5. Where the accrued benefits consist in a refund of contributions, the value of those benefits corresponds to the contributions paid with interest computed in accordance with the Act respecting the conditions of employment and the pension plan of the Members of the National Assembly (chapter C-52.1) and accrued to the date of assessment as though the refund were made at that date. The same applies in respect of the value of the benefits accrued during the marriage or civil union.