.

the Centre hospitalier Champlain-Villeray inc.

the Centre hospitalier Le Château de Berthier inc.

the Centre hospitalier Notre-Dame du Chemin inc.

the Centre hospitalier Notre-Dame de Gatineau inc.

the Centre hospitalier Rive-Sud inc.

the Centre hospitalier St-François inc.

the Centre hospitalier St-Sacrement ltée

the Centre d’intégration socio-professionnelle de Laval

the Centre administratif St-Pie X inc.

the Clinique médicale de l’Est inc.

the Collège Marie de France, except employees engaged after 16 June 1994 during the years or parts of years in which they pay contributions to the Régime général des retraites de l’État français

the Collège Stanislas inc., except employees engaged after 16 June 1994 during the years or parts of years in which they pay contributions to the Régime général des retraites de l’État français

School boards within the meaning of the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) and general and vocational colleges

the Confédération québécoise des centres d’hébergement et de réadaptation

the Conseil scolaire de l’Île de Montréal

Health and social service councils and public institutions within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5)

the Corporation de l’Hôpital Bellechasse

the École Dollard-des-Ormeaux

Public institutions within the meaning of the Act respecting health services and social services (chapter S-4.2)

the Fédération des collèges d’enseignement général et professionnel

the Fédération des commissions scolaires du Québec

the Fédération des commissions scolaires catholiques du Québec — Région Saguenay-Lac-St-Jean

Florence Groulx inc.

the Foyer Notre-Dame de Foy inc.

the Foyer Notre-Dame de la Prairie inc.

the Foyer Saint-Cyprien (1993) inc.

the Foyer Sainte-Anne-Marie inc.

the Foyer Sainte-Bernadette de Mont-Joli enr.

the Foyer Saints-Anges de Ham-Nord inc.

the Foyer Soleil

the Foyer Wheeler inc.

the Havre du Crépuscule inc.

the Havre Jeunesse

the Hôpital Marie Claret

the Hôpital Notre-Dame-de-Coteau-Landing ltée

the Hôpital St-Denis (1980) inc.

the Hôpital St-Jude de Laval ltée

the Hôpital Ste-Monique (1988) inc.

the Hôpital Ste-Thérèse inc.

Private educational institutions accredited for purposes of subsidies by virtue of the Act respecting private education (chapter E-9.1), except employees of the Collège Français primaire inc. and the Collège Français (1965) inc. engaged after 18 June 1997 during the years or parts of a year in which they pay contributions to the Régime général des retraites de l’État français

the Maison de santé Roxboro ltée

the Maison Élisabeth

the Maison Reine-Marie inc.

the Manoir St-Patrice inc.

Partagec inc.

the Pavillon Bellevue inc.

the Pavillon Foster

the Pavillon Ste-Marie inc. et Villa Raymond

the Résidence Marie-Christine inc.

the Résidence Marois ltée

the Résidence Riviera inc.

the Résidence St-François inc.

the Résidence Ste-Marguerite inc.

the Résidence Tracy inc.

the Santé Groupe Champlain inc. for its institution acting under the name of Centre hospitalier Champlain-Limoilou

SGF REXFOR INC., but only with respect to its regular employees

the St. Michael’s Algonquin School

the Villa Marie-André inc.

the Villa Marie-Claire inc.

the Villa Médica inc.

the Villa de la Paix inc.

the Villa St-Lucien inc.

the Vigi Santé ltée for the employees working in the institutions known under the following corporate names:

—the Centre d’hébergement et de soins de longue durée Aylmer;

—the Centre d’hébergement et de soins de longue durée Berthier;

—the Centre d’hébergement et de soins de longue durée Bois-Menu;

—the Centre d’hébergement et de soins de longue durée Dollard-des-Ormeaux;

—the Centre d’hébergement et de soins de longue durée Montérégie;

—the Centre d’hébergement et de soins de longue durée Notre-Dame-de-Lourdes;

—the Centre d’hébergement et de soins de longue durée Pierrefonds;

—the Centre d’hébergement et de soins de longue durée St-Augustin;

—the Centre d’hébergement et de soins de longue durée St-Félix de Longueuil;

—the Centre d’hébergement et de soins de longue durée Ste-Germaine Cousin;

—the Centre d’hébergement et de soins de longue durée Ste-Rita;

—the Centre d’hébergement et de soins de longue durée Ville-Émard;

2. THE EMPLOYEES OF THE SOCIÉTÉ DES TRAVERSIERS DU QUÉBEC, WITH THE EXCEPTION OF THOSE WHO ARE MEMBERS OF THE PENSION PLAN OF THE CANADIAN MARINE OFFICERS’ UNION OR THE SEAFARERS’ INTERNATIONAL UNION OF CANADA

3. EVERY PERSON HOLDING AN EMPLOYMENT CONTEMPLATED IN THE ACT RESPECTING THE CIVIL SERVICE SUPERANNUATION PLAN (CHAPTER R-12).

1977, c. 21, s. 43; 1979, c. 42, s. 5; 1980, c. 11, s. 85; 1983, c. 24, s. 1; 1983, c. 55, s. 161; O.C. 1751-84 of 08.08.84, (1984) 116 G.O. 2, 3271; 1985, c. 18, s. 28; 1986, c. 44, s. 89; O.C. 183-87 of 11.02.87, (1987) 119 G.O. 2, 972; O.C. 639-87 of 29.04.87, (1987) 119 G.O. 2, 1603; 1988, c. 84, s. 669; O.C. 1224-89 of 02.08.89, (1989) 121 G.O. 2, 3691; 1991, c. 50, s. 2; 1991, c. 77, s. 63; O.C. 399-92 of 25.03.92, (1992) 124 G.O. 2, 1871; 1992, c. 21, s. 294, s. 375; O.C. 1666-72 of 25.11.92, (1992) 124 G.O. 2, 5151; 1992, c. 68, s. 154; 1992, c. 44, s. 72; O.C. 577-93 of 28.04.93, (1993) 125 G.O. 2, 2669; 1992, c. 68, s. 156, s. 157; O.C. 1728-93 of 08.12.93, (1993) 125 G.O. 2, 6911; 1994, c. 20, s. 23; O.C. 1322-94 of 07.09.94, (1994) 126 G.O. 2, 4185; O.C. 1324-94 of 07.09.94, (1994) 126 G.O. 2, 4187; 1994, c. 23, s. 23; O.C. 928-95 of 05.07.95, (1995) 127 G.O. 2, 2073; 1995, c. 70, s. 43; O.C. 556-96 of 15.05.96, (1996) 128 G.O. 2, 2287; 1997, c. 50, s. 58; 1998, c. 45, s. 4; O.C. 467-99 of 28.04.99, (1999) 131 G.O. 2, 1161.

SCHEDULE II.1

(Section 16.1)

BODIES WITH EMPLOYEES RELEASED FOR UNION ACTIVITIES

The Alliance des Professeures et Professeurs de Montréal

The Association des employés en service social de la province de Québec

The Association des enseignants de Montréal

The Association des enseignants du Lakeshore

The Association des gestionnaires de la Fonction publique et parapublique du Québec Inc.

the Association des professeurs de Lignery

The Association des techniciennes et techniciens en diététique du Québec

the Association professionnelle des technologistes médicaux du Québec

The Centrale de l’enseignement du Québec

The Fédération des enseignantes et enseignants des commissions scolaires

the Fédération des infirmières et infirmiers auxiliaires du Québec

The Fédération des infirmières et infirmiers du Québec

La Fédération des professionnelles et professionnels de l’éducation du Québec

The Fédération des syndicats de professionnelles et professionnels de la santé et des services sociaux du Québec (FSPPSSSQ)—CEQ

Federation of English-Speaking Catholic Teachers Inc.

The Fédération québécoise des directeurs et directrices d’établissement d’enseignement (FQDE)

North Island Laurentian Teachers’ Union Syndicat d’enseignants NILTU

Provincial Association of Catholic Teachers of Québec (PACT)

The Provincial Association of Teachers of Québec

The Syndicat de l’enseignement de l’Amiante

The Syndicat de l’enseignement de la Chaudière

The Syndicat de l’enseignement de la Côte-du-Sud

The Syndicat de l’enseignement de la Haute Côte Nord

The Syndicat de l’Enseignement de la Haute-Yamaska inc.

The Syndicat de l’enseignement de la Jonquière

The Syndicat de l’Enseignement de la Mauricie (S.E.M.)

The Syndicat de l’enseignement de Lanaudière

The Syndicat de l’enseignement de Pascal-Taché

The Syndicat de l’Enseignement de Portneuf

The Syndicat de l’enseignement des Bois-Francs

The Syndicat de l’enseignement des Moulins

The Syndicat de l’enseignement du Saguenay

The Syndicat de l’enseignement du Sault-Saint-Louis

The Syndicat de l’enseignement de la région Deux-Montagnes

The Syndicat de l’enseignement de la région de Drummondville

The Syndicat de l’Enseignement de la région de la Mitis

the Syndicat de l’enseignement de la région de Québec

The Syndicat de l’enseignement de la région des Moulins

The Syndicat de l’enseignement Richelieu-Yamaska

The Syndicat de la fonction publique du Québec inc.

The Syndicat des enseignantes et enseignants de la banlieue de Québec

The Syndicat des enseignantes et enseignants Laurier

The Syndicat des ergothérapeutes du Québec

The Syndicat des infirmières et infirmiers de l’Est du Québec

the Syndicat des physiothérapeutes et des thérapeutes en réadaptation physique du Québec

The Syndicat des salariés et salariées de l’Hôpital St-Luc (CEQ) inc.

The Syndicat des technologues en radiologie du Québec

the Syndicat des travailleurs et travailleuses de l’enseignement de Louis-Fréchette

The Syndicat du personnel de Chauveau

The Syndicat professionnel des infirmières et infirmiers de l’Estrie (S.P.I.I.E.)

The Syndicat professionnel des infirmières et infirmiers de Québec

The Syndicat professionnel des infirmières et infirmiers de Trois-Rivières (SPII-3R)

The Syndicat régional des infirmières et infirmiers du Québec.

1987, c. 47, s. 84; O.C. 1889-87 of 16.12.87, (1988) 120 G.O. 2, 3; 1988, c. 82, s. 56; O.C. 1539-91 of 13.11.91, (1991) 123 G.O. 2, 4565; O.C. 399-92 of 25.03.92, (1992) 124 G.O. 2, 1871; O.C. 1205-92 of 26.08.92, (1992) 124 G.O. 2, 4347; O.C. 1264-92 of 01.09.92, (1992) 124 G.O. 2, 4384; O.C. 1301-92 of 09.09.92, (1992) 124 G.O. 2, 4411; O.C. 577-93 of 28.04.93, (1993) 125 G.O. 2, 2669; O.C. 836-93 of 16.06.93, (1993) 125 G.O. 2, 3445; O.C. 1728-93 of 08.12.93, (1993) 125 G.O. 2, 6911; O.C. 1729-93 of 08.12.93, (1993) 125 G.O. 2, 6913; 1993, c. 74, s. 14; O.C. 556-94 of 20.04.94, (1994) 126 G.O. 2, 1511; O.C. 1227-94 of 17.08.94, (1994) 126 G.O. 2, 3815; O.C. 1323-94 of 07.09.94, (1994) 126 G.O. 2, 4186; O.C. 1639-94 of 24.11.94, (1994) 126 G.O. 2, 4512; O.C. 842-95 of 21.06.95, (1995) 127 G.O. 2, 1909; 1995, c. 46, s. 21; O.C. 1322-95 of 04.10.95, (1995) 127 G.O. 2, 2966; O.C. 82-96 of 24.01.96, (1996) 128 G.O. 2, 1171; O.C. 83-96 of 24.01.96, (1996) 128 G.O. 2, 1172; O.C. 184-96 of 14.02.96, (1996) 128 G.O. 2, 1239; O.C. 556-96 of 15.05.96, (1996) 128 G.O. 2, 2287; O.C. 615-96 of 29.05.96, (1996) 128 G.O. 2, 2637; O.C. 821-96 of 03.07.96, (1996) 128 G.O. 2, 3143; O.C. 1051-96 of 28.08.96, (1996) 128 G.O. 2, 3975; O.C. 1462-96 of 27.11.96, (1996) 128 G.O. 2, 4908; O.C. 1589-96 of 18.12.96, (1997) 129 G.O. 2, 91; O.C. 1106-97 of 28.08.97, (1997) 129 G.O. 2, 4561; O.C. 1525-98 of 16.12.98, (1998) 130 G.O. 2, 4802; O.C. 467-99 of 28.04.99, (1999) 131 G.O. 2, 1161; O.C. 633-99 of 09.06.99, (1999) 131 G.O. 2, 1633; O.C. 819-99 of 07.07.99, (1999) 131 G.O. 2, 2060; O.C. 947-99 of 25.08.99, (1999) 131 G.O. 2, 2853; O.C. 1251-99 of 17.11.99, (1999) 131 G.O. 2, 4381; O.C. 1398-99 of 15.12.99, (1999) 131 G.O. 2, 5125 .

SCHEDULE II.2

(Section 31)

EMPLOYERS FOR WHOM THE GOVERNMENT PAYS THE CONTRIBUTORY AMOUNTS

the Collège Marie de France

the Collège Stanislas inc.

General and vocational colleges within the meaning of the General and Vocational Colleges Act (chapter C-29)

School boards within the meaning of the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14)

Health and social service councils and public institutions within the meaning of the Act respecting health services and social services for Cree Native Persons (chapter S-5)

Educational institutions at the university level within the meaning of paragraphs 1 to 11 of section 1 of the Act respecting educational institutions at the university level (chapter E-14.1)

Private educational institutions accredited for purposes of subsidies by virtue of the Act respecting private education (chapter E-9.1)

Private educational institutions having an agreement of association under section 215 of the Education Act to the extent that the agreement entitles them to subsidies of a level at least equal to those paid to private educational institutions accredited for purposes of subsidies by virtue of the Act respecting private education

Government departments and bodies all or part of whose operating budget is voted by the National Assembly, except to the extent provided by law

Regional health and social services boards and public institutions and private institutions under agreement within the meaning of the Act respecting health services and social services (chapter S-4.2), except to the extent provided by law.

1992, c. 67, s. 54; 1992, c. 21, s. 375; 1992, c. 68, s. 156, s. 157; O.C. 1806-93 of 15.12.93, (1994) 126 G.O. 2, 6; 1994, c. 23, s. 23.

SCHEDULE III

(Section 31)

EMPLOYERS REQUIRED TO PAY THE SHARE REFERRED TO IN THE SECOND PARAGRAPH OF SECTION 31

the Association des cadres et gérants des collèges du Québec

the Association des cadres intermédiaires des Affaires sociales

the Association des cadres scolaires du Québec

the Association canadienne d’éducation de la langue française

the Association des centres jeunesse du Québec

the Association des hôpitaux du Québec

the Association paritaire pour la santé et la sécurité du travail — Secteur “Administration provinciale”

the Association paritaire pour la santé et la sécurité du travail — Secteur “Affaires municipales”

the Association des retraitées et retraités de l’enseignement du Québec

the Association pour la santé et la sécurité du travail, secteur Affaires sociales

the Provincial Association of Teachers of Québec

the Ateliers populaires de Sept-Îles

the Ateliers R-10 inc.

Boviteq inc.

the Caisse de dépôt et placement du Québec

Centraide Mauricie

the Centrale de l’enseignement du Québec

the Centre d’Insémination artificielle du Québec (C.I.A.Q.) inc.

the Centre régional de services aux bibliothèques publiques du Saguenay — Lac-St-Jean inc.

the Clinique juridique populaire de Hull inc.

the Comité patronal de négociation du secteur de la santé et des services sociaux

the Commission des normes du travail

the Commission de la santé et de la sécurité du travail

the Confédération québécoise des centres d’hébergement et de réadaptation

the Conférence des régies régionales de la santé et des services sociaux du Québec

the Corporation d’urgences-santé de la région de Montréal Métropolitain in respect of employees who are not ambulance technicians

the École Démosthène de la Communauté Grecque Orthodoxe de la Ville de Laval

the École Dollard-des-Ormeaux

the Fédération des C.L.S.C. du Québec

the Fédération des Professionnelles et Professionnels de l’Éducation du Québec

the Fondation pour le développement de la science et de la technologie

the Fondation de la faune du Québec

the Fonds d’aide aux recours collectifs

the Fonds de la recherche en santé du Québec

the Institut des Métiers d’art — Cégep du Vieux Montréal

the Institut de recherche en santé et en sécurité du travail du Québec

the Priory School inc.

the Régie de l’assurance maladie du Québec

the Régie des rentes du Québec

the Réseau de recherche en réadaptation de Montréal et de l’Ouest du Québec

the Secrétariat général du secteur de la Santé et des Services sociaux

the Séminaire de Québec, in respect of employees who were participating in the plan on 30 June 1987

the Séminaire de St-Hyacinthe d’Yamaska, in respect of the employees who were participating in the plan on 30 June 1992

the Services documentaires multimédia (S.D.M.) inc.

SGF REXFOR INC., but only with respect to its regular employees

the Société de l’assurance automobile du Québec

the Société des alcools du Québec

the Société des établissements de plein air du Québec

the Société de développement de l’industrie des courses de chevaux du Québec inc.

the Société de gestion du réseau informatique des commissions scolaires

the Société immobilière du Québec

the Société Inter-Port de Québec

the Société des loteries du Québec

the Société du Palais des congrès de Montréal

the Société du parc industriel et portuaire de Bécancour

the Société de la Place des Arts de Montréal

the Société québécoise de récupération et de recyclage

the Société des traversiers du Québec

the St. Michael’s Algonquin School

the Syndicat des enseignants et des enseignantes du CÉGEP Limoilou

the Syndicat de l’enseignement des Bois-Francs

the Syndicat de l’enseignement de l’ouest de Montréal

the Syndicat de l’enseignement du Sault-Saint-Louis

the Syndicat de la fonction publique du Québec inc.

the Syndicat national des employés de l’hôpital Charles Le Moyne (C.S.N.)

the Syndicat du personnel de l’enseignement de Chauveau

the Syndicat des professeurs du CÉGEP de l’Outaouais

the Syndicat des professeurs du Collège Marie-Victorin

the Syndicat des travailleurs et travailleuses de l’enseignement de Louis-Fréchette

Table patronale de concertation en santé et sécurité du travail du gouvernement du Québec

Transport adapté du Québec métro inc.

the town of Vaudreuil in respect of employees who, on 31 May 1981, were employees of the Station expérimentale de Vaudreuil.

1979, c. 42, s. 6; 1983, c. 24, s. 1; 1984, c. 7, s. 36; O.C. 1751-84 of 08.08.84, (1984) 116 G.O. 2, 3271; O.C. 259-85 of 06.02.85, (1985) 117 G.O. 2, 1019; 1984, c. 54, s. 53; 1985, c. 18, s. 29; 1985, c. 13, s. 37; O.C. 1888-85 of 18.09.85, (1985) 117 G.O. 2, 3902; O.C. 2400-85 of 20.11.85, (1985) 117 G.O. 2, 4258; O.C. 832-86 of 16.06.86, (1986) 118 G.O. 2, 1071; 1986, c. 44, s. 90; 1986, c. 98, s. 1; O.C. 639-87 of 29.04.87, (1987) 119 G.O. 2, 1603; 1987, c. 47, s. 85; O.C. 1888-87 of 16.12.87, (1988) 120 G.O. 2, 1; O.C. 1647-88 of 02.11.88, (1988) 120 G.O. 2, 3858; O.C. 1843-88 of 14.12.88, (1988) 120 G.O. 2, 4152; O.C. 1844-88 of 14.12.88, (1988) 120 G.O. 2, 4153; 1988, c. 82, s. 57; 1987, c. 20, s. 3; 1988, c. 47, s. 22; O.C. 1224-89 of 02.08.89, (1989) 121 G.O. 2, 3691; 1989, c. 73, s. 5; O.C. 1942-89 of 20.12.89, (1990) 122 G.O. 2, 39; 1990, c. 32, s. 25; 1990, c. 19, s. 11; 1990, c. 42, s. 57; 1990, c. 46, s. 48; 1990, c. 87, s. 78; O.C. 353-91 of 20.03.91, (1991) 123 G.O. 2, 1316; 1991, c. 14, s. 31; O.C. 398-92 of 25.03.92, (1992) 124 G.O. 2, 1909; O.C. 399-92 of 25.03.92, (1992) 124 G.O. 2, 1871; O.C. 669-92 of 06.05.92, (1992) 124 G.O. 2, 2673; 1992, c. 44, s. 73; O.C. 1263-92 of 01.09.92, (1992) 124 G.O. 2, 4383; O.C. 1666-92 of 25.11.92, (1992) 124 G.O. 2, 5151; 1992, c. 67, s. 55; 1992, c. 66, s. 45; O.C. 327-93 of 17.03.93, (1993) 125 G.O. 2, 1951; 1992, c. 44, s. 73; O.C. 1728-93 of 08.12.93, (1993) 125 G.O. 2, 6911; 1993, c. 74, s. 15; O.C. 1324-94 of 07.09.94, (1994) 126 G.O. 2, 4187; 1995, c. 46, s. 22; O.C. 928-95 of 05.07.95, (1995) 127 G.O. 2, 2073; 1997, c. 83, s. 37; 1997, c. 63, s. 122; 1997, c. 43, s. 632; O.C. 467-99 of 28.04.99, (1999) 131 G.O. 2, 1161; 1999, c. 89, s. 53.

SCHEDULE III.1

(Section 31.1)

EMPLOYERS FOR WHOM THE GOVERNMENT ASSUMES PAYMENT OF THE EMPLOYER’S CONTRIBUTORY AMOUNTS IN RESPECT OF THE EMPLOYEES CONTEMPLATED BY SECTION 31.1

the Commission des droits de la personne et des droits de la jeunesse

public institutions and health and social service councils within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5)

public institutions and regional health and social services boards within the meaning of the Act respecting health services and social services (chapter S-4.2)

the Government

the Office des personnes handicapées du Québec

the Office des services de garde à l’enfance

the bodies in the sector of the Ministère de la Santé et des Services sociaux which are listed in the agreement entered into within the framework of the Canada Assistance Plan (Revised Statutes of Canada, 1985, chapter C-1) between the Government of Canada and that of Québec.

1989, c. 73, s. 6; 1992, c. 21, s. 295, s. 375; 1992, c. 67, s. 56; 1994, c. 23, s. 23; 1995, c. 27, s. 21.

SCHEDULE IV

(Section 95)

  Premiums the employee must pay to be entitled to the pension
credit contemplated in section 88 in respect of years of service
prior to 1 July 1982 for every application received after 30
June 1983

PREMIUM PER $10 OF ANNUAL PENSION

AGE     RATE            AGE     RATE            AGE     RATE

18      $3.331          38      $ 9.719         58      $28.763
19       3.514          39       10.254         59       30.489
20       3.708          40       10.818         60       32.319
21       3.911          41       11.413         61       34.258

22       4.127          42       12.040         62       36.313
23       4.354          43       12.703         63       38.492
24       4.593          44       13.401         64       40.802
25       4.845          45       14.138         65       43.249

26       5.112          46       14.916         66       42.216
27       5.394          47       15.737         67       40.835
28       5.690          48       16.602         68       39.724
29       6.003          49       17.515         69       38.627

30       6.333          50       18.478         70       37.508
31       6.681          51       19.494
32       7.049          52       20.567
33       7.436          53       21.698

34       7.845          54       22.891
35       8.277          55       24.150
36       8.732          56       25.599
37       9.213          57       27.135    

1983, c. 24, s. 1.

SCHEDULE V

(Section 95)

  Premiums the employee must pay to be entitled to the pension
credit contemplated in section 88 in respect of years of service
subsequent to 30 June 1982 for every application received after
30 June 1983

PREMIUM PER $10 OF ANNUAL PENSION

AGE     RATE            AGE     RATE            AGE    RATE

18      $ 3.997         38      $11.663         58     $ 34.515
19        4.217         39       12.304         59       36.587
20        4.449         40       12.981         60       38.782
21        4.694         41       13.695         61       41.109

22        4.952         42       14.448         62       43.575
23        5.225         43       15.244         63       46.190
24        5.511         44       16.081         64       48.962
25        5.815         45       16.966         65       51.899

26        6.134         46       17.899         66       50.659
27        6.472         47       18.884         67       49.003
28        6.828         48       19.923         68       47.669
29        7.203         49       21.018         69       46.353

30        7.599         50       22.174         70       45.009
31        8.017         51       23.393
32        8.458         52       24.680
33        8.923         53       26.038

34        9.415         54       27.469
35        9.932         55       28.980
36       10.479         56       30.719
37       11.055         57       32.562    

1983, c. 24, s. 1.

SCHEDULE VI

(Section 217)

INTEREST PAYABLE UNDER THIS ACT

  Rate                           Period

 7.25%                1 July 1973 to 31 March 1975
 9.04%                1 April 1975 to 30 April 1976
 9.19%                1 May 1976 to 30 April 1977
 9.62%                1 May 1977 to 30 April 1978
 8.88%                1 May 1978 to 30 April 1979
 9.47%                1 May 1979 to 30 April 1980
11.38%                1 May 1980 to 30 June 1981
10.61%                1 July 1981 to 30 April 1982
12.60%                1 May 1982 to 30 April 1983
11.02%                1 May 1983 to 30 April 1984
10.97%                1 May 1984 to 30 April 1985
10.81%                1 May 1985 to 30 April 1986
12.74%                1 May 1986 to 30 April 1987
12.78%                1 May 1987 to 30 April 1988
12.35%                1 May 1988 to 30 April 1989
 9.33%                1 May 1989 to 31 July 1990
12.01%                1 August 1990 to 31 July 1991
 7.92%                1 August 1991 to 31 July 1992
 9.48%                1 August 1992 to 31 July 1993
 7.22%                1 August 1993 to 31 July 1994
 9.75%                1 August 1994 to 31 July 1995
 7.05%                1 August 1995 to 31 July 1996
 8.60%                1 August 1996 to 31 July 1997
12.15%                1 August 1997 to 31 July 1998
14.92%                1 August 1998 to 31 July 1999
14,30%                as of 1 August 1999

1983, c. 24, s. 1; O.C. 1962-84 of 05.09.84, (1984) 116 G.O. 2, 3433; O.C. 1529-85 of 24.07.85, (1985) 117 G.O. 2, 3689; O.C. 833-86 of 16.06.86, (1986) 118 G.O. 2, 1073; O.C. 829-87 of 03.06.87, (1987) 119 G.O. 2, 1833; O.C. 967-88 of 22.06.88, (1988) 120 G.O. 2, 2513; O.C. 1225-89 of 02.08.89, (1989) 121 G.O. 2, 3691; O.C. 1032-90 of 18.07.90, (1990) 122 G.O. 2, 2191; O.C. 1142-91 of 21.08.91, (1991) 123 G.O. 2, 3519; O.C. 1206-92 of 26.08.92, (1992) 124 G.O. 2, 4348; O.C. 1203-93 of 01.09.93, (1993) 125 G.O. 2, 5207; O.C. 1325-94 of 07.09.94, (1994) 126 G.O. 2, 4189; O.C. 1400-95 of 01.11.95, (1995) 127 G.O. 2, 3112; O.C. 1154-96 of 18.09.96, (1996) 128 G.O. 2, 4059; O.C. 1168-97 of 10.09.97, (1997) 129 G.O. 2, 4623; O.C. 1288-98 of 07.10.98, (1998) 130 G.O. 2, 4260; O.C. 946-99 of 25.08.99, (1999) 131 G.O. 2, 2853.

REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes (chapter R-3), chapter 12 of the statutes of 1973, in force on 31 December 1977, is repealed, except sections 139, 140, 208 to 210, 212 and 213, effective from the coming into force of chapter R-10 of the Revised Statutes.

Section 183 of this Act will be amended upon the coming into force of section 73 of chapter 85 of the statutes of 1987 on the date fixed by order of the Government.

Any provisions referred to in this Act as “not in force” will come into force on the date or dates fixed by order of the Government (1994, c. 2, s. 99; 1994, c. 27, s. 53; 1997, c. 80, s. 82).