2. For the purposes of the first paragraph of section 103 of the Act to amend various legislative provisions of the pension plans in the public and parapublic sectors (1997, chapter 50), a non-unionizable employee or a unionizable employee who is deemed to be a non-unionizable employee under section 1, who is eligible for a pension under the Government and Public Employees Retirement Plan before 22 March 1997, is, for the purposes of eligibility for benefits under the plan or of their calculation, deemed to have ceased to participate(1) on 22 March 1997 if he ceases to be governed by the plan before 1 September 1997;
(2) on the day on which he ceases to be governed by the plan if that day is later than 31 August 1997.
For the purposes of the second paragraph of section 103 and notwithstanding section 40 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), an employee referred to in the first paragraph is deemed to retire on the day following the day on which he is deemed to have ceased to participate in the plan in accordance with that paragraph. Notwithstanding section 40, a non-unionizable employee or a unionizable employee, who is deemed to be a non-unionizable employee under section 1, who ceases to be governed by the plan when he does not hold employment pensionable under the plan and who becomes eligible for a reduced pension after 21 March 1997, under the measures provided for in Title IV.1.1 of that Act, is deemed to retire on the day following the day on which he is deemed to have ceased to participate in the plan in accordance with the provisions of the latter.