19. The pension of a pensioner who elected to be a member of the plan pursuant to the first paragraph of section 18 is recomputed at the time the pensioner once again ceases to be a member in accordance with(1) sections 8 to 10, for the part attributable to service credited to the plan while this Order in Council applied to the pensioner; and
(2) the provisions of the former pension plan, applying section 27 or section 22 of Order in Council 245-92 dated 26 February 1992 as it read at the time of the person’s retirement, for the part attributable to service credited under that pension plan.
If the pension that is cancelled pursuant to the second paragraph of section 18 was granted with actuarial reduction, each part of the reduced pension that is recomputed is reduced, where applicable, by 0.25% multiplied by the number of months representing the difference between the number of months that applied for the purpose of computing the actuarial reduction and the number of months comprised between the date on which the person became a member of the plan and the date on which the person ceased to be a member of the plan.
The second paragraph applies within the limits permitted under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), taking into account the amount setting off the actuarial reduction and that is added to the pension pursuant to section 215.11.17 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).
Average pensionable salaries selected to recompute, pursuant to the first paragraph, each part of the pension related to the years prior to 2010 may not be smaller than the average pensionable salaries that had been selected to compute the total pension that was paid immediately before the return to work.
O.C. 960-2003, s. 19; O.C. 482-2005, s. 6; O.C. 524-2009, s. 8.