17. If the amount paid to the spouse comes from an entitlement to a pension, to a pension credit or to any benefit that would otherwise be paid on the date of assessment, that pension or pension credit shall be reduced, from the date of payment or from the date on which it becomes payable in the case of an employee 65 years of age or over on the date of assessment, by the amount of pension or pension credit that would be obtained on the basis of the sums awarded to the spouse at the date of assessment.
O.C. 351-91, s. 17; O.C. 1191-95, s. 8.