52. Where the new election referred to in section 49 comprises payment of a pension or annual allowance and where, in the opinion of Retraite Québec, the contributor would experience financial difficulties in complying with paragraph 3 of that section, the debt may be refunded by instalments in an amount determined by Retraite Québec or by deductions from the pension payable under the terms of the new election. That deduction shall in no case be lower than 10% of the gross monthly amount of such pension.