7. Where the accrued benefits consist in a refund of contributions under section 224.4 of the Act, in a refund of contributions under section 244.4 of the Act or in a refund of amounts under section 246.14.2 of the Act, the value of those benefits corresponds to the amounts paid and the amounts transferred to this plan, with interest computed in accordance with the Act and accrued to the date of assessment as though the refund had been issued at that date. The same applies in respect of the value of the benefits accrued for the period of the marriage or civil union.
O.C. 994-2008, s. 7; S.Q. 2017, c. 30, s. 25.