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R-9.2 - Act respecting the Pension Plan of Peace Officers in Correctional Services

Section 72
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72. Subject to section 73, contributions are refunded with interest, compounded annually, at the rates given for each period in Schedule II to the date determined in each of the relevant sections and at the rate determined in Schedule III, in force on that date, unless otherwise provided, from the day following that date. Contributions accrued with interest during the period of application of the rates determined in Schedule II may not be less than the contributions.
For the purpose of computing the interest, the following conditions apply:
(1)  the employee contributions within the meaning of section 71 and relating to a year, except those to which subparagraphs 2 to 4 apply, are deemed to have been received at the midpoint of the period during which the employee was a member of this plan during the year;
(2)  in respect of the sums paid for the redemption of service credited or counted under the plan, the interest is computed from the date of their payment;
(3)  in respect of the sums relating to the service of the employee while the employee was a member of a pension plan mentioned in section 143.3, the interest is computed from the date on which the employee began to pay contributions to this plan; and
(4)  in respect of the sums the employee paid into a pension plan out of which service was transferred to this plan under section 41.7 or 133, the interest is computed from the date the sums concerned were transferred.
The other conditions for computing the interest on the contributions are established by regulation.
1987, c. 107, s. 72; 2002, c. 30, s. 16; 2004, c. 39, s. 25; 2006, c. 55, s. 9; 2007, c. 43, s. 35; 2013, c. 9, s. 19.
72. Subject to section 73, contributions are refunded with interest, compounded annually, at the rates determined for each period in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) to the date determined in each of the relevant sections, and at the rate determined in Schedule VII to that Act, in force on that date, unless otherwise provided, from the day following that date. Contributions accrued with interest during the period of application of the rates determined in Schedule VI may not be less than the contributions.
For the purpose of computing the interest, the following conditions apply:
(1)  the employee contributions within the meaning of section 71 and relating to a year, except those to which subparagraphs 2 to 4 apply, are deemed to have been received at the midpoint of the period during which the employee was a member of this plan during the year;
(2)  in respect of the sums paid for the redemption of service credited or counted under the plan, the interest is computed from the date of their payment;
(3)  in respect of the sums relating to the service of the employee while the employee was a member of a pension plan mentioned in section 143.3, the interest is computed from the date on which the employee began to pay contributions to this plan; and
(4)  in respect of the sums the employee paid into a pension plan out of which service was transferred to this plan under section 41.7 or 133, the interest is computed from the date the sums concerned were transferred.
The other conditions for computing the interest on the contributions are established by regulation.
1987, c. 107, s. 72; 2002, c. 30, s. 16; 2004, c. 39, s. 25; 2006, c. 55, s. 9; 2007, c. 43, s. 35.
72. Subject to section 73, contributions are refunded with interest, compounded annually, at the rates determined for each period in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) to the date determined in each of the relevant sections, and at the rate determined in Schedule VII to that Act, in force on that date, unless otherwise provided, from the day following that date. Contributions accrued with interest during the period of application of the rates determined in Schedule VI may not be less than the contributions. For the purposes of computing the interest, the contributions are deemed to be received at the mid-point of the year of the payment and the interest is computed up to the first day of the month in which the refund is made.
However, in respect of contributions relating to the service of the employee while he was a member of a pension plan referred to in section 143.3, the interest is computed from the date on which he begins to pay contributions under this plan and, in respect of contributions paid by the employee into a pension plan out of which service was transferred to this plan under sections 41.7 and 133, the interest is computed from the date the sums concerned were transferred.
1987, c. 107, s. 72; 2002, c. 30, s. 16; 2004, c. 39, s. 25; 2006, c. 55, s. 9.
72. Subject to section 73, contributions are refunded with interest, compounded annually, at the rates determined for each period in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) to the date determined in each of the relevant sections, and at the rate determined in Schedule VII to that Act, in force on that date, unless otherwise provided, from the day following that date. Contributions accrued with interest during the period of application of the rates determined in Schedule VI may not be less than the contributions. For the purposes of computing the interest, the contributions are deemed to be received at the mid-point of the year of the payment and the interest is computed up to the first day of the month in which the refund is made.
However, in respect of contributions relating to the service of the employee while he was a member of a pension plan referred to in section 143.3, the interest is computed from the date on which he begins to pay contributions under this plan and, in respect of contributions paid by the employee into a pension plan out of which service was transferred to this plan under sections 41.7 and 133, the interest is computed from the date the sums concerned were transferred.
For the purposes of this Act, subject to any contrary provision, the word “interest” used alone refers to the interest compounded annually at the rates determined for each period in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan.
1987, c. 107, s. 72; 2002, c. 30, s. 16; 2004, c. 39, s. 25.
72. Subject to section 73, contributions are refunded with interest, compounded annually, at the rates determined for each period in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10). For the purposes of computing the interest, the contributions are deemed to be received at the mid-point of the year of the payment and the interest is computed up to the first day of the month in which the refund is made.
However, in respect of contributions relating to the service of the employee while he was a member of a pension plan referred to in section 143.3, the interest is computed from the date on which he begins to pay contributions under this plan and, in respect of contributions paid by the employee into a pension plan out of which service was transferred to this plan under sections 41.7 and 133, the interest is computed from the date the sums concerned were transferred.
1987, c. 107, s. 72; 2002, c. 30, s. 16; 2004, c. 39, s. 25.
72. Subject to section 73, contributions are refunded with interest, compounded annually, at the rates determined for each period in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10). For the purposes of computing the interest, the contributions are deemed to be received at the mid-point of the year of the payment and the interest is computed up to the first day of the month in which the refund is made.
However, in respect of contributions relating to the service of the employee while he was a member of a pension plan referred to in section 22, the interest is computed from the date on which he begins to pay contributions under this plan and, in respect of contributions paid by the employee into a pension plan out of which service was transferred to this plan pursuant to the second paragraph of section 24 and section 133, the interest is computed from the date of the application in the case of section 24 and from the date of the transfer of the funds in the case of section 133.
1987, c. 107, s. 72; 2002, c. 30, s. 16.
72. Subject to section 73, contributions are refunded with interest, compounded annually, at the rates determined, for each period, under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10). For the purposes of computing the interest, the contributions are deemed to be received at the mid-point of the year of the payment and the interest is computed up to the first day of the month in which the refund is made.
However, in respect of contributions relating to the service of the employee while he was a member of a pension plan referred to in section 22, the interest is computed from the date on which he begins to pay contributions under this plan and, in respect of contributions paid by the employee into a pension plan out of which service was transferred to this plan pursuant to the second paragraph of section 24 and section 133, the interest is computed from the date of the application in the case of section 24 and from the date of the transfer of the funds in the case of section 133.
1987, c. 107, s. 72.
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