215.0.0.16. For the purposes of this division, the interest rate corresponds to the annual rate of return realized on the basis of the market value of the non-unionizable employees’ contribution fund at the Caisse de dépôt et placement du Québec.
However, if at the time of a transfer of funds the rate referred to in the first paragraph is not determined, the monthly rates realized on the basis of the market value of the contribution fund of those employees at the Caisse de dépôt et placement du Québec on the date of transfer apply. For the residual period, the rate applicable is the rate determined for the calendar year concerned in the most recent actuarial valuation filed under section 174.