12.2. The actuarial value of the pension referred to in section 43.2 of the Act is determined using the “benefit allocation” actuarial method and corresponds to the sum of 25% of the actuarial value determined for a male and 75% of the actuarial value determined for a female.
The economic assumptions are established based on the rates and returns of bond indexes, as described in the CIA Standard, applicable to the second calendar month preceding the month in which the valuation took place, rather than those applicable to the preceding month.
O.C. 884-91, s. 3; T.B. 203094, s. 2; 226429T.B. 226429, s. 31; I.N. 2024-05-27.