3. The benefits accrued under the pension plans provided for in Part V.1, VI or VI.1 of the Act are established in accordance with the Act.
However, where the Act prescribes that a judge would be entitled to a pension if the judge ceased to hold office before reaching 65 years of age or 70 years of age, as the case may be, the judge’s benefits are deemed to correspond to a deferred pension payable(1) at 65 years of age, where Part V.1 or VI of the Act applies; or
(2) at 70 years of age, where Part VI of the Act prescribed that the deferred pension was payable at 70 years of age or where Part VI.1 of the Act applies.
The benefits accrued during the period of the marriage or civil union are established in accordance with the first and second paragraphs on the basis of the years or parts of a year of service counted during that period, on the assumption that the judge or former judge acquired for that period benefits of the same nature as those accrued to the judge or former judge between the date of taking office, while covered by the pension plan provided for in Part V.1, VI or VI.1 of the Act, and the date of assessment.
For the purpose of establishing and assessing the accrued benefits, the benefits correspond to the benefits acquired under the judge’s plan at the date of assessment on the basis of the years or parts of a year of service counted at that date. For those purposes, the judge is deemed to have ceased to hold office at the date of assessment.