R-9.3 - Act respecting the Pension Plan of Elected Municipal Officers

Updated to 4 November 2009

This document has official status.

chapter R-9.3

Act respecting the Pension Plan of Elected Municipal Officers

CHAPTER I ESTABLISHMENT OF PLAN

1. The Pension Plan of Elected Municipal Officers, administered by the Commission administrative des régimes de retraite et d’assurances is hereby established for elected members of the council of a municipality.

1988, c. 85, s. 1; 2001, c. 25, s. 154.

CHAPTER II ADHESION AND PARTICIPATION

DIVISION I ADHESION OF THE MUNICIPALITY

§ 1 . — General provisions applicable to local municipalities

2001, c. 25, s. 155.

2. Every local municipality may adhere by by-law to the pension plan established by this Act. The by-law may, in respect of the persons who are members of the council at the time it is adopted, have retroactive effect from 1 January of the year in which it comes into force.

The by-law shall not be repealed, and no amendment made to it may have the effect of restricting the right of elected municipal officers to participate in the plan.

1988, c. 85, s. 2; 2001, c. 25, s. 156.

3. Any local municipality in which no pension plan for council members exists must, if it wishes to bring such a pension plan into existence, adhere to this plan.

1988, c. 85, s. 3; 2001, c. 25, s. 157.

4. Every local municipality adhering, on 31 December 1988, to the general retirement plan established by the Act respecting retirement plans for the mayors and councillors of municipalities (chapter R-16) shall be deemed to adhere to this plan unless it adopts and brings into force, before 1 July 1989, a by-law stating that it elects not to adhere to this plan.

The by-law shall have effect as of 1 January 1989. Employers and employees contributions paid from that date shall be refunded with interest computed in accordance with government regulation and at the rate determined by such regulation.

Any local municipality which has stated that it elects not to adhere to this plan may adhere to it at any later time.

1988, c. 85, s. 4; 2001, c. 25, s. 158.

5. Any local municipality in which a pension plan for members of the council other than the general retirement plan referred to in section 4 exists may, without terminating the plan for members who were participating and who continue to do so, adhere to this plan in respect of the other members.

1988, c. 85, s. 5; 2001, c. 25, s. 159.

§ 2 . — Local municipalities having less than 20,000 inhabitants

2001, c. 25, s. 160.

6. Any local municipality having less than 20,000 inhabitants may elect to adhere to this plan in respect of the mayor only.

The municipality may, at any time, adhere to the plan in respect of all the members of its council.

1988, c. 85, s. 6; 2001, c. 25, s. 161.

7. Any local municipality having less than 20,000 inhabitants which adheres to this plan in respect of the mayor only shall be deemed, if its population reaches 20,000, to maintain its adhesion to this plan in respect of the mayor only.

Any local municipality having 20,000 inhabitants or more which adheres to the plan in respect of all the members of its council shall maintain its adhesion in respect of all the members even where the number of inhabitants becomes less than 20,000.

1988, c. 85, s. 7; 2001, c. 25, s. 162.

8. No by-law whereby a local municipality having less than 20,000 inhabitants adheres to this plan in respect of its mayor only may be adopted unless it obtains the affirmative vote of the mayor.

1988, c. 85, s. 8; 2001, c. 25, s. 163.

§ 3 . — Regional county municipalities

2001, c. 25, s. 164.

8.1. Any regional county municipality whose warden is elected in accordance with section 210.29.2 of the Act respecting municipal territorial organization (chapter O-9) may, by by-law, adhere to this plan for the warden. The by-law may, in respect of the person who is warden at the time it is adopted, have retroactive effect from 1 January of the year in which it comes into force.

The by-law shall not be repealed, and no amendment made to it may have the effect of restricting the right of the warden to participate in the plan.

2001, c. 25, s. 164.

8.2. A person who is elected as warden may continue his participation in this plan if he ceased to participate in it following his resignation from the office of member of the council to be a candidate for the office of warden.

To continue to participate, the warden must, within 30 days following the beginning of his term, give notice in writing to that effect to the regional county municipality and to the Commission. The notice shall maintain the warden’s participation in this plan from the date on which he ceased to participate therein. From that date, the regional county municipality is deemed to have adhered to this plan in respect of the warden.

2001, c. 25, s. 164.

DIVISION II PARTICIPATION OF MEMBER OF COUNCIL

9. Subject to sections 6, 12, 13, 39 and 80, a person is participating in this plan if he is a member of the council of a municipality which adheres to the plan. His participation shall not continue after 30 December of the year in which he attains 69 years of age.

However, if a person becomes a member of the council of a municipality after 31 December of the year in which he attains 67 years of age or if the municipality adheres to the plan after that date, the person does not participate in the plan, except if one of the following conditions applies:

(1)  he is receiving a pension under the plan and elects, in accordance with section 39, to participate therein;

(2)  he may be credited with two years of service before 31 December of the year in which he attains 69 years of age if he exercises a right provided for in sections 55 to 62.

1988, c. 85, s. 9; 1989, c. 75, s. 1; 1991, c. 78, s. 1; 1997, c. 71, s. 21.

10. No member of the council of a municipality may, after 31 December 1988, participate in the general retirement plan referred to in section 4.

1988, c. 85, s. 10.

11. No person who becomes a member of the council of a municipality after 31 December 1988 may participate in any retirement or pension plan for wardens, mayors or councillors other than this plan.

1988, c. 85, s. 11; 2001, c. 25, s. 165.

12. Any member of the council of a municipality which adheres to this plan in his respect may, if on 31 December 1988 he was a member of the council of the municipality and was participating in a retirement or pension plan for mayors or councillors other than the general retirement plan referred to in section 4, notify the municipality and the Commission in writing that he has elected to maintain his participation in that plan and not to participate in this plan.

The notice provided for in the first paragraph must be given within three months after the coming into force of the adhesion by-law or, where the municipality is deemed to adhere to the plan pursuant to section 4, before 1 October 1989.

1988, c. 85, s. 12.

13. Any member of the council of a municipality which adheres to this plan in his respect may, if on 31 December 1988 he was a member of the council of the municipality and was not participating in the general retirement plan referred to in section 4, notify the municipality and the Commission in writing that he has elected not to participate in this plan.

The notice provided for in the first paragraph must be given within three months after the coming into force of the adhesion by-law or, where the municipality is deemed to adhere to the plan pursuant to section 4, before 1 October 1989.

1988, c. 85, s. 13.

14. The participation of a council member contemplated by section 12 or 13 who has failed to give notice within the time limit specified in the second paragraph of that section shall begin on the date on which the municipality’s adhesion to this plan in his respect takes effect, and the council member is deemed to have ceased to participate in the retirement or pension plan referred to in section 12 from that date.

1988, c. 85, s. 14.

15. The notice given under section 12 or 13 entitles the council member to a refund of the employers and employees contributions paid under this plan with interest computed in accordance with government regulation and at the rate determined by such regulation.

Any council member who has given notice as prescribed in section 12 or 13 may subsequently participate in this plan by giving a notice to that effect to the municipality and to the Commission. His participation shall become effective from the first day of the month following receipt of the notice by the Commission.

1988, c. 85, s. 15.

CHAPTER III DETERMINATION OF THE PENSIONABLE SALARY AND YEARS OF SERVICE

DIVISION I GENERAL PROVISION

16. A council member shall participate in this plan on the basis of the pensionable salary paid to him in each of his years of credited service.

1988, c. 85, s. 16.

DIVISION II PENSIONABLE SALARY

17. The pensionable salary of a participant is the remuneration paid to him in each of his years of credited service in respect of any function exercised by him as a member of the council of a municipality, a mandatary body of the municipality or a supramunicipal body.

However, the pensionable salary of a participant in a calendar year 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).

Where less than one year of service is credited to a participant in a calendar year, his pensionable salary shall not exceed the amount obtained by multiplying the amount referred to in the second paragraph in respect of that year by the service credited for that year.

Sums of money received as expense allowances shall be excluded from the pensionable salary.

1988, c. 85, s. 17; 1991, c. 78, s. 2.

18. For the purposes of this Act,

(1)  “mandatary body of the municipality” means any body declared by law to be a mandatary or agent of the municipality and any body the majority of the members of the board of directors of which are members of the council of the municipality and whose budget is adopted by the council of the municipality;

(2)  “supramunicipal body” means a metropolitan community, any regional county municipality, intermunicipal management board, intermunicipal transit authority, intermunicipal board of transport, the Kativik Regional Government and any other public body the majority of the members of the board of directors of which are elected municipal officers.

1988, c. 85, s. 18; 1990, c. 85, s. 122; 1997, c. 44, s. 105; 1999, c. 40, s. 250; 2000, c. 56, s. 198.

19. The Government may, by order, designate as a supramunicipal body, for the purposes of this Act, any commission or council created by law on which the majority of members sit either as head of the council or as councillor of a municipality or regional county municipality.

Any order made under the first paragraph comes into force upon its publication in the Gazette officielle du Québec.

1988, c. 85, s. 19.

20. The obligations imposed on a municipality apply to a mandatary body of the municipality and to a supramunicipal body in respect of that part of a participant’s pensionable salary which is paid by such body.

1988, c. 85, s. 20; 1989, c. 75, s. 2.

DIVISION III YEARS OF SERVICE

21. A year of service or part of a year of service shall be credited to a participant for each calendar year during which he participated in the plan, if the sums paid have not been refunded.

In the case of part of a year of service, the service is credited according to the proportion that the number of days during which the participant was a member of the council of the municipality in the calendar year is of 365.

1988, c. 85, s. 21.

22. For the purposes of section 21, a person does not cease to be a member of the council of a municipality at the expiry of his term, provided he is re-elected at the election after which such expiry occurs and he makes the required oath within the prescribed time after his re-election.

1988, c. 85, s. 22; 1989, c. 56, s. 16.

CHAPTER IV EMPLOYERS AND EMPLOYEES CONTRIBUTIONS

23. The municipality shall withhold from each payment of the pensionable salary it pays to a participant an amount computed on an annual basis and equal to 4.75% of such salary.

1988, c. 85, s. 23; 1989, c. 75, s. 3; 1991, c. 78, s. 3.

24. The contributions of participants are inalienable and unseizable.

1988, c. 85, s. 24.

25. Every municipality adhering to this plan shall be liable, along with the other municipalities adhering thereto, for the payment of the amount required, in addition to the contributions of participants and accrued interest, to provide for payment of the pensions and other benefits granted under this Act.

1988, c. 85, s. 25.

26. The municipality shall, upon remitting the contributions of a participant, pay to the Commission a provisional contribution equal to the amount obtained by multiplying the contribution by the factor determined by government regulation.

Every contribution paid pursuant to the first paragraph must be a qualifying employer premium within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

1988, c. 85, s. 26; 2001, c. 68, s. 80.

CHAPTER V BENEFITS

DIVISION I PENSION

§ 1 . — Entitlement

27. A pension is granted under this plan to every person 60 years of age or over who ceased to be a member of the council of a municipality provided he has two years of service to his credit.

Where such a person is 50 years of age or over, he is entitled to receive a pension reduced, for its duration, by 0.25% for each month comprised between the date on which the pension is granted and his sixtieth birthday.

1988, c. 85, s. 27; 1991, c. 78, s. 4.

27.1. For the purposes of sections 27, 51, 52 and 63.0.2, a person eligible under the compensation program provided for in section 233 of the Act to reform the municipal territorial organization of the metropolitan regions of Montréal, Québec and the Outaouais (2000, chapter 56) or a similar compensation program established by an amalgamation order made under the Act respecting municipal territorial organization (chapter O-9) is deemed to cease to be a member of the council of a municipality only at the end of the period covered by the program.

2001, c. 68, s. 81; 2002, c. 37, s. 247.

28. A pension shall be granted on 31 December of the year in which he attains 69 years of age to a person credited with two years of service, even if he has not ceased to be a member of the council of a municipality.

1988, c. 85, s. 28; 1991, c. 78, s. 5; 1997, c. 71, s. 22.

§ 2 . — Computation of the pension.

29. A pension credit is granted to a participant on 31 December each year or, if he ceases to participate in the plan, on the date of cessation, for each year of credited service.

The pension credit is equal to:

(1)  3.5% of the pensionable salary paid to him in respect of years of service prior to 1 January 1992;

(2)  2% of the pensionable salary paid to him in respect of years of service subsequent to 31 December 1991.

Every pension credit provided for in subparagraph 1 of the second paragraph is reduced, in respect of the year for which it is granted, by 0.7% of that part of the pensionable salary paid by the municipality up to the Maximum Pensionable Earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9) for that year.

1988, c. 85, s. 29; 1989, c. 75, s. 4; 1991, c. 78, s. 6.

30. Every pension credit is indexed annually on 1 January following the date on which the credit is granted and until 1 January preceding the date on which the pension becomes payable, according to the rate of increase in the Pension Index established under the Act respecting the Québec Pension Plan (chapter R-9).

1988, c. 85, s. 30.

31. The amount of the annual pension payable is equal to the total pension credits adjusted in accordance with sections 29 and 30.

1988, c. 85, s. 31.

32. (Repealed).

1988, c. 85, s. 32; 1991, c. 78, s. 7.

33. (Repealed).

1988, c. 85, s. 33; 1991, c. 78, s. 7.

34. (Repealed).

1988, c. 85, s. 34; 1991, c. 78, s. 7.

35. A pension payable under this plan shall, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), be adjusted every year at the rate corresponding to the percentage of increase in the Pension Index determined by the said Act which exceeds 3%.

1988, c. 85, s. 35.

§ 3 . — Payment of the pension

36. A pension is payable to every person entitled thereto from the day he applies therefor. Even in the absence of an application, the Commission may pay the pension referred to in the first paragraph of section 27 or in section 28 to a person entitled thereto.

A person referred to in the second paragraph of section 27 may apply to have his pension paid to him from any date he determines that is subsequent to the application date and prior to his sixtieth birthday. As long as the pension is not being paid, the person may request that the date chosen be replaced by any date subsequent to the new application date and prior to his sixtieth birthday.

1988, c. 85, s. 36; 1991, c. 78, s. 8; 1997, c. 71, s. 23; 2003, c. 19, s. 211; 2004, c. 20, s. 193.

37. A pension granted under this plan is paid to the beneficiary in periodical instalments at the same time as is determined under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), until the day he ceases to be entitled to it.

1988, c. 85, s. 37.

38. The Commission, on the application of a beneficiary, 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 made under paragraph 9 of section 134 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) in respect of section 79 of the said Act, of all benefits under the plan if the total amount of the benefits for the year does not exceed the amount determined under the said section 79.

1988, c. 85, s. 38; 1990, c. 87, s. 29.

39. A pensioner who again holds office as a member of the council of a municipality which has adhered to this plan in his respect continues to receive his pension and shall not participate in this plan, unless he elects to do so before 31 December of the year in which the pensioner attains 69 years of age.

If he elects to participate in this plan, payment of his pension ceases and he shall again contribute to this plan. At the time he ceases to be a member of the council of the municipality or from 31 December of the year in which the pensioner attains 69 years of age, the additional years of service he has accumulated shall be added to the years of service already credited for the purpose of computing his pension.

1988, c. 85, s. 39; 1991, c. 78, s. 9; 1997, c. 71, s. 24.

40. When he ceases to be a member of the council of the municipality or from 31 December of the year in which he attains 69 years of age, a participant referred to in the second paragraph of section 39 is entitled to receive the greater of the following amounts: the recomputed pension or the pension to which he would be entitled at that time if payment thereof had not ceased pursuant to the said paragraph.

As regards the recomputed pension, the pension credits granted to the participant before the payment of his pension began shall be adjusted annually in accordance with section 30, even during the period he was receiving his pension.

If the greater of the two amounts is not the recomputed pension, the contributions paid by the participant pursuant to the second paragraph of section 39 shall be refunded to him with interest computed in accordance with section 54.1.

1988, c. 85, s. 40; 1991, c. 78, s. 10; 1997, c. 71, s. 25.

41. A pension is payable to a pensioner until the first day of the month following the pensioner’s death or, in the case of a person who ceased to participate in the plan while entitled to a pension, from the date on which the person would have been entitled to receive a pension without actuarial reduction until the first day of the month following the person’s death.

1988, c. 85, s. 41; 1992, c. 67, s. 30; 1995, c. 46, s. 31; 2008, c. 18, s. 91.

42. The pensions payable and the contributions refunded under this chapter are inalienable and unseizable.

However, in the case of a debt for support, they are unseizable up to 50%.

1988, c. 85, s. 42.

DIVISION II DEATH BENEFITS

§ 1 . — Surviving spouse pension

43. From the day the payment of the pension of a pensioner ceases by reason of death, or from the day of the death of a person who is 60 years of age or over, the spouse shall be entitled to receive as pension 60% of the pension the pensioner was receiving or the pension the person 60 years of age or over would have been entitled to receive.

The pension is payable to the spouse from the month following the death.

1988, c. 85, s. 43; 1989, c. 75, s. 5.

44. For the purposes of this Act, the spouse is the person who is married to or in a civil union with a participant or pensioner or, provided neither is married or in a civil union, at the time of the death of the participant or pensioner, the person of the opposite or the same sex who had been living in a conjugal relationship with the participant or pensioner and had been publicly represented as the participant’s or pensioner’s spouse for one year if a child is born or to be born of their union or, otherwise, for not less than three years.

1988, c. 85, s. 44; 1989, c. 75, s. 6; 1999, c. 14, s. 22; 2002, c. 6, s. 180.

45. The pension granted to the spouse shall be paid for life.

The pension runs until the first day of the month following the death of the spouse.

1988, c. 85, s. 45; 1989, c. 75, s. 7.

46. No surviving spouse pension shall be payable unless an application therefor has been filed with the Commission.

1988, c. 85, s. 46.

§ 2 . — Refund to the spouse and successors

1989, c. 75, s. 8; 1995, c. 46, s. 31.

47. If the total of the amounts paid as pension benefits to a beneficiary and, where that is the case, to his surviving spouse, under this plan and the amounts paid under any supplementary benefits plan referred to in section 76.4 or 80.1 is less than the total amount of the contributions accumulated by the beneficiary, with interest computed in accordance with section 54.1, until the date on which the pension becomes payable to him after his last term in office, the difference shall be paid to his successors in a single payment as soon as the payment of the pension to the last person entitled to it ceases.

However, no interest shall be counted in respect of any period during which a pension is paid.

1988, c. 85, s. 47; 1991, c. 78, s. 11; 1995, c. 46, s. 31; 2003, c. 19, s. 212.

48. Subject to a refund made under section 53, if a person dies without having two years of service to his credit, the contributions paid by him to participate in this plan shall be refunded to his spouse or, if he has no spouse, to his successors with interest computed in accordance with section 54.1.

1988, c. 85, s. 48; 1989, c. 75, s. 9; 1990, c. 5, s. 18; 1991, c. 78, s. 12; 1995, c. 46, s. 31.

49. Subject to a refund made under section 52, if a person having at least two years of service to his credit dies before 60 years of age, his spouse or, if he has no spouse, his successors shall be entitled to receive the actuarial value of the deferred annuity vested in the participant at the time of his death and which would have been payable to him at the age of 60.

1988, c. 85, s. 49; 1989, c. 75, s. 9; 1990, c. 5, s. 19; 1995, c. 46, s. 31.

50. No refund under sections 47 to 49 shall be payable unless an application therefor has been filed with the Commission.

1988, c. 85, s. 50.

DIVISION III REFUNDS AND DEFERRED ANNUITIES

51. Every participant who ceases to be a member of the council of a municipality after accumulating eight years of credited service but before becoming entitled to a pension is entitled only to a deferred annuity.

1988, c. 85, s. 51.

52. A participant who ceases to be a member of the council of a municipality before becoming entitled to a pension may, after accumulating at least two but less than eight years of credited service, elect to receive a deferred annuity or a refund of his contributions with interest computed in accordance with section 54.1.

1988, c. 85, s. 52; 1991, c. 78, s. 12.

53. A participant who ceases to be a member of the council of a municipality without accumulating two years of credited service is entitled only to the refund of his contributions with interest computed in accordance with section 54.1.

1988, c. 85, s. 53; 1991, c. 78, s. 12.

54. The annual amount of the deferred annuity shall be computed in the same manner as the pension, and the rules set out in this chapter in respect of the pension apply to the deferred annuity.

1988, c. 85, s. 54.

54.1. Contributions refunded under this Act bear interest compounded annually for each year of service, except those referred to in sections 4, 15 and 59.

The interest payable under the first paragraph is established according to the rate of return on the sums deposited with the Caisse de dépôt et placement du Québec under this Act by the Commission. The rate shall be fixed annually according to the rules, terms and conditions determined by government regulation.

However, a regulation provided for in the second paragraph may fix a different rate of interest than the rate fixed under that paragraph with respect to the period beginning on the day following the date an application for a refund is received at the Commission and ending on the date of the refund. If the event giving entitlement to a refund is the death of the member, the period begins on the day following the date of death. If the event is the death of the beneficiary or the surviving spouse, the period begins on the first day of the month following the date of death.

1991, c. 78, s. 13; 2005, c. 28, s. 123.

DIVISION IV WAIVER

2008, c. 18, s. 92.

54.2. The spouse may waive the spousal benefits granted under this plan before the date of the death of the person who participates in the plan, of the person who ceased to participate in the plan or of the pensioner. The spouse may also revoke the waiver before that date.

The spouse’s waiver does not entail a waiver of the rights arising from sections 78 and 79.

To be valid, the waiver or revocation must bear on all spousal benefits and be served on the Commission by means of a notice that must be received on a date that is prior to the date of death and contain the information determined by government regulation.

The spouse’s waiver is cancelled if, on the date of the pensioner’s death, no refund of the contributions is payable under this plan to the pensioner’s successors. The computation is calculated at the date of death and based on the data known to the Commission on the date of its decision; that data is deemed to be accurate. When the spouse’s waiver is cancelled, the spouse may receive the benefits the spouse is entitled to under the plan.

Despite the spouse’s waiver, the plan is deemed to grant the spouse a right to death benefits for the purposes of article 415 of the Civil Code.

2008, c. 18, s. 92.

CHAPTER VI REDEMPTION AND TRANSFER

55. Every municipality which adheres to this plan may, by by-law, permit the members of its council to obtain, in respect of years of service from 31 December 1974 to 1 January 1989, pension credits equivalent to those granted under this plan. The by-law also applies to persons who cease to be members of the council between 1 January 1989 and the effective date of the by-law.

The by-law may limit the application of the right granted therein to the years it determines.

1988, c. 85, s. 55; 1989, c. 75, s. 10.

56. A by-law adopted under section 55 may extend the right granted therein to the persons who were members of the council before 1 January 1989, who have ceased to be members of the council by that date and who do not receive any pension under a plan to which the municipality contributes in respect of its council members.

A municipality may, by by-law, extend the application of the right provided for in the first paragraph to persons mentioned therein even if they are receiving a pension.

Notwithstanding the foregoing, the date of 31 December 1974 may be replaced by a later date.

1988, c. 85, s. 56; 1989, c. 75, s. 11.

56.1. A by-law adopted under section 55 or 56 cannot be repealed and no amendment thereto may limit a right already granted.

1989, c. 75, s. 12.

57. Any person who was not participating in a pension plan during a period in respect of which pension credits are granted pursuant to this chapter may be credited with all or part of his years of service in accordance with the by-law adopted for that purpose by the municipality provided he gives a notice to that effect to the municipality and to the Commission before 1 January 1992. The person shall in that case pay an amount of contributions equal to the amount which would have been deducted if he had been participating in the general retirement plan referred to in section 4 during the years in respect of which years of service are credited to him under this chapter. The amount of contributions shall include the interest which would have been accumulated in respect of such contributions under the plan referred to in section 4.

The municipality shall pay to the Commission the difference between the amount required to provide for the payment of that part of the pension which corresponds to the years of service credited to a person pursuant to this chapter and the amount determined under the first paragraph.

1988, c. 85, s. 57; 1989, c. 75, s. 13; 1991, c. 78, s. 14.

58. For the purposes of this chapter, the pensionable salary for a year is the pensionable salary on 1 January of that year, computed on an annual basis. The municipality shall, at the request of the Commission, furnish to it any information relating to the pensionable salary.

For the purposes of the first paragraph, the pensionable salary includes any part paid as expense allowance.

1988, c. 85, s. 58; 1991, c. 78, s. 15.

59. Any person who, during the period in respect of which pension credits are granted pursuant to this chapter, participated in a pension plan in which the municipality was participating in respect of the members of its council, may be credited with all or part of his years of service in accordance with the by-law adopted for that purpose by the municipality. Such person must give the notice provided for in section 57.

The amounts accumulated in the plan in respect of the years credited pursuant to this chapter shall be applied to the payment of the cost of such pension credits and the municipality shall pay the difference between such amounts and the total cost of such pension credits.

For the purposes of the second paragraph, amounts accumulated in the general retirement plan referred to in section 4 do not include the additional contributions paid into that plan or the interest accrued thereon. Also for the purposes of the second paragraph, amounts accumulated in a pension plan shall be reduced by the sums paid as a pension under the plan in respect of the years concerned and by the interest which would have accrued thereon if the sums had not been paid, excluding, in the case of the general retirement plan referred to in section 4, that part of those sums which relates to the additional contributions and the interest accrued on the additional contributions.

The additional contributions referred to in the third paragraph and the interest accrued thereon shall be refunded to the person if he is not receiving a pension under the general retirement plan concerned. If the person is receiving such a pension, he shall continue to receive that part of it which relates to such additional contributions and to the interest accrued thereon.

1988, c. 85, s. 59; 1989, c. 75, s. 14.

59.1. Every person who avails himself of section 59 must pay the contributions prescribed in the first paragraph of section 57 in respect of that part of his pensionable salary for which he did not pay contributions to a pension plan referred to in the first paragraph of section 59 and contributions paid under this section are deemed, for the purposes of the second paragraph of section 59, to form part of the accumulated amounts.

1989, c. 75, s. 15.

59.2. No person to whom the second paragraph of section 56 applies may receive a pension in respect of pension credits acquired pursuant to this chapter unless he is entitled to the pension under section 27.

The pension is payable from the first day of the month following receipt of the notice provided for in section 57 if the person is entitled thereto on that date, or otherwise from the day the person becomes entitled.

1989, c. 75, s. 15.

60. The obligations imposed on a municipality under this chapter apply to a mandatary body of a municipality and to a supramunicipal body in respect of pension credits based on that part of the pensionable salary paid by such body.

1988, c. 85, s. 60; 1989, c. 75, s. 16.

61. The payment of the amount determined under the first paragraph of section 57 may be spread over a period of up to five years but shall not extend beyond the date on which the pension is paid.

The payment of the instalments and related interest shall be made on the conditions and in the manner determined by government regulation.

1988, c. 85, s. 61.

62. A person who is credited with years of service in accordance with sections 55 to 61 is deemed to have participated in this plan in respect of those years of credited service.

1988, c. 85, s. 62.

63. The Commission may, with the authorization of the Government, enter into a transfer agreement with a government of Canada or any other agency maintaining a pension plan, and with the body administering that plan, to obtain, in respect of a person participating in this plan, the transfer of all or part of the years of service accumulated in the pension plan in which the person was participating. Where a transfer agreement thus entered into provides that years and parts of years of service accumulated under the other pension plan are recognized only for the purposes of entitlement to a pension under this plan, a council member who pays an amount determined by the agreement to obtain, under this plan, the transfer of all or part of those years and parts of years of service shall pay the amount in the manner prescribed under the second paragraph of section 115.8 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).

An agreement under the first paragraph may provide that it applies to a person participating in this plan who enters the service of a government in Canada or any other agency maintaining a pension plan.

1988, c. 85, s. 63.

CHAPTER VI.0.1 REDEMPTION OF YEARS OF SERVICE

2001, c. 25, s. 166; 2001, c. 68, s. 82; 2008, c. 18, s. 93.

63.0.1. Every person who is a member of the council of a municipality that is a party to this plan in that person’s respect may, for all or part of any year subsequent to 31 December 1974 and prior to 1 January 1989 during which the person was a member of the council of that municipality, obtain pension credits equivalent to those granted under this plan if the person has not already obtained such pension credits in respect of all or part of such a year. Section 58 applies to the determination of pensionable salary in relation to the years or parts of years redeemed in accordance with this paragraph.

Any person who, during the period referred to in the first paragraph, participated in a pension plan in which the municipality on whose council the person was a member was participating in respect of the members of its council, may be credited under this plan with all or part of his or her years of service, rather than under the plan he or she was participating in. The amounts accumulated in the plan in respect of the years credited pursuant to this chapter shall be applied to the payment of the cost of such pension credits determined pursuant to section 63.0.3 and the third and fourth paragraphs of section 59 apply, with the necessary modifications, in respect of those amounts.

Every person who is a member of the council of a municipality that is a party to this plan in that person’s respect may obtain, for all or part of any year subsequent to 31 December 1988 during which the person was a member of the council of that municipality and did not participate in the plan, pension credits equivalent to those granted under this plan. Section 17 and the first paragraph of section 58 apply to the determination of pensionable salary in relation to the years or parts of years redeemed in accordance with this paragraph.

A person who has received a reimbursement of contributions paid to a plan referred to in this section is deemed not to have participated in that plan in respect of the period to which the reimbursed contributions pertain.

The credits obtained under this chapter in respect of years of service prior to 1 January 1992 may not exceed 2% of the pensionable salary paid.

2001, c. 25, s. 166; 2001, c. 68, s. 83; 2008, c. 18, s. 94.

63.0.2. Every person referred to in section 63.0.1 must, in order to exercise the right provided for therein, apply to the Commission in writing. A copy of the application must be forwarded to the municipality of whose council the person is a member. The notice shall in particular indicate all the years or parts of years to which the application pertains. All or part of a year of past service referred to in section 63.0.1 that has not been the subject of an application for redemption may, subject to the second paragraph, be the subject of a subsequent application.

Every application for redemption made under this chapter must be received by the Commission on or before the ninetieth day following the date on which the person ceases to be a member of the council of the municipality.

2001, c. 25, s. 166.

63.0.3. A person who exercises the right mentioned in section 63.0.1 must pay to the Commission the amount required in order to ensure that the cost of such redemption is entirely borne by the person in accordance with the terms and conditions determined by government regulation.

Section 61 applies in respect of the payment of an amount under the first paragraph.

2001, c. 25, s. 166.

63.0.4. A person who is credited with years of service in accordance with this chapter is deemed, for every purpose other than the payment of surpluses, to have participated in the plan in respect of the years of credited service.

2001, c. 25, s. 166.

CHAPTER VI.0.2 SPECIAL RULES APPLICABLE TO THE PARTICIPATION IN THE PLAN OF MEMBERS OF A COUNCIL GOVERNED BY THE ACT RESPECTING NORTHERN VILLAGES AND THE KATIVIK REGIONAL GOVERNMENT

2001, c. 68, s. 84.

63.0.5. Every person who is a member of the council of a northern village that is a party to this plan in that person’s respect may obtain, for all or part of any year subsequent to 31 December 1988 and prior to 1 January 2002 during which the person was a member of the council of that municipality and did not participate in this plan, pension credits equivalent to those granted under this plan in respect of the person’s pensionable salary determined in accordance with section 17.

Every person who is a member of the council of a northern village that is a party to this plan in that person’s respect may obtain pension credits equivalent to those granted under this plan for all or part of any year subsequent to 31 December 2001 during which the person was a member of the council of that municipality and did not participate in this plan. Section 17 and the first paragraph of section 58 apply to the determination of the pensionable salary in relation to the years or parts of a year redeemed in accordance with this paragraph.

The third paragraph also applies, with the necessary modifications, with regard to the vice-chairman of the executive committee of the Kativik Regional Government, and in particular with regard to a period referred to in the first or second paragraph and with reference to the third paragraph of section 280.2 of the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

The chairman of the executive committee of the Kativik Regional Government may, as of the time he becomes a member of this plan, obtain pension credits equivalent to those granted under this plan in respect of his pensionable salary in respect of any period referred to in the first or second paragraph during which he held the office of chairman and did not participate in this plan. The second paragraph of section 280.2 of the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1) applies, where applicable, in respect of that period of past service. The chairman may also obtain pension credits in respect of any such period during which he was also a member of the council of a northern village that has not become a party to the plan in his respect. In relation to the period redeemed for services as a member of the council of that village, the village is deemed to have been a party to the plan in respect of the chairman.

The credits obtained under this chapter in respect of years of service prior to 1 January 1992 may not exceed 2% of the pensionable salary paid.

2001, c. 68, s. 84; 2009, c. 26, s. 80.

63.0.6. Every person referred to in section 63.0.5 must, in order to exercise the right provided for therein, apply to the Commission in writing. A copy of the application must be forwarded to the municipality of whose council the person is a member or, in the case of the chairman or vice-chairman of the executive committee of the Kativik Regional Government, to that supramunicipal body. The notice shall in particular indicate all the years or parts of years to which the application pertains. All or part of a year of past service referred to in section 63.0.5 that has not been the subject of an application for redemption may, subject to the second paragraph, be the subject of a subsequent application.

Every application for redemption made under this chapter must be received by the Commission within 90 days following the date on which the person ceases to be a member of the council of the municipality or, in the case of the chairman or vice-chairman of the executive committee of the Kativik Regional Government, of that supramunicipal body.

2001, c. 68, s. 84; 2009, c. 26, s. 81.

63.0.7. The pensionable salary for the purposes of a redemption under this chapter for a year prior to 1 January 2002 is deemed to be the pensionable salary the person was receiving on 1 January 2001, calculated on an annual basis.

2001, c. 68, s. 84; 2002, c. 37, s. 248; 2009, c. 26, s. 82.

63.0.7.1. The annual indexation provided for in section 30 of any pension credit obtained under this chapter applies only from 1 January 2002.

2009, c. 26, s. 83.

63.0.8. A person who exercises the right provided for in section 63.0.5 must pay to the Commission the amount required so that the cost of redemption is borne entirely by the person, in accordance with the terms and conditions determined by regulation of the Government.

Section 61 applies in respect of the payment of the amount under the first paragraph.

2001, c. 68, s. 84.

63.0.9. A person who is credited with years of service in accordance with this chapter is deemed, for every purpose other than the payment of surpluses, to have participated in this plan in respect of the years of service credited.

2001, c. 68, s. 84.

63.0.10. (Repealed).

2001, c. 68, s. 84; 2009, c. 26, s. 84.

CHAPTER VI.0.3 REDEMPTION OF YEARS OF SERVICE FOR MEMBERS OF THE COUNCIL OF MUNICIPALITÉ DE BAIE-JAMES

2005, c. 28, s. 124.

63.0.11. A person referred to in the first paragraph of section 36 of the James Bay Region Development and Municipal Organization Act (chapter D-8.2) who participates in this plan may choose to obtain pension credit equivalent to that granted under the plan in respect of the pensionable salary paid to the person as a member of the council of Municipalité de Baie-James during any period after 19 December 2001 the person specifies. The first paragraph of section 58 applies, with the necessary modifications, to the determination of the pensionable salary paid by the municipality with regard to the period redeemed in accordance with this section.

However, the period redeemed by a person referred to in subparagraph 1 of the first paragraph of section 36 of the James Bay Region Development and Municipal Organization Act may not be before the date the person began to participate in the pension plan as a member of the council of the local municipality of which the person is the mayor.

2005, c. 28, s. 124.

63.0.12. To exercise the right provided for in section 63.0.11, a person must send a written application to the Commission. A copy of the application must be sent to Municipalité de Baie-James. The application must indicate, among other things, the period for which it is being made. Subject to the second paragraph, a later application may be made for all or part of a year of past service referred to in section 63.0.11, provided an application for redemption has not already been made for that period.

An application for redemption made under this chapter must reach the Commission not later than the ninetieth day following the date on which the person ceases to be a member of the council of the municipality.

2005, c. 28, s. 124.

63.0.13. A person who exercises the right provided for in section 63.0.11 must pay the Commission the amount corresponding to the contributions payable by a participant, under this pension plan, to obtain the pension credits. The amount is established according to the terms and conditions determined by regulation of the Government.

Section 61 applies with regard to the payment of the amount referred to in the first paragraph.

The municipality must pay the Commission the difference between that amount and the amount required to provide for the payment of the pension attributable to the years of service credited in accordance with the redemption made.

2005, c. 28, s. 124.

63.0.14. A person who exercises the right provided for in section 63.0.11 is deemed, for every purpose other than the payment of surpluses, to have participated in this plan in respect of the years of service thus credited.

2005, c. 28, s. 124.

CHAPTER VI.1 PARTITION AND ASSIGNMENT OF BENEFITS BETWEEN SPOUSES

1990, c. 5, s. 20.

63.1. From the introduction of an application for separation from bed and board, divorce or marriage annulment, for the dissolution or annulment of a civil union or for the payment of a compensatory allowance, the member or former member of the council and his or her 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 member or former member of the council under this plan, the value of such benefits for the period of the marriage or civil union and any other information determined by regulation.

The member or former member of the council and his or her 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 or of a joint procedure before a notary for the dissolution of their civil union.

1990, c. 5, s. 20; 1995, c. 70, s. 14; 2002, c. 6, s. 181.

63.2. 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 on which the spouses ceased living together, on the date of institution of the proceedings or on the date determined in the notarized transaction settling the consequences of the dissolution of the civil union, as the case may be.

1990, c. 5, s. 20; 1995, c. 70, s. 15; 2002, c. 6, s. 182.

63.3. 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. 20.

63.4. 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. 20.

63.5. Following payment of the sums awarded to the spouse of the member or former member of the council, every sum payable under this plan with respect to the membership of the member or former member of the council 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. 20.

63.6. Where, following a separation from bed and board, the value of the benefits accrued by the member or former member of the council 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. 20.

63.7. Chapter X 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 member or former member of the council and his spouse in the manner provided for this plan.

1990, c. 5, s. 20.

CHAPTER VII ACTUARIAL VALUATION

64. At least once every three years, the Commission must cause an actuarial valuation of this plan to be prepared by the actuaries it designates.

The pension committee referred to in section 70.1 shall appoint an independent actuary who will be responsible for reporting to it and to the Minister within a period of 30 days from his appointment, on the validity of the assumptions on which the actuarial valuation of the plan is based.

The Minister shall send the report of the actuary to the Commission within 90 days of receiving it.

1988, c. 85, s. 64; 2001, c. 25, s. 167; 2008, c. 18, s. 96.

65. The Government may, by regulation, revise the rate of contribution of a participant under this plan following an actuarial valuation of the plan.

The revised rate of contribution shall become effective on 1 January following the date on which the Minister has received the report of the independent actuary as regards the actuarial valuation.

1988, c. 85, s. 65.

CHAPTER VIII AMALGAMATION, ANNEXATION AND REORGANIZATION

2004, c. 29, s. 153.

66. A participant who, following the amalgamation or annexation of the territory of the municipality of which he is a council member, becomes a council member of the municipality resulting from the amalgamation or of the annexing municipality, as the case may be, shall continue to be a beneficiary under this plan. The participant and the municipality of which he becomes a council member shall discharge the obligations arising from the plan.

1988, c. 85, s. 66.

67. Unless the rules governing the amalgamation or annexation provide otherwise, a participant who ceases to be a council member following the amalgamation or annexation of the territory of the municipality of which he is a council member may continue to participate in this plan until the date of the next regular election. The participant and the municipality resulting from the amalgamation or the annexing municipality, as the case may be, shall discharge the obligations arising from the plan until that date.

For the purposes of the first paragraph, the pensionable salary is the salary received by the participant on the day preceding the day the amalgamation or annexation becomes effective.

1988, c. 85, s. 67; 2001, c. 68, s. 85.

67.1. Every municipality resulting from an amalgamation that adopts a by-law to become a party to this plan may provide, if at least one of the municipalities whose territory has been amalgamated was a party to this plan at the time of the amalgamation, notwithstanding section 2, that the by-law has effect from the date on which a majority of the council members of the new municipality make the oath provided for in section 313 of the Act respecting elections and referendums in municipalities (chapter E‐2.2). The by-law may provide, where the oath is taken after the constitution of the municipality, that participation in the plan begins as of that constitution in respect of the council members of the municipality who acted as members of the provisional council of that municipality.

The by-law referred to in the first paragraph must, to take effect in accordance with that paragraph, come into force before 31 December of the year following the year in which the new municipality is constituted.

2001, c. 68, s. 86; 2003, c. 19, s. 213.

67.2. Every city constituted under the Act to reform the municipal territorial organization of the metropolitan regions of Montréal, Québec and the Outaouais (2000, chapter 56) that adopts a by-law to become a party to this plan may provide, if it pays remuneration to the members of its council for the period between the date on which a majority of the council members make the oath provided for in section 313 of the Act respecting elections and referendums in municipalities (chapter E-2.2) and 31 December 2001, notwithstanding section 2, that the by-law has effect from the beginning of that period.

The by-law referred to in the first paragraph must, to take effect in accordance with that paragraph, come into force before 31 December 2002.

2001, c. 68, s. 86.

67.3. A participant who, following a reorganization, becomes a council member of a reconstituted municipality shall continue to be a beneficiary under this plan. The participant and the municipality shall discharge the obligations arising from the plan.

For the purposes of the first paragraph, the expressions `reconstituted municipality´ and `reorganization´ have the meanings assigned by the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001).

2004, c. 29, s. 154.

CHAPTER IX PENSION FUND

68. The Commission shall deposit the sums paid to it under this Act with the Caisse de dépôt et placement du Québec, except the part of such sums it considers immediately required to make payments under this Act.

1988, c. 85, s. 68.

69. (Repealed).

1988, c. 85, s. 69; 2008, c. 18, s. 97.

70. The Caisse de dépôt et placement du Québec must submit to the Commission an annual report on the state of the fund of this plan.

The Commission shall transmit a copy of the report to the municipalities which have adhered to the plan.

1988, c. 85, s. 70.

CHAPTER IX.1 PENSION COMMITTEE OF THE PENSION PLAN OF ELECTED MUNICIPAL OFFICERS

2001, c. 25, s. 168; 2006, c. 49, s. 80.

70.1. The pension committee of the Pension Plan of Elected Municipal Officers is hereby established.

The committee is composed of a chair and of six other members appointed by the Government for a period not exceeding two years. From among the six members, three shall be chosen on the joint recommendation of the Union des municipalités du Québec and the Fédération québécoise des municipalités locales et régionales (FQM). One of the members recommended must be a beneficiary of the plan.

2001, c. 25, s. 168; 2006, c. 49, s. 81; 2008, c. 18, s. 98.

70.2. The committee is responsible for

(1)  receiving for examination the reports on the actuarial valuation of the plan;

(2)  approving the financial statements of the plan within 30 days after receiving the recommendation of the audit committee of the Commission’s board of directors;

(2.1)  receiving for examination the Commission’s plan of action for the plan, and reporting on it to the Commission;

(3)  establishing, jointly with the Caisse de dépôt et placement du Québec, an investment policy in respect of the funds derived from the contributions of the members and the municipalities paid under the plan ;

(4)  appointing an independent actuary who will be responsible for reporting to the Minister on the validity of the assumptions on which the actuarial valuation of the plan is based ;

(5)  proposing to the Minister terms and conditions in respect of transfers between the plan and other plans ;

(6)  (paragraph repealed);

(7)  advising the Minister and the Commission, and submitting recommendations concerning the implementation of the plan ;

(8)  designating the members of the review committee established under section 72.

For the purposes of subparagraph 2 of the first paragraph, the financial statements of the plan must be signed by two members of the pension committee, one of whom represents the participants and beneficiaries and the other, the Government. If the financial statements are not approved by the committee within the time prescribed in that subparagraph, the Commission’s board of directors must approve them.

2001, c. 25, s. 168; 2006, c. 49, s. 82; 2008, c. 18, s. 99.

70.2.1. The committee may request that the Commission carry out studies on the administration of the plan as long as the administrative expenses related to the plan are not affected.

The committee may also request that the Commission provide additional services to participants and beneficiaries under the plan.

2008, c. 18, s. 100.

70.3. 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.

2001, c. 25, s. 168.

70.4. The members of the committee, other than the chair, are not remunerated.

However, the members are entitled, according to the standards fixed by the Government, to an attendance allowance and reimbursement of justifiable expenses incurred by them in the exercise of their functions. The Government shall determine the remuneration of the chair.

The sums referred to in the second paragraph shall be paid by the Commission and are deemed to be expenses referred to in section 81.

2001, c. 25, s. 168; 2005, c. 28, s. 125; 2006, c. 49, s. 83; 2008, c. 18, s. 101.

70.5. The quorum of the committee is five members, including the chair, two members from among the members chosen on the joint recommendation of the Union des municipalités du Québec and the Fédération québécoise des municipalités locales et régionales (FQM) and two members from among the members who are not the subject of the joint recommendation.

2001, c. 25, s. 168; 2006, c. 49, s. 127.

70.6. The chair of the committee is appointed by the Government, for a term not exceeding three years, after consultation with the committee members. The chair must be independent. Sections 12 to 18 of the Act respecting the Commission administrative des régimes de retraite et d’assurances (chapter C-32.1.2) apply to the chair of the committee, with the necessary modifications.

2001, c. 25, s. 168; 2006, c. 49, s. 84; 2008, c. 18, s. 102.

70.6.1. If the chair of the committee is absent or unable to act, the chair of the pension committee established under section 196.2 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) shall replace the chair of the committee temporarily. If the chair of that pension committee is also absent or unable to act, the chair of the pension committee established under section 163 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) shall replace the chair of the committee.

2008, c. 18, s. 102.

70.6.2. Each member of the committee is entitled to one vote. The chair is not entitled to vote unless there is a tie vote. The chair may not vote at all on a resolution concerning

(1)  additional services requested by the committee under the second paragraph of section 70.2.1;

(2)  a mandate to be given to a consultant hired to advise the committee;

(3)  the approval of the financial statements of the plan; or

(4)  any matter entailing an increase in the cost of the plan or a budget overrun for the Commission.

2008, c. 18, s. 102.

70.7. The secretary of the Commission is by virtue of office the secretary of the committee.

2001, c. 25, s. 168.

70.8. The committee may make by-laws respecting the exercise of its powers and its internal management.

By-laws made under this section only come into force after being approved by the Government.

2001, c. 25, s. 168.

70.9. The minutes of the sittings of the committee, approved by it and certified by the chair, 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.

2001, c. 25, s. 168; 2006, c. 49, s. 127.

70.10. The president and chief executive officer, the vice-presidents and the employees of the Commission may not be members of the committee.

2001, c. 25, s. 168; 2005, c. 28, s. 126; 2006, c. 49, s. 85; 2008, c. 18, s. 103.

70.10.1. No proceedings may be brought against the committee or its members for an act or omission in good faith in the exercise of their functions.

2008, c. 18, s. 104.

CHAPTER X REVIEW AND ARBITRATION

1997, c. 43, s. 625; 2004, c. 20, s. 194.

DIVISION I REVIEW

2004, c. 20, s. 195.

71. Every member of the council of a municipality and every beneficiary or person who claims to be a beneficiary may apply for a review of any decision rendered by the Commission concerning

(1)  his entitlement to benefits under the plan;

(2)  the number of years of service;

(3)  the pensionable salary and the amount of contributions;

(4)  the amount of the pension;

(5)  any benefit, ancillary benefit or refund under the plan.

The application must be made to the Commission within one year of the mailing of the decision.

1988, c. 85, s. 71.

72. A review committee shall be set up within the Commission to decide the applications for review filed under section 71.

The committee shall be composed of four members appointed by the pension committee to represent the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire, the Commission, the Union des municipalités du Québec and the Fédération québécoise des municipalités locales et régionales (FQM).

Four members of the committee constitute a quorum and every decision of the committee requires the vote of a majority of the members. Where opinions are equally divided, the decision of the Commission is deemed to be confirmed.

1988, c. 85, s. 72; 1997, c. 43, s. 626; 1999, c. 90, s. 33; 2001, c. 25, s. 169; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2008, c. 18, s. 105; 2009, c. 26, s. 109.

73. The review committee must, after giving the person who applied for review the opportunity to present observations, dispose of the application without delay and notify the person in writing of its decision or of the fact that the opinions were equally divided and that the Commission’s decision is thus deemed to have been confirmed.

The decision must set out the reasons on which it is based.

1988, c. 85, s. 73; 1997, c. 43, s. 627.

74. If the opinions of the members of the review committee were equally divided, the application for review is referred to an arbitrator for a decision. The review committee shall notify the parties without delay.

The provisions applicable to an application for arbitration, as set out in Division II, apply with the necessary modifications.

The review committee shall send the application for review to the arbitrator within 90 days after the date of the notification provided for in section 73.

1988, c. 85, s. 74; 1997, c. 43, s. 628; 2004, c. 20, s. 196.

DIVISION II ARBITRATION

2004, c. 20, s. 196.

74.1. A person who applied for review may apply for arbitration within 90 days after the date of notification of the review committee’s decision.

2004, c. 20, s. 196.

74.2. Following such an application, the pension committee may approve any person appointed as arbitrator or substitute under the first or second paragraph of section 183 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) to act as an arbitrator.

If the pension committee does not approve at least two persons from among those referred to in the first paragraph, the Government, after consulting the pension committee, may appoint any arbitrators or substitutes it considers necessary who are qualified for approval, for any period it determines.

2004, c. 20, s. 196.

74.3. Sections 184 to 186 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) apply to arbitration carried out following an application under section 74.1.

The costs and fees referred to in section 185 of that Act that are charged to the Commission are deemed to be expenses referred to in section 81.

2004, c. 20, s. 196.

CHAPTER XI REGULATIONS

75. The Government may, by regulation,

(1)  determine the rates of interest which must be fixed by regulation pursuant to this Act and, where that is the case, the rules governing the computation of the interest;

(2)  determine the factor to be used in fixing the provisional contribution payable by the municipality under section 26;

(2.1)  determine, for the purposes of section 54.2, the information that the notice of waiver or revocation must contain;

(3)  determine the terms and conditions applicable to the payment of contributions relating to the redemption of years of service;

(3.1)  establish, for the purposes of section 80.2, the limit applicable to pensionable salary, the limit applicable to service that may be credited, and the rules and procedures for computing the pension;

(4)  determine, for the purposes of this Act, the standards for calculating the actuarial value of a pension;

(4.1)  determine the terms and conditions of the applications required under Chapter VI.1;

(4.2)  determine, for the purposes of section 63.1, the information which must be contained in the statement setting out the value of the benefits accrued by the member or former member of the council;

(4.3)  fix, for the purposes of section 63.2, 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;

(4.4)  determine, for the purposes of section 63.3, the rules and the terms and conditions of payment of the sums awarded to the spouse and, where applicable, the interest payable thereon;

(4.5)  prescribe, for the purposes of section 63.5, 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;

(5)  revise the rate of contribution, in accordance with section 65;

(6)  determine the procedure for the establishment of any redemption cost referred to in section 63.0.3 or 63.0.8.

A regulation contemplated in subparagraph 1 or 3 of the first paragraph may, if it so specifies, have effect from 1 January 1989.

A regulation provided for in subparagraph 4.4 of the first paragraph may determine periods relating to interest payable and determine a separate rate of interest for each period.

1988, c. 85, s. 75; 1990, c. 5, s. 21; 2001, c. 25, s. 170; 2001, c. 68, s. 87; 2005, c. 28, s. 127; 2008, c. 18, s. 106.

76. A by-law adopted by a municipality under this Act requires no approval. The municipality shall transmit a copy of the by-law to the Commission and to the Minister of Municipal Affairs, Regions and Land Occupancy within 30 days of its adoption.

1988, c. 85, s. 76; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109.

CHAPTER XI.1 DISTRIBUTION OF SURPLUS ESTABLISHED AT 31 DECEMBER 2000

2001, c. 25, s. 171.

76.1. The $86,300,000 surplus of the plan, established at 31 December 2000, shall be distributed to the local municipalities that, on that date, had become parties to the plan or to the bodies to which, on that date, section 20 applied.

2001, c. 25, s. 171; 2001, c. 68, s. 88; 2002, c. 37, s. 249.

76.2. The portion of the surplus allocated to an eligible municipality or body must be in the proportion that the total of the sums paid, as the case may be, in accordance with sections 20 and 26, the second paragraph of section 57, the second paragraph of section 59 or section 60, until 31 December 2000, by each municipality or body, with interest compounded annually, is of the total of the sums paid, with interest compounded annually, by all the municipalities and bodies referred to in section 76.1.

The portion of the surplus allocated to an eligible body shall be paid to the local municipalities whose territories are situated within the territory of the body and that were parties to this plan on 31 December 2000. The amount so apportioned among those municipalities must be in proportion to the special shares paid by the municipalities to the bodies.

2001, c. 25, s. 171; 2001, c. 68, s. 89.

76.3. A municipality to which a portion of the surplus has been distributed must contribute, in proportion to that portion, to the costs assumed for the administration of the plan mentioned in section 76.4 and to the costs of the supplementary benefits paid under the plan.

2001, c. 25, s. 171.

76.4. The Union des municipalités du Québec and the Fédération québécoise des municipalités locales et régionales (FQM) must jointly establish a supplementary benefits plan providing for the payment of supplemental pension benefits to any person having participated in the plan at any time between 1 January 1989 and 31 December 2000 or having participated in the general retirement plan referred to in section 4 before 1 January 1989 and the sums of which were transferred to this plan.

The plan established under the first paragraph may define classes among the beneficiaries of supplementary benefits and order benefits that vary according to the classes.

The plan referred to in the first paragraph must, in particular, provide for the sums required of the municipalities referred to in section 76.3 or the computation method for determining those sums, the time limit within which any payment must be made, the rate of interest payable on any payable amount and the characteristics and conditions of any benefit to be paid.

Benefits accrued under the supplementary benefits plan during marriage form part of the family patrimony established under the Civil Code. Chapter VI.1 of this Act applies, with the necessary modifications, to that plan.

In addition, the amounts paid under that 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.

Any regulation made under Chapter VI.1 in respect of the supplementary benefits plan may provide that it takes effect on 1 January 2002.

2001, c. 25, s. 171; 2001, c. 68, s. 90; 2002, c. 77, s. 74.

76.5. The supplementary benefits plan must be approved by the municipal union concerned. To come into force, it must be adopted by a government order. The order shall take effect on 1 January 2002.

2001, c. 25, s. 171; 2001, c. 68, s. 91.

76.6. 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 prepared by the actuaries it designates.

Chapter X applies, subject to section 63.7, in respect of the Commission’s decisions concerning the supplementary benefits plan.

2001, c. 25, s. 171; 2001, c. 68, s. 92.

CHAPTER XII MISCELLANEOUS, TRANSITIONAL AND FINAL PROVISIONS

DIVISION I RESIDUAL PROVISIONS

77. The chairman of the executive committee of the Communauté urbaine de Montréal or of the Communauté urbaine de Québec who, on 31 December 1988, was participating in the general retirement plan established under the Act respecting retirement plans for the mayors and councillors of municipalities (chapter R-16) shall participate in this plan from 1 January 1989.

This Act applies, adapted as required, in respect of the chairman of the executive committee as if the Community were a municipality having adhered to the plan.

The chairman is deemed to be a member of the council of the municipality from which he resigned upon taking office as chairman of the executive committee for the purposes of Chapter VI as regards his years of service as a member of the council of that municipality.

1988, c. 85, s. 77.

78. Any person who was a member of the council of a municipality on 31 December 1988 or who became a member after that date may, by applying therefor to the Commission, obtain the refund of that part of the amounts accumulated to his credit under the general retirement plan referred to in section 4 in respect of years of service not credited pursuant to sections 55 to 62.

No person who is receiving a pension under the general retirement plan referred to in section 4 may avail himself of the first paragraph.

1988, c. 85, s. 78; 1989, c. 75, s. 17.

79. Any member of the council of a municipality who, on 31 December 1988, was participating in the general retirement plan established under the Act respecting retirement plans for the mayors and councillors of municipalities (chapter R-16) is deemed, notwithstanding section 23 of the said Act, to have acquired the right to a pension under the said Act even if he has less than eight years of credited service.

1988, c. 85, s. 79.

80. The beneficiary of a pension granted under the Act respecting retirement plans for the mayors and councillors of municipalities (chapter R-16) who again becomes a member of the council of a municipality which has adhered to this plan in his respect shall continue to receive his pension and does not participate in this plan, unless he elects to do so before 31 December of the year in which he attains 69 years of age. If he elects to participate in this plan, payment of his pension ceases and he shall contribute to this plan.

Upon ceasing to be a member of the council of the municipality or from 31 December of the year in which a participant attains 69 years of age, the participant is entitled to receive, in addition to the pension accrued under this plan, the pension to which he would have been entitled at such time under the pension plan of mayors and councillors of municipalities if payment thereof had not ceased in accordance with the first paragraph.

1988, c. 85, s. 80; 1991, c. 78, s. 16; 1997, c. 71, s. 26.

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

Any pension amount acquired under this plan, other than by redemption in accordance with Chapter VI.0.1 and Chapter VI.0.2, that exceeds the defined benefit limit established under the Income Tax Act shall be paid to the person who participated in the plan in the form of a supplementary benefits plan established by order of the Government. That order shall determine the date on which such a plan takes effect ; that date may be prior to the date on which the order is made.

The plan referred to in this section must, in particular, provide for the sums required of the municipalities or the computation method for determining those sums, the time limit within which any payment must be made, the rate of interest payable on any payable amount and the characteristics and conditions of any benefit to be paid.

The third, fourth and fifth paragraphs of section 76.4 and section 76.6 apply to the supplementary benefits plan, with the necessary modifications.

2001, c. 68, s. 93.

80.2. No benefit resulting from the redemption under this plan of years or parts of years of prior service may exceed the applicable limits 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 of the Government.

2001, c. 68, s. 93.

81. The sums required to pay the administrative costs related to this plan are taken out of the plan’s fund at the Caisse de dépôt et placement du Québec.

1988, c. 85, s. 81; 2008, c. 18, s. 107.

82. The Minister of Municipal Affairs, Regions and Land Occupancy is responsible for the administration of this Act.

1988, c. 85, s. 82; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2009, c. 26, s. 109.

DIVISION II REPEAL AND AMENDMENTS

CITIES AND TOWNS ACT

83. (Amendment integrated into c. C-19, s. 14.1).

1988, c. 85, s. 83.

84. (Amendment integrated into c. C-19, s. 66).

1988, c. 85, s. 84.

MUNICIPAL CODE OF QUÉBEC

85. (Amendment integrated into c. C-27.1, a. 19).

1988, c. 85, s. 85.

ACT RESPECTING THE COMMISSION DES AFFAIRES SOCIALES

86. (Amendment integrated into c. C-34, s. 21).

1988, c. 85, s. 86.

ACT RESPECTING THE COMMUNAUTÉ URBAINE DE MONTRÉAL

87. (Amendment integrated into c. C-37.2, s. 19).

1988, c. 85, s. 87.

88. (Amendment integrated into c. C-37.2, ss. 21.1, 21.2).

1988, c. 85, s. 88.

ACT RESPECTING THE COMMUNAUTÉ URBAINE DE QUÉBEC

89. (Amendment integrated into c. C-37.3, ss. 6.7, 6.8).

1988, c. 85, s. 89.

90. (Amendment integrated into c. C-37.3, s. 11).

1988, c. 85, s. 90.

91. (Amendment integrated into c. C-37.3, s. 183).

1988, c. 85, s. 91.

ACT RESPECTING RETIREMENT PLANS FOR THE MAYORS AND COUNCILLORS OF MUNICIPALITIES

92. (Omitted).

1988, c. 85, s. 92.

93. (Omitted).

1988, c. 85, s. 93.

94. (Omitted).

1988, c. 85, s. 94.

95. (Omitted).

1988, c. 85, s. 95.

96. (Amendment integrated into c. R-16, s. 42).

1988, c. 85, s. 96.

97. (Omitted).

1988, c. 85, s. 97.

REGULATIONS ACT

98. (Amendment integrated into c. R-18.1, s. 3).

1988, c. 85, s. 98.

ACT RESPECTING SALES OF MUNICIPAL PUBLIC UTILITIES

99. (Amendment integrated into c. V-4, s. 2).

1988, c. 85, s. 99.

ACT RESPECTING THE REMUNERATION OF ELECTED MUNICIPAL OFFICERS

100. (Amendment integrated into c. T-11.001, s. 2).

1988, c. 85, s. 100.

101. (Omitted).

1988, c. 85, s. 101.

102. (Omitted).

1988, c. 85, s. 102.

DIVISION III TRANSITIONAL PROVISION

103. Until it is fixed by a regulation of the Government under section 75, the provisional contribution to be paid by a municipality pursuant to section 26 is fixed at an amount equal to 2.14 times the amount contributed by the participant.

1988, c. 85, s. 103.

DIVISION IV FINAL PROVISION

104. (Omitted).

1988, c. 85, s. 104.

REPEAL SCHEDULE

In accordance with section 9 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), chapter 85 of the statutes of 1988, in force on 1 March 1989, is repealed, except sections 102 and 104 effective from the coming into force of chapter R-9.3 of the Revised Statutes.