55.0.1. Notwithstanding any inconsistent provision, the Member to whom this Act applies who, before the Act applied to him, had a period of absence without pay while participating in the pension plan established under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1), the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2), the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the Act respecting the Teachers Pension Plan (chapter R-11), the Act respecting the Civil Service Superannuation Plan (chapter R-12) or the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) may, if the Member applies therefor, be credited with that period of absence under the last of those plans in which the Member participated. The Member may also be credited, under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, according to the last plan in which the Member participated, with a period during which the Member held casual employment within the meaning of the Act respecting the Government and Public Employees Retirement Plan. In addition, the Member referred to in the first paragraph who had a period of absence without pay while participating in the Teachers Pension Plan or the Civil Service Superannuation Plan and whose years of service credited under any of those plans have not been credited under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, may be credited with such a period under the Teachers Pension Plan or the Civil Service Superannuation Plan, as the case may be.
For the purposes of this section, the provisions of the plans under which the redemption is made are the provisions in force on 1 August 2002 or on the date of receipt of the application, if it is subsequent to that date, and the provisions apply with the necessary modifications. For the determination of the redemption costs, the Member is considered not to be receiving a pensionable salary on the date of the receipt of the application within the meaning of the pension plans concerned.
The Member to whom this Act applies and to whom section 2 of the Order in Council respecting the designation of classes of employees and the determination of special provisions pursuant to section 10.1 of the Act respecting the Government and Public Employees Retirement Plan No. 245-92 dated 26 February 1992 (1992, G.O. 2, 1051) already applied, may avail himself or herself of section 20 of that order.
This section applies only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).