19. For the purposes of sections 16 and 18, the amount of pension that would be obtained on the basis of the sums awarded to the spouse at the date of assessment is determined according to the actuarial method and assumptions provided for in section 6. That amount of pension is presumed applicable at the date determined, at the date of assessment, as the date to which the retirement pension is deferred or at the date at which the deferred retirement pension would have been payable if the Member or former Member had been entitled to such a pension at the date of assessment.
That amount of pension is indexed, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), in accordance with the rate of increase in the Pension Index determined under that Act, from 1 January following the date of assessment to 1 January of the year during which that amount begins to apply.
That amount of pension is presumed to be applicable for a period of at least 10 years, as mentioned in section 47 of the Act respecting the conditions of employment and the pension plan of the Members of the National Assembly (chapter C-52.1), as it read on 31 December 1991, to the extent that that section applies with respect to the retirement pension of the former Member. That period, with respect to that amount of pension, corresponds to the residual period applicable to the retirement pension at the date of assessment if the retirement pension became payable between the date of assessment and the date of the payment to the spouse. However, if the retirement pension of the Member or former Member was replaced by a life annuity with continuity in favour of the surviving spouse under section 52 of the Act respecting the conditions of employment and the pension plan of the Members of the National Assembly, as it read on 31 December 1991, the amount of pension mentioned in the first paragraph is adjusted in the same manner as the retirement pension in accordance with that section.
If the date at which the retirement pension becomes payable occurs before the date at which the amount of pension obtained under the first and second paragraphs is presumed applicable or if the retirement pension is being paid at the date of the payment to the spouse and the latter date occurs before the date at which that amount of pension is presumed applicable, that amount of pension is reduced by 0.33% per month, calculated for each month between the date at which it begins to apply and the date at which it is presumed applicable, without exceeding 65%.
Where the Member retired before the date of the payment to the spouse and if that date occurs after the date at which the amount of pension obtained under the first and second paragraphs is presumed applicable, that amount of pension is increased by 0.50% per month, calculated for each month between the date at which it is presumed applicable and the date at which it begins to apply if the Member retired before the date at which that amount of pension is presumed applicable, or for each month between the date on which the Member retired and the date at which that amount of pension begins to apply if the Member retired on or after the date at which that amount of pension is presumed applicable.