110. Section 104 applies to an employee who is entitled to a deferred pension. However, that section and section 105 do not apply to a person who ceased to be a member of the Government and Public Employees Retirement Plan before 31 December 1999 nor to a pensioner under this plan, the Pension Plan of Peace Officers in Correctional Services, the Teachers Pension Plan, the Civil Service Superannuation Plan or pension plans established under sections 9, 10 and 10.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), who holds or returns to pensionable employment under this plan or, if the employee is a pensioner under the plan, who holds pensionable employment under the Government and Public Employees Retirement Plan except, in the case of a pensioner, in respect of the years and parts of a year of service that have already given the pensioner entitlement to the amounts referred to in those sections.
The pension of the spouse of an employee who dies after becoming eligible for a pension and the amounts paid to the spouse or successors of an employee who dies before becoming eligible for a pension must take into account the benefit provided for in section 104.