23. Where the judge ceases to pay the amounts required to be entitled to the advantage provided for in section 244.9 of the Act or in section 25 of the Act to amend the Courts of Justice Act with respect to the pension plans of the judges of the Court of Québec (1990, chapter 44), and the cost of which was being paid at the time of the assessment, the judge may obtain a refund “R” computed, at the date on which the judge ceases to pay those amounts, as follows:
MVd - (Ma X MVe) = R, where
—
Va
“MVd” is the total amount paid by the judge to be entitled to the advantage provided for in section 244.9 of the Courts of Justice Act (chapter T-16) or in section 25 of the Act to amend the Courts of Justice Act with respect to the pension plans of the judges of the Court of Québec, to the date on which the judge ceased the payments, with the interest provided for in section 244.12 of the Act, and accrued to the date on which the judge ceased the payments;
“Ma” is the amount awarded to the spouse at the date of assessment;
“Va” is the value of the total benefits accrued to the judge at the date of assessment;
“MVe” is the amount paid by the judge to be entitled to the advantage provided for in section 244.9 of the Courts of Justice Act or in section 25 of the Act to amend the Courts of Justice Act with respect to the pension plans of the judges of the Court of Québec, until the date of assessment, with the interest provided for in section 244.12 of the Act, and accrued from the date of assessment to the date on which the judge ceased the payments.