7. Where the accrued benefits consist in a refund of contributions, the value of those benefits corresponds to the contributions paid up to the date of assessment. Where those benefits also consist in a refund of the sums paid to purchase a pension credit, a separate calculation shall be made for the refund of those sums. The same applies in respect of the value of the benefits accrued for the period of the marriage or the civil union.
T.B. 176506, s. 7; T.B. 198512, s. 3; 220169T.B. 220169, s. 81.