7.18.4. The annual rate of return is the rate determined by the Caisse de dépôt et placement du Québec as of 31 December of each year, taking into account the categories of amounts referred to in subparagraphs 1, 2, 3 and 5 of the first paragraph of section 134 of the Act, for the employees’ contribution fund under the Pension Plan of Peace Officers in Correctional Services, after deduction of the management expenses.
Despite the foregoing, the annual rates of return for the years 2011, 2012 and 2013 where any of the rates is used to compute the geometrical mean referred to in section 7.18.3, are the rates determined by the Caisse de dépôt et placement du Québec as of 31 December of each of those years, taking into account the categories of amounts referred to in subparagraphs 1, 2 and 4 of the first paragraph of section 127 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), for the employees’ contribution fund under that plan, after deduction of the management expenses.