3. The benefits accrued under the plan shall be established in accordance with the Act, taking into account the following provisions:(1) except in the case provided for in the second paragraph of section 52 of the Act, where the Act prescribes that the teacher would be entitled to a pension if he ceased to be covered by the plan before reaching age 65 or, in the case of a female teacher, age 60, his benefits are deemed to correspond to a deferred pension payable at that age;
(1.1) where the teacher has ceased to be a member of the plan after 31 December 1995 while he was entitled to a reduced pension that he was not yet receiving at the date of assessment, the accrued benefits are deemed to correspond to a pension payable on the closest date on which a pension would otherwise have been granted to him without actuarial reduction at the time of his ceasing to be a member of that plan;
(2) where the provisions relative to the return to work of a pensioner apply in respect of a pensioner who is not a member of the Government and Public Employees Retirement Plan or of the Civil Service Superannuation Plan and whose benefits have ceased to be paid in whole or in part because of his return to work, or where the provisions of Division IV of the Chapter IV of Title I of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) apply, the accrued benefits correspond to the benefits that would otherwise have been paid at the date of assessment if those provisions had not applied.
The accrued benefits for the period of the marriage or civil union shall be established in accordance with the first paragraph on the basis of the years or parts of a year of service credited during that period, on the assumption that the teacher or former teacher acquired for that period benefits of the same type as those accrued to him between the time when he became a member of the plan and the date of assessment.
For the purpose of establishing and assessing them, the accrued benefits correspond to the benefits acquired under the plan at the date of assessment on the basis of the years or parts of a year of service credited at that date, without taking into account, except in respect of the pensioner, the years or parts of a year added at the time of calculation of the pension. For those purposes, the teacher is deemed to have ceased to be covered by the plan at the date of assessment.
T.B. 176506, s. 3; T.B. 187712, s. 3; T.B. 192649, s. 2; 220169T.B. 220169, s. 41.