115.10.1. An employee who has held employment in a research centre within the meaning of section 6.2 is entitled to be credited, for pension purposes, with the years and parts of a year of service accumulated in that employment after 3 September 1991, at which time the research centre was subject to one of the sections to which the second paragraph of section 6.2 refers, if, on the date of the application for redemption, the employment is deemed to be pensionable employment or would be if the employee held the employment. For the purposes of this paragraph, any period in which the employee is entitled to salary insurance benefits or in which an employee avails themself of a maternity leave or personal leave in connection with pregnancy or delivery under the provisions concerning parental leave that form part of the employee's conditions of employment is deemed to be a period of service.
To be credited with all or part of that service, the employee is required to pay to Retraite Québec the amount determined under the tariff established by regulation, on the basis of the pensionable salary at the time of receipt of the employee’s application for redemption, according to the number of days and parts of a day to be redeemed out of the number of pensionable days, calculated on the basis of the annual remuneration. The tariff may vary according to the employee’s age, the year of service covered by the redemption and the date of receipt of the application. The regulation may prescribe the terms and conditions governing the application of the tariff. If the employee applies to have only part of that service credited, the most recent service is credited first.
For the purposes of the second paragraph, the pensionable salary of an employee who, at the time of the receipt of their application for redemption, participates in the plan but does not hold pensionable employment is established by regulation. This rule also applies to the establishment of the pensionable salary of an employee who retires on the day following the day on which the employee ceases to participate in the plan and applies simultaneously for a pension and for credit for a period between the dates specified in this section.
2010, c. 11, s. 31; 2011, c. 24, s. 8; 2015, c. 20, s. 61; 2022, c, 22, ss. 287 and 288.