74. Subject to the provisions of section 45.1 of the Act, the employer contributions paid before 1 January 1990 under a defined contribution plan or under provisions which, in a defined benefit plan, are identical to the provisions of a defined contribution plan, with accrued interest where applicable, shall bear interest from that date at the rate referred to in section 44 or 45 of the Act.
O.C. 1158-90, s. 74; O.C. 173-2002, s. 63.