7. An amount transferred under section 5 and, where applicable, under section 6 shall not exceed the upper limit established for that purpose under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)). Where the amount exceeds that upper limit, the amount in excess shall be reimbursed to the person. In case of death, that amount in excess is paid to the spouse or, where there is no spouse, to the assigns. Such transfer and, where applicable, such reimbursement cancel entitlement to any other benefit, advantage or reimbursement provided for by the pension plan under which they are made.