14.2. Each of the pension plans referred to in this division must be the subject of a complete actuarial valuation at 31 December 2004.
Notwithstanding section 67.4 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), the assumptions that shall be used are those described in section 4 of the standard of practice entitled “Standard of Practice for Determining Pension Commuted Values” confirmed by the Board of the Canadian Institute of Actuaries on 15 June 2004, it being understood that those assumptions shall apply taking into account the rules set out in part D of section 3 of that standard of practice and that a sex-specific mortality table must be used.