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

À jour au 1^er juin 2017

Ce document a valeur officielle.

chapter R-9.2

Act respecting the Pension Plan of Peace Officers in Correctional Services

1990, c. 87, s. 14.

CHAPTER I SCOPE

2004, c. 39, s. 1.

DIVISION I PERSONS COVERED AND PENSIONABLE EMPLOYMENTS

2004, c. 39, s. 1.

1. The Pension Plan of Peace Officers in Correctional Services applies

(1)  from 1 January 1988, to every peace officer included in the bargaining unit certified as the Union des agents de la paix en institutions pénales and designated since 21 August 1990 under the name Syndicat des agents de la paix en services correctionnels du Québec;

(2)  from 1 January 1991, to every peace officer who would be included in the unit referred to in paragraph 1 if that peace officer were not, in the course of duty, temporarily representing the employer in its relations with the employees;

(3)  from 1 January 1992, to every person who holds employment in a correctional facility as a manager referred to in the Directive concernant l’ensemble des conditions de travail des cadres intermédiaires oeuvrant en établissement de détention à titre d’agents de la paix à l’exclusion des directeurs des établissements de détention (C.T. 170451 dated 11 April 1989) or in the Directive concernant l’ensemble des conditions de travail des cadres intermédiaires oeuvrant en établissement de détention à titre de directeurs des établissements de détention (C.T. 170452 dated 11 April 1989) and subsequent amendments, and who is classified as a manager referred to in the directive, subject to paragraph 5 of section 3;

(4)  from 1 January 1992, to every person belonging to certain classes of employees of the Institut Philippe Pinel, as determined by regulation, subject to paragraph 5 of section 3. The regulation may also, despite any inconsistent provision of this Act, except the provisions of Chapter V.1, contain special provisions applicable to the classes of employees so determined. This regulation may have effect for up to 12 months before its adoption.

1987, c. 107, s. 1; 1990, c. 87, s. 15; 2004, c. 39, s. 1; 2002, c. 24, s. 209.

1.1. (Replaced).

1991, c. 77, s. 8; 1992, c. 16, s. 1; 1992, c. 67, s. 13; 2004, c. 39, s. 1.

2. This plan also applies from 1 January 2005 to a person referred to in sections 4 to 5.1, as they read before 31 December 2004, to the extent that the person was a member of the plan on the latter date and would have continued to be a member of the plan on 1 January 2005 had those sections not been repealed.

1987, c. 107, s. 2; 1988, c. 82, s. 170; 1991, c. 14, s. 2; 1991, c. 77, s. 9; 1992, c. 67, s. 14; 2001, c. 31, s. 236; 2004, c. 39, s. 1.

3. The plan does not apply to a person who

(1)  is under 18 years of age;

(2)  becomes an employee on or after 31 December of the year in which the employee attains 69 years of age;

(3)  is a member of the Sûreté du Québec;

(4)  is a Member of the National Assembly;

(5)  could have elected to become a member of this plan under the second paragraph of section 1.1 as it read before 1 January 2005 but did not do so and did not cease to be a member of the initial pension plan;

(6)  is excluded by regulation from the plan by reason of the person’s class or conditions of employment, remuneration or mode of remuneration; or

(7)  is referred to under the fifth paragraph of section 23 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1).

1987, c. 107, s. 3; 1995, c. 70, s. 5; 2004, c. 39, s. 1.

4. For the purposes of this Act, the person to whom this plan applies is considered as an employee unless that person is a pensioner under this plan, the Government and Public Employees Retirement Plan, the Teachers Pension Plan, the Civil Service Superannuation Plan, the Pension Plan of Management Personnel, the Pension Plan of Certain Teachers or a pension plan established under sections 9, 10 and 10.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).

1987, c. 107, s. 4; 1990, c. 87, s. 16; 2004, c. 39, s. 1.

4.1. (Replaced).

1990, c. 87, s. 16; 2004, c. 39, s. 1.

5. An employee ceases to be a member of the plan on 31 December of the year in which the employee attains 69 years of age.

1987, c. 107, s. 5; 2000, c. 8, s. 242; 2004, c. 39, s. 1.

5.0.1. (Replaced).

1995, c. 70, s. 6; 2004, c. 39, s. 1.

5.1. (Replaced).

1992, c. 67, s. 15; 1995, c. 70, s. 7; 2000, c. 8, s. 242; 2004, c. 39, s. 1.

6. Pensionable employment under this plan is employment held by an employee referred to in section 1.

Pensionable employment under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) becomes, in respect of an employee who qualifies for membership in this plan, pensionable employment under this plan from the day after the day on which the employee becomes qualified.

1987, c. 107, s. 6; 2004, c. 39, s. 1.

DIVISION II MEMBERSHIP

2004, c. 39, s. 1.

7. For the purposes of this plan, an employee is a member of a pension plan from the first day on which the employee holds pensionable employment. However, an employee who, before becoming a member of this plan, obtained the transfer of past service to this plan is deemed to have become a member of the plan on the date on which the Retraite Québec established under section 1 of the Act respecting Retraite Québec (chapter R-26.3), received the application for the redemption of the past service.

For the purposes of this plan, an employee is deemed to hold pensionable employment when the employee holds full-time or part-time employment, which includes any period during which the employee is absent without pay, is eligible for salary insurance benefits or, in the case of a female employee, is on maternity leave. When an employee holds employment for which the basis of remuneration is 200 days, the employee is also deemed to hold pensionable employment until the end of the employment contract if the contract ends on 30 June of any year.

For the purposes of this plan, salary insurance means the salary insurance that is mandatory for the employee but does not include the salary insurance referred to in section 42.1.

The Government shall identify by regulation the classes of employees who hold pensionable employment for which the basis of remuneration is 200 days.

1987, c. 107, s. 7; 1991, c. 77, s. 10; 1992, c. 67, s. 16; 1997, c. 71, s. 6; 2004, c. 39, s. 1; 2006, c. 49, s. 77; 2008, c. 25, s. 34; 2015, c. 20, s. 61.

8. Membership in a pension plan continues as long as the employee remains an employee within the meaning of the plan.

However, for the purposes of eligibility for and computation of benefits under this plan, the membership of an employee who ceases to be an employee within the meaning of this plan for any period during which pensionable employment is not held is deemed to have ceased,

(1)  if the employee is not eligible for a pension, on the last day the employee held pensionable employment or, where applicable, on the date Retraite Québec received an application for redemption pursuant to which years and parts of a year of service were credited or counted under the plan, if such date is subsequent to the last day referred to above;

(2)  if the employee is eligible for a pension, on the first day the employee became eligible, beginning on the day or date that would have been considered if paragraph 1 had applied.

1987, c. 107, s. 8; 1988, c. 82, s. 171; 1991, c. 77, s. 11; 1997, c. 71, s. 7; 2004, c. 39, s. 1; 2015, c. 20, s. 61.

DIVISION III QUALIFICATION

2004, c. 39, s. 1.

8.1. An employee qualifies for membership in this plan on the day the employee has accumulated 10 years of service.

The following years and parts of a year of service are taken into account for qualification purposes:

(1)  those credited in pensionable employment under the first paragraph of section 6;

(2)  those credited in pensionable employment under the first paragraph of section 6 which must be credited again under section 25;

(3)  those credited under section 143.3; and

(4)  those which must be credited again under section 24.

For the purposes of subparagraphs 1 and 2 of the second paragraph, only the days and parts of a day for which the employee paid or was exempt from contributions must be counted in the total service, including those referred to in section 20 and those credited under section 21.

2004, c. 39, s. 1.

8.2. Despite section 8.1, the years and parts of a year of service taken into account under this plan before the employee, qualified or not, took advantage of a transfer agreement signed under section 133 are not taken into account for qualification purposes if the employee was a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel before the service was credited once again under this plan in application of the agreement.

2004, c. 39, s. 1.

8.3. The qualification of an employee under this plan prevails over the qualification of the employee under the Act respecting the Pension Plan of Management Personnel (chapter R-12.1).

2004, c. 39, s. 1.

8.4. Despite section 8.1, the employee referred to in section 2 is qualified under this plan on 1 January 2005.

The employee who, before 1 January 2005, accumulated the 10 years of service required for qualification purposes is qualified under this plan on that date.

2004, c. 39, s. 1.

DIVISION IV TERMINATION OF MEMBERSHIP AND BENEFITS PAYABLE TO NON-QUALIFIED EMPLOYEES OR PERSONS

2004, c. 39, s. 1.

8.5. This division applies to an employee or a person who has been a member of this plan, who was not qualified under it and who is not a pensioner within the meaning of section 4, who applies for benefits under this plan and is or was a member of the Government and Public Employees Retirement Plan, the Pension Plan of Management Personnel, the Teachers Pension Plan or the Civil Service Superannuation Plan. However, this division does not apply to a person or employee whose years and parts of a year of service credited or counted under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel are credited or counted under this plan in application of Chapter IX.1 on successive membership and who, since 1 January 2005, has not again become a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel.

2004, c. 39, s. 1.

8.6. An application for benefits under this Act submitted by an employee or a person referred to in section 8.5 is considered an application for benefits under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12). However, the application for benefits is not considered an application for the payment before the age of 65 of a deferred pension payable under those plans.

An application for benefits submitted by an employee or a person referred to in section 8.5 under the Act respecting the Government and Public Employees Retirement Plan, the Act respecting the Pension Plan of Management Personnel, the Act respecting the Teachers Pension Plan or the Act respecting the Civil Service Superannuation Plan is considered an application for benefits under this Act.

To be eligible for benefits under a pension plan referred to in the first paragraph, the employee or person must no longer be a member of any of the plans.

2004, c. 39, s. 1.

8.7. If an employee or a person is eligible for a pension under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel or if that employee or person would be eligible for a pension under one of those plans if the years and parts of a year of service credited or counted under this plan, for which contributions were not reimbursed, were credited or counted under one of those plans, the employee or person shall retire under that other plan. However, for the purposes of eligibility for and computation of benefits under those plans, the membership of the employee or person is deemed to have ceased on the date the employee or person ceased to be a member of this plan under section 8, the Government and Public Employees Retirement Plan under section 3.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), or the Pension Plan of Management Personnel under section 9 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), whichever is latest. In the event of death, the application for benefits is deemed to have been made on the day of the death.

2004, c. 39, s. 1.

8.8. If an employee or a person who was a member of the Teachers Pension Plan or the Civil Service Superannuation Plan and who did not, on a later date, become a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel before becoming a member of this plan would become eligible for a pension under the Government and Public Employees Retirement Plan if the years and parts of a year of service credited or counted under this plan, the Teachers Pension Plan or the Civil Service Superannuation Plan, for which contributions were not reimbursed, were credited or counted under the Government and Public Employees Retirement Plan, that employee or person shall retire under the Government and Public Employees Retirement Plan. For the purposes of eligibility for benefits under the Government and Public Employees Retirement Plan, this plan, the Teachers Pension Plan or the Civil Service Superannuation Plan and computation of those benefits, membership of the employee or person in these plans is deemed to have ceased on the date the employee or person ceased to be a member of this plan under section 8, the Teachers Pension Plan under section 2.2 of the Act respecting the Teachers Pension Plan (chapter R-11) or the Civil Service Superannuation Plan under section 55.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), whichever is latest. In the event of death, the application for benefits is deemed to have been made on the day of the death.

2004, c. 39, s. 1.

CHAPTER II PENSIONABLE SALARY, YEARS OF SERVICE, HARMONIZED SERVICE AND REDEMPTION OF SERVICE

2004, c. 39, s. 2; 2007, c. 43, s. 14.

DIVISION I PENSIONABLE SALARY

9. The pensionable salary of an employee is the basic salary paid to the employee in the course of a calendar year.

The pensionable salary of an employee on maternity leave is the basic salary to which she would have been entitled if she had not taken maternity leave.

The pensionable salary of an employee on paternity or adoption leave is the basic salary the employee would have been entitled to receive if the employee had not been on such leave for the period during which the employee receives benefits, or would receive benefits if the employee had applied for them, under the Québec parental insurance plan established by the Act respecting parental insurance (chapter A-29.011) or the employment insurance plan established by the Employment Insurance Act (S.C. 1996, c. 23).

The pensionable salary of an employee during a period of absence covered by salary insurance is the basic salary the employee would have been entitled to receive if the employee had been at work.

Despite the fourth paragraph, the pensionable salary of an employee or person who receives benefits under the mandatory basic long-term salary insurance plan applicable to management personnel in the public and parapublic sectors or a mandatory supplementary salary insurance plan referred to in section 20 is, from the 105th week, the pensionable salary established at the end of the 104th week of disability. The pensionable salary is then adjusted annually according to the conditions set out in the insurance contract.

Unless included by government regulation, bonuses, allowances, compensations and other additional remuneration are not included in the basic salary.

1987, c. 107, s. 9; 1988, c. 82, s. 172; 1991, c. 77, s. 12; 2006, c. 55, s. 2; 2010, c. 11, s. 16; 2014, c. 11, s. 2.

9.1. When the pensionable salary of an employee who ceases to be a member of the plan at the end of a year is related to service credited for the last days of membership during that year but is paid at the beginning of the following year, it is deemed to be pensionable salary for the year in which it is paid even if no service is credited for that year.

2007, c. 43, s. 15.

10. (Repealed).

1987, c. 107, s. 10; 1988, c. 82, s. 173.

11. Notwithstanding section 9, any lump sum paid to an employee as an increase or adjustment of the pensionable salary for a previous year shall be included in the pensionable salary for the year in which it is paid even if no service is credited for that year. The same applies for a lump sum paid to a pensioner or a person who ceased to be a member of the plan if the lump sum is paid as an increase or adjustment of the salary for a period prior to the pensioner’s or person’s membership in the plan.

1987, c. 107, s. 11; 1988, c. 82, s. 174; 1990, c. 32, s. 2; 2007, c. 43, s. 16.

12. The pensionable salary of an employee who is released for union activities is the salary paid to him by his employer and, where such is the case, any salary paid to him by the Syndicat des agents de la paix en services correctionnels du Québec.

The Syndicat des agents de la paix en services correctionnels du Québec shall pay the employer’s contribution in respect of that employee.

1987, c. 107, s. 12; 1990, c. 87, s. 104.

13. The pensionable salary of an employee in a calendar year shall not be less than the basic salary to which he is entitled in that year, determined in accordance with the conditions of employment applicable to him and taking into account the last paragraph of section 9, with the exception of any lump sum paid subsequently as an increase or adjustment of the pensionable salary for that year.

1987, c. 107, s. 13; 1988, c. 82, s. 175; 2007, c. 43, s. 17; 2010, c. 11, s. 17.

14. The pensionable salary of an employee who simultaneously holds more than one pensionable employment in a year is the aggregate of the salary paid to him for all such employments if the total service credited to him in respect of such employments is equal to one year or less.

If the total service credited in respect of the pensionable employments of the employee is reduced under section 16, the pensionable salary of the employee is equal to the total of the following amounts:

(1)   the pensionable salary for each employment in respect of which service is credited in full; and

(2)  the pensionable salary for the employment in respect of which service is credited in part, multiplied by the service credited in respect of that employment over the service accumulated in such employment.

1987, c. 107, s. 14; 1988, c. 82, s. 176; 1991, c. 77, s. 13; 1995, c. 46, s. 2; 2004, c. 39, s. 3; 2007, c. 43, s. 18.

14.1. Notwithstanding sections 9 to 14, the pensionable salary of an employee for one year of service shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

For the purposes of the first paragraph, the pensionable salary of an employee who is credited with less than one year of service for service accumulated in a calendar year must not exceed

(1)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the service credited to the employee during a year, if the basis of remuneration for the pensionable employment held by the employee is 200 days; or

(2)  the amount obtained by multiplying the salary required to reach the limit referred to in the first paragraph by the harmonized service for the year, if the basis of remuneration for the pensionable employment held by the employee is 260 days.

This section does not apply to the pensionable salary for a year during which the employee, pensioner or person referred to in section 11 receives pensionable salary but is not credited with any service.

1991, c. 77, s. 14; 1992, c. 67, s. 17; 2004, c. 39, s. 4; 2007, c. 43, s. 19; 2008, c. 25, s. 35.

14.2. For the purposes of this Act, “pensionable salary” refers to the pensionable salary determined in accordance with this division. However, section 14.1 is excluded from this reference in respect of the years prior to 1 January 1992.

2004, c. 39, s. 5.

DIVISION II YEARS OF SERVICE

2004, c. 39, s. 6.

§ 1 . — Service under this plan

2004, c. 39, s. 6.

15. One year or part of a year of service is credited, for each calendar year, to the employee for the service accumulated if the contributions have been paid and not refunded and for service that is otherwise credited to the employee under this Act.

Service is credited according to the number of days and parts of a day for which the employee paid or was exempt from contributions and the days and parts of a day otherwise credited to the employee out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration. The days and parts of a day are rounded to the fourth decimal.

1987, c. 107, s. 15; 1997, c. 71, s. 8; 2004, c. 39, s. 6; 2007, c. 43, s. 20.

16. If an employee simultaneously holds more than one pensionable employment with the same employer under the plan, the service accumulated by the employee is credited up to one year of service, beginning with service in respect of the employment to which the highest annual basic salary that is paid or would have been paid to the employee under the conditions of employment applicable on the last day credited in the year is attached.

However, no employee may, in the year in which the employee becomes a member of this plan, be credited with more service than the number of contributory days comprised between the date on which the employee becomes a member of this plan and the end of that year. During the year in which the employee retires or becomes entitled to a deferred pension, the employee may not be credited with more service than the number of contributory days comprised between 1 January and the date the employee ceased to be a member of the plan.

As a result of the application of the first two paragraphs, an employee is deemed to hold only one pensionable employment with the same employer.

If an employee simultaneously holds more than one pensionable employment with different employers under this plan, the first two paragraphs apply, once the first three paragraphs have been applied, if necessary, in respect of the service accumulated with each employer.

1987, c. 107, s. 16; 2004, c. 39, s. 6; 2007, c. 43, s. 21.

17. If an employee who does not qualify for membership in this plan holds pensionable employment simultaneously under this plan and under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, the total service credited to the employee under this plan, in accordance with sections 15 and 16, and the total service credited to the employee under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel cannot exceed one year.

1987, c. 107, s. 17; 1992, c. 16, s. 2; 2002, c. 30, s. 5; 2004, c. 39, s. 6.

17.1. (Replaced).

2002, c. 30, s. 6; 2004, c. 39, s. 6.

17.2. (Replaced).

2002, c. 30, s. 6; 2004, c. 39, s. 6.

18. The days and parts of a day of a period during which an employee receives salary insurance benefits or during which the employee would receive such benefits were it not for the waiting period prescribed by the salary insurance plan or were the employee not receiving a disability benefit under the Act respecting the Québec Pension Plan (chapter R-9) or an income replacement indemnity under the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Automobile Insurance Act (chapter A-25), the Act to promote good citizenship (chapter C-20), the Crime Victims Compensation Act (chapter I-6) or any other Act, other than an Act of Québec having the same effect, are credited without contributions up to three years of service for each period of eligibility.

The days and parts of a day during which a female employee receives the income replacement indemnity provided for in section 36 of the Act respecting occupational health and safety (chapter S-2.1) by reason of the exercise of a right granted under sections 40, 41 and 46 of the said Act, are credited without contributions up to two years of service for each period of eligibility.

1987, c. 107, s. 18; 1988, c. 82, s. 177; 1990, c. 87, s. 17; 1991, c. 77, s. 15; 2004, c. 39, s. 6; 2010, c. 11, s. 18.

18.1. The contributions of an employee covered by the mandatory basic long-term salary insurance plan applicable to management personnel in the public and parapublic sectors are paid into the plan by the insurer until the date set in the insurance contract.

The contributions of an employee covered by a mandatory supplementary salary insurance plan referred to in section 20, that is in force on 31 December 2009 and that provides on that date that the insurer pay the contributions into the plan, are paid until the employee reaches the age of 65 or retires, whichever comes first.

The days and parts of a day of a period during which the insurer pays the contributions into the plan on behalf of the employee are credited to the employee in respect of the employment giving the employee entitlement to salary insurance benefits.

2010, c. 11, s. 19.

19. An employee referred to in the first paragraph of section 18 who, under the salary insurance plan provided for in the employee’s conditions of employment, is entitled to salary insurance benefits for a maximum period of two years of service continues to be a member of the plan during the year following the last day of that two-year period, even if the employer terminated the employee’s employment, if on that day the employee was disabled within the meaning of the salary insurance plan.

During that year, the service credited to the employee or to a person exempt from contributions is the service that would have been credited to the employee or person if such employment had been held, and the pensionable salary is the salary the employee or person would have received.

However, the service credited to an employee or person who dies, resigns or retires during the year following the two-year period referred to in the first paragraph is reduced by the period comprised between the date of the event and the end of that year. The service credited is also reduced by the period comprised between the date on which the employee is entitled, following an application to that effect, to the amount referred to in section 74.1 or 74.8 and the end of that year.

The service credited under this section to an employee who returns to pensionable employment during the two-year period is reduced by the period comprised between the first day on which the employee holds such employment and the end of the year.

1987, c. 107, s. 19; 1988, c. 82, s. 178; 2004, c. 39, s. 6.

20. A person referred to in paragraph 1, 2 or 4 of section 1 who receives benefits under a mandatory supplementary salary insurance plan pursuant to the applicable conditions of employment shall continue to be a member of this plan in respect of the employment that gives entitlement to the benefits even if the employer has terminated the person’s employment. The person shall continue to be a member as long as the benefits are being received or would have been received had it not been for the reduction applied to them following payment of a salary as a result of a career reorientation, demotion or new classification, payment of a disability benefit under the Act respecting the Québec Pension Plan (chapter R-9), payment of an income replacement indemnity under the Act respecting industrial accidents and occupational diseases (chapter A-3.001) or the Automobile Insurance Act (chapter A-25), or payment of an employment income, until the person becomes entitled to a pension under subparagraph 2 or 3 of the first paragraph of section 44 or attains 65 years of age, whichever comes first.

The exemption from contributions provided for in section 18 of this Act applies and, thereafter, the insurer shall pay an amount equal to 217.39% of the contribution referred to in the first paragraph of section 42, 100% of which represents the employee contribution and 117.39% of which represents the employer contribution, and an amount equal to 100% of the contribution referred to in the second paragraph of that section. The second and third paragraphs of section 18.1 apply to the person described in the first paragraph of this section.

The first and second paragraphs do not apply to an employee who receives benefits under a mandatory basic long-term salary insurance plan applicable to management personnel in the public and parapublic sectors.

1987, c. 107, s. 20; 1988, c. 82, s. 179; 2001, c. 31, s. 237; 2004, c. 39, s. 6; 2010, c. 11, s. 20; 2013, c. 9, s. 1.

21. The days and parts of a day of a maternity leave are credited to the employee without contributions for up to 135 contributory days.

If the employee holds more than one pensionable employment in a year, the days and parts of a day of maternity leave are credited to her before any other service.

However, the employee must apply to Retraite Québec to be credited with the days and parts of a day of a maternity leave in progress on 1 January 1988 or which began at the latest on 31 December 1988 while she was covered under paragraph 1 of section 1.

1987, c. 107, s. 21; 2002, c. 30, s. 28; 2004, c. 39, s. 6; 2006, c. 55, s. 3; 2015, c. 20, s. 61.

22. The days and parts of a day of absence that are totally compensated out of accumulated sick leave are credited to the employee only if the contributions have been paid. This rule applies even in cases provided for in sections 18 and 21.

1987, c. 107, s. 22; 2001, c. 31, s. 238; 2004, c. 39, s. 6.

§ 2 . — Service under another plan

2004, c. 39, s. 6.

23. Subject to sections 24 and 25, the years and parts of a year of service credited to an employee and the years and parts of a year of service for which pension credit was granted to the employee under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12), must be credited under this plan on an actuarially equivalent basis established on the day following the date the employee qualifies for membership in this plan, if the contributions have not been refunded to the employee.

The years and parts of a year of service are credited beginning with the most recent service, until the actuarial value of the benefits established in respect of those years and parts of a year of service under this plan reaches the actuarial value of the benefits accrued under the other pension plans concerned, without exceeding the total service credited or counted under each of the other plans.

If the years and parts of a year of service are credited or counted under more than one of the pension plans referred to in the first paragraph, the total service credited or counted under each of those plans is used for retirement eligibility purposes to establish the actuarial value of the benefits accrued under each plan.

The actuarial values of the benefits are established on the basis of actuarial assumptions and methods determined by regulation and which may vary according to the pension plans and the benefits concerned.

1987, c. 107, s. 23; 1991, c. 77, s. 16; 1992, c. 16, s. 3; 2004, c. 39, s. 6.

24. The years and parts of a year of service referred to in section 143.3, which are no longer credited under this plan to the employee referred to in section 23 by reason of section 143.8, must once again be fully credited under this plan on the day following the date on which the employee qualifies for membership in this plan after 31 December 2004, if the contributions have not been refunded to the employee. The same applies if the employee is referred to in section 143.25.

1987, c. 107, s. 24; 1988, c. 82, s. 180; 1990, c. 87, s. 18; 1991, c. 77, s. 17; 1992, c. 16, s. 3; 1992, c. 67, s. 18; 2004, c. 39, s. 6.

24.1. (Replaced).

1990, c. 87, s. 19; 1997, c. 50, s. 11; 2002, c. 30, s. 28; 2004, c. 39, s. 6.

25. The years and parts of a year of service credited to the employee referred to in section 23 under this plan and the years and parts of a year of service for which pension credit was granted to the employee under this plan and that were credited under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel before 1 January 2005, under sections 143.5 and 143.9, the second paragraph of section 143.23 or the third paragraph of section 143.24 of this Act, section 115.7 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 149 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), as it read before 1 January 2005, must be credited once again under this plan on the day following the date the employee qualifies for membership in this plan after 31 December 2004, as though those sections had not applied. However, the years and parts of a year of service counted under this plan and for which pension credit was granted are credited in accordance with section 23.

However, if an employee received a refund of contributions under section 41 of this Act as it read before 1 January 2005, the years and parts of a year of service referred to in the first paragraph shall be credited under this plan in proportion to the amount of the actuarial value of the benefits accrued under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel over the total amount of contributions accumulated under sections 71 to 73, as they read before 1 January 2005. The amounts are those used for the purposes of section 41.

The years and parts of a year of service referred to in the first and second paragraphs are credited beginning with the most recent service.

1987, c. 107, s. 25; 2002, c. 30, s. 28; 2004, c. 39, s. 6.

26. An employee may be credited with all or part of the years and parts of a year of service not credited under this plan by reason of section 23 and the first paragraph of section 25 by paying to Retraite Québec the difference between the actuarial values of the benefits resulting from those years and parts of a year of service.

An employee referred to in the second paragraph of section 25 may be credited with all or part of the years and parts of a year of service not credited under this plan by paying to Retraite Québec an amount equal to the refund referred to in the second paragraph of that section.

The years and parts of a year of service referred to in the first and second paragraphs are credited beginning with the most recent service.

The amount to be paid by the employee bears interest, compounded annually, at the rates given for each period in Schedule III, from the first day of the month that follows the date on which the actuarial values are established to the date the application is received at Retraite Québec and at the rate determined in Schedule III to that Act from the day following that date to the date of the redemption proposal made by Retraite Québec. For the purposes of the second paragraph, however, interest runs from the first day of the month during which Retraite Québec paid the refund instead of the first day of the month following the date on which the actuarial values are established.

Section 30 applies to service redeemed under this section.

1987, c. 107, s. 26; 1990, c. 87, s. 20; 2002, c. 30, s. 28; 2004, c. 39, s. 6; 2013, c. 9, s. 2; 2015, c. 20, s. 61.

27. Retraite Québec shall refund to a person who becomes subject to section 109.3 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or to section 138.2 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) any amounts paid under section 40 of this Act, as it read before 1 January 2005, to be credited with the years and parts of a year of service referred to in that section 109.3 or 138.2, with interest.

1987, c. 107, s. 27; 1988, c. 82, s. 181; 2001, c. 31, s. 239; 2004, c. 39, s. 6; 2015, c. 20, s. 61.

DIVISION II.1 HARMONIZED SERVICE OF EMPLOYEES HOLDING PENSIONABLE EMPLOYMENT FOR WHICH THE BASIS OF REMUNERATION IS 260 DAYS

2007, c. 43, s. 22; 2008, c. 25, s. 36.

27.1. Harmonized service is computed for an employee holding pensionable employment for which the basis of remuneration is 260 days in order to reconcile the pensionable salary for a calendar year with the number of days and parts of a day credited to the employee for that year and for the last days of the previous year or the first days of the following year, as the case may be.

The harmonized service is established by dividing the number of days and parts of a day for which the employee paid or was exempt from contributions and the number of days and parts of a day otherwise credited to the employee, included in the pensionable salary reference period for the year and related to the employee’s pensionable salary for that year, by the number of contributory days included in that reference period for the class of employees to which the employee belongs. The days and parts of a day are rounded to the fourth decimal.

The pensionable salary reference period for a year, for employees in the same class, begins on the date of the first day covered by the first pay of the year and ends on the date of the last day covered by the last pay of that year.

Harmonized service is also computed for an employee referred to in section 9.1 for the pensionable salary of the year for which no service is credited.

2007, c. 43, s. 22; 2008, c. 25, s. 37.

27.2. The harmonized service of an employee who simultaneously holds more than one pensionable employment under the plan in a year is the aggregate of that service computed for each employment if the total service credited to the employee in respect of such employments is less than or equal to one year.

If the total service credited in respect of the pensionable employments of the employee is reduced for the purposes of section 16, the harmonized service in respect of the employee’s employments is the aggregate of the harmonized service in respect of each employment for which service is credited in full and the harmonized service in respect of the employment for which service is credited in part. The latter harmonized service is multiplied by the service credited for the latter employment over the service accumulated in such employment.

2007, c. 43, s. 22.

DIVISION III REDEMPTION OF SERVICE IN PENSIONABLE EMPLOYMENT UNDER THIS PLAN

2004, c. 39, s. 6.

28. An employee who has had a period of absence without pay at a time during which pensionable employment was held under this plan may, if the employee so requests, be credited with all or part of a period of absence that was in progress on 1 January 1988 or that began after that date. If that period of absence ended after 31 December 2004, it must have consisted of more than 30 consecutive days or, in the case of a period of part-time absence without pay, of more than 20% of the regular time of a full-time employee holding similar employment.

To redeem a period of absence, the employee must be contributing to the plan on the date the application is received by Retraite Québec, unless the employee is not contributing to the plan under section 18 or section 21. The application must be made after the date on which the period of absence ends. However, such a period may also be redeemed if, at the end of the period, the employee is no longer contributing to the plan by reason of eligibility for a pension, death, a transfer agreement entered into under section 133 or, if the employee contributed after the period of absence, when the employee’s application for redemption and application for pension are received simultaneously at Retraite Québec.

An employee who ceases to be a member of the plan after a period of absence without pay of 30 consecutive days or less for which only part of the amount to be withheld under section 42.0.1 has been withheld may also be credited with that part of the period of absence for which no amount has been withheld.

An employee who holds another pensionable employment under this plan or who holds pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel during a period of absence without pay may not be credited with the days and parts of a day during which that employment is held.

1987, c. 107, s. 28; 2004, c. 39, s. 6; 2007, c. 43, s. 23; 2015, c. 20, s. 61.

29. The amount required of the employee to pay the cost of redemption referred to in section 28 is equal to the contributions that would have been withheld under this plan from the pensionable salary that would have been received if the employee had not been absent during the period covered by the application, based on the number of days and parts of a day to be redeemed out of the number of pensionable days and the applicable annual remuneration. The contribution rate referred to in the first paragraph of section 42, in force on 1 January 1988, is used to compute the contribution that would have been withheld for a period of absence in progress on that date. However, the supplementary contribution rate applicable under the third paragraph of section 42 is the rate in force on the date Retraite Québec receives the application for redemption.

Despite the first paragraph, the contribution withheld for a period of absence before 1 January 2000 from an employee to whom section 5 as it read on 31 December 2004 applied during that period of absence, is the contribution established under the first paragraph of section 42, with the addition to each of the rates provided for under that paragraph of the supplementary contribution rate in force on the date the application is received, applicable under the third paragraph of that section. In the case of a period of absence after 31 December 1999 but before 1 January 2005, the contribution is established under the first and second paragraphs of section 42, with the addition to the contribution rate thus established of the supplementary contribution rate in force on the date the application is received, applicable under the third paragraph of that section.

However, in cases where the application for redemption of a period of absence without pay is received by Retraite Québec more than six months after the end of the period of absence, the amount required under the first or second paragraph bears interest, compounded annually, at the rates determined in Schedule II. The interest runs from the end of the sixth month following the end of the period of absence without pay until the date Retraite Québec receives the application.

1987, c. 107, s. 29; 1988, c. 82, s. 182; 1990, c. 87, s. 21; 1992, c. 67, s. 19; 2004, c. 39, s. 6; 2013, c. 9, s. 3; 2015, c. 20, s. 61.

30. The amount required of the employee to pay the cost of redemption referred to in section 28 is payable either in a lump sum or in instalments over the period and at the intervals determined by Retraite Québec.

An amount paid in instalments bears interest, compounded annually, at the rate determined in Schedule III in force on the date the application for redemption is received at Retraite Québec and computed from the date on which the redemption proposal made by Retraite Québec expires.

1987, c. 107, s. 30; 1990, c. 87, s. 22; 1992, c. 67, s. 20; 1997, c. 50, s. 12; 2002, c. 30, s. 7; 2004, c. 39, s. 6; 2013, c. 9, s. 4; 2015, c. 20, s. 61.

DIVISION IV REDEMPTION OF SERVICE IN PENSIONABLE EMPLOYMENT UNDER ANOTHER PLAN

2004, c. 39, s. 6.

§ 1 . — General provisions

2004, c. 39, s. 6.

31. An employee who has had a period of absence without pay while holding pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel and who ceased to be a member of one of those plans after a period of absence without pay of 30 consecutive days or less for which only part of the amount to be withheld under section 29.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 41.1 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) was withheld may be credited under this plan with that part of the period of absence for which no amount was withheld.

1987, c. 107, s. 31; 2001, c. 31, s. 240; 2004, c. 39, s. 6.

32. An employee who has had a period of absence without pay at a time while holding pensionable employment under the Civil Service Superannuation Plan, even if in this employment the employee was a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, may be credited with all or part of the period of absence if it began after 12 June 1969.

The second and fourth paragraphs of section 28 apply for the purposes of this section.

1987, c. 107, s. 32; 1990, c. 87, s. 23; 1991, c. 14, s. 3; 2004, c. 39, s. 6; 2007, c. 43, s. 24.

32.1. (Replaced).

1988, c. 82, s. 183; 2004, c. 39, s. 6.

33. The amount required of the employee to pay the cost of redemption provided for in sections 31 and 32 is equal to the contributions that would have been withheld if the employee had been a member of this plan from the pensionable salary that would have been received if the employee had not been absent during the period covered by the application, based on the number of days and parts of a day to be redeemed out of the number of pensionable days and the applicable annual remuneration. The contribution withheld for a period of absence before 1 January 2000 is the contribution determined under the first paragraph of section 42, with the addition to each of the rates provided for under that paragraph of the supplementary contribution rate in force on the date the application is received, applicable under the third paragraph of that section. However, for a period of absence that began before 1 January 1988 or was in progress on that date, the first paragraph of section 42, as it read on 1 January 1988, applies and the personal exemption and the maximum pensionable earnings referred to in that paragraph are those in force during that period. In the case of a period of absence after 31 December 1999, the contribution is determined under the first and second paragraphs of section 42, with the addition to the contribution rate determined of the supplementary contribution rate in force on the date the application is received, applicable under the third paragraph of that section.

The amount bears interest, compounded annually, at the rates determined in Schedule II and at an annual rate of 4% for each year or part of a year before 1973. The interest accrues, for each year, from the midpoint of the period during which the employee would have paid contributions if the employee had been a member of the plan in the course of that year until the date on which the application for redemption is received at Retraite Québec.

The amount required of the employee to pay the cost of redemption under this section is payable in accordance with section 30.

1987, c. 107, s. 33; 1990, c. 87, s. 24; 2002, c. 30, s. 28; 2004, c. 39, s. 6; 2007, c. 43, s. 25; 2013, c. 9, s. 5; 2015, c. 20, s. 61.

34. An employee who has held casual employment defined by regulation under paragraph 14 of the first paragraph of section 134 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) is entitled to be credited with all or part of the service earned while in casual employment between 30 June 1973 and 1 January 1988 with a body contemplated by the Government and Public Employees Retirement Plan or with a body which, in the opinion of Retraite Québec, would have been contemplated by the plan had it not ceased to exist. For the purposes of this paragraph, any period during which the employee was eligible for salary insurance benefits is counted as a period of service.

If the employee applies to have only part of that service credited, the most recent service will be credited first. Any pension credit that may have been granted under the Act respecting the Government and Public Employees Retirement Plan or the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1) in respect of such service is cancelled and the sums paid to obtain the pension credit are refunded with interest, compounded annually at the rates determined in Schedule II to this Act to the date the application is received at Retraite Québec and at the rate determined in Schedule III from the day following that date.

The amount required of the employee to pay the cost of redemption is determined in accordance with section 33. The amount is payable in accordance with section 30.

1987, c. 107, s. 34; 2004, c. 39, s. 6; 2013, c. 9, s. 6; 2015, c. 20, s. 61.

35. An employee who, on 1 January 1988, was a peace officer referred to in paragraph 1 of section 1 but who, on 31 December 1987, was a member of the Civil Service Superannuation Plan or an employee who, on 1 January 1992, was a manager referred to in paragraph 3 of section 1 or a person referred to in paragraph 4 of that section but who, on 31 December 1991, was a member of the Civil Service Superannuation Plan may be credited under this plan with the years and parts of a year of service for which contributions have been refunded under the Civil Service Superannuation Plan, provided the employee repays the contributions with interest at an annual rate of 4% compounded annually and computed from the day of the refund.

The amount required of the employee to pay the cost of redemption is payable in a lump sum or in instalments in accordance with Schedule I. The payments are withheld from the employee’s pensionable salary or from any pension benefits, except a child’s pension, which becomes payable under this plan.

1987, c. 107, s. 35; 1988, c. 82, s. 184; 1993, c. 41, s. 5; 2004, c. 39, s. 6; 2006, c. 55, s. 4.

36. An employee is entitled to be credited with the years and parts of a year of service during which the employee was a member of the staff of the Lieutenant-Governor, of a minister or of a person referred to in section 124.1 of the Act respecting the National Assembly (chapter A-23.1), provided the employee has not otherwise been credited with those years and parts of a year and any employee contributions in respect of them have not been refunded.

To have all or part of that service credited, the employee must pay to Retraite Québec an amount equal to the contribution that would have been required if the employee had been a member of this plan. The amount bears interest, compounded annually, at the rates determined in Schedule II to this Act, for each year, from the midpoint of the period during which the employee would have paid contributions if the employee had been a member of the plan in the course of that year until the date the application is received at Retraite Québec and at the rate determined in Schedule III from the day following that date to the date of the redemption proposal made by Retraite Québec. Years and parts of a year of service are credited beginning with the most recent service.

The amount required of the employee to pay the cost of redemption under this section is payable in accordance with section 30.

1987, c. 107, s. 36; 1990, c. 87, s. 25; 2004, c. 39, s. 6; 2006, c. 55, s. 5; 2007, c. 43, s. 26; 2013, c. 9, s. 7; 2015, c. 20, s. 61.

37. An employee is entitled to be credited with the years and parts of a year of service during which the employee was a member of a pension plan that applied before 1 January 1992 to a Member of the National Assembly and in respect of which the employee obtained a refund of contributions, unless the employee has already exercised a right of redemption in respect of such years and parts of a year under a pension plan other than this plan.

The amount required of the employee to pay the cost of redemption is determined in accordance with section 33. However, the pensionable salary is that of the first year in which, after having been a Member of the National Assembly, the employee was a member of this pension plan, the Teachers Pension Plan, the Civil Service Superannuation Plan or the Government and Public Employees Retirement Plan. This amount is payable in accordance with section 30.

1987, c. 107, s. 37; 2001, c. 31, s. 241; 2004, c. 39, s. 6.

38. An employee who did not pay contributions to the Civil Service Superannuation Plan, the Government and Public Employees Retirement Plan or the Pension Plan of Certain Teachers before 1 January 1987 but who began to pay contributions to any of those plans or to the Pension Plan of Management Personnel after that date may, if an application is made within 12 months of the date on which the employee began to pay contributions to any of those plans, be credited with years and parts of a year of active service in the regular Canadian Forces or the forces levied by Canada in wartime within the meaning of the Canadian Forces Superannuation Act (Revised Statutes of Canada, 1985, chapter C-17), provided the employee is not receiving pension benefits under that Act. An employee who never paid contributions to any of those plans may purchase those years and parts of a year of active service by applying for such purchase within 12 months of the date on which the employee begins to pay contributions to this plan.

The amount required of the employee to pay the cost of redemption is determined in accordance with section 33. However, the pensionable salary is that received by the employee in the regular Canadian Forces during the years and parts of a year of service to be redeemed. This amount is payable in accordance with section 30.

1987, c. 107, s. 38; 2004, c. 39, s. 6.

§ 2 . — Maternity leave

2004, c. 39, s. 6.

39. A female employee may be credited with the days and parts of a day of a maternity leave in progress on 1 July 1983 or which began after that date, up to 130 contributory days, if, at the time the leave began, she was holding pensionable employment under the Civil Service Superannuation Plan, even if, while holding that employment, she was a member of the Government and Public Employees Retirement Plan, the Pension Plan of Management Personnel or the Pension Plan of Certain Teachers, provided the leave has not been otherwise credited under this plan.

The days and parts of a day of a maternity leave are credited under this plan without contributions by multiplying them by a factor of 0.87.

The employee may be credited with the days and parts of a day not credited under the second paragraph. The amount required of the employee to pay the cost of redemption is determined in accordance with section 33. This amount is payable in accordance with section 30.

1987, c. 107, s. 39; 1991, c. 77, s. 18; 1992, c. 16, s. 3; 2004, c. 39, s. 6.

40. A female employee who was granted a maternity leave while she was a member of the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) or while she was a teacher within the meaning of the Teachers Pension Plan may be credited, without contributions and up to 90 contributory days, with the days of a maternity leave which was in progress on 1 July 1965 or which began after that date but ended before 1 July 1976, provided the leave has not been otherwise credited under this plan, and provided the 90-day period allows the employee to complete 95% or more of the school year in which she was granted the maternity leave.

A female employee who was granted a maternity leave may be credited, without contributions and up to 120 contributory days, with the days of a maternity leave that was in progress on 1 July 1976 or which began after that date but ended before 1 July 1983, provided the leave has not been otherwise credited under this plan.

To be credited with the days of the maternity leave, the employee referred to in the first or second paragraph is required to have contributed to the pension fund of officers of education established by Part VIII of the Education Act, the Teachers Pension Plan, the Civil Service Superannuation Plan or the Government and Public Employees Retirement Plan within 12 months preceding the beginning of the maternity leave, and to have again contributed to the Teachers Pension Plan, the Civil Service Superannuation Plan or the Government and Public Employees Retirement Plan within the two years following the year in which the maternity leave ended, even if, in the last two cases, the employee referred to in the first paragraph was not a teacher within the meaning of the Teachers Pension Plan at the time she again contributed.

Contributions paid by the employee to redeem the maternity leave under the provisions relating to the redemption of a leave without pay are refunded without interest if the leave was redeemed while she was an employee for the purposes of the Teachers Pension Plan or the Civil Service Superannuation Plan, and the sums paid by the employee are refunded with interest if the leave was redeemed while she was an employee for the purposes of the Government and Public Employees Retirement Plan. In this last case, interest is compounded annually at the rates determined in Schedule II to this Act to the date the application is received at Retraite Québec and at the rate determined in Schedule III from the day following that date. However, if the period redeemed in respect of a maternity leave which ended before 1 July 1976 exceeded 100 days, the maternity leave cannot be credited without contributions and the contributions or the sums paid by the employee cannot be refunded. If the period redeemed in respect of a maternity leave which was in progress on 1 July 1976 or which began after that date exceeded the period credited under this section, the balance of the redeemed period remains credited to the account of the employee, even if it is less than 30 days.

1987, c. 107, s. 40; 1990, c. 87, s. 26; 2002, c. 30, s. 28; 2004, c. 39, s. 6; 2013, c. 9, s. 8; 2015, c. 20, s. 61.

41. An employee who, while she was a member of the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235) or while she was a teacher within the meaning of the Teachers Pension Plan, ceased to be an employee for the purposes of her pension plan by reason of marriage, pregnancy or adoption may, provided, in the last case, the adoption was subsequently recognized for legal purposes by a judgment, be credited with all or part of her years of teaching prior to 1 January 1968 for which she obtained a refund of contributions, if the marriage, pregnancy or adoption occurred in the 12 months preceding or in the 24 months following the date on which she ceased to be covered by her plan.

The amount required of the employee to pay the cost of redemption is determined in accordance with section 33. This amount is payable in accordance with section 30. A pension credit granted under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) for one or more years and parts of a year is cancelled and the amounts paid to obtain the pension credit are refunded with interest, compounded annually at the rates determined in Schedule II to this Act to the date the application is received at Retraite Québec and at the rate determined in Schedule III from the day following that date.

1987, c. 107, s. 41; 2004, c. 39, s. 6; 2013, c. 9, s. 9; 2015, c. 20, s. 61.

§ 3 . — Paid training period

2002, c. 30, s. 8; 2004, c. 39, s. 6.

41.1. An employee is entitled to pension credit for the years and parts of a year of past service as a paid trainee, by having such years and parts of a year counted under the plan.

The categories of employees and the rules, terms and conditions applicable to have years and parts of a year of past service as a paid trainee counted, the years and parts of a year of service which may be counted and their number, which may vary with the category of employees, are determined by regulation under subparagraph 11.3 of the first paragraph of section 134 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).

2002, c. 30, s. 8; 2004, c. 39, s. 6.

41.2. The years and parts of a year of service for which pension credit is granted under this subdivision are added, solely for the purposes of pension eligibility, to the years of service credited to an employee under section 15.

2002, c. 30, s. 8; 2004, c. 39, s. 6.

41.3. Sections 88 and 90 to 93 and the second paragraph of section 95 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) apply to the pension credit obtained under section 41.1, with the necessary modifications.

2002, c. 30, s. 8; 2004, c. 39, s. 6; 2007, c. 43, s. 27.

41.4. The amount that an employee must pay to be entitled to pension credit is determined using the tariff established under section 95 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).

The amounts paid by an employee to acquire pension credit are paid into the Consolidated Revenue Fund.

2002, c. 30, s. 8; 2004, c. 39, s. 6.

41.5. The years and parts of a year of service for which pension credit is granted are added to the years of service credited to the employee to determine, in the event of death, the entitlement of the spouse to a pension even if the employee died before completing all the payments referred to in the second paragraph of section 95 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).

2002, c. 30, s. 8; 2004, c. 39, s. 6; 2007, c. 43, s. 28.

41.6. Sections 73.1 to 73.3 and 73.5 to 73.7 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) apply, with the necessary modifications, to an employee who has acquired pension credit under this subdivision. Any reference to a provision of that Act is a reference to the corresponding provision of this Act.

The pension amounts added under the first paragraph must be within the limits established by regulation. If not, the amounts are adjusted in the manner prescribed by the regulation.

2002, c. 30, s. 8; 2004, c. 39, s. 6.

§ 4 . — Employees who were members of the pension plan of the Sûreté du Québec

2004, c. 39, s. 6.

41.7. The years and parts of a year of service credited to an employee under the pension plan of the Sûreté du Québec (C.T. 181151 dated 18 August 1992) may be credited under this plan on an actuarially equivalent basis if the employee qualifies for membership in this plan. The employee must no longer have been an employee for the purposes of the pension plan of the Sûreté du Québec for at least 210 days and not have received a refund of contributions nor be a pensioner of that plan. However, the time limit does not apply if the employee simultaneously submits an application for benefits and an application for a transfer under this plan.

The years and parts of a year of service are credited, beginning with the most recent service, until the actuarial value of the benefits established in respect of those years and parts of a year of service under this plan reaches the actuarial value of the benefits accrued under the pension plan of the Sûreté du Québec, without exceeding the service credited or counted under that plan.

The actuarial values of the benefits are determined on the date Retraite Québec receives the transfer application and on the basis of actuarial assumptions and methods determined by regulation.

2004, c. 39, s. 6; 2015, c. 20, s. 61.

41.8. The employee may be credited with all or part of the years and parts of a year of service not credited under this plan by reason of section 41.7 by paying to Retraite Québec an amount equal to the difference between the actuarial values concerned by these years and parts of a year of service.

The years and parts of a year of service referred to in the first paragraph are credited, beginning with the most recent service.

The amount required of the employee referred to in the first paragraph bears interest, compounded annually, at the rates given for each period in Schedule III from the first day of the month following the date on which the actuarial values are established to the date the transfer application is received at Retraite Québec, and at the rate determined in that Schedule III from the day following the latter date to the date of the redemption proposal made by Retraite Québec.

The amount determined under the third paragraph is payable in a lump sum or in instalments over the period and at the times determined by Retraite Québec. If it is paid in instalments, it bears interest, compounded annually, at the rate given in Schedule III in force on the date the application is received at Retraite Québec, computed from the date on which the redemption proposal expires.

2004, c. 39, s. 6; 2013, c. 9, s. 10; 2015, c. 20, s. 61.

41.9. Retraite Québec shall refund to a person whose years and parts of a year of service credited under this plan have been transferred to the pension plan of the Sûreté du Québec on an actuarially equivalent basis, the amount, if any, by which the total amount of contributions accrued with interest under sections 71 to 73 exceeds the actuarial value of the benefits accrued under that pension plan.

2004, c. 39, s. 6; 2006, c. 55, s. 6; 2015, c. 20, s. 61.

§ 5 . — Special provisions

2004, c. 39, s. 6.

41.10. Despite sections 31, 32, 34 and 39 to 41.6 of this Act, the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) applies to an application for the redemption of years and parts of a year of service in pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel by an employee who is not qualified under this plan and who simultaneously holds pensionable employment under this plan and pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel.

2004, c. 39, s. 6.

41.11. Division III of this chapter applies to an employee or person referred to in section 8.7 or 8.8 who is entitled to a pension under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel.

With respect to the employee or person referred to in section 8.7 or 8.8, the eligibility for a pension referred to in the second paragraph of section 28 refers to the pension accrued under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel.

2004, c. 39, s. 6; 2007, c. 43, s. 29.

41.12. Retraite Québec must transfer to a locked-in retirement account, for the employee or person referred to in section 8.7 or 8.8, the actuarial value of the additional benefits referred to in section 66.1 and the actuarial value of the supplementary benefits referred to in section 66.4, determined on the date membership in this plan ceased, established in accordance with section 8.7 or 8.8.

The actuarial values of the benefits are established on the basis of actuarial assumptions and methods determined by regulation, which may vary with the benefits concerned.

The amount transferred under the first paragraph bears interest, compounded annually, at the rates determined in Schedule II, computed from the date on which the employee ceases to be a member of the plan until the date the amount is transferred. In the event of death, the amount accrued with interest is paid to the spouse or, if there is no spouse, to the successors.

The amount to be transferred may not exceed the limit established under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement). If the amount exceeds the limit, the excess amount is refunded to the employee. In the event of death, the excess amount is paid to the spouse or, if there is no spouse, to the successors.

For the purposes of this Act, the expression “locked-in retirement account” has the meaning assigned it by the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6).

2004, c. 39, s. 6; 2006, c. 55, s. 7; 2013, c. 9, s. 11; 2015, c. 20, s. 61.

41.13. Retraite Québec shall refund to an employee or a person referred to in section 8.7 or 8.8 whose years and parts of a year of service credited under this plan have been transferred under section 109.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or under section 138.1 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), on an actuarially equivalent basis established on the date determined under section 8.7 or 8.8, on which the employee’s or person’s membership in the plan ended, any amount by which the total amount of contributions accumulated with interest under sections 71 to 73, reduced by the actuarial value of the additional or supplementary benefits established in accordance with the first and second paragraphs of section 41.12 of this Act, exceeds the actuarial value of the benefits accrued under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel.

2004, c. 39, s. 6; 2015, c. 20, s. 61.

41.14. The employee who qualifies for membership in this plan while redeeming service under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) must pay the balance of the redemption costs within 30 days of receiving notice from Retraite Québec to that effect. If the employee does not pay the balance within that time limit, the service is credited under this plan in accordance with section 23, but in proportion to the sums paid by the employee, excluding interest, on the total redemption costs.

2004, c. 39, s. 6; 2015, c. 20, s. 61.

CHAPTER III EMPLOYEE AND EMPLOYER CONTRIBUTIONS

42. The employer shall, except for a pensioner who, even if he holds pensionable employment under this plan, under the Government and Public Employees Retirement Plan or under the Pension Plan of Management Personnel, is not an employee within the meaning of this plan, withhold each year from the pensionable salary paid to each employee and, if applicable, in the case of a pensioner or a person who ceased to be a member of the plan, from the pensionable salary mentioned in section 9.1 or a lump sum mentioned in section 11, an amount equal to the result of applying the contribution rate established by regulation under section 128 to that part of the pensionable salary which exceeds 25% of the lesser of the pensionable salary and the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).

The supplementary contribution rate established by regulation under the second paragraph of section 66.7 shall be added to the contribution rate referred to in the first paragraph.

In addition, the employer shall, in respect of the employee who has qualified for membership in this plan and holds pensionable employment under the second paragraph of section 6, add to the contribution rate determined under the first and second paragraphs an additional contribution rate determined by regulation.

The amount withheld annually may not exceed 9% of the pensionable salary paid to the employee.

If the basis of remuneration is 200 days, the maximum pensionable earnings is multiplied, for the purposes of the amount withheld, by the service credited to the employee, pensioner or person who ceased to be a member of the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions in a year. If the basis of remuneration is 260 days, the maximum pensionable earnings is multiplied, for the purposes of the amount withheld, by the harmonized service of the employee, pensioner or person who ceased to be a member of the plan, selecting only the days for which the employee, pensioner or person who ceased to be a member of the plan paid or was exempt from contributions.

This section applies only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

1987, c. 107, s. 42; 1988, c. 82, s. 185; 1996, c. 53, s. 1; 2002, c. 30, s. 9; 2004, c. 39, s. 7; 2007, c. 43, s. 30.

42.0.1. The employer shall also, in accordance with section 42, withhold an amount equal to the amount the employer would have withheld from the employee’s pensionable salary if the employee had not been absent without pay for a period of 30 consecutive days or less or for a part-time period corresponding to 20% or less of the regular time of a full-time employee holding similar employment.

The terms and conditions applicable to the collection of the amount withheld are determined by Retraite Québec.

However, the first paragraph does not apply to an employee who, under the applicable conditions of employment, is entitled to participate in a time management program providing that the employee is not required to pay contributions to the plan and that such contributions are to be borne by the employer.

2004, c. 39, s. 8; 2015, c. 20, s. 61.

42.1. The insurer shall withhold the amount to be withheld under section 42 from any lump sum benefit it pays to an employee under a mandatory supplementary long-term salary insurance plan applicable to management staff in the public and parapublic sectors, within the scope of measures designed to protect the employee’s salary following rehabilitation.

1995, c. 70, s. 8.

42.1.1. The employer must withhold from any indemnity the employer pays to an employee because of a paternity or adoption leave an amount equal to the amount the employer would have withheld if the employee had not taken such a leave.

2006, c. 55, s. 8; 2014, c. 11, s. 3.

42.2. The employer referred to in the first paragraph of section 31 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the first paragraph of section 44 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) shall pay the employer’s contribution at the same time as the employee contributions to the plan.

2004, c. 39, s. 9.

43. The Syndicat des agents de la paix en services correctionnels du Québec shall pay to Retraite Québec the employer contribution in respect of the employees referred to in section 12 at the same time as it sends the contributions of those employees.

1987, c. 107, s. 43; 1990, c. 87, s. 104; 2015, c. 20, s. 61.

43.1. In the case referred to in section 42.1, the insurer shall pay to Retraite Québec, at the same time as it sends the contributions of the employees, an amount corresponding to the contribution it would have to pay as the employer.

1995, c. 70, s. 9; 2015, c. 20, s. 61.

43.2. The amounts paid under sections 42.2 to 43.1 must be qualifying employer premiums within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

2004, c. 39, s. 10.

43.3. The amount to be withheld computed under section 42 is again computed, if applicable, to take into account the pensionable salary resulting from the application of subparagraph 2 of the second paragraph of section 14.

2007, c. 43, s. 31.

43.4. The Minister of Finance shall determine the amounts that could, from year to year and at prescribed periods, be capitalized to take into account undertakings or guarantees of the Government with respect to this Act. The amounts so capitalized are drawn from the Consolidated Revenue Fund.

2013, c. 9, s. 12.

CHAPTER IV PENSION BENEFITS

DIVISION I EMPLOYEE BENEFITS

§ 1 . — Entitlement to the pension

44. For the purposes of this plan, the normal retirement age is 65. However, an employee who ceases to participate in the plan is entitled to a pension if the employee

(1)  (subparagraph repealed);

(2)  has at least 32 years of service;

(3)  has at least 30 years of service and is not under 50 years of age;

(4)  (subparagraph repealed);

(5)  has become unable to perform his regular duties by reason of a physical or mental disability defined by regulation;

(6)  is not under 60 years of age;

(7)  has at least 25 years of service.

The pension shall be granted on the date on which the employee retires in accordance with section 53.

Subparagraph 5 of the first paragraph applies only to employees referred to in paragraph 1 or 2 of section 1 or to employees, except middle managers, referred to in paragraph 4 of that section, for any period of absence without pay or disability giving entitlement to the application of section 18, in progress on the date of coming into force of a mandatory supplementary salary insurance plan referred to in section 20.

1987, c. 107, s. 44; 1997, c. 71, s. 9; 2002, c. 30, s. 10; 2004, c. 39, s. 11.

§ 2 . — Computation of the pension of an employee who ceases to participate in the plan before 1 January 2010

2008, c. 25, s. 38.

44.1. In respect of an employee who ceases to participate in the plan before 1 January 2010, subdivisions 2 and 2.1 of Division I of Chapter IV and sections 56.1, 125.5 and, if the employee dies before 1 January 2010, sections 56, 57, 59 and 102 apply as they read on the date on which the employee ceases to participate in the plan.

2008, c. 25, s. 39.

§ 2.0.1 . — Computation of the pension of an employee who ceases to participate in the plan after 31 December 2009

2008, c. 25, s. 39.

I.  — General provisions

2008, c. 25, s. 39.

44.2. The annual amount of the pension of an employee who ceases to participate in the plan after 31 December 2009 is equal, on the date on which the employee ceases to participate, to the total of the following amounts:

(1)  the amount obtained by multiplying the average pensionable salary established under this subdivision, on the basis of annualized pensionable salaries that do not take into account the limit imposed by the first paragraph of section 14.1, by 2.1875% per year of service credited before 1 January 1992; and

(2)  the amount obtained by multiplying the average pensionable salary established under this subdivision, on the basis of annualized pensionable salaries that take into account the limit imposed by the first paragraph of section 14.1, by 2% per year of service credited after 31 December 1991.

2008, c. 25, s. 39.

44.3. If the employee is under 65 years of age, the annual amount of pension is increased by an amount equal to 0.1875% of the employee’s average pensionable salary computed under paragraph 2 of section 44.2 for each year of service credited after 31 December 1991.

2008, c. 25, s. 39.

44.4. The average pensionable salaries referred to in paragraphs 1 and 2 of section 44.2 are obtained by performing, in order, the following operations:

(1)  selecting, from among the highest annualized pensionable salaries, as many as are necessary to make the aggregate of the contributory periods corresponding to the years for which the salaries are selected equal to 5 or, if the aggregate is less than 5, selecting all the salaries;

(2)  multiplying each salary so selected for each year by the corresponding contributory period; and

(3)  dividing the sum of the salaries resulting from the multiplication by the sum of the corresponding contributory periods.

2008, c. 25, s. 39.

45. (Repealed).

1987, c. 107, s. 45; 1991, c. 77, s. 19; 1996, c. 53, s. 3; 1997, c. 71, s. 10; 2008, c. 25, s. 40.

45.1. (Repealed).

1996, c. 53, s. 4; 2008, c. 25, s. 40.

46. (Repealed).

1987, c. 107, s. 46; 1988, c. 82, s. 186; 1991, c. 77, s. 20; 1996, c. 53, s. 5; 2004, c. 39, s. 12; 2007, c. 43, s. 32; 2008, c. 25, s. 98; 2008, c. 25, s. 40.

46.1. (Repealed).

1992, c. 67, s. 21; 2004, c. 39, s. 13; 2008, c. 25, s. 40.

47. (Repealed).

1987, c. 107, s. 47; 1988, c. 82, s. 187; 1991, c. 77, s. 21; 1992, c. 67, s. 22.

II.  — Annualization of salaries and determination of contributory periods for the years of service prior to 2010

2008, c. 25, s. 41.

1.  — Annualized pensionable salary

2008, c. 25, s. 41.

47.1. For the purposes of section 44.4, the annualization of salaries for the years of service prior to 2010 is obtained,

(1)  when computing the average pensionable salary referred to in paragraph 1 of section 44.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 98; and

(2)  when computing the average pensionable salary referred to in paragraph 2 of section 44.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 98. The limit imposed by the first paragraph of section 14.1 applies to the result obtained for each year.

The pensionable salary for each year, referred to in subparagraphs 1 and 2 of the first paragraph, is the pensionable salary established under sections 9 to 14. Despite sections 9.1 and 11, the pensionable salary paid in 2008 or 2009 for which no service is credited forms part of the pensionable salary for the last year during which service is credited and which is prior to the year during which the pensionable salary is paid.

However, if a lump sum included in the pensionable salary established under the second paragraph is paid in 2007 or a subsequent year as an increase in or adjustment to the salary for a previous year, it must be subtracted from the pensionable salary for the year during which it is paid. In addition, a lump sum attributed to a given year under section 47.18 must be added to the pensionable salary for that year.

For the purposes of the first paragraph, all the years and parts of a year of service credited must be counted, but service credited under sections 21, 39 and 40 may not be counted in respect of service credited before 1 January 1992.

2008, c. 25, s. 41.

47.2. For the purposes of the first paragraph of section 47.1, the aggregate of any lump sum paid as an increase in or adjustment to the pensionable salary for a previous year and any amount paid during the year in which the employee ceases to participate in the plan and pertaining to the pensionable salary for the days and parts of a day credited to the employee for the last days of the previous year is excluded from the pensionable salary established under the second and third paragraphs of section 47.1.

The amount referred to in the first paragraph is to be added to the results obtained under the first paragraph of section 47.1. However, for the purposes of subparagraph 2 of the first paragraph of that section, the amount is added before the application of the limit imposed by the first paragraph of section 14.1.

For the years and parts of a year of service credited after 31 December 1989, the amount referred to in the first paragraph is either the amount by which the pensionable salary of the employee determined under the second and third paragraphs of section 47.1 exceeds the annual basic salary paid to the employee or that would have been paid to the employee under the conditions of employment applicable on the last credited day of the year, multiplied by the service credited to the employee during the year, or, if the employee simultaneously holds more than one pensionable employment under the plan during a year, the amount by which the employee’s pensionable salary exceeds the total annual basic salary for each employment multiplied by the credited service attached to each employment in accordance with sections 14 and 16. For the years prior to 2005, if the total service credited is reduced under section 16, the employee is deemed to hold only one employment and the annual basic salary for that employment is the salary attached to the employment held for a proportionally greater number of days in the year or, if such employments were held for proportionally the same number of days, the salary attached to the highest paid employment.

The service credited under section 98 and, for 1990 and 1991, the service credited under sections 21 and 39 must not be counted for the purposes of the third paragraph.

2008, c. 25, s. 41; 2009, c. 56, s. 3.

47.3. For the purposes of paragraph 2 of section 44.4, an annualized pensionable salary resulting from the application of subparagraph 1 of the first paragraph of section 47.1 and selected under paragraph 1 of section 44.4 must be reduced by the amount that was added to it under section 47.2. That amount must then be added to the result of the multiplication referred to in paragraph 2 of section 44.4.

For the purposes of paragraph 2 of section 44.4, an annualized pensionable salary resulting from the application of subparagraph 2 of the first paragraph of section 47.1 and selected under paragraph 1 of section 44.4 must be reduced, if applicable, by the amount that was added to it under section 47.2 after applying the limit imposed by the first paragraph of section 14.1. That amount must then be added to the result of the multiplication referred to in paragraph 2 of section 44.4.

2008, c. 25, s. 41.

2.  — Contributory periods

2008, c. 25, s. 41.

47.4. For the purposes of sections 44.4, 51 and the sections that refer to section 51, a contributory period is, for each year, the number of contributory days in the period during which the employee was a member of the plan in a year or in the period during which days and parts of a day were otherwise credited to the employee with contributions, within the meaning of section 71, except the days and parts of a day determined by regulation, over the number of contributory days in the year concerned, that is, 200 or 260, depending on the basis of remuneration for the employment. The contributory period of a new employee for the year during which the employee becomes a member of the plan begins on the first day in respect of which the employee contributed or was exempt from contributions and the last period ends on the last day credited in the year during which the employee ceases to participate in the plan.

2008, c. 25, s. 41.

3.  — Credited service derived from another plan

2008, c. 25, s. 41.

47.5. Subject to section 143.12, for the purpose of determining the average pensionable salary, the pensionable salary, the basic salary and the contributory periods must be determined according to the years and parts of a year of service credited to the employee under a pension plan referred to in section 4 of the Act respecting Retraite Québec (chapter R-26.3) and the basis of remuneration for the employment concerned for each of those years, that is, 200 or 260 days. The same rule applies for the purposes of section 51, and sections 56, 59 and 102 to the extent that they refer to section 51.

However, the annualized pensionable salary and the contributory periods for the years and parts of a year of service credited under this plan on an actuarially equivalent basis pursuant to subdivision 4 of Division IV of Chapter II or under a transfer agreement entered into under section 133, section 158 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 203 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) are excluded from the average pensionable salary, as are the contributory periods for any previous years and parts of a year.

2008, c. 25, s. 41; 2015, c. 20, s. 61.

III.  — Annualization of salaries and determination of contributory periods for the years of service subsequent to 2009

2008, c. 25, s. 41.

1.  — Annualized pensionable salary

2008, c. 25, s. 41.

47.6. For the purposes of section 44.4, the annualization of salaries for the years of service subsequent to 2009 is obtained,

(1)  when computing the average pensionable salary referred to in subparagraph 1 of the first paragraph of section 44.2, by dividing the aggregate of the adjusted pensionable salary for such a year and the lump sum attributed to that year under section 47.18 by the harmonized service for the year; and

(2)  when computing the average pensionable salary referred to in subparagraph 2 of the first paragraph of section 44.2, by dividing the aggregate of the adjusted pensionable salary for such a year and the lump sum attributed to that year under section 47.18 by the harmonized service for the year. The limit imposed by the first paragraph of section 14.1 applies to the result obtained for each year

2008, c. 25, s. 41.

2.  — Adjusted pensionable salary

2008, c. 25, s. 41.

47.7. The adjusted pensionable salary for a year, used to compute the annualized pensionable salary of an employee who holds pensionable employment under the plan for which the basis of remuneration is 260 days, is the pensionable salary established under sections 9 to 13, multiplied by the daily factor applicable to that salary for the class of employees to which the employee belongs and divided by the number of contributory days included in the pensionable salary reference period for the year determined under section 27.1.

However, if a lump sum included in the pensionable salary is paid during the year as an increase in or adjustment to the pensionable salary for a previous year, it must be subtracted from the pensionable salary for the year during which it is paid.

An adjusted pensionable salary is also computed for an employee to whom section 9.1 applies for the year for which no service is credited to the employee.

The daily factor referred to in the first paragraph makes it possible to convert the annual basic salary into a daily salary, on the basis of the conditions of employment applicable to the employee. The Government may, by regulation, establish the daily factor, which may vary with the class of employees and the terms of payment of the employees’ salary.

2008, c. 25, s. 41.

47.8. The adjusted pensionable salary for a calendar year, used to compute the annualized pensionable salary of an employee who holds pensionable employment under the plan for which the basis of remuneration is 200 days, is based on the school calendars for the period during which the employee was a member of the plan during the two parts of a school year in the calendar year. The school calendar is the distribution of the 200 contributory days of a school year over two calendar years, based on the conditions of employment applicable to the employee. A school year is the period from 1 July of one year to 30 June of the following year.

The adjusted pensionable salary is determined using the following formula:

{[T × N/200] x P} − A

(1)  T is the basic salary the employee would have been entitled to receive if the employee had held the employment referred to in the first paragraph full time during the period referred to in that paragraph, based on the conditions of employment applicable to the employee. The basic salary does not include the lump sum paid subsequently as an increase in or adjustment to the basic salary for that year;

(2)  N is the number of contributory days in the period referred to in the first paragraph;

(3)  P is the percentage of working time related to employment referred to in the first paragraph held during the period referred to in that paragraph; and

(4)  A, for an employee who, while holding employment referred to in the first paragraph, was absent without pay during the period referred to in that paragraph, is the basic salary that employee would have received in that employment during the period of absence if the period was not otherwise credited under the plan.

P is obtained by carrying out, in order, the following operations:

(1)  adding, for the period referred to in the first paragraph, the number of contributory days and parts of a day credited to the employee in keeping with the school calendars and the number of contributory days and parts of a day during which the employee was absent without pay while holding the employment referred to in that paragraph if the contributory days and parts of a day were not otherwise credited under the plan; and

(2)  dividing the result of the addition by N.

For the purposes of subparagraph 1 of the third paragraph, the number of contributory days and parts of a day credited to the employee in keeping with the school calendars is the total number of days and parts of a day for which the employee contributed or was exempt from contributions and the number of days and parts of a day otherwise credited to the employee under the plan, for the period referred to in the first paragraph. The days and parts of a day are rounded to the fourth decimal.

The Government may, by regulation, determine the method for establishing the annual basic salary for certain employees whose conditions of employment offer a mode of remuneration that is not established with reference to such a salary.

2008, c. 25, s. 41.

47.9. In the case of employees who hold pensionable employment for which the basis of remuneration is 260 days, the pensionable salary paid by the Syndicat des agents de la paix en services correctionnels to an employee released for union activities during a year, must be subtracted, for the purpose of computing the adjusted pensionable salary for the year, from the pensionable salary established under sections 9 to 13. The pensionable salary paid to the employee by the Syndicat is deemed to be, for the purpose of computing the annualized pensionable salary for that year, a lump sum attributed to the year under section 47.18.

2008, c. 25, s. 41.

47.10. The adjusted pensionable salary of an employee to whom section 47.11 does not apply and who simultaneously holds more than one pensionable employment under the plan in a year is the aggregate of the adjusted pensionable salaries computed under sections 47.7 or 47.8 and 47.9 for each employment if the total service credited in respect of such employments is less than or equal to one year.

If the total service credited in respect of the pensionable employments held by the employee is reduced under section 16, the adjusted pensionable salary of the employee is equal to the total of the following amounts:

(1)  the adjusted pensionable salary for each employment in respect of which service is credited in full; and

(2)  the adjusted pensionable salary for the employment in respect of which service is credited in part, multiplied by the service credited in respect of that employment over the service accumulated in such employment.

2008, c. 25, s. 41.

47.11. An employee who simultaneously holds more than one pensionable employment under the plan with the same employer is deemed to hold only one pensionable employment for the purpose of computing the adjusted pensionable salary if the basis of remuneration for the employments is the same for a given year and the pensionable salary reference periods or school calendars relating to those employments are identical.

2008, c. 25, s. 41.

3.  — Harmonized service of employees who hold pensionable employment for which the basis of remuneration is 200 days

2008, c. 25, s. 41.

47.12. Harmonized service is computed for an employee who holds pensionable employment under the plan for which the basis of remuneration is 200 days in order to reconcile the adjusted pensionable salary for the calendar year computed under sections 47.8 and 47.9 with the number of contributory days and parts of a day credited to the employee in keeping with the school calendars included in the period during which the employee was a member of the plan during the two parts of a school year in that calendar year.

Harmonized service is established by dividing by 200 the number of contributory days and parts of a day credited to the employee in keeping with the school calendars established in accordance with the fourth paragraph of section 47.8.

2008, c. 25, s. 41.

4.  — Harmonized service of employees who hold more than one pensionable employment

2008, c. 25, s. 41.

47.13. For the purposes of this subdivision, the harmonized service of an employee to whom section 47.14 does not apply and who simultaneously holds more than one pensionable employment under the plan in a year is the aggregate of the harmonized service established for each employment under section 27.1 or 47.12, if the total service credited in respect of such employments is less than or equal to one year.

If the total service credited in respect of the pensionable employments held by the employee is reduced under section 16, harmonized service is the aggregate of the harmonized service in respect of each employment for which service is credited in full and the harmonized service in respect of the employment for which service is credited in part. The latter harmonized service is multiplied by the service credited for the latter employment over the service accumulated in such employment.

2008, c. 25, s. 41.

47.14. For the purposes of this subdivision, an employee who simultaneously holds more than one pensionable employment under the plan with the same employer is deemed to hold only one pensionable employment for the purpose of computing harmonized service if the basis of remuneration for the employments is the same for a given year and the pensionable salary reference periods or school calendars relating to those employments are identical.

2008, c. 25, s. 41.

5.  — Contributory periods

2008, c. 25, s. 41.

47.15. For the purposes of sections 44.4, 51 and the sections that refer to section 51, the contributory period of an employee who during a year holds pensionable employment under the plan for which the basis of remuneration is 260 days is determined by dividing by 260 the number of contributory days comprised in the period during which the employee was a member of the plan or comprised in the period for which days and parts of a day were otherwise credited to the employee with contributions for that year under the plan, within the meaning of section 71, except the days and parts of a day determined by regulation, during the pensionable salary reference period for the year established in accordance with section 27.1.

The contributory period of an employee who during a year holds pensionable employment under the plan for which the basis of remuneration is 200 days is determined by dividing by 200 the number of contributory days in the school calendars included in the period during which the employee was a member of the plan during the two parts of a school year included in a calendar year or in the period for which days and parts of a day were otherwise credited to the employee with contributions, for that year, within the meaning of section 71, except the days and parts of a day determined by regulation.

The contributory period of a new employee for the year during which the employee becomes a member of the plan begins on the first day in respect of which the employee contributed or was exempt from contributions and the last period ends on the last day credited in the year during which the employee ceases to participate in the plan.

In the case of an employee to whom section 9.1 applies and who holds pensionable employment for which the basis of remuneration is 260 days, a contributory period that corresponds to the pensionable salary for the year for which no service is credited is also determined by dividing by 260 the number of contributory days referred to in the first paragraph that correspond to that salary.

2008, c. 25, s. 41.

47.16. The Government may, by regulation, determine the method of establishing the contributory period of an employee who simultaneously holds more than one pensionable employment in a year.

2008, c. 25, s. 41.

6.  — Credited service derived from another plan

2008, c. 25, s. 41.

47.17. For the purpose of determining the average pensionable salary, when the years and parts of a year of service credited to an employee under a pension plan referred to in section 4 of the Act respecting Retraite Québec (chapter R-26.3) are credited under this plan, the basic salary, the pensionable salary and the credited service established under the first plan and the data related to the employee’s membership in that plan and reported by the employer under section 188 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) for each credited year or part of a year apply to this plan in order to establish the annualized pensionable salary and the contributory periods for those years and parts of a year credited under this plan, subject to section 143.12 of this Act.

For the purposes of this subdivision, the sections to which it refers, and sections 7 and 8 when those sections are required for the application of this subdivision, pensionable employment under a plan referred to in section 4 of the Act respecting Retraite Québec for which service was credited under this plan is deemed to be pensionable employment under this plan.

Despite the first paragraph, the annualized pensionable salary and the contributory periods for the years and parts of a year of service credited under this plan on an actuarially equivalent basis pursuant to subdivision 4 of Division IV of Chapter II or under a transfer agreement entered into under section 133, section 158 of the Act respecting the Government and Public Employees Retirement Plan or section 203 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) are excluded from the computation of the average pensionable salary, as are the contributory periods for any previous years and parts of a year.

2008, c. 25, s. 41; 2015, c. 20, s. 61.

IV.  — Miscellaneous provisions

2008, c. 25, s. 41.

47.18. A lump sum paid as an increase in or adjustment to the pensionable salary for a previous year and included in the pensionable salary established under sections 9 to 14 for the year during which the lump sum is paid must be distributed among the years for which the lump sum is paid if it is paid after 31 December 2006.

If the pensionable salary is reduced under the second paragraph of section 14, the part of the lump sum included in the pensionable salary is distributed for each year concerned in the proportion obtained by dividing the part of the lump sum referred to in section 11 and attributed to a given year by the lump sum referred to in that section.

2008, c. 25, s. 41.

48. (Repealed).

1987, c. 107, s. 48; 1990, c. 87, s. 27; 2004, c. 39, s. 14; 2008, c. 25, s. 42.

49. For the purposes of paragraph 1 of section 44.2, the average pensionable salary may in no case be less than $7,000.

1987, c. 107, s. 49; 1992, c. 67, s. 23; 2008, c. 25, s. 43.

50. The pension granted under subparagraph 7 of the first paragraph of section 44 is reduced, for its duration, by 1/3 of 1% per month, computed for each month falling between the date on which the pension is granted to the employee and the first date on which the pension would otherwise have been granted to the employee, at the time the employee ceased to participate in the plan, under subparagraph 2, 3 or 6 of the first paragraph of the said section.

1987, c. 107, s. 50; 1997, c. 71, s. 11; 2002, c. 30, s. 11.

51. From the month following the pensioner’s sixty-fifth birthday or, as the case may be, from the month following the date on which the employee retires, if that date is after his sixty-fifth birthday, the pension is reduced as follows:

(1)  for that part of the pension pertaining to the years of service credited before 1 January 1992, by the amount obtained by multiplying

(a)  0.78125%;

(b)  the number of years of service credited between 31 December 1965 and 1 January 1992 but, in the case of the death of the person referred to in section 57, up to the number of years of service used in computing the spouse’s and the child’s pensions; and

(c)  that part of the average pensionable salary which does not exceed the average maximum pensionable earnings, within the meaning of the Act respecting the Québec Pension Plan (chapter R-9), in respect of all such last years of service as are needed to attain a sum of five corresponding contributory periods or, if the sum is less than five, in respect of all the years;

(2)  for that part of the pension pertaining to the years of service credited after 31 December 1991, by the amount obtained by adding the following amounts:

(a)  the amount obtained by multiplying

i.  0.5%;

ii.  the number of years of service credited after 31 December 1991 but, in the case of the death of the person referred to in section 57, up to the number of years of service used in computing the spouse’s and the child’s pensions; and

iii.  that part of the average pensionable salary which does not exceed the average maximum pensionable earnings, within the meaning of the Act respecting the Québec Pension Plan, in respect of all such last years of service as are needed to attain a sum of five corresponding contributory periods or, if the sum is less than five, in respect of all the years; and

(b)  the amount added to the pension under section 44.3, taking into account the index adjustment that applied thereto.

In computing the average maximum pensionable earnings, each amount of maximum pensionable earnings concerned shall be computed on the basis of the ratio established for computing each contributory period.

However, where the employee receives a pension by reason of physical or mental disability under this plan, the reduction provided for in the first paragraph applies from the month in which the disability pension granted under the Act respecting the Québec Pension Plan or under a similar plan within the meaning of section 1 of the said Act is payable, or from the month following the date on which the employee retires if such a disability pension is payable before the pension granted under this plan.

Where the pension is reduced under section 56.1, the amount obtained under subparagraph 1 and the amount obtained under subparagraph a of subparagraph 2 of the first paragraph are reduced by 2%.

However, where the employee continues to hold pensionable employment under the plan after 30 December of the year in which the employee attains 69 years of age, the reduction provided for in the first paragraph applies from the month following that date as if the employee had retired.

1987, c. 107, s. 51; 1993, c. 41, s. 6; 1995, c. 70, s. 10; 1996, c. 53, s. 6; 1997, c. 71, s. 12; 2008, c. 25, s. 44; I.N. 2016-12-01.

52. In no case may a pension be reduced as provided in section 51 by an amount greater than the basic amount of the pension paid under the Act respecting the Québec Pension Plan (chapter R-9) or under a similar plan within the meaning of section 1 of that Act to which the employee is or would be entitled upon retiring from regular employment.

1987, c. 107, s. 52; 1991, c. 14, s. 4.

§ 2.1 . — Maximum benefits

1996, c. 53, s. 7.

52.1. Pension amounts computed under subdivisions 2 and 2.0.1 of this division including those provided for in Division III.2 and additional benefits computed pursuant to Division III.1 shall not exceed the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

1996, c. 53, s. 7; 2002, c. 30, s. 12; 2008, c. 25, s. 45.

§ 3 . — Payment of pension benefits

53. The pension benefits become payable to the employee who is entitled thereto from the day the employee retires.

An employee is presumed to retire on the day after the day on which the employee ceases to participate in the plan. However, if the employee continues to hold pensionable employment under the plan after 30 December of the year in which the employee attains 69 years of age, the day after the day on which the employee ceases to hold such employment is the day on which the employee retires.

1987, c. 107, s. 53; 1991, c. 77, s. 22; 1997, c. 71, s. 13.

54. The pension shall be paid to the pensioner until the first day of the month following the pensioner’s death or, in the case of a person who ceased to be a member of the plan and was eligible for a pension, from the date the person would have been entitled to receive the pension until the first day of the month following the person’s death.

1987, c. 107, s. 54; 2007, c. 43, s. 33.

55. (Repealed).

1987, c. 107, s. 55; 1992, c. 67, s. 24; 1995, c. 46, s. 31; 1999, c. 73, s. 2; 2007, c. 43, s. 34.

DIVISION II SPOUSE AND CHILDREN BENEFITS

56. From the day the payment of the pension of a pensioner ceases by reason of death or, as the case may be, from the day of the death of an employee entitled a pension, his spouse shall be entitled to receive as pension for life one-half of the pension the pensioner was receiving or, as the case may be, would otherwise have been entitled to receive, or which the employee would have been entitled to receive,

(1)  reduced as in section 51, from the month following the death, even if the pensioner or employee dies before 65 years of age;

(2)  not reduced as in section 51 if, at the time of death of the pensioner or employee, his spouse is not entitled to a pension under the Act respecting the Québec Pension Plan (chapter R-9).

The pension computed under subparagraph 2 of the first paragraph may not exceed 66 2/3% of the pension that the pensioner was receiving or would otherwise have been entitled to receive, or that the employee would have been entitled to receive, after the reduction provided for in section 51.

1987, c. 107, s. 56; 1988, c. 82, s. 188; 2004, c. 39, s. 15.

56.1. The employee who applies for a pension or the pensioner may elect to receive a pension with a 2% reduction for the duration of the payment in order to enable his spouse to receive, instead of the pension provided for in section 56, a pension equal to 60% of the reduced pension to which the employee will be entitled or the pensioner is entitled. The employee who is entitled to a deferred pension may also make that election within the 90 days preceding the date of his sixty-fifth birthday. However, the 2% reduction does not apply to the amount added, where applicable, to the annual amount of pension pursuant to section 44.3.

The election is irrevocable once the first pension payment computed according to the pension amount confirmed by Retraite Québec has been received, even if no spouse is entitled to a pension.

1996, c. 53, s. 8; 2008, c. 25, s. 46; 2015, c. 20, s. 61; 2015, c. 27, s. 2.

56.1.1. Despite section 56, the spouse of a pensioner is entitled to receive a pension equal to the one established in accordance with the second or third paragraph of this section, if the pensioner dies after Retraite Québec receives his pension application but before the 31st day following the date of the notice from Retraite Québec inviting him to express his will regarding the election provided for in section 56.1 and before Retraite Québec receives the expression of his will regarding the election provided for in section 56.1.

The pension to which the spouse is entitled under the first paragraph, from the month following the death of the pensioner, is equal to 60% of the pension to which the pensioner was entitled, but which is reduced by 2% and by the amount obtained under section 51, even if the pensioner dies before 65 years of age.

However, if the spouse is not entitled to a pension under the Act respecting the Québec Pension Plan (chapter R-9) when the pensioner dies, the pension to which the spouse is entitled, from the month following the death of the pensioner, is equal to 60% of the pension to which the pensioner was entitled, but which is reduced by 2%. However, that reduction does not apply to the amount added, if applicable, to the annual amount of the pension under section 44.3.

2015, c. 27, s. 3; 2015, c. 20, s. 61.

57. If a person who, on 31 December 1987, was a peace officer included in the bargaining unit referred to in paragraph 1 of section 1 who, on 1 January 1988, became a member of this plan dies before becoming entitled to a pension or before a pension under section 63 or 64 becomes payable to him, his spouse shall be entitled to receive as pension for life, from the time of the person’s death, one-half of the pension that would have been payable to him in respect of the years or parts of a year during which he was a member of the pension fund established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235), the Teachers Pension Plan or the Civil Service Superannuation Plan and in respect of the years and parts of a year credited under this plan pursuant to sections 35, 40 and 41. However, the pension shall be computed on the basis of the average pensionable salary determined under sections 44.4 to 47.18.

Where applicable, the pension shall be reduced as in section 56.

The first and second paragraphs shall apply to the spouse of a person who, on 31 December 1991, was an intermediate officer holding employment in a correctional facility or a person belonging to a class of employees determined under paragraph 4 of section 1 and who, on 1 January 1992, became a member of this plan, if the person dies before becoming entitled to a pension or before the pension under section 63 or 64 becomes payable to him.

1987, c. 107, s. 57; 1991, c. 77, s. 23; 1992, c. 16, s. 3; 2004, c. 39, s. 16; 2002, c. 24, s. 209; 2008, c. 25, s. 47.

58. For the purposes of the plan, the spouse is the person who is married to or in a civil union with the employee or pensioner, as the case may be, or, provided neither is married or in a civil union at the time of death of the employee or pensioner, the person of the opposite or the same sex who had been living in a conjugal relationship with the employee or pensioner for a period of not less than three years immediately prior to the death of the employee or pensioner and had been publicly represented as the employee’s or pensioner’s spouse by the employee or pensioner or who, during the year preceding the employee’s or pensioner’s death, was living in a conjugal relationship with the employee or pensioner while one of the following situations occurred:

(1)  a child was or is to be born of their union;

(2)  they adopted a child together; or

(3)  one of them adopted a child of the other.

1987, c. 107, s. 58; 1988, c. 82, s. 189; 1999, c. 14, s. 21; 2000, c. 32, s. 5; 2002, c. 6, s. 177.

59. Each child of a pensioner or employee referred to in section 56 or, as the case may be, of a person referred to in section 57, who is unmarried and under 18 years of age or under 21 years of age if he is a full-time student in an educational institution designated in Schedule I to the Act respecting the Teachers Pension Plan (chapter R-11) or in any other institution designated by regulation, who is a dependent of the pensioner, employee or person at the time of death, is entitled to receive, as pension,

(1)  if a pension is paid to the spouse, 10% of the pension used as the basis for computing the spouse’s pension, reduced as in section 51;

(2)  if there is no spouse entitled to a pension, 20% of the pension that would have been used as the basis for computing the spouse’s pension, reduced as in section 51;

(3)  if the spouse dies while receiving a pension, 20% of the pension used as the basis for computing the spouse’s pension and adjusted from the death of the pensioner or employee referred to in section 56 or, as the case may be, of the person referred to in section 57, reduced as in section 51.

However, where there are more than four children, an amount representing 10% or 20% of the pension, as the case may be, multiplied by 4, is divided equally among the children.

1987, c. 107, s. 59; 1990, c. 5, s. 10; 2004, c. 39, s. 17.

60. The pension granted to a child is paid from the day the spouse’s pension is payable or, if there is no spouse entitled to a pension, from the day it would have been payable. If the spouse dies, the new pension granted to the child is paid from the month following the death of the spouse.

The pension granted to a child under 18 years of age must be paid to the person whose dependent he is.

1987, c. 107, s. 60; 1990, c. 5, s. 11.

61. The pension granted to the spouse and children shall run until the first day of the month following the date the beneficiary ceases to be entitled to it.

1987, c. 107, s. 61.

DIVISION III DEFERRED PENSION

62. An employee who, after two years of credited service and before becoming entitled to a pension, ceases to be a member of this plan is entitled to a deferred pension only, unless he transfers his years and parts of a year of service to another pension plan.

In case of death before the deferred pension becomes payable, the contributions shall, subject to section 74, be refunded to his spouse or, if he has no spouse, to his successors.

1987, c. 107, s. 62; 1990, c. 5, s. 12; 1995, c. 46, s. 31; 2002, c. 30, s. 13.

63. A deferred pension is payable, as the case may be,

(1)  from 65 years of age;

(2)  from the time the employee is physically or mentally disabled, as defined by regulation;

(3)  from the time he begins to receive the retirement pension acquired as a Member of the National Assembly, if he became a Member before 1 January 1992.

1987, c. 107, s. 63; 1992, c. 9, s. 3; 1993, c. 41, s. 7.

64. An employee who becomes a Member of the National Assembly before a pension or deferred pension is granted to him is entitled to such pension for the years and parts of a year of service credited to him under this plan if they have not been transferred to another pension plan, if he acquires entitlement to a retirement pension as a Member of the National Assembly and if he repays all contributions refunded to him.

Where the Member became a Member before 1 January 1992, the pension shall be payable from the time he begins to receive the retirement pension acquired as a Member of the National Assembly.

1987, c. 107, s. 64; 1992, c. 9, s. 4; 1993, c. 41, s. 8.

65. Any deferred pension is cancelled if the employee again becomes a member of this plan, and the years and parts of a year of service he accumulates are added to those already credited.

1987, c. 107, s. 65.

66. The annual amount of the deferred pension is computed in the same manner as the pension and is paid to the pensioner for life.

1987, c. 107, s. 66.

DIVISION III.1 ADDITIONAL BENEFIT

1996, c. 53, s. 10.

66.1. The persons who belong to a category or subcategory determined by regulation are entitled to an additional benefit which shall be granted according to the rules, terms and conditions prescribed in the regulation, which may vary according to the category to which the person belongs. The additional benefit shall be established in the manner prescribed in the regulation.

1996, c. 53, s. 10; 2004, c. 39, s. 18.

66.2. (Repealed).

1996, c. 53, s. 10; 2004, c. 39, s. 19; 2013, c. 9, s. 13.

66.3. A regulation under this division may have effect 12 months or less before its adoption.

1996, c. 53, s. 10.

DIVISION III.2 SUPPLEMENTARY PENSION BENEFITS

2002, c. 30, s. 14.

66.4. The Government may, by regulation, provide for the payment of supplementary benefits to be added to the amount of the employee’s pension. The supplementary benefits may vary, in particular, according to the date of retirement and the years of credited service. The Government shall determine the rules, terms and conditions relating to the supplementary benefits as well as the applicable limits.

2002, c. 30, s. 14.

66.5. The actuarial value of the supplementary benefits provided for in section 66.4 shall be financed by the employees. The contributions referred to in the second paragraph of section 42 shall be affected to the payment of those supplementary benefits.

A separate accounting record shall be kept for the contributions and supplementary benefits.

2002, c. 30, s. 14.

66.6. (Repealed).

2002, c. 30, s. 14; 2013, c. 9, s. 14.

66.7. Retraite Québec shall cause a separate actuarial valuation to be prepared simultaneously with the actuarial valuation provided for in section 126. Retraite Québec shall determine the actuarial value of the benefits payable and the amount accumulated under section 66.5.

Following the valuation, the Government may, by regulation, revise the rate of supplementary contribution provided for in the second paragraph of section 42 and determine the period of application of the rate.

2002, c. 30, s. 14; 2013, c. 9, s. 15; 2015, c. 20, s. 61.

66.8. Any excess identified by the actuarial valuation shall be affected only to the portion assumed by the employees in the apportionment of the cost of the plan determined under section 127.

2002, c. 30, s. 14.

66.9. A regulation enacted under this division may have effect 12 months or less before its adoption.

2002, c. 30, s. 14.

DIVISION IV REFUNDS

67. An employee who ceases to be an employee for the purposes of this plan before becoming entitled to a pension or to a deferred pension is entitled, unless the employee again becomes a member of this plan or is a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, and subject to section 74, to the refund of employee contributions with interest, compounded annually, at the rates determined in Schedule II to the date the application is received at Retraite Québec and at the rate determined in Schedule III from the day following that date.

In case of death, the contributions shall be refunded to his spouse or, if he has no spouse, to his successors.

1987, c. 107, s. 67; 1988, c. 82, s. 190; 1990, c. 5, s. 13; 1995, c. 46, s. 31; 2004, c. 39, s. 20; 2013, c. 9, s. 16; 2015, c. 20, s. 61.

68. A refund of contributions under the first paragraph of section 67 is payable to the employee entitled thereto from the 211th day following the day on which he ceased to participate in this plan, the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel for the last time. However, the 211-day period does not apply if the employee is suffering from an illness which, on the basis of a medical certificate, is likely to lead to death within two years.

1987, c. 107, s. 68; 1988, c. 82, s. 191; 1990, c. 5, s. 14; 2004, c. 39, s. 21.

68.1. Every application for a refund of contributions under section 67 shall be filed with Retraite Québec by means of the prescribed form.

1988, c. 82, s. 192; 2015, c. 20, s. 61.

69. In the case provided for in section 67, where the employee again participates in this plan without having obtained the refund of his contributions, the years and parts of a year of service which he accumulates shall be added to those already credited.

1987, c. 107, s. 69; 1988, c. 82, s. 193.

70. If an employee dies before being entitled to a pension, his contributions are refunded to his spouse or, if he has no spouse, to his successors, subject to section 74 with interest, compounded annually, at the rates determined in Schedule II until the date of death and at the rate determined in Schedule III from the day following that date.

1987, c. 107, s. 70; 1990, c. 5, s. 15; 1995, c. 46, s. 31; 2004, c. 39, s. 22; 2013, c. 9, s. 17.

70.1. If the pensioner who dies has no spouse or children entitled to a pension, the contributions are refunded to the employee’s successors, subject to section 74. The same rules apply to a pensioner who dies while eligible for a pension but who has no spouse or children entitled to a pension. However, in the latter case, the contributions are refunded with interest, compounded annually, at the rates determined in Schedule II until the date of death and at the rate determined in Schedule III from the day following that date.

2002, c. 30, s. 15; 2004, c. 39, s. 23; 2013, c. 9, s. 18.

70.2. If the total of the amounts paid as pension and supplementary benefits is less than the total of the contributions paid with interest, the difference shall be, subject to section 74, refunded to the employee’s successors, whether or not the employee had been a pensioner, when payment of a pension to the last person entitled to it ceases.

2002, c. 30, s. 15.

71. For the purposes of this division, contributions include every amount paid by the employee and every contribution from which he was exempt under this plan or under any other pension plan out of which service has been transferred to this plan, but do not include contributions deducted in excess for the years subsequent to the year 1986. Contributions also include any interest accrued on such amounts in accordance with the relevant pension plan. However, in the case of a transfer of service on an actuarially equivalent basis, if the total amount of the contributions accumulated exceeds the amount of the actuarial value of the benefits accrued under the new pension plan, contributions do not include the amount by which the former exceeds the latter.

However, the amounts paid by an employee into a supplemental pension plan established by an employer contemplated by the Government and Public Employees Retirement Plan are refunded if the funds or, as the case may be, the actuarial value of the benefits accrued to the employee have been transferred to this plan in accordance with section 135, 136, 143.11 or 143.21.

1987, c. 107, s. 71; 2001, c. 31, s. 242; 2004, c. 39, s. 24.

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.

73. Contributions relating to the service of an employee while he was a member of the pension fund of the officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235), the Teachers Pension Plan or the Civil Service Superannuation Plan are refunded without interest if the service has not been credited under this plan on an actuarially equivalent basis. The same applies to the amounts paid by the employee pursuant to sections 35 and 41.

1987, c. 107, s. 73; 2004, c. 39, s. 26.

74. If, at the time of a refund of contributions, amounts have been paid as pension benefits and additional benefits under this plan or under another pension plan out of which service has not been transferred to this plan on an actuarially equivalent basis, the total amount of the contributions including accrued interest up to the date on which pension benefits and additional benefits became payable is reduced by the amounts paid as pension benefits from the date on which the benefits ceased to be paid. Following the death of a beneficiary of a pension, the balance of the contributions and of any accrued interest bears interest, compounded annually, at the rate determined in Schedule III in force on the first day of the month following the death and computed from that date. In addition, for every period during which no benefit was paid, the balance of the contributions and of any accrued interest, established on the first day of the period, bears interest, compounded annually, at the rates determined in Schedule II.

However, if pension benefits are payable under section 57, the contributions refunded under section 70 do not include contributions relating to service credited for the purpose of computing those pension benefits. In that case, the first paragraph applies, at the time the pension benefits become payable, in respect of other contributions but without taking into account the amounts paid as pension benefits under section 57. From the time the pension benefits cease to be paid, the first paragraph once again applies to the contributions and amounts paid as pension benefits not taken into account for the purpose of the initial refund.

For the purposes of this section, contributions do not include amounts paid for the acquisition of pension credits under sections 41.1 to 41.5. However, with respect to those amounts, section 59 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) applies with the necessary modifications.

1987, c. 107, s. 74; 2002, c. 30, s. 17; 2004, c. 39, s. 27; 2009, c. 56, s. 4; 2013, c. 9, s. 20.

74.0.1. 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 given for each period in Schedule II.

The rates of interest in Schedule II are determined according to the rules and procedures determined by regulation for the period indicated and the rates of return on certain categories of amounts referred to in section 134 and designated by the regulation. The rates of interest in Schedule III are determined according to the rules and procedures determined by regulation for the period indicated and an external index designated by the regulation. The Chair of the Conseil du trésor publishes in the Gazette officielle du Québec the rates of interest determined under those regulations, and the amendments to the schedules resulting from the new rates are integrated into the Compilation of Québec Laws and Regulations.

The applicable rates determined in Schedule II are the rates determined for each period according to the period of application of those rates provided for in the relevant sections. The applicable rate determined in Schedule III is the rate in force on the day that precedes the date the period of application of that rate begins as provided in the relevant sections, unless otherwise provided.

2006, c. 55, s. 10; 2013, c. 9, s. 21.

DIVISION IV.0.1 WAIVER

2007, c. 43, s. 36.

74.0.2. The spouse may waive the spousal benefits granted under the pension plan before the date of the death of the employee, of the person who ceased to be a member of the plan or of the pensioner. The spouse may also revoke the waiver before that date.

To be valid, the waiver or revocation must bear on all spousal benefits and be served on Retraite Québec by means of a notice that must be received on a date that is prior to the date of death and contain the information determined by regulation.

The spouse’s waiver is cancelled if, on the date of the pensioner’s death, no refund of the contributions referred to in section 71 is payable to the pensioner’s successors. The computation is calculated at the date of death as though there were no children entitled to a pension, and based on the data known to Retraite Québec on the date of its decision; that data is deemed to be accurate. When the spouse’s waiver is cancelled, the spouse may receive the benefits the spouse is entitled to under the pension plan.

Despite the spouse’s waiver, the pension plan is deemed to grant the spouse a right to death benefits for the purposes of article 415 of the Civil Code.

2007, c. 43, s. 36; 2015, c. 20, s. 61.

DIVISION IV.1 EMPLOYEE SUFFERING FROM A TERMINAL ILLNESS

This division is not in force in respect of the category of employees comprised of employees on leave without pay. (2002, c. 30, s. 188; Order in Council 153-2003 dated 19 February 2003, (2003) 135 G.O. 2, 1047).

2002, c. 30, s. 18.

74.1. Except in the case of a pensioner, an employee who has ceased to participate in the plan and who, according to a medical certificate, is suffering from an illness likely to lead to death within a period of two years is, if the employee is entitled only to a deferred pension or to an actuarially reduced pension under section 50, entitled to receive the higher of the following amounts:

(1)  the total contributions with interest accrued up to the date of receipt of the application;

(2)  the actuarial value of the employee’s pension and additional benefits established on that date in accordance with the actuarial assumptions and methods determined by regulation under section 46.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).

The first paragraph also applies to an employee who provides such a certificate and who, if he or she ceased to participate in the plan on the date of receipt of the application by Retraite Québec, would be entitled to only one of the pensions referred to in that paragraph. However, an employee who receives the amount ceases to participate in the plan on that date and, subject to section 74.6, is not considered to be an employee even if he or she continues to hold pensionable employment after the date of receipt of the application.

The amount referred to in the first paragraph bears interest, compounded annually, at the rate determined in Schedule III in force on the date the application is received at Retraite Québec and computed from that date to the date on which the refund is made.

2002, c. 30, s. 18; 2004, c. 39, s. 28; 2013, c. 9, s. 22; 2015, c. 20, s. 61.

74.2. For the purposes of section 74.1, contributions include the amounts referred to in section 71, except amounts paid by the employee for the acquisition of a pension credit. The total of the contributions shall be established having regard to sections 72 to 74.

2002, c. 30, s. 18.

74.3. The refund of the amount referred to in section 74.1 precludes entitlement to any other benefit, advantage or refund under the plan.

2002, c. 30, s. 18.

74.4. The spouse of an employee referred to in the first and second paragraphs of section 74.1 may, upon the death of the employee, obtain that the refund of the amount referred to in that section be cancelled if the spouse applies therefor to Retraite Québec before the amount is received. In such a case, the application for a refund is deemed never to have been made.

2002, c. 30, s. 18; 2015, c. 20, s. 61.

74.5. An employee who has ceased to participate in this plan pursuant to the second paragraph of section 74.1 and who, at the end of a period of two years from the date on which the application for a refund of the amount referred to in that section is received, holds pensionable employment under this plan may elect to resume participation in the plan by sending a notice to that effect to Retraite Québec. Notwithstanding section 7, the employee’s participation in the plan shall begin on the date on which the notice is received by Retraite Québec.

2002, c. 30, s. 18; 2004, c. 39, s. 29; 2015, c. 20, s. 61.

74.6. An employee who has availed himself or herself of the first or second paragraph of section 74.1 may be credited with the years or parts of a year of service that had been credited before the date of the refund if the employee applies therefor and pays an amount equal to the amount that was refunded to the employee, with interest, compounded annually, at the rates determined in Schedule II from the date the refund is paid to the date the application is received at Retraite Québec and at the rate determined in Schedule III from the day following the latter date the date of the redemption proposal made by Retraite Québec.

The amount established under the first paragraph is payable either in cash or by instalments spread over the period and at the intervals determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.

2002, c. 30, s. 18; 2004, c. 39, s. 30; 2013, c. 9, s. 23; 2015, c. 20, s. 61.

74.7. An employee who has availed himself or herself of the second paragraph of section 74.1 may be credited with the years and parts of a year of service pertaining to the period during which the employee would have participated in the plan, had it not been for the application of that paragraph, if the employee applies therefor and pays an amount equal to the contribution the employee would have paid if he or she had participated in this plan, with interest, compounded annually, at the rates determined in Schedule II, for each year, from the midpoint of the period during which the employee would have paid contributions if the employee had been a member of this plan during that year to the date the application is received at Retraite Québec and at the rate determined in Schedule III from the day following that date to the date of the redemption proposal made by Retraite Québec. However, where the years and parts of a year of service are credited to the employee, section 18 applies as though the employee had been a member of this plan during that period.

The amount established under the first paragraph is payable either in cash or by instalments spread over the period and at the intervals determined by Retraite Québec. If paid by instalments, the amount bears interest, compounded annually, at the rate in force on the date of receipt of the application, computed from the date on which the redemption proposal made by Retraite Québec expires.

2002, c. 30, s. 18; 2004, c. 39, s. 31; 2007, c. 43, s. 37; 2013, c. 9, s. 24; 2015, c. 20, s. 61.

74.8. Sections 59.2 to 59.5 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) apply, with the necessary modifications, to an employee referred to in section 74.1 who, under subdivision 3 of Division IV of Chapter II, had years or parts of a year counted under the plan and obtained pension credit in respect thereof.

2002, c. 30, s. 18; 2004, c. 39, s. 32.

DIVISION V EMPLOYEE RECEIVING BENEFITS AND A SALARY

§ 1 . — Progressive retirement

75. A person 65 years of age or over may hold pensionable employment under this plan or, if the person is a pensioner under this plan, pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel and receive benefits as a pensioner by way of

(1)  a pension and additional benefit under this plan, the Teachers Pension Plan, the Civil Service Superannuation Plan, the Pension Plan of Management Personnel, the Government and Public Employees Retirement Plan and the plans established by the Government under sections 9, 10 and 10.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10);

(2)  a pension under section 80 of the said Act;

(3)  pension credit under this plan, the Government and Public Employees Retirement Plan, the Teachers Pension Plan or the Civil Service Superannuation Plan and any other benefit payable under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1);

(4)  an annual pension under section 84 of the Act respecting the Government and Public Employees Retirement Plan.

However, the provisions of the first paragraph do not apply from 31 December of the year in which the person attains 69 years of age.

1987, c. 107, s. 75; 1991, c. 14, s. 5; 1991, c. 77, s. 24; 1996, c. 53, s. 11; 1997, c. 71, s. 14; 2001, c. 31, s. 243; 2002, c. 30, s. 19; 2004, c. 39, s. 33.

76. An employee holding pensionable employment under this plan who is receiving benefits is deemed to have retired and is not considered to be an employee for the purposes of this plan.

1987, c. 107, s. 76.

76.1. For the purposes of this subdivision, the limit provided in section 14.1 does not apply.

1991, c. 77, s. 25.

77. In no case may the benefits that a pensioner is entitled to receive be greater than the amount by which the annual salary exceeds the salary referred to in section 84.

1987, c. 107, s. 77; 1988, c. 82, s. 194.

78. To determine the benefits that a pensioner is entitled to receive, the benefits are adjusted in accordance with the relevant plan.

1987, c. 107, s. 78.

79. The annual salary is equal to the salary defined in section 9

(1)  received by the pensioner on the day or part of day preceding the day he retired, computed on a yearly basis; or

(2)  that he would otherwise have received on the day or part of day preceding the day he retired or that he would have received on that day, had he not, among other things, been absent without pay or receiving salary insurance benefits, computed on a yearly basis.

The annual salary of a pensioner who was not a full-time employee is reduced to the same fraction as that credited to him in respect of service.

1987, c. 107, s. 79; 1988, c. 82, s. 195; 2004, c. 39, s. 34.

80. The salary of a pensioner who, when he was an employee, held simultaneously more than one pensionable employment under this plan is computed in the same manner as the pensionable salary in such a case.

1987, c. 107, s. 80; 1988, c. 82, s. 196.

81. To determine the annual salary for the years following the year in which the pensioner retired, the salary is adjusted annually and at the intervals prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), according to the rate of increase of the Pension Index determined by the said Act.

The first adjustment is made proportionately to the number of days for which the pensioner received benefits in the year he retired in relation to the total number of days in that year.

1987, c. 107, s. 81.

82. The amounts payable as benefits are paid, if applicable, in the following order:

(1)  the pension and the additional benefit granted under this plan;

(2)  the pension granted under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, as the case may be;

(3)  the pension granted under the plans established pursuant to sections 9, 10 and 10.0.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10);

(4)  the pension granted under the Civil Service Superannuation Plan;

(5)  the pension granted under the Teachers Pension Plan;

(6)  benefits granted under the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1);

(7)  benefits pertaining to any pension credit earned or credited pursuant to section 101 and, where applicable, section 158 of the Act respecting the Government and Public Employees Retirement Plan and any amount payable pursuant to section 80 of the said Act;

(8)  benefits pertaining to other pension credits granted under this Act, the Act respecting the Government and Public Employees Retirement Plan, the Act respecting the Teachers Pension Plan (chapter R-11) and the Act respecting the Civil Service Superannuation Plan (chapter R-12);

(9)  the annual pension under section 84 of the Act respecting the Government and Public Employees Retirement Plan.

Where any of the benefits listed in the first paragraph, except the pension granted under this plan and the increase provided for in section 20 of the Act respecting the Pension Plan of Certain Teachers, is payable in part only, the payable part is taken, first, out of that portion of the benefits that relates to years of service subsequent to 30 June 1982.

1987, c. 107, s. 82; 1991, c. 14, s. 6; 1996, c. 53, s. 12; 2001, c. 31, s. 244; 2002, c. 30, s. 20.

83. Every person who wishes to hold pensionable employment under this plan and receive benefits must make an application therefor.

He must accompany his application with a certificate of employment containing, in particular, the annual salary referred to in section 79 and any other information required by Retraite Québec.

1987, c. 107, s. 83; 2015, c. 20, s. 61.

84. Within 30 days preceding the anniversary date of the day the pensioner began to receive benefits, Retraite Québec must require the employer to file a report containing

(1)  the amount of the salary corresponding to the salary defined in section 9 which is paid to the pensioner in the 12 months preceding the anniversary date or which would have been paid to him had he not, among other things, been absent without pay or receiving salary insurance benefits;

(2)  the amount of the salary corresponding to the salary defined in section 9 which the employer estimates he will pay to the pensioner during the 12 months following the anniversary date;

(3)  any other information required by Retraite Québec.

1987, c. 107, s. 84; 1988, c. 82, s. 197; 2004, c. 39, s. 35; 2015, c. 20, s. 61.

85. If, as a result of a change or a departure, the salary estimated by the employer differs by 10% or more, the employer, not later than 30 days after changing the salary, must so inform Retraite Québec.

1987, c. 107, s. 85; 2015, c. 20, s. 61.

86. If the amount of the benefits computed under section 77 becomes nil, sections 106 to 109 apply.

1987, c. 107, s. 86; 2004, c. 39, s. 36.

87. If the pensioner receives less benefit than that to which he is entitled, Retraite Québec shall pay the due amount within two months of receiving a report under section 84.

If he receives more benefit than that to which he is entitled, Retraite Québec may effect compensation for any overpayment made, in the manner determined by regulation under section 147 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10).

No interest may be charged on any sum thus paid or collected.

1987, c. 107, s. 87; 1990, c. 32, s. 3; 2015, c. 20, s. 61.

88. Every pensioner who holds pensionable employment under this plan shall receive benefits not later than 31 December of the year in which the pensioner attains 69 years of age.

1987, c. 107, s. 88; 1991, c. 77, s. 26; 1997, c. 71, s. 15.

§ 2 . — Retired person with right of recall or supernumerary

89. Within 30 days of its decision to list an employee as a retired employee with a right of recall or supernumerary in accordance with the collective agreement governing the bargaining unit referred to in paragraph 1 of section 1, the employer must so inform Retraite Québec.

Retraite Québec shall furnish to the employer, in respect of each such pensioner, an amount equal to 70% of the average pensionable salary referred to in paragraph 1 of section 44.2 in computing his pension under this plan and the total amount of the benefits to which he is entitled under section 75.

1987, c. 107, s. 89; 1991, c. 77, s. 27; 2004, c. 39, s. 37; 2008, c. 25, s. 48; 2015, c. 20, s. 61.

90. A pensioner who is a retired employee with a right of recall or supernumerary contemplated in section 89 may receive his salary and his pension and any other benefit to which he is entitled under section 75.

Such a pensioner is not considered to be an employee for the purposes of this plan.

1987, c. 107, s. 90.

91. In no case may the benefits that the pensioner is entitled to receive exceed in a year the amount by which the amount equal to 70% of the average pensionable salary determined in computing his pension under this plan exceeds the total remuneration he receives during that year.

For the year of retirement, however, the computation under the first paragraph is made proportionately to the number of days for which the pension is paid in relation to 260.

1987, c. 107, s. 91; 2004, c. 39, s. 38.

92. Before 1 February each year, Retraite Québec shall furnish to the employer the total amount of the benefits that will be paid to the pensioner during that year.

1987, c. 107, s. 92; 2015, c. 20, s. 61.

93. Not later than 1 March each year, the employer must furnish to Retraite Québec a report setting out

(1)  the amount of the total remuneration paid to each pensioner during the preceding year or that would have been paid to him had he not been receiving salary insurance benefits;

(2)  any other information required by Retraite Québec.

1987, c. 107, s. 93; 2015, c. 20, s. 61.

94. If the total amount of the benefits computed under section 91 becomes nil, sections 106 to 109 apply.

1987, c. 107, s. 94; 2004, c. 39, s. 39.

95. The total amount of the benefits determined under section 91 is computed on a yearly basis for the year in which the pensioner dies or until 30 December of the year in which the pensioner attains 69 years of age.

1987, c. 107, s. 95; 1991, c. 77, s. 28; 1997, c. 71, s. 16.

96. If a pensioner receives in a year benefits that are greater than those to which he is entitled, Retraite Québec must deduct the amount of the overpayment from the benefits it pays to the pensioner in the 12 months following the date it receives the report that must be filed with it by the employer in respect of that year under section 93. In such a case, section 82 applies.

No interest is exigible on any overpayment.

1987, c. 107, s. 96; 2015, c. 20, s. 61.

97. Every pensioner who holds pensionable employment under this plan shall receive his benefits at the latest from 31 December of the year in which the pensioner attains 69 years of age.

1987, c. 107, s. 97; 1991, c. 77, s. 29; 1997, c. 71, s. 17.

DIVISION VI MISCELLANEOUS PROVISIONS

98. For the purposes of entitlement to and computation of a pension, a maximum of 90 contributory days are added to the service credited to the employee after 31 December 1978 to enable him to make up any period of leave without pay while he held pensionable employment, unless a notice to the contrary is sent by the employee.

The first paragraph does not apply to service credited under this plan on an actuarially equivalent basis.

1987, c. 107, s. 98.

98.1. For each calendar year from 1 January 1988, the days and parts of a day that are not credited to an employee who holds pensionable employment under the plan for at least one day during that calendar year shall be considered solely for the purposes of eligibility for a pension.

However, during the year in which the employee begins to participate in the plan, the days comprised between 1 January and the first day on which the employee holds pensionable employment shall not be considered for the purposes of eligibility. In addition, during the year in which the employee ceases to participate in the plan, the days comprised between the day on which the employee’s participation ceases and 31 December shall not be considered.

Subject to section 98, the first and second paragraphs also apply to an employee who did not have days and parts of a day of absence without pay credited under section 28.

The days and parts of a day that are not credited to an employee who, during the year 1987 or a subsequent year, held pensionable employment under the Government and Public Employees Retirement Plan for a least one day during the year shall also be considered solely for purposes of eligibility for a pension if they were not otherwise considered under this plan.

2002, c. 30, s. 21; 2004, c. 39, s. 40.

98.2. For the purposes of section 98.1, the Government may, by regulation, establish a pension reduction factor and criteria for the application of that factor. The Government may also designate categories of employees to whom the factor and the criteria do not apply.

2002, c. 30, s. 21; 2004, c. 39, s. 41.

99. The years and parts of a year of service that were recognized solely for purposes of entitlement to a pension under the Teachers Pension Plan, the Civil Service Superannuation Plan, the Pension Plan of Management Personnel, the Government and Public Employees Retirement Plan and the pension plan of the Sûreté du Québec are added, for purposes of entitlement to any pension, to the years of service credited pursuant to section 15. The same rule applies to years and parts of a year of service not credited under this plan by reason of the application of sections 23, 25, 39 and 41.7, the first paragraph of section 143.4, the second paragraph of section 143.6, the first paragraph of sections 143.7, 143.15 and 143.16, the third paragraph of section 143.23 and the fourth paragraph of section 143.24 and to the years and parts of a year recognized solely for purposes of entitlement to a pension under a transfer agreement entered into pursuant to section 133, provided they have not otherwise been credited pursuant to section 26, the third paragraph of section 39, Chapter IX.1 or, as the case may be, pursuant to the relevant agreement.

1987, c. 107, s. 99; 2001, c. 31, s. 245; 2004, c. 39, s. 42.

100. Every pension is indexed annually, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9),

(1)  for that part attributable to service prior to 1 January 2000, by the excess of the rate of increase of the Pension Index determined by the said Act over 3%; and

(2)  for that part attributable to service subsequent to 31 December 1999, by the formula provided for in subparagraph 1 of this paragraph or by one-half of the rate of increase of the Pension Index, according to the formula that is the most advantageous.

Deferred pensions are adjusted in the same manner but the adjustment applies only from 1 January following the date on which the pension becomes payable.

1987, c. 107, s. 100; 2002, c. 30, s. 22.

101. The first index adjustment of a pension is made proportionately

(1)  to the number of days for which the pension was or would have been paid during the year in which the employee ceased to participate in this plan in relation to the total number of days in that year;

(2)  where applicable, to the number of days for which the pension was or would have been paid during the year of the death of the employee in relation to the total number of days in that year.

1987, c. 107, s. 101; 1997, c. 71, s. 18.

102. The spouse’s pension referred to in section 56, granted after 10 years of service were credited to the pensioner or to the employee entitled to a pension, may not be less than $5,878, adjusted annually and at the intervals prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9) for each year concerned until the year in which it became payable, according to the rate of increase of the Pension Index determined by the said Act and, for following years, adjusted in the manner prescribed in section 100, reduced in accordance with section 51 or, as the case may be, paragraph 1 of section 56 even if, in the latter case, the pension is payable under section 57.

A reduction required under the first paragraph applies even if no pension is paid under the Act respecting the Québec Pension Plan.

However, the first paragraph applies only with respect to that part of the pension established under paragraph 1 of section 44.2, and the amount provided for in that paragraph is multiplied by the fraction that the number of years of service credited before 1 January 1992 is of the total number of years of service credited.

When the pension is less than the amount determined in this section, the spouse is entitled to receive, in respect of the years before 1 January 1992, 66 2/3% of the pension that the pensioner was receiving or would otherwise have been entitled to receive or that the employee would have been entitled to receive. Calculation of that pension must take paragraphs 1 and 2 of section 56 into account. However, the amount determined under this section must not be exceeded.

1987, c. 107, s. 102; 1992, c. 67, s. 25; 2004, c. 39, s. 43; 2008, c. 25, s. 49.

103. Retraite Québec, upon the application of a beneficiary other than a beneficiary referred to in section 75 or 90 may, at any time after the pension becomes payable, make cash payment of the actuarial value, established according to the actuarial assumptions and methods determined by regulation, of any pension, if the total amount is not more than $881 annually.

In no case may cash payment of the actuarial value of a child’s pension or a pension granted by reason of physical or mental disability be made if, in the latter case, the pensioner is under 65 years of age.

The amount of $881 is, at the time prescribed under section 119 of the Act respecting the Québec Pension Plan (chapter R-9), adjusted annually according to the rate of increase of the Pension Index determined by the said Act.

1987, c. 107, s. 103; 1991, c. 14, s. 7; 2015, c. 20, s. 61.

104. A pension granted under subparagraph 5 of the first paragraph of section 44 shall cease to be paid on the first day of the month following the date on which the reason for which the pension was obtained ceases to apply.

However, every employee whose pension ceases to be paid pursuant to the first paragraph and who holds pensionable employment under this plan shall participate in this plan or, if he holds pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, he shall participate in either of such plans, or, as the case may be, in the Pension Plan of Certain Teachers.

1987, c. 107, s. 104; 1988, c. 82, s. 198; 2001, c. 31, s. 246.

105. (Repealed).

1987, c. 107, s. 105; 1988, c. 82, s. 199.

CHAPTER V RETURN TO WORK OF A PENSIONER

2004, c. 39, s. 44.

106. This chapter applies to

(1)  a pensioner under this plan;

(2)  a pensioner under both this plan and the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel. In this case, Chapter VII of Title I of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or Chapter VII of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) does not apply to the pensioner;

(3)  a person who is not a pensioner under this plan but who is entitled to a deferred pension under this plan, who receives the early payment of a deferred pension under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel and who again holds pensionable employment under this plan.

However, this chapter does not apply in a case where the rules provided for under subdivision 1 or 2 of Division V of Chapter IV apply, or to a pensioner from 31 December of the year in which the pensioner attains 69 years of age or to a pension granted to a spouse.

1987, c. 107, s. 106; 1988, c. 82, s. 200; 2004, c. 39, s. 44.

107. A pensioner who, before the age of 65, again holds pensionable employment under this plan or holds pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, continues to receive the benefits referred to in the first paragraph of section 82 until the age of 65. If the pensioner continues to hold that employment at the age of 65 or over or again holds employment after attaining that age, payment of benefits ceases.

The Government determines by regulation the terms and conditions relating to the return to work in pensionable employment under this plan of a pensioner referred to in section 4, other than a pensioner under this plan, the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel.

1987, c. 107, s. 107; 2004, c. 39, s. 44; 2007, c. 43, s. 38.

108. Sections 116, 117 and the first paragraph of section 118, as they read before 1 January 2005, continue to apply with respect to the person referred to in subparagraph 3 of the first paragraph of section 106 while the person again holds pensionable employment under this plan before the age of 65.

If an employee continues to hold pensionable employment under this plan at the age of 65, payment of the benefits referred to in the first paragraph of section 82 ceases.

1987, c. 107, s. 108; 1988, c. 82, s. 201; 2004, c. 39, s. 44.

109. If the pensioner or the person referred to in the first paragraph of section 106 ceases to hold employment and is entitled to receive payment of the benefits accrued, any amount of such benefits the payment of which had ceased must be indexed or adjusted in accordance with the plan concerned.

1987, c. 107, s. 109; 1988, c. 82, s. 202; 2001, c. 31, s. 248; 2004, c. 39, s. 44.

110. (Replaced).

1987, c. 107, s. 110; 2001, c. 31, s. 249; 2004, c. 39, s. 44.

111. (Replaced).

1987, c. 107, s. 111; 1988, c. 82, s. 203; 2004, c. 39, s. 44.

112. (Replaced).

1987, c. 107, s. 112; 1988, c. 82, s. 204; 2001, c. 31, s. 251; 2002, c. 30, s. 23; 2004, c. 39, s. 44.

113. (Replaced).

1987, c. 107, s. 113; 1988, c. 82, s. 205; 2001, c. 31, s. 252; 2004, c. 39, s. 44.

114. (Repealed).

1987, c. 107, s. 114; 1988, c. 82, s. 206.

115. (Replaced).

1987, c. 107, s. 115; 2002, c. 30, s. 24; 2004, c. 39, s. 44.

116. (Replaced).

1987, c. 107, s. 116; 1988, c. 82, s. 207; 2001, c. 31, s. 254; 2004, c. 39, s. 44.

117. (Replaced).

1987, c. 107, s. 117; 2004, c. 39, s. 44.

118. (Replaced).

1987, c. 107, s. 118; 2004, c. 39, s. 44.

119. (Replaced).

1987, c. 107, s. 119; 1988, c. 82, s. 208; 2001, c. 31, s. 255; 2004, c. 39, s. 44.

120. (Replaced).

1987, c. 107, s. 120; 1988, c. 82, s. 209; 2004, c. 39, s. 44.

121. (Replaced).

1987, c. 107, s. 121; 1988, c. 82, s. 210; 2004, c. 39, s. 44.

122. (Replaced).

1987, c. 107, s. 122; 2004, c. 39, s. 44.

123. (Replaced).

1987, c. 107, s. 123; 1988, c. 82, s. 211; 2004, c. 39, s. 44.

124. (Replaced).

1987, c. 107, s. 124; 1991, c. 77, s. 30; 1997, c. 71, s. 19; 2004, c. 39, s. 44.

125. (Replaced).

1987, c. 107, s. 125; 2004, c. 39, s. 44.

CHAPTER V.1 PARTITION AND ASSIGNMENT OF BENEFITS BETWEEN SPOUSES

1990, c. 5, s. 16.

125.1. From the introduction of an application for separation from bed and board, divorce or marriage annulment, for the dissolution or annulment of a civil union or for the payment of a compensatory allowance, the employee or former employee and his or her spouse are entitled to obtain, upon application to Retraite Québec on the conditions and according to the terms prescribed by regulation, a statement setting out the value of the benefits accrued by the employee or former employee under this plan, the value of such benefits for the period of the marriage or civil union and any other information determined by regulation.

The employee or former employee and his or her spouse are also entitled to obtain such a statement, upon application to Retraite Québec and according to the terms prescribed by regulation, for the purposes of mediation conducted prior to proceedings in family matters or of a joint procedure before a notary for the dissolution of their civil union.

1990, c. 5, s. 16; 1995, c. 70, s. 11; 2002, c. 6, s. 178; 2015, c. 20, s. 61.

125.2. For the purposes of their partition and assignment, the benefits accrued under this plan shall be established according to the rules fixed by regulation, which may differ from the rules otherwise applicable under this Act and under Chapters II and IV of Title IV of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10). The benefits shall be assessed in accordance with the actuarial rules, assumptions and methods determined by regulation, which may vary according to the nature of the benefits established.

The benefits shall be established and assessed on the date on which the spouses ceased living together, on the date of institution of the proceedings or on the date determined in the notarized transaction settling the consequences of the dissolution of the civil union, as the case may be.

1990, c. 5, s. 16; 1995, c. 70, s. 12; 2002, c. 6, s. 179.

125.3. Retraite Québec, upon an application made on the conditions and according to the terms prescribed by regulation, shall pay the sums awarded to the spouse. The regulation may also prescribe rules, conditions and terms for the payment of such sums and, where applicable, the interest payable thereon.

1990, c. 5, s. 16; 2015, c. 20, s. 61.

125.4. Every sum paid to the spouse, the interest yielded by it and the benefits constituted with such sums shall be inalienable and unseizable.

1990, c. 5, s. 16.

125.5. Following payment of the sums awarded to the spouse of the employee or former employee, every sum payable under this plan with respect to the membership of the employee or former employee, including the sum payable under section 102, shall be reduced in accordance with the actuarial rules, assumptions and methods prescribed by regulation, which may vary according to the nature of the benefit from which such sum is derived.

1990, c. 5, s. 16.

125.6. Where, following a separation from bed and board, the value of the benefits accrued by the employee or former employee under this plan has been included in whole or in part in the value of the benefits that may be partitioned, the partition of the family patrimony shall entail, for the spouse who obtained it, the extinction of any other benefit, advantage or reimbursement which he could claim in his quality as spouse, unless the spouses resume living together.

1990, c. 5, s. 16.

125.7. Chapter IX does not apply to decisions rendered by Retraite Québec concerning the establishment and assessment of the benefits accrued under this plan. Any other decision rendered by Retraite Québec pursuant to this chapter may be contested by the employee or former employee and his spouse in the manner provided for this plan.

1990, c. 5, s. 16; 2015, c. 20, s. 61.

CHAPTER VI ACTUARIAL VALUATION AND COST SHARING

126. Once every three years, the pension committee established under section 139.3 shall require Retraite Québec to cause an actuarial valuation of the plan to be prepared by the actuaries designated by Retraite Québec. If no such request is made, Retraite Québec shall cause the actuarial valuation to be prepared if more than three years have elapsed since the last valuation.

The committee shall send the actuarial valuation to the Minister within 90 days after receiving it.

The committee may request an independent actuary to report, within 30 days of his or her appointment, on the validity of the assumptions used for the actuarial valuation. In such a case, the committee shall send the report and the actuarial valuation to the Minister within 90 days after receiving the report.

1987, c. 107, s. 126; 1991, c. 14, s. 9; 2004, c. 39, s. 45; 2006, c. 55, s. 11; 2013, c. 9, s. 25; 2015, c. 20, s. 61.

127. For the years of service subsequent to 2012, the cost of the plan is shared in the proportion of 46% for the employees and 54% for the employer.

However, the Government shall assume the balance of the cost resulting from the application of sections 41.1 to 41.6.

1987, c. 107, s. 127; 2002, c. 30, s. 25; 2013, c. 9, s. 26.

128. The Government may, by regulation, revise the rate of contribution applicable to the plan from 1 January of each year on the basis of the result of the actuarial valuation referred to in the first paragraph of section 126.

1987, c. 107, s. 128; 2004, c. 39, s. 46; 2013, c. 9, s. 27.

129. Where a legislative bill is introduced before the National Assembly for the purpose of enacting amendments having immediate or long term impact on the plan, Retraite Québec must prepare a report showing the extent to which the assumptions of the latest actuarial valuation are affected by the proposed amendments.

1987, c. 107, s. 129; 2015, c. 20, s. 61.

CHAPTER VII REGULATIONS

130. After Retraite Québec has consulted the pension committee established under section 139.3, the Government may, by regulation,

(0.1)  determine, for the purposes of paragraph 4 of section 1, the classes of employees of the Institut Pinel who are members of this plan and the special provisions applicable to them;

(1)  determine, for the purposes of paragraph 6 of section 3, the class or conditions of employment and the remuneration or mode of remuneration by reason of which an employee is excluded from the plan;

(1.1)  identify, for the purposes of section 7, the classes of employees who hold pensionable employment for which the basis of remuneration is 200 days;

(2)  determine the bonuses, allowances, compensations or other additional remuneration which are included in the basic salary defined in section 9;

(3)  determine the actuarial assumptions and methods used to calculate the actuarial value of the benefits referred to in sections 23, 41.7 and 41.12, which may vary according to the pension plans and benefits concerned;

(3.1)  establish the limits applicable to a pension amount added under section 41.6 and the manner in which an amount is to be adjusted to comply with the limits;

(3.2)  determine an additional contribution rate for the purposes of the third paragraph of section 42;

(4)  define, for the purposes of sections 44 and 63, what constitutes physical or mental disability;

(5)  determine, for the purposes of sections 47.4 and 47.15, the days and parts of a day not included in a contributory period;

(5.1)  determine, for the purposes of section 47.7, the daily factor, which may vary with the class of employees and the terms of payment of the salary that apply;

(5.2)  determine, for the purposes of section 47.8, the method of establishing the annual basic salary of certain employees whose conditions of employment offer a mode of remuneration that is not established with reference to an annual basic salary;

(5.3)  determine, for the purposes of section 47.16, the method of establishing the contributory period of an employee who simultaneously holds more than one pensionable employment under the plan in a year;

(6)  (paragraph repealed);

(7)  designate, for the purposes of section 59, the other educational institutions;

(7.1)  determine, for the purposes of section 66.1, the categories to which persons must belong in order to be entitled to an additional benefit, and the rules, terms and conditions governing the establishment and payment of the benefit, which may vary according to the category;

(7.2)  prescribe, for the purposes of section 66.4, the payment of supplementary benefits added to the amount of the pension and prescribe rules, terms and conditions relating to those supplementary benefits and the limits that apply thereto;

(7.3)  revise, in accordance with section 66.7, the supplementary contribution rate provided for in the second paragraph of section 42 and determine the period covered by the rate;

(7.3.1)  establish, for the purposes of section 72, the other conditions for computing the interest on the contributions;

(7.3.1.1)  for the purposes of section 74.0.1, determine for a given period the rules and procedures for determining the rates of interest in Schedule II according to the rates of return on certain categories of amounts referred to in section 134 and designated by the regulation, and the rules and procedures for determining the rates of interest in Schedule III according to an external index designated by the regulation;

(7.3.2)  determine, for the purposes of section 74.0.2, the information the waiver or revocation notice must contain;

(7.4)  establish, for the purposes of section 98.2, a pension reduction factor and criteria for the application of that factor, and designate categories of employees to whom the factor and the criteria do not apply;

(8)  determine the actuarial assumptions and methods to be used to establish the actuarial value of the pension referred to in section 103;

(8.1)  determine the terms and conditions of the applications required under Chapter V.1;

(8.2)  determine, for the purposes of section 125.1, the information which must be contained in the statement setting out the value of the benefits accrued by the employee or former employee;

(8.3)  fix, for the purposes of section 125.2, the rules which apply to the establishment of the benefits accrued under this plan, which may differ from the rules otherwise applicable under this Act and under Chapters II and IV of Title IV of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10); determine, for the purposes of the said section, the actuarial rules, assumptions and methods which apply to the assessment of accrued benefits and which may vary according to the nature of the benefits;

(8.4)  determine, for the purposes of section 125.3, the rules and the terms and conditions of payment of the sums awarded to the spouse and, where applicable, the interest payable thereon;

(8.5)  prescribe, for the purposes of section 125.5, the actuarial rules, assumptions and methods for reducing any sum payable under this plan, which may vary according to the nature of the benefit from which such sum is derived;

(9)  establish, in accordance with section 128, the new contribution rate;

(10)  establish, for the purposes of section 132.2, the limit applicable to the pensionable salary, the limit applicable to the service credited, the rules and procedures for computing the pension, and the conditions for applying those limits, rules and procedures;

(11)  establish, for the purposes of section 132.3, the periods of absence that may be credited for each type of absence and in total;

(12)  (subparagraph repealed);

(13)  determine, for the purposes of section 107, the terms and conditions relating to the return to work in pensionable employment under this plan of a pensioner referred to in section 4, except for a pensioner under this plan, the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel;

(14)  establish, for the purposes of section 143.19, the procedures for the computation of the annual basic salary.

For the purposes of the consultation provided for in the first paragraph, draft regulations must be submitted to the pension committee at least 30 days before they are adopted, together with a report describing their effects.

1987, c. 107, s. 130; 1988, c. 82, s. 212; 1990, c. 5, s. 17; 1991, c. 14, s. 10; 1991, c. 77, s. 31; 1992, c. 16, s. 4; 1992, c. 67, s. 26; 1996, c. 53, s. 13; 2002, c. 30, s. 26; 2004, c. 39, s. 47; 2007, c. 43, s. 39; 2008, c. 25, s. 50; 2013, c. 9, s. 28; 2015, c. 20, s. 61.

CHAPTER VIII ADMINISTRATION AND FUNDS OF THE PLAN

2013, c. 9, s. 29.

DIVISION I ADMINISTRATION

131. Retraite Québec is responsible for the administration of the Pension Plan of Peace Officers in Correctional Services.

1987, c. 107, s. 131; 1990, c. 87, s. 104; 2015, c. 20, s. 61.

132. No person may claim entitlement to any benefit, ancillary benefit or refund under the plan unless he applies therefor to Retraite Québec.

Even if no application for payment is made, Retraite Québec may pay a benefit under this plan on the date on which it is or becomes payable without actuarial reduction. Such a benefit is paid not later than 31 December of the year in which the employee attains 69 years of age or, if the employee continues to hold pensionable employment under the plan on that date, as of the date on which the employee retires.

1987, c. 107, s. 132; 1997, c. 71, s. 20; 2004, c. 39, s. 48; 2015, c. 20, s. 61.

132.1. Where an application for the redemption of years or parts of a year is made to Retraite Québec under this plan, Retraite Québec shall send the employee a redemption proposal valid for a period of 60 days from the date it is made.

The application for redemption is deemed never to have been made if Retraite Québec does not receive from the employee before the 60-day period expires a notice to the effect that he accepts the proposal.

In addition, the application is deemed never to have been made if the lump sum payment of the cost of redemption is not made before the 60-day period expires, where such a payment is exigible owing to the choice made by the employee or by operation of law. Where payment is exigible by instalments and the employee fails to make a payment, the application for redemption is deemed never to have been made in respect of service for which the payments have not been made if the employee does not make the overdue payment within 30 days after the date of a notice from Retraite Québec to that effect. In that case, the most recent service is credited first.

No interest is computed for the period during which the redemption proposal provided for in the first paragraph is valid. Where Retraite Québec refuses the redemption of years or parts of years and its decision is quashed following a review or arbitration based on the data contained in the record at the time of the refusal, no interest is computed in respect of such years or parts of years between the date of the refusal and the date on which the redemption proposal expires. As well, no interest is computed in respect of the period between the expiry date of a redemption proposal in respect of which the cost is contested and the expiry date of a new proposal made following a decision by the pension committee established under section 139.3 or an arbitrator that modifies the cost.

1990, c. 87, s. 28; 1991, c. 77, s. 32; 1992, c. 67, s. 27; 1993, c. 41, s. 9; 1993, c. 74, s. 7; 1994, c. 20, s. 6; 2002, c. 30, s. 27; 2004, c. 39, s. 49; 2013, c. 9, s. 30; 2015, c. 20, s. 61.

132.1.1. Notwithstanding section 132.1, an employee who makes an application for review in the period during which the redemption proposal is valid is not bound to accept it during that period, or to make payments, until a final decision has been made on his application. After the decision of the pension committee established under section 139.3 or the arbitrator, as the case may be, has been sent, Retraite Québec shall send a notice to the employee which, as of the date of the redemption proposal, repeats or modifies that proposal, and section 132.1 applies.

Any unpaid amount in respect of the redemption proposal bears interest, compounded annually and payable according to the same terms and conditions as the redemption, from the date of that proposal until the date of the Retraite Québec’s notice. The rate is that given in Schedule III and in force on the date the application for redemption is received, unless interest is otherwise payable for that period by operation of law.

1993, c. 74, s. 8; 1997, c. 43, s. 621; 2004, c. 39, s. 50; 2013, c. 9, s. 31; 2015, c. 20, s. 61.

132.2. Despite any inconsistent provision of this Act, no benefit resulting from the redemption under this plan of years or parts of years prior to 1 January 1990 may exceed the defined benefit limit applicable in respect of such years or parts of years under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

For the purposes of the first paragraph, the Government may determine by regulation the limit applicable to the pensionable salary for the purpose of establishing the cost of redemption, the limit applicable to the service that may be credited, the rules and procedures for computing that part of the pension that relates to the years and parts of a year redeemed, and the conditions governing the application of those limits, rules and procedures.

1992, c. 67, s. 28; 2004, c. 39, s. 51.

132.3. The periods of absence of an employee which may be credited under this plan are, for each type of absence and in total, determined by regulation and may vary with the year during which the employee was absent.

1992, c. 67, s. 28; 2004, c. 39, s. 52.

133. Retraite Québec may, on the recommendation of the pension committee established under section 139.3 and with the authorization of the Government, enter into a transfer agreement with a body having a pension plan or any other body maintaining or administering a pension plan to obtain the transfer, in respect of an employee who is a member of this plan, of all or part of years of service credited to the employee under the pension plan of which he formerly was a member. If such a transfer agreement stipulates that years and parts of a year of service standing to the credit of an employee under the other pension plan are recognized solely for purposes of entitlement to a pension under this plan, any employee who pays an amount determined pursuant to the agreement to be credited under this plan with all or part of such years and parts of a year of service shall do so as provided in section 30.

Retraite Québec may, according to law, enter into such an agreement with a government in Canada or any of its departments or agencies.

Such agreements may provide the terms and conditions of a transfer and provide for the case of an employee who enters the service of a government in Canada or of one of its departments or of any other agency.

1987, c. 107, s. 133; 1992, c. 67, s. 29; 2004, c. 39, s. 53; 2015, c. 20, s. 61; 2015, c. 27, s. 4.

DIVISION I.1 FUNDS OF THE PLAN

2013, c. 9, s. 32.

§ 1 . — Investment of funds

2013, c. 9, s. 32.

133.1. The employees’ contribution fund under this plan is established at the Caisse de dépôt et placement du Québec. The employers’ contributory fund in respect of employees covered by this plan is also established at the Caisse.

2013, c. 9, s. 32.

134. Retraite Québec shall deposit into the funds established under section 133.1

(1)  the funds derived from the contributions deducted from the salary of the employees or paid in their stead by the employer or the insurer;

(2)  the sums paid by the employees to redeem service;

(3)  the funds transferred to Retraite Québec under agreements respecting this plan and entered into under section 133;

(4)  the contributory amounts paid by the employers under sections 42.2 to 43.1; and

(5)  the sums paid by the insurer under section 20.

The funds derived from the contributions deducted from the salary of the employees under the third paragraph of section 42 are deposited into the employers’ contributory fund.

However, Retraite Québec shall, according to the standards determined by the Government, withhold the part of those amounts it expects to need immediately for the payments it is required to make during the period determined by the Government.

1987, c. 107, s. 134; 1996, c. 53, s. 14; 2006, c. 49, s. 78; 2013, c. 9, s. 33; 2015, c. 20, s. 61.

§ 2 . — Terms and conditions of the payment of benefits

2013, c. 9, s. 33.

134.1. The payment of benefits due as pensions, pension credits, refunds or additional benefit and the payment of the sums necessary in respect of transfers are made by Retraite Québec.

The sums necessary for such payments are taken, first, out of the sums withheld by Retraite Québec under section 134, and thereafter, out of the sums paid to the Caisse de dépôt et placement du Québec,

(1)  in a proportion of 54% out of the employees’ contribution fund and 46% out of the employers’ contributory fund for the years of service prior to 1 January 2013; and

(2)  in a proportion of 46% out of the employees’ contribution fund and 54% out of the employers’ contributory fund for the years of service subsequent to 31 December 2012.

2013, c. 9, s. 33; 2015, c. 20, s. 61.

134.2. Despite section 134.1, the sums necessary for the payment of a pension credit acquired under section 41.1 are taken out of the Consolidated Revenue Fund.

2013, c. 9, s. 33.

134.3. Despite section 134.1, the sums necessary for the payment of the supplementary benefits due as a pension, provided for in section 66.4, are taken out of the employees’ contribution fund at the Caisse de dépôt et placement du Québec.

2013, c. 9, s. 33.

134.4. If the employers’ contributory fund is exhausted, the sums necessary for the payments referred to in section 134.1 are taken, first, out of the funds capitalized under section 43.4 and, thereafter, out of the Consolidated Revenue Fund.

2013, c. 9, s. 33.

DIVISION II TRANSFER OF FUNDS

2004, c. 39, s. 54.

135. Sums paid into the Caisse de dépôt et placement du Québec under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) with respect to the years and parts of a year credited to the employee under section 24, are transferred to the employees’ contribution fund under this plan at the Caisse de dépôt et placement du Québec, except the employer’s contributions paid under sections 31 to 31.2 of the Act respecting the Government and Public Employees Retirement Plan or sections 44 to 46 of the Act respecting the Pension Plan of Management Personnel.

The transferred sums bear interest, computed according to the conditions set out in the second and third paragraphs of section 72, until the date of the transfer, except sums transferred under section 102 of the Act respecting the Government and Public Employees Retirement Plan which bear interest from the date of the transfer. Interest is compounded annually at the rates determined in Schedule VI to that Act.

1987, c. 107, s. 135; 1991, c. 77, s. 33; 1992, c. 16, s. 3; 2004, c. 39, s. 54; 2006, c. 55, s. 12; 2010, c. 11, s. 21; 2013, c. 9, s. 34.

136. Subject to section 139, Retraite Québec shall transfer to the relevant funds under this plan, at the Caisse de dépôt et placement du Québec, with respect to the years and parts of a year of service credited to the employee under section 23, the actuarial value of any benefits accrued to the employee under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, in respect of the years and parts of a year of service for which contributions or sums paid by the employee have been deposited in the Caisse de dépôt et placement du Québec without, however, exceeding the actuarial value of the equivalent benefits to which the employee is entitled under this plan. The actuarial values are those established under section 23 in respect of those years and parts of a year of service.

The contributions and sums transferred under the first paragraph bear interest, compounded annually, at the rates determined in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), section 406 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) and Schedule VII to that Act, from the day following the date on which the employee qualified for membership in this plan until the date on which the sums are transferred. The sums are taken out of the relevant funds of the Caisse de dépôt et placement du Québec according to the procedure for the payment of benefits contained in Division II of Chapter IX of Title I of the Act respecting the Government and Public Employees Retirement Plan or Division II of Chapter X of the Act respecting the Pension Plan of Management Personnel. The sums are paid to the Caisse, into the funds and in the proportions determined under the second paragraph of section 134.1.

1987, c. 107, s. 136; 2004, c. 39, s. 54; 2006, c. 55, s. 13; 2013, c. 9, s. 35; 2015, c. 20, s. 61.

136.1. (Replaced).

2001, c. 31, s. 256; 2004, c. 39, s. 54.

137. Retraite Québec must deposit in the Caisse de dépôt et placement du Québec the actuarial value of the benefits accrued under this plan, with respect to the years and parts of a year of service that were credited to an employee under this plan and transferred under section 109.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 138.1 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), less the amount established under the first and second paragraphs of section 41.12 without, however, exceeding the actuarial value of the equivalent benefits to which the employee is entitled under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel. The actuarial values are those established under that section 109.2 or 138.1.

The sums transferred under the first paragraph bear interest, compounded annually, at the rates determined in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan or section 406 of the Act respecting the Pension Plan of Management Personnel and Schedule VII to that Act, from the date the employee’s or person’s membership, established under section 8.7 or 8.8 of this Act, is deemed to have ceased until the date on which the sums are deposited in the Caisse de dépôt et placement du Québec. The sums are taken out of the relevant funds at the Caisse de dépôt et placement du Québec according to the procedure for the payment of benefits contained in Division I.1 of Chapter VIII, to be paid to the Caisse, into the funds and in the proportions determined under the second paragraph of section 130 or, as the case may be, section 131.1 of the Act respecting the Government and Public Employees Retirement Plan or under the second paragraph of section 180 or, as the case may be, section 181 of the Act respecting the Pension Plan of Management Personnel.

1987, c. 107, s. 137; 2002, c. 30, s. 28; 2004, c. 39, s. 54; 2006, c. 55, s. 14; 2013, c. 9, s. 36; 2015, c. 20, s. 61.

138. When the date the employee’s or person’s membership in this plan, established under section 8, is later than the date established under section 3.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), section 9 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), section 2.2 of the Act respecting the Teachers Pension Plan (chapter R-11) or section 55.1 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), Retraite Québec must deposit in the Caisse de dépôt et placement du Québec, with respect to the employee or person referred to in section 8.7 or 8.8 of this Act, an amount equal to the amount by which the actuarial value of the benefits accrued under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel exceeds the actuarial value of those accrued benefits determined by replacing the annual pensionable salary under this plan for one of the years during which the employee or person was not a member of one of the other plans for the purpose of establishing the average pensionable salary by the annual pensionable salary of the last year during which the employee or person was credited with service under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, which must be projected until this year according to the actuarial assumptions provided for in section 109.2 of the Act respecting the Government and Public Employees Retirement Plan or section 138.1 of the Act respecting the Pension Plan of Management Personnel.

The second paragraph of section 137 applies to the amount determined under the first paragraph of this section.

1987, c. 107, s. 138; 2002, c. 30, s. 28; 2004, c. 39, s. 54; 2015, c. 20, s. 61.

138.1. (Replaced).

2001, c. 31, s. 257; 2004, c. 39, s. 54.

139. When the transfer of years and parts of a year of service is cancelled under section 25, Retraite Québec must transfer the sums that were initially deposited in the Caisse de dépôt et placement du Québec in accordance with sections 138 and 138.1, as they read before 1 January 2005, into the relevant funds of this plan at the Caisse as though sections 138 and 138.1 had not applied. These sums bear interest in accordance with the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel from the date they were initially deposited until the date they are transferred. The sums are paid to the Caisse, into the funds and in the proportions determined under the second paragraph of section 134.1.

When the transfer of years and parts of a year of service is cancelled under section 109.3 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 138.2 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), Retraite Québec must transfer the sums that were initially deposited in the Consolidated Revenue Fund under sections 135 to 136.1, as they read before 1 January 2005, and that were transferred into the relevant funds of this plan at the Caisse de dépôt et placement du Québec as though sections 135 to 136.1 had not applied. These sums bear interest in accordance with this plan from the date they were initially deposited until the date they are deposited in the Caisse de dépôt et placement du Québec.

1987, c. 107, s. 139; 1991, c. 77, s. 34; 1992, c. 16, s. 3; 2004, c. 39, s. 54; 2013, c. 9, s. 37; 2015, c. 20, s. 61.

139.1. With respect to the years and parts of a year of service credited to an employee under the pension plan of the Sûreté du Québec and transferred to this plan under section 41.7, Retraite Québec must deposit in the Caisse de dépôt et placement du Québec the actuarial value of the benefits accrued under that plan with respect to those years, without exceeding the actuarial value of the equivalent benefits to which the employee is entitled under this plan. The actuarial values are those established under section 41.7.

The sums transferred under the first paragraph bear interest, compounded annually, at the rates determined in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) from the date the application for transfer is received at Retraite Québec in accordance with section 41.7 until the date on which the sums are deposited. The sums are paid to the Caisse, into the funds and in the proportions determined under the second paragraph of section 134.1.

2007, c. 43, s. 40; 2008, c. 25, s. 51; 2013, c. 9, s. 38; 2015, c. 20, s. 61.

139.2. With respect to the years and parts of a year of service credited to an employee under this plan and transferred to the pension plan of the Sûreté du Québec in accordance with that pension plan, Retraite Québec must transfer the actuarial value of the benefits accrued under this plan, without exceeding the actuarial value of the equivalent benefits to which the employee is entitled under the pension plan of the Sûreté du Québec. The actuarial values are those established under section 41.7.

The sums transferred under the first paragraph bear interest, compounded annually, at the rates determined in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) from the date the application for transfer is received at Retraite Québec in accordance with the pension plan of the Sûreté du Québec until the date on which the sums are transferred. The sums are taken out of the relevant funds at the Caisse de dépôt et placement du Québec according to the procedure for the payment of benefits contained in Division I.1 of Chapter VIII.

2007, c. 43, s. 40; 2008, c. 25, s. 52; 2013, c. 9, s. 39; 2015, c. 20, s. 61.

CHAPTER VIII.1 PENSION COMMITTEE

2013, c. 9, s. 40.

139.3. The pension committee of the Pension Plan of Peace Officers in Correctional Services is hereby established.

2013, c. 9, s. 40.

139.4. The pension committee is composed of a chair and 10 other members appointed by the Government for a term of up to three years, as follows:

(1)  five members representing the employees and pensioners, including

(a)  three from the Syndicat des agents de la paix en services correctionnels du Québec, appointed after consultation with the Syndicat;

(b)  one person referred to in paragraph 3 of section 1, appointed after consultation with the associations and groups representing those employees; and

(c)  one pensioner under the Pension Plan of Peace Officers in Correctional Services, appointed after consultation with the unions, associations and groups representing the employees under the plan; and

(2)  five members representing the Government.

The chair of the committee is appointed by the Government, for a term not exceeding three years, after consultation with the committee members. The chair of the committee must be independent and sections 4 to 7 and 9 to 11 of the Act respecting the governance of state-owned enterprises (chapter G-1.02) and section 12 of the Act respecting Retraite Québec (chapter R-26.3) apply to the chair, with the necessary modifications.

2013, c. 9, s. 40; 2015, c. 20, s. 45; 2015, c. 20, s. 61.

139.5. The functions of the committee include

(1)  reexamining, on request, the decisions made by Retraite Québec in respect of employees and beneficiaries under the plan;

(2)  determining the conditions of implementation of the agreements entered into if no such conditions have been determined, to the extent that the costs of those conditions are consistent with Retraite Québec’s budget;

(3)  establishing, jointly with the Caisse de dépôt et placement du Québec, an investment policy in respect of funds derived from contributions paid by employees under the plan;

(4)  approving the financial statements of the pension plan within 30 days after the recommendation of the audit committee of Retraite Québec’s board of directors;

(5)  receiving for examination Retraite Québec’s annual action plan for the pension plan, and reporting on it to Retraite Québec;

(6)  receiving for examination the actuarial valuation for the plan and requesting from Retraite Québec any additional information it considers relevant;

(7)  recommending to the Minister the contribution rates applicable;

(8)  recommending to the Government the adoption of regulations related to the pension plan; and

(9)  establishing a financing policy with respect to the employees’ contribution fund under the plan.

For the purposes of subparagraph 4 of the first paragraph, the financial statements of the plan must be signed by two members of the committee, one from the Syndicat des agents de la paix en services correctionnels du Québec and the other representing the Government. If the financial statements are not approved by the committee within the time prescribed in that subparagraph, Retraite Québec’s board of directors is responsible for approving them.

2013, c. 9, s. 40; 2015, c. 20, s. 61.

139.6. The committee may request that Retraite Québec carry out studies on the administration of the plan.

The committee may also request that Retraite Québec provide additional services to employees and beneficiaries under the plan and determine the manner in which the resulting administrative expenses are to be shared by the employees and the Government, without more than 54% of those expenses being borne by the Government.

2013, c. 9, s. 40; 2015, c. 20, s. 61.

139.7. The committee may, within the scope of its functions, commission independent studies and hire the services of an independent actuary, particularly to obtain a report for the purposes of the third paragraph of section 126.

The fees and expenses of the independent actuary are to be paid by Retraite Québec. The cost of commissioning independent studies is shared according to the apportionment of the cost of the plan.

2013, c. 9, s. 40; 2015, c. 20, s. 61.

139.8. The committee may make recommendations on the application of the plan to the Government, to the associations representing the employees covered by the plan, to Retraite Québec and to the Minister.

2013, c. 9, s. 40; 2015, c. 20, s. 61.

139.9. At the expiry of their term, the members of the committee remain in office until they are replaced or reappointed.

A vacancy occurring during a term of office is filled in the manner prescribed for appointing the member to be replaced.

2013, c. 9, s. 40.

139.10. If the chair of the committee is absent or unable to act, the chair of the pension committee established under section 163 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) replaces the chair of the committee temporarily.

2013, c. 9, s. 40.

139.11. The members of the committee, other than the chair, are not remunerated.

However, the members of the committee are entitled, according to the standards established by the Government, to an attendance allowance and to the reimbursement of justifiable expenses incurred in the exercise of their functions. The Government determines the remuneration of the chair.

2013, c. 9, s. 40.

139.12. Each member of the committee is entitled to one vote. The chair is not entitled to vote unless there is a tie vote. The chair may not vote at all on a resolution concerning

(1)  additional services requested by the pension committee under the second paragraph of section 139.6;

(2)  a mandate to be given to a consultant hired to advise the committee;

(3)  the approval of the financial statements of the plan; or

(4)  any matter entailing an increase in the cost of the plan or a budget overrun for Retraite Québec.

In addition, any decision of the pension committee concerning the investment policy, the financing policy, the regulations, including the rates of interest applicable, or the selection of the chair must be made by a majority of the members present, including two members from the Syndicat des agents de la paix en services correctionnels du Québec.

2013, c. 9, s. 40; 2015, c. 20, s. 61.

139.13. Retraite Québec shall designate from among its employees other than its secretary the person who is to act as secretary of the committee.

2013, c. 9, s. 40; 2015, c. 20, s. 46.

139.14. The committee may make by-laws.

The by-laws only come into force after being approved by the Government.

2013, c. 9, s. 40.

139.15. The minutes of the sittings of the committee, approved by it and certified by the chair, the secretary or any other person authorized to do so by the committee, are authentic.

Similarly, documents or copies emanating from the committee are authentic, if certified in the same manner.

2013, c. 9, s. 40.

139.16. The committee may delegate all or part of its powers under subparagraphs 1 and 3 of the first paragraph of section 139.5 to subcommittees.

A subcommittee to which the powers under subparagraph 1 of the first paragraph of section 139.5 are delegated is composed of four persons appointed by the committee, including two from the unions or associations representing the employees, on the recommendation of the union or association concerned. The committee may, in the same manner, appoint a substitute for each of these members, to replace them whenever they are absent or unable to act. Other terms respecting the composition of this subcommittee may be provided in a by-law.

A subcommittee to which the powers under subparagraph 3 of the first paragraph of section 139.5 are delegated is composed of two persons representing the Government and two persons representing the employees and beneficiaries covered by the plan, one of whom must be recommended by the Syndicat des agents de la paix en services correctionnels du Québec.

2013, c. 9, s. 40.

139.17. The president and chief executive officer, the vice-presidents and the employees of Retraite Québec may not sit on the committee.

2013, c. 9, s. 40; 2015, c. 20, s. 61.

139.18. No proceedings may be brought against the pension committee, its subcommittees or their members by reason of an omission made or an act performed in good faith in the exercise of their functions.

2013, c. 9, s. 40.

CHAPTER IX REVIEW AND ARBITRATION

1994, c. 20, s. 7.

140. Every employee and every beneficiary may apply to the pension committee for a review of any decision rendered by Retraite Québec concerning

(1)  his eligibility to be a member of the plan;

(2)  the number of his years of service and contributory periods;

(3)  the pensionable salary and the amount of his contributions;

(4)  the amount of his pension;

(5)  any benefit, ancillary benefit or refund under this plan.

The application must be made within one year after the date the decision is sent.

However, where a beneficiary has not applied, within the time limit provided for in the second paragraph, for a review of the reduction amount of the beneficiary’s pension applicable from the month following the beneficiary’s sixty-fifth birthday, the beneficiary may do so within one year after the date on which Retraite Québec mails the confirmation of the application of that reduction.

1987, c. 107, s. 140; 1997, c. 43, s. 622; 2000, c. 32, s. 6; 2004, c. 39, s. 55; 2013, c. 9, s. 41; 2015, c. 20, s. 61.

141. (Repealed).

1987, c. 107, s. 141; 1990, c. 87, s. 104; 1993, c. 74, s. 9; 1994, c. 20, s. 8; 1995, c. 70, s. 13; 1997, c. 43, s. 623; 2013, c. 9, s. 42.

142. The pension committee must, after giving the person who applied for review the opportunity to present observations, dispose of the application without delay and notify its decision to the person.

The decision must include the reasons on which it is based.

However, if no decision is made because opinions are equally divided, the decision of Retraite Québec is deemed maintained and the application for review is referred for decision to the arbitrator.

The pension committee shall notify the persons concerned without delay, and the provisions applicable to an application for arbitration apply with the necessary changes. The committee shall send the employee’s or beneficiary’s application for review to the arbitrator within the time prescribed in such provisions.

1987, c. 107, s. 142; 1994, c. 20, s. 9; 1997, c. 43, s. 624; 2013, c. 9, s. 43; 2015, c. 20, s. 61.

143. The employee or the beneficiary may apply for arbitration within 90 days of the date the decision of the pension committee is sent. The arbitrator shall be an arbitrator appointed under section 183 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and sections 182 and 184 to 186 of the said Act apply.

1987, c. 107, s. 143; 1994, c. 20, s. 10; 2004, c. 39, s. 56; 2013, c. 9, s. 44.

CHAPTER IX.1 SPECIAL PROVISIONS APPLICABLE TO CERTAIN EMPLOYEES WHO WERE MEMBERS OF THE PLAN BEFORE 1 JANUARY 2005 WITH RESPECT TO SERVICE PRIOR TO THAT DATE

2004, c. 39, s. 57.

DIVISION I SCOPE

2004, c. 39, s. 57.

143.1. This chapter applies to a person who was a member only of this plan, or to an employee or a person who was a member successively or simultaneously of this plan and another plan referred to in this chapter before 1 January 2005, with respect to the years and parts of a year of service before that date.

This chapter does not apply to a pensioner referred to in section 4 who became a pensioner before 1 January 2005 or to a person whose benefits under a plan referred to in this chapter were settled before that date either under a transfer agreement or following a refund of contributions.

The provisions of this chapter prevail over any inconsistent provisions of this Act, the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the Act respecting the Pension Plan of Management Personnel (chapter R-12.1).

2004, c. 39, s. 57.

143.2. Division III of Chapter I applies to a person who was a member of this plan, including a person whose years and parts of a year of service credited under this plan were credited under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel before 1 January 2005 under section 115.7 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 149 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), as it read before 1 January 2005.

2004, c. 39, s. 57.

DIVISION II SERVICE PRIOR TO 1 JANUARY 1988 OR 1 JANUARY 1992 CREDITED IN FULL

2004, c. 39, s. 57.

143.3. The years and parts of a year of service prior to 1 January 1988 credited to an employee or a person who, on 31 December 1987, was a peace officer included in the bargaining unit referred to in paragraph 1 of section 1 and who became an employee for the purposes of this plan on 1 January 1988, or the years and parts of a year of service prior to 1 January 1992 credited to an employee or a person who, on 31 December 1991, was a middle manager holding employment in a correctional facility and who became an employee for the purposes of this plan on 1 January 1992, under the pension fund of officers of education established by Part VIII of the Education Act (Revised Statutes of Québec, 1964, chapter 235), the Teachers Pension Plan, the Civil Service Superannuation Plan, the Pension Plan of Certain Teachers, the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel must be credited in full under this plan, unless the contributions have been refunded to the employee or person.

Furthermore, the years and parts of a year of service prior to 1 January 1988 or 1 January 1992 credited under this plan in accordance with the first paragraph of section 39, as it read before 1 January 2005, must be credited in full under this plan to the employee or person referred to in the first paragraph unless the contributions have been refunded.

2004, c. 39, s. 57; 2002, c. 24, s. 209.

DIVISION III SUCCESSIVE MEMBERSHIP

2004, c. 39, s. 57.

143.4. In respect of an employee or a person, who is not referred to in section 143.3, who was a member of the Government and Public Employees Retirement Plan, the Pension Plan of Management Personnel, the Teachers Pension Plan or the Civil Service Superannuation Plan and who subsequently became a member of this plan before 1 January 2005, the years and parts of a year of service referred to in the second paragraph of section 22 and in section 23, as they read before 1 January 2005, must be credited under this plan in accordance with section 23 on the date the employee or person began contributing to this plan.

The first paragraph of section 40, as it read before 1 January 2005, applies to the employee. However, with respect to a redemption proposal sent by Retraite Québec after 31 December 2004, the rates of interest that apply are:

(1)  5.34% for each year and part of a year before 1 June 2001;

(2)  the rates given for each period in Schedule III from 1 June 2001 to 31 December 2006;

(3)  the rates given for each period in Schedule II from 1 January 2007 until the date of the redemption proposal sent by Retraite Québec.

The years and parts of a year of service referred to in the second paragraph are credited beginning with the most recent service.

The amount required of the employee to pay the cost of the redemption is payable either in a lump sum or in instalments over the period and at the intervals determined by Retraite Québec. An amount paid in instalments bears interest, compounded annually, at the rate determined in Schedule III in force on the date Retraite Québec receives the application for redemption and computed from the date on which the redemption proposal made by Retraite Québec expires.

Section 115.9 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 151 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), as it read before 1 January 2005, applies as necessary.

2004, c. 39, s. 57; 2013, c. 9, s. 45; 2015, c. 20, s. 61.

143.5. In respect of a person who was a member of this plan and who subsequently became a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel before 1 January 2005, years and parts of a year of service referred to in section 115.7 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 149 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), as it read before 1 January 2005, and the years and parts of a year of service for which pension credit was granted to the person under this plan, must be credited under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, in accordance with that section 115.7 or 149.

The first paragraph of section 115.8 of the Act respecting the Government and Public Employees Retirement Plan or the first paragraph of section 150 of the Act respecting the Pension Plan of Management Personnel, as it read before 1 January 2005, and the third and fourth paragraphs of section 143.4 of this Act apply to the person who is a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel.

Section 41, as it read before 1 January 2005, applies as necessary.

2004, c. 39, s. 57.

143.6. In respect of an employee or a person who was a member of this plan and who subsequently became a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, and who, before 1 January 2005, again became a member of this plan, the years and parts of a year of service credited under this plan and the years and parts of a year of service for which pension credit was granted under this plan and which were credited under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel before 1 January 2005 under section 115.7 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 149 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), as it read before 1 January 2005, must be credited again under this plan as though that section 115.7 or 149 had not applied. However, the years and parts of a year of service counted under this plan and for which pension credit was granted are credited to the employee or person in accordance with section 23 of this Act, as it read before 1 January 2005, on the last date on which the employee or person once again began contributing to this plan before 1 January 2005.

However, if the employee or person received a refund of contributions under section 41, as it read before 1 January 2005, the years and parts of a year of service are credited under this plan in proportion to the amount of the actuarial value of the benefits accrued under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel over the total amount of contributions accumulated with interest under sections 71 to 73, as they read before 1 January 2005. These amounts are those used for the purposes of section 41.

The employee referred to in the second paragraph may be credited with all or part of the years and parts of a year of service not credited under this plan by reason of that second paragraph by paying to Retraite Québec an amount equal to the refund paid under section 41. The amount bears interest, compounded annually, at the rates determined for each period under the second paragraph of section 143.4 from the date on which Retraite Québec paid the refund until the date of the redemption proposal made by Retraite Québec. The third and fourth paragraphs of section 143.4 apply.

Retraite Québec refunds the employee or person any sums paid under section 115.8 of the Act respecting the Government and Public Employees Retirement Plan or section 150 of the Act respecting the Pension Plan of Management Personnel, as it read before 1 January 2005, with interest computed in accordance with the applicable pension plan.

2004, c. 39, s. 57; 2006, c. 55, s. 15; 2015, c. 20, s. 61.

143.7. In respect of an employee or a person referred to in section 143.6, the years and parts of a year of service credited to the employee under the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) or the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and the years and parts of a year of service for which pension credit was granted under the latter Act must be credited under this plan in accordance with the first paragraph of section 143.4. However, these years and parts of a year of service are credited on the last date on which the employee or person once again began contributing to this plan before 1 January 2005.

However, in respect of an employee or a person referred to in sections 143.3 and 143.8 and who subsequently becomes an employee or person referred to in section 143.6, the years and parts of a year of service credited under the Act respecting the Pension Plan of Management Personnel or the Act respecting the Government and Public Employees Retirement Plan or counted under the latter Act, must again be credited under this plan in accordance with section 143.3 if they are referred to in that section, or in accordance with the first paragraph of this section if they are not referred to in section 143.3.

Furthermore, the second, third and fourth paragraphs of section 143.4 and, where necessary, the fifth paragraph of that section apply.

2004, c. 39, s. 57.

143.8. In respect of a person who was a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, who subsequently became a member of this plan and who, before 1 January 2005, again became a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, the years and parts of a year of service credited under the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) or the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and the years and parts of a year of service for which pension credit was granted under the latter Act before 1 January 2005 and which were credited under this plan under sections 22 and 23, as they read before 1 January 2005, or section 143.3 or 143.4 of this Act must be once again credited under the Pension Plan of Management Personnel or the Government and Public Employees Retirement Plan or, as the case may be, counted again under the latter plan, as though those sections had not applied.

However, if the person received a refund of contributions under section 115.9 of the Act respecting the Government and Public Employees Retirement Plan or section 151 of the Act respecting the Pension Plan of Management Personnel, as it read before 1 January 2005, the years and parts of a year of service are credited under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, in proportion to the amount of the actuarial value of benefits accrued under this plan over the total amount of contributions accumulated under sections 50, 55, 218 and 219 of the Act respecting the Government and Public Employees Retirement Plan or sections 73, 77, 205, 206 and 406 of the Act respecting the Pension Plan of Management Personnel, as they read before 1 January 2005. The amounts are those used for the purposes of that section 115.9 or 151.

The person referred to in the second paragraph who was a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel may be credited with all or part of the years and parts of a year of service not credited under this plan by reason of that second paragraph by paying to the Commission an amount equal to the refund. The second and third paragraphs of section 143.5 apply. However, the interest on the amount is computed from the date on which the Commission paid the refund.

The Commission refunds to the person any sums paid under section 40, as it read before 1 January 2005. The amounts bear interest computed in accordance with sections 71 to 73.

2004, c. 39, s. 57.

143.9. In respect of a person referred to in section 143.8, the years and parts of a year of service credited under this plan and the years and parts of a year of service for which pension credit was granted under this plan must be credited under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, in accordance with the first paragraph of section 143.5. However, these years and parts of a year of service are credited on the last date on which the person once again began contributing to the Government and Public Employees Retirement Plan or to the Pension Plan of Management Personnel.

Furthermore, the second and, where necessary, the third paragraph of section 143.5 apply.

2004, c. 39, s. 57.

143.10. In respect of a person who was a member of the Teachers Pension Plan or the Civil Service Superannuation Plan and who subsequently became a member of this plan and who, before 1 January 2005, became a member of the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, the years and parts of a year of service credited under this plan must be credited under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel in accordance with the first paragraph of section 143.5.

Furthermore, the second and, where necessary, the third paragraph of section 143.5 apply.

2004, c. 39, s. 57.

143.11. Sections 135 to 138.1, as they read before 1 January 2005, apply, with the necessary modifications, to any sums to be transferred under sections 143.3 to 143.10.

When the transfer of years and parts of a year of service is cancelled under section 143.6, the Commission must transfer the sums that were initially deposited in the Caisse de dépôt et placement du Québec under sections 138 and 138.1, as they read before 1 January 2005, to the Consolidated Revenue Fund as though sections 138 and 138.1 had not applied. The sums bear interest computed in accordance with the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel from the date they were deposited in the Caisse de dépôt et placement du Québec until the date of transfer to the Consolidated Revenue Fund.

When the transfer of years and parts of a year of service is cancelled under section 143.8, the Commission must transfer the sums that were initially deposited in the Consolidated Revenue Fund under sections 135 to 136.1, as they read before 1 January 2005, to the Caisse de dépôt et placement du Québec as though sections 135 and 136 or 136.1 had not applied. The sums bear interest computed in accordance with this plan from the date they were transferred to the Consolidated Revenue Fund until the date they were deposited in the Caisse de dépôt et placement du Québec.

In the case of a refund under the fourth paragraph of section 143.6, the Commission must take the sums out of the relevant funds of the Caisse de dépôt et placement du Québec according to the procedure for the payment of benefits contained in Division II of Chapter IX of Title I of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or Division II of Chapter X of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1). In the case of a refund under the fourth paragraph of section 143.8, the Commission must take the sums out of the Consolidated Revenue Fund.

2004, c. 39, s. 57.

143.12. Section 48 of this Act, section 36.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and section 54 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), as they read before 1 January 2005, continue to apply with respect to the years and parts of a year of service contemplated under this division.

2004, c. 39, s. 57.

DIVISION IV SIMULTANEOUS MEMBERSHIP

2004, c. 39, s. 57.

143.13. The date on which an employee or a person who simultaneously holds or held pensionable employment under this plan and under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel qualifies for membership in this plan is 31 December of the year during which the employee or person accumulated the service required. If, in respect of an employee or a person referred to in section 143.3, this date is prior to the date the employee or person began contributing to this plan, that employee or person becomes qualified on 31 December of the year during which contribution to that plan began.

2004, c. 39, s. 57.

143.14. If, on 31 December 2004, an employee simultaneously holds, or if, before 1 January 2005, an employee or a person simultaneously held, pensionable employment under this plan and under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, the total service credited under this plan and under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel for each year prior to 1 January 2005 during which the employee or the person simultaneously held pensionable employment or, if the employee or the person qualifies for membership, for the year the employee or person qualified for membership and for each year prior to that year during which the employee or person simultaneously held such employments, may not exceed one year.

Sections 15 and 17 of this Act, section 20.2 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and section 33.1 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) apply with respect to each year referred to in the first paragraph.

2004, c. 39, s. 57.

143.15. Subject to section 143.24, the years and parts of a year of service referred to in section 143.14 that were credited to the employee or person before 1 January 2005 under the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) or the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the years and parts of a year of service for which pension credit was granted under the latter Act, before the date on which the employee qualified for membership in this plan, must be credited under this plan in accordance with the second paragraph of section 22 and with section 23, as they read before 1 January 2005, on the day following the date on which the employee or person qualified for membership in this plan.

An employee may be credited with all or part of the years and parts of a year of service not credited under this plan by reason of the first paragraph. The second, third and fourth paragraphs and, where necessary, the fifth paragraph of section 143.4 apply.

The years and parts of a year of service for which pension credit was granted to an employee or person under the Act respecting the Government and Public Employees Retirement Plan after the date on which the employee or person qualified for membership under this plan, but before 1 January 2005, must be credited under this plan on an actuarially equivalent basis established in accordance with section 23, as it read before 1 January 2005, on the day following the date on which the employee or person qualified for membership in this plan.

2004, c. 39, s. 57.

143.16. The years and parts of a year of service that were credited while an employee or a person held pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel after the date the employee or person qualified for membership in this plan must be credited under this plan, if the employee or person did not receive a refund of contributions, in proportion to the amount of contributions paid under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel over the amount of contributions that would have been withheld under this Act if service had been accumulated, for each of the years and parts of a year concerned, except those credited under sections 22 and 221.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or sections 36, 123 and 125 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), as they read before 1 January 2005. The years and parts of a year of service are credited beginning with the most recent service.

The contributions that would have been withheld if the employee or person had been a member of this plan are, for the years prior to 1 January 2000, those determined under the first paragraph of section 42 by adding to each of the rates provided for in that paragraph, the additional contribution rate in force on 1 January 2005 applicable under the third paragraph of that section. With respect to the years after 31 December 1999 but prior to 1 January 2005, the contributions are determined under the first and second paragraphs of section 42 by adding to the contribution rate thus established, the additional contribution rate in force on 1 January 2005 applicable under the third paragraph of that section.

For the purposes of this section, contributions paid under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel include the amounts paid by the employee and the amounts from which the employee was exempt for the years and parts of a year concerned, but do not include contributions deducted in excess. These contributions and those that would have been withheld under this plan also include accrued interest, compounded annually, at the rates determined in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan with respect to contributions paid under that Act and to those withheld under this Act, and in section 406 of the Act respecting the Pension Plan of Management Personnel and Schedule VII to that Act with respect to contributions paid under that Act. Interest is computed from the midpoint of each year and part of a year concerned until 31 December 2004.

2004, c. 39, s. 57; 2006, c. 55, s. 16.

143.17. An employee may be credited with all or part of the years and parts of a year of service not credited under this plan by reason of the first paragraph of section 143.16. The amount required of the employee to pay the cost of redemption is equal to the contributions that would have been withheld in accordance with the second paragraph of that section. The additional contribution rate is that in force on the date Retraite Québec receives the application for redemption.

The amount bears interest, compounded annually, at the rates determined for each period in the second paragraph of section 143.4. The interest accrues from the midpoint of each year and part of a year concerned until the date of the redemption proposal sent by Retraite Québec. The third and fourth paragraphs of section 143.4 apply to the redemption referred to in this section.

2004, c. 39, s. 57; 2015, c. 20, s. 61.

143.18. The second paragraph of section 6 and sections 14, 16 and 42 apply for each year and part of a year of service credited by reason of sections 143.16 and 143.17 that were subsequent to the year during which the employee or person qualified for membership in this plan and during which the employee or person held more than one pensionable employment simultaneously under this plan after the date of qualification for membership but before 1 January 2005.

2004, c. 39, s. 57.

143.19. The Government may, by regulation, establish the procedures for the computation of the basic annual salary for the years 1988 to 1992 that must be considered when the total service credited is reduced under section 143.18.

2004, c. 39, s. 57.

143.20. For the purposes of this division, in respect of the employee or person who qualified for membership in this plan before 1 January 2005, the Commission may, on 31 December 2004, offset the amount of contributions paid in excess under this plan, the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel against, in order, the amounts that may be paid under section 143.17 and which may be reduced under section 143.18, and the amounts that may be paid under the second paragraph of section 143.15. These amounts and contributions accrue with interest in accordance with the pension plan concerned until 31 December 2004. The Commission reimburses to the employee or person, in accordance with the pension plan concerned, any balance of contributions established on 31 December 2004, with interest, compounded annually, at the rates determined in Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or Schedule VII to the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), depending on whether the balance of contributions is paid under this plan, the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel. Sections 151, 218 and 219 of the Act respecting the Government and Public Employees Retirement Plan and sections 205, 206 and 406 of the Act respecting the Pension Plan of Management Personnel, as they read on 6 June 2010, apply.

Sections 191 to 191.2 of the Act respecting the Government and Public Employees Retirement Plan, as they read on 6 June 2010, apply, without an application being required, only to an employee who did not qualify for membership in this plan before 1 January 2005.

However, for the purposes of section 151 of the Act respecting the Government and Public Employees Retirement Plan, the application is deemed to have been received at the Commission on 1 July 2006.

2004, c. 39, s. 57; 2006, c. 55, s. 17; 2007, c. 43, s. 41.

143.21. Sections 135 to 136.1, as they read before 1 January 2005, apply, with the necessary modifications, to any sums to be transferred under sections 143.3 and 143.15.

Sums paid to the Caisse de dépôt et placement du Québec under the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) with respect to the years and parts of a year of service credited to the employee under the first paragraph of section 143.16 are transferred to the Consolidated Revenue Fund, except the employer’s contributions paid under sections 31 to 31.2 of the Act respecting the Government and Public Employees Retirement Plan or sections 44 to 46 of the Act respecting the Pension Plan of Management Personnel. Sections 135 to 136.1, as they read before 1 January 2005, apply to the sums transferred under this paragraph.

2004, c. 39, s. 57.

DIVISION V SPECIAL PROVISIONS

2004, c. 39, s. 57.

143.22. In respect of the employee or person to whom Divisions III and IV of this chapter both apply, Division III applies before Division IV if successive membership occurs before simultaneous membership. If successive membership occurs after simultaneous membership, only Division IV applies.

2004, c. 39, s. 57.

143.23. A person qualified for membership in this plan under section 143.2 on 1 January 2005, who held pensionable employment under this plan and pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel in a non-simultaneous manner and who, on 31 December 2004, held pensionable employment under one of those two last plans, shall continue to be a member of the latter plan from 1 January 2005, unless the person elects to become a member of this plan by sending a notice to that effect to the Commission before 30 June 2006.

The years and parts of a year of service credited under this plan and those for which pension credit was granted to the person referred to in the first paragraph who did not elect to become a member of this plan must be credited under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel, in accordance with the first paragraph of section 143.5 or 143.9. The second and third paragraphs of this section apply.

If the person referred to in the first paragraph elects to become a member of this plan, membership begins on 1 January 2005. Section 143.3, 143.4, 143.6 or 143.7 applies on that date.

2004, c. 39, s. 57.

143.24. A person qualified for membership in this plan under section 143.13 before 1 January 2005, who simultaneously held pensionable employment under this plan and pensionable employment under the Government and Public Employees Retirement Plan or under the Pension Plan of Management Personnel and who, on 31 December 2004, held pensionable employment under only one of those two last plans, shall continue to be a member of the latter plan from the day following the date of qualification for membership in this plan, unless the person elects to become a member of this plan by sending a notice to that effect to the Commission before 30 June 2006.

A person qualified for membership in this plan who simultaneously held pensionable employment under this plan and under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel and who, subsequently, but before 1 January 2005, held pensionable employment only under one of the latter two plans, is a member of that plan from the day following the date of qualification for membership in this plan for as long as the person held that employment or is once again a member of that plan if pensionable employment was again held under one of those two plans after the date of qualification but before 1 January 2005, unless the person elects to become a member of this plan by sending a notice to that effect to the Commission before 30 June 2006.

The years and parts of a year of service credited under this plan and those for which pension credit was granted to the person referred to in the first or second paragraph who did not elect to become a member of this plan must be credited under the Pension Plan of Management Personnel or the Government and Public Employees Retirement Plan in accordance with the first paragraph of section 143.5. However, they are credited on the last date on which the person once again began contributing only to one of those plans. The second and third paragraphs of section 143.5 apply.

If the person referred to in the first or second paragraph elects to become a member of this plan, membership begins from the day following the date on which the person qualified for membership under section 143.13. Sections 143.15 to 143.21 apply on that date.

2004, c. 39, s. 57.

143.25. The employee referred to in the second paragraph of section 143.23 or the third paragraph of section 143.24 and who again holds pensionable employment under the first paragraph of section 6 after 31 December 2004 qualifies once again for membership in this plan on the first day that employment is held.

2004, c. 39, s. 57.

143.26. For the purposes of this chapter, the actuarial assumptions and methods used to establish the actuarial value of the benefits are those determined in section 23, section 115.7 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 149 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), as it read before 1 January 2005.

2004, c. 39, s. 57.

143.27. Section 179 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 196.18 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) applies, as the case may be, to an application for the review of a decision on years of service and pensionable salary, with respect to the years and parts of a year of service credited or counted under this chapter to the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel.

2004, c. 39, s. 57; 2006, c. 49, s. 79.

143.28. The employee qualified for membership in this plan, referred to in Division IV, and who, on 31 December 2004, was redeeming years of service under 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 continue to pay the cost of the redemption under the conditions provided for in this Act. The years and parts of a year of service are then credited under this plan in accordance with section 143.15 of this Act in proportion, however, to the amounts paid, excluding interest, over the cost of redemption. However, the sums paid by the employee after the date on which those referred to in the first paragraph of section 143.21 are transferred are paid into the relevant funds of the plan at the Caisse de dépôt et placement du Québec.

2004, c. 39, s. 57; 2013, c. 9, s. 46.

143.29. The Government may, by regulation, determine special provisions applicable to an employee who, as of 1 January 2005, is a member of this plan and the Pension Plan of Certain Teachers successively or simultaneously, or to a person who, before that date, was a member of this plan and the Pension Plan of Certain Teachers successively or simultaneously. These provisions may be different from those of this Act, except those provided for under Chapter V.1, from those of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1), except those provided for under Chapter VI.1, and from those of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), except those provided for in Chapter VII.1 of Title I.

The Government may, by regulation, determine special provisions applicable to an employee or a person who, as of 1 January 2005, is a member of this plan and the Teachers Pension Plan or the Civil Service Superannuation Plan successively or simultaneously, or to a person who, before that date, was a member of this plan and the Teachers Pension Plan or the Civil Service Superannuation Plan successively or simultaneously, other than the employee or person referred to in section 8.8. These provisions may be different from those of this Act, except those provided for under Chapter V.1, from those of the Act respecting the Teachers Pension Plan (chapter R-11), except those provided for under Chapter V.1, from those of the Act respecting the Civil Service Superannuation Plan (chapter R-12), except those provided for under Division III.1, and from those of the Act respecting the Government and Public Employees Retirement Plan, except those provided for in Chapter VII.1 of Title I.

Regulations made under this section may have effect from 1 January 2005.

2004, c. 39, s. 57.

CHAPTER X MISCELLANEOUS AND TRANSITIONAL PROVISIONS

144. All sums paid or refunded under this plan are inalienable and unseizable. To that end, a person’s entitlements under this plan may not be assigned, encumbered, anticipated, given as security or waived. The fact of reducing the benefits for the purpose of avoiding the revocation of registration of the plan does not constitute a waiver.

The first paragraph does not operate to prevent, to the extent that the plan provides for it, an assignment

(1)  under an order, a judgment of a court of competent jurisdiction, or a written agreement on or after the breakdown of a marriage or civil union or of a situation similar to a conjugal relationship between an employee and the employee’s spouse or former spouse, in settlement of rights arising out of the marriage or civil union or situation;

(2)  made by the legal representative of a deceased employee, in settlement of a succession.

1987, c. 107, s. 144; 2004, c. 39, s. 58.

145. Notwithstanding section 127, the employer contributions to this plan shall, for the period extending from 1 January 1988 to 31 December 1989, be increased by an amount equal to 0.5% of the pensionable salary paid to employees in the course of that period.

1987, c. 107, s. 145.

146. The first revision of the rate of contribution under this plan may be made, in accordance with section 128, to 1 January 1990. The revision must be based on the actuarial valuation made to 1 January 1988.

1987, c. 107, s. 146.

147. The first index adjustment of the amounts provided for in sections 102 and 103 shall be made to 1 January 1989.

1987, c. 107, s. 147.

147.1. Sections 67, 68 and the first paragraph of section 69, as they read before 1 January 1989, continue to apply to an employee who ceases to be an employee within the meaning of the plan before that date.

1988, c. 82, s. 213.

147.2. Sections 104 and 105, as they read before 1 January 1989, continue to apply to every pension paid by reason of physical or mental disability if the reason for which the pension was obtained ceases to apply before that date.

1988, c. 82, s. 213.

147.3. Sections 106, 108, 109 and the first paragraph of section 111, as they read before 1 January 1989, continue to apply to a pensioner who holds pensionable employment under the plan or under the Government and Public Employees Retirement Plan before that date, for as long as he holds such employment.

1988, c. 82, s. 213.

147.4. Sections 42, 112 to 114, 116, 119 to 121, as they read before 1 January 1989, continue to apply to a pensioner who, before that date, participated in the plan or the Government and Public Employees Retirement Plan or notified the Commission in writing of his intention not to participate therein, until he has not ceased to hold his employment or, in the case of section 116, until he attains 65 years of age, whichever occurs first.

The provisions of section 112 or 119 which concern the interruption of the payment of benefits, as they read before 1 January 1989, continue to apply to a pensioner within the meaning of either plan who, before that date, did not participate in the plan or did not notify the Commission in writing of his intention not to participate therein, as long as he has not ceased to hold his employment.

1988, c. 82, s. 213.

147.5. Section 20, as it read on 31 December 2004, continues to apply in respect of the employee who agreed to a redemption proposal before 1 January 2005 and in whose respect the third paragraph of section 132.1 applies as of or after that date. The interest rate applicable to the redemption cost paid in instalments is the rate given in Schedule III.

2004, c. 39, s. 59; 2013, c. 9, s. 47.

147.6. Section 30 does not apply to an application for redemption received at the Commission before 31 December 2004 if Schedule VI to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) applied on the date of receipt.

2004, c. 39, s. 59.

147.7. Section 102, as it read before 1 January 2005, continues to apply in the case of an employee or a pensioner who died before that date.

2004, c. 39, s. 59.

147.8. Chapter V, as it read before 1 January 2005, continues to apply with respect to a pensioner referred to in that chapter who held pensionable employment under this plan or pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel on that date and who, on 1 January 2005, continues to hold that employment.

A pensioner who holds pensionable employment under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel on 31 December 2004 or who held such employment before 1 January 2005 and who, at the time that employment ceased, was entitled to a pension under this plan is deemed, if the pensioner did not apply for benefits under this plan before again holding such employment, to retire in accordance with section 40 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or section 59 of the Act respecting the Pension Plan of Management Personnel (chapter R-12.1), unless the pensioner is entitled to a pension with actuarial reduction. In that case, the pensioner is deemed to retire on the first day such employment is again held.

When a pensioner is entitled to a refund of contributions under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel at the time pensionable employment ceases, the refund becomes payable on the first day on which such employment is again held despite sections 49 and 49.1 of the Act respecting the Government and Public Employees Retirement Plan or sections 71 and 72 of the Act respecting the Pension Plan of Management Personnel. The pensioner entitled to a deferred pension under the Government and Public Employees Retirement Plan or the Pension Plan of Management Personnel is a member of that plan as long as pensionable employment is again held under the plan.

2004, c. 39, s. 59.

147.9. An employee who was redeeming years of service on 31 December 2004 under sections 25, 27, 29 to 33, 35, 37 or 40, as they read before 1 January 2005, continues to pay the cost of the redemption under conditions in force on that date, and sections 22, 23 and 39, as they read before 1 January 2005, continue to apply for the years redeemed.

2004, c. 39, s. 59.

147.10. Additional employee contributions and the sums paid under the third paragraph of section 42 are not considered in the accounting of employee contributions.

The additional contribution rate provided for in the third paragraph of section 42 is equal to 1% from 1 January 2005 until a new rate is established by regulation.

2004, c. 39, s. 59.

148. The Government shall designate the minister responsible for the administration of this Act.

1987, c. 107, s. 148.

The Minister Responsible for Government Administration and Chair of the Conseil du trésor is responsible for the administration of this Act. Order in Council 1638-2022 dated 20 October 2022, (2022) 154 G.O. 2 (French), 6513.

ACT RESPECTING THE COMMISSION DES AFFAIRES SOCIALES

149. (Amendment integrated into c. C-34, s. 21).

1987, c. 107, s. 149.

ACT RESPECTING THE PENSION PLAN OF CERTAIN TEACHERS

150. (Amendment integrated into c. R-9.1, s. 2).

1987, c. 107, s. 150.

151. (Amendment integrated into c. R-9.1, s. 3).

1987, c. 107, s. 151.

152. (Amendment integrated into c. R-9.1, s. 6).

1987, c. 107, s. 152.

153. (Amendment integrated into c. R-9.1, s. 7).

1987, c. 107, s. 153.

154. (Amendment integrated into c. R-9.1, s. 9).

1987, c. 107, s. 154.

155. (Amendment integrated into c. R-9.1, s. 13).

1987, c. 107, s. 155.

156. (Amendment integrated into c. R-9.1, s. 18).

1987, c. 107, s. 156.

157. (Amendment integrated into c. R-9.1, s. 20).

1987, c. 107, s. 157.

158. (Amendment integrated into c. R-9.1, s. 34).

1987, c. 107, s. 158.

159. (Amendment integrated into c. R-9.1, s. 37).

1987, c. 107, s. 159.

160. (Amendment integrated into c. R-9.1, s. 51).

1987, c. 107, s. 160.

161. (Amendment integrated into c. R-9.1, s. 53).

1987, c. 107, s. 161.

162. (Amendment integrated into c. R-9.1, s. 54).

1987, c. 107, s. 162.

ACT RESPECTING THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN

163. (Amendment integrated into c. R-10, s. 3).

1987, c. 107, s. 163.

164. (Amendment integrated into c. R-10, s. 4).

1987, c. 107, s. 164.

165. (Amendment integrated into c. R-10, s. 16).

1987, c. 107, s. 165.

166. (Amendment integrated into c. R-10, s. 24).

1987, c. 107, s. 166.

167. (Amendment integrated into c. R-10, s. 29).

1987, c. 107, s. 167.

168. (Amendment integrated into c. R-10, s. 36.2).

1987, c. 107, s. 168.

169. (Amendment integrated into c. R-10, s. 46).

1987, c. 107, s. 169.

170. (Amendment integrated into c. R-10, ss. 47, 48).

1987, c. 107, s. 170.

171. (Amendment integrated into c. R-10, s. 49).

1987, c. 107, s. 171.

172. (Amendment integrated into c. R-10, s. 50).

1987, c. 107, s. 172.

173. (Amendment integrated into c. R-10, s. 51).

1987, c. 107, s. 173.

174. (Amendment integrated into c. R-10, s. 55).

1987, c. 107, s. 174.

175. (Amendment integrated into c. R-10, s. 57).

1987, c. 107, s. 175.

176. (Amendment integrated into c. R-10, s. 58).

1987, c. 107, s. 176.

177. (Amendment integrated into c. R-10, s. 60).

1987, c. 107, s. 177.

178. (Amendment integrated into c. R-10, ss. 62-67).

1987, c. 107, s. 178.

179. (Amendment integrated into c. R-10, s. 69).

1987, c. 107, s. 179.

180. (Amendment integrated into c. R-10, s. 72).

1987, c. 107, s. 180.

181. (Amendment integrated into c. R-10, s. 73).

1987, c. 107, s. 181.

182. (Amendment integrated into c. R-10, s. 74).

1987, c. 107, s. 182.

183. (Amendment integrated into c. R-10, s. 75).

1987, c. 107, s. 183.

184. (Amendment integrated into c. R-10, s. 85.3).

1987, c. 107, s. 184.

185. (Amendment integrated into c. R-10, s. 85.5).

1987, c. 107, s. 185.

186. (Amendment integrated into c. R-10, s. 85.12).

1987, c. 107, s. 186.

187. (Amendment integrated into c. R-10, s. 85.16).

1987, c. 107, s. 187.

188. (Amendment integrated into c. R-10, s. 99).

1987, c. 107, s. 188.

189. (Amendment integrated into c. R-10, s. 115.2).

1987, c. 107, s. 189.

190. (Amendment integrated into c. R-10, ss. 115.7-115.9).

1987, c. 107, s. 190.

191. (Amendment integrated into c. R-10, s. 116).

1987, c. 107, s. 191.

192. (Amendment integrated into c. R-10, s. 118).

1987, c. 107, s. 192.

193. (Amendment integrated into c. R-10, s. 119).

1987, c. 107, s. 193.

194. (Amendment integrated into c. R-10, s. 120).

1987, c. 107, s. 194.

195. (Amendment integrated into c. R-10, s. 127).

1987, c. 107, s. 195.

196. (Amendment integrated into c. R-10, s. 130).

1987, c. 107, s. 196.

197. (Amendment integrated into c. R-10, s. 134).

1987, c. 107, s. 197.

198. (Amendment integrated into c. R-10, s. 137).

1987, c. 107, s. 198.

199. (Amendment integrated into c. R-10, s. 151).

1987, c. 107, s. 199.

200. (Amendment integrated into c. R-10, s. 158).

1987, c. 107, s. 200.

201. (Amendment integrated into c. R-10, s. 192).

1987, c. 107, s. 201.

202. (Amendment integrated into c. R-10, s. 201).

1987, c. 107, s. 202.

203. (Amendment integrated into c. R-10, s. 202).

1987, c. 107, s. 203.

204. (Amendment integrated into c. R-10, s. 203).

1987, c. 107, s. 204.

205. (Amendment integrated into c. R-10, s. 207).

1987, c. 107, s. 205.

206. (Amendment integrated into c. R-10, s. 208).

1987, c. 107, s. 206.

207. (Amendment integrated into c. R-10, s. 218).

1987, c. 107, s. 207.

208. (Amendment integrated into c. R-10, s. 219).

1987, c. 107, s. 208.

209. (Amendment integrated into c. R-10, s. 221).

1987, c. 107, s. 209.

ACT RESPECTING THE TEACHERS PENSION PLAN

210. (Amendment integrated into c. R-11, s. 3).

1987, c. 107, s. 210.

211. (Amendment integrated into c. R-11, s. 5).

1987, c. 107, s. 211.

212. (Amendment integrated into c. R-11, s. 13).

1987, c. 107, s. 212.

213. (Amendment integrated into c. R-11, s. 21).

1987, c. 107, s. 213.

214. (Amendment integrated into c. R-11, s. 27).

1987, c. 107, s. 214.

215. (Amendment integrated into c. R-11, ss. 27.1-27.3).

1987, c. 107, s. 215.

216. (Amendment integrated into c. R-11, s. 28.3).

1987, c. 107, s. 216.

217. (Amendment integrated into c. R-11, s. 28.6).

1987, c. 107, s. 217.

218. (Amendment integrated into c. R-11, s. 35.2).

1987, c. 107, s. 218.

219. (Amendment integrated into c. R-11, s. 50).

1987, c. 107, s. 219.

220. (Amendment integrated into c. R-11, s. 52).

1987, c. 107, s. 220.

221. (Amendment integrated into c. R-11, s. 56).

1987, c. 107, s. 221.

222. (Amendment integrated into c. R-11, s. 58).

1987, c. 107, s. 222.

223. (Amendment integrated into c. R-11, s. 59).

1987, c. 107, s. 223.

224. (Amendment integrated into c. R-11, s. 60).

1987, c. 107, s. 224.

225. (Amendment integrated into c. R-11, s. 62).

1987, c. 107, s. 225.

226. (Amendment integrated into c. R-11, s. 62.1).

1987, c. 107, s. 226.

227. (Amendment integrated into c. R-11, s. 65).

1987, c. 107, s. 227.

228. (Amendment integrated into c. R-11, s. 66).

1987, c. 107, s. 228.

229. (Amendment integrated into c. R-11, s. 70).

1987, c. 107, s. 229.

230. (Amendment integrated into c. R-11, s. 73).

1987, c. 107, s. 230.

231. (Amendment integrated into c. R-11, s. 76).

1987, c. 107, s. 231.

232. (Amendment integrated into c. R-11, s. 77).

1987, c. 107, s. 232.

ACT RESPECTING THE CIVIL SERVICE SUPERANNUATION PLAN

233. (Amendment integrated into c. R-12, s. 10).

1987, c. 107, s. 233.

234. (Amendment integrated into c. R-12, s. 20).

1987, c. 107, s. 234.

235. (Amendment integrated into c. R-12, s. 27).

1987, c. 107, s. 235.

236. (Amendment integrated into c. R-12, s. 30).

1987, c. 107, s. 236.

237. (Amendment integrated into c. R-12, s. 43.1).

1987, c. 107, s. 237.

238. (Amendment integrated into c. R-12, s. 52).

1987, c. 107, s. 238.

239. (Amendment integrated into c. R-12, s. 53).

1987, c. 107, s. 239.

240. (Amendment integrated into c. R-12, s. 54).

1987, c. 107, s. 240.

241. (Amendment integrated into c. R-12, s. 63.1.2).

1987, c. 107, s. 241.

242. (Amendment integrated into c. R-12, s. 65).

1987, c. 107, s. 242.

243. (Amendment integrated into c. R-12, s. 66.1).

1987, c. 107, s. 243.

244. (Amendment integrated into c. R-12, s. 67.1).

1987, c. 107, s. 244.

245. (Amendment integrated into c. R-12, s. 67.2).

1987, c. 107, s. 245.

246. (Amendment integrated into c. R-12, s. 74).

1987, c. 107, s. 246.

247. (Amendment integrated into c. R-12, s. 81).

1987, c. 107, s. 247.

248. (Amendment integrated into c. R-12, s. 82).

1987, c. 107, s. 248.

249. (Amendment integrated into c. R-12, ss. 82.1, 82.2).

1987, c. 107, s. 249.

250. (Amendment integrated into c. R-12, s. 83).

1987, c. 107, s. 250.

251. (Amendment integrated into c. R-12, s. 85).

1987, c. 107, s. 251.

252. (Omitted).

1987, c. 107, s. 252.

253. (Amendment integrated into c. R-12, s. 89).

1987, c. 107, s. 253.

254. (Amendment integrated into c. R-12, s. 89.4).

1987, c. 107, s. 254.

255. (Amendment integrated into c. R-12, ss. 92-93.1).

1987, c. 107, s. 255.

256. (Amendment integrated into c. R-12, s. 99.5 — French).

1987, c. 107, s. 256.

257. (Amendment integrated into c. R-12, s. 99.7).

1987, c. 107, s. 257.

258. (Amendment integrated into c. R-12, s. 99.16).

1987, c. 107, s. 258.

259. (Amendment integrated into c. R-12, s. 109).

1987, c. 107, s. 259.

260. (Amendment integrated into c. R-12, s. 112).

1987, c. 107, s. 260.

261. (Amendment integrated into c. R-12, s. 113).

1987, c. 107, s. 261.

262. Regulations made before 1 January 1989 pursuant to this Act may, if they so provide, take effect from 1 January 1988 or any date thereafter.

Notwithstanding section 182 of the Act to amend various legislation respecting the pension plans of the public and parapublic sectors (1987, chapter 47), regulations made before 1 January 1989 pursuant to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10), the Act respecting the Teachers Pension Plan (chapter R-11) and the Act respecting the Civil Service Superannuation Plan (chapter R-12) may, if they so provide, take effect from 1 January 1987 or any date thereafter.

1987, c. 107, s. 262.

263. Section 154, sections 161 and 162, sections 166, 173 and 178, to the extent that sections 24, 51 and 67 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) which they amend or, as the case may be, replace respectively, refer to the Pension Plan of Certain Teachers, sections 202, 203 and 205, to the extent that sections 201, 202 and 207 of the Act respecting the Government and Public Employees Retirement Plan which they replace or, as the case may be, amend, respectively, refer to the Pension Plan of Certain Teachers, section 206, sections 213 and 219, to the extent that sections 21 and 50 of the Act respecting the Teachers Pension Plan (chapter R-11) which they amend, respectively, refer to the Pension Plan of Certain Teachers and sections 235, 243, 250 and 253, to the extent that sections 27, 66.1, 83 and 89 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) which they amend, respectively, refer to the Pension Plan of Certain Teachers, have effect from 26 June 1986.

1987, c. 107, s. 263.

264. Section 150, except to the extent that section 2 of the Act respecting the Pension Plan of Certain Teachers (chapter R-9.1) which it amends refers to this Act and to the Pension Plan that it establishes, sections 151 to 153, section 155, section 157, to the extent that it amends the reference to section 2 provided for in section 20 of the Act respecting the Pension Plan of Certain Teachers, section 158, sections 159 and 160, to the extent that sections 37 and 51 of the Act respecting the Pension Plan of Certain Teachers which they amend, respectively, refer to the second paragraph of section 2 of the said Act, section 163, except to the extent that section 3 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) which it amends refers to the Pension Plan of Peace Officers in Correctional Services, paragraph 1 of section 164, section 189, paragraphs 1 and 2 of section 197, section 210 to the extent that it replaces paragraph 2 of section 3 of the Act respecting the Teachers Pension Plan (chapter R-11), paragraph 1 of section 230, section 239 to the extent that it enacts paragraph 1 of section 53 of the Act respecting the Civil Service Superannuation Plan (chapter R-12), section 240 and paragraphs 1 and 2 of section 259 have effect from 1 January 1987.

1987, c. 107, s. 264; 1990, c. 87, s. 104.

265. Sections 184, 216, 256 and 257 have effect from 23 June 1987.

1987, c. 107, s. 265.

266. (Omitted).

1987, c. 107, s. 266.

SCHEDULE I

(Section 35)

TABLE OF INSTALMENTS

The maximum number of years over which payments pursuant to section 35 may be spread is the number appearing opposite the figure corresponding to the employee’s age at his last birthday. The number of years shall, in no case, however, exceed five times the number of years of service for which a sum of money is payable.

     Age            Period              Age             Period

     35 (or under)    32                51                20
     36               31                52                19
     37               30                53                19
     38               30                54                18
     39               29                55                17
     40               28                56                17
     41               27                57                16
     42               27                58                15
     43               26                59                15
     44               25                60                14
     45               25                61                13
     46               24                62                13
     47               23                63                12
     48               22                64                12
     49               22                65                11
     50               21                66 (and over)     10        

1987, c. 107, Schedule I; 2004, c. 39, s. 60.

SCHEDULE II

(Section 74.0.1)

INTEREST RATES BASED ON THE RATES OF RETURN

I. INTEREST RATES APPLICABLE UNTIL 31 MAY 2014 BASED ON THE RATES OF RETURN ON CERTAIN FUNDS OF THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN

Rate Period

7.25% 1 July 1973 to 31 March 1975

9.04% 1 April 1975 to 30 April 1976

9.19% 1 May 1976 to 30 April 1977

9.62% 1 May 1977 to 30 April 1978

8.88% 1 May 1978 to 30 April 1979

9.47% 1 May 1979 to 30 April 1980

11.38% 1 May 1980 to 30 June 1981

10.61% 1 July 1981 to 30 April 1982

12.60% 1 May 1982 to 30 April 1983

11.02% 1 May 1983 to 30 April 1984

10.97% 1 May 1984 to 30 April 1985

10.81% 1 May 1985 to 30 April 1986

12.74% 1 May 1986 to 30 April 1987

12.78% 1 May 1987 to 30 April 1988

12.35% 1 May 1988 to 30 April 1989

9.33% 1 May 1989 to 31 July 1990

12.01% 1 August 1990 to 31 July 1991

7.92% 1 August 1991 to 31 July 1992

9.48% 1 August 1992 to 31 July 1993

7.22% 1 August 1993 to 31 July 1994

9.75% 1 August 1994 to 31 July 1995

7.05% 1 August 1995 to 31 July 1996

8.60% 1 August 1996 to 31 July 1997

12.15% 1 August 1997 to 31 July 1998

14.92% 1 August 1998 to 31 July 1999

14.30% 1 August 1999 to 31 July 2000

12.54% 1 August 2000 to 31 July 2001

21.00% 1 August 2001 to 31 July 2002

4.45% 1 August 2002 to 31 July 2003

-2.57% 1 August 2003 to 31 July 2004

-0.19% 1 August 2004 to 31 May 2005

5.20% 1 June 2005 to 31 May 2006

13.20% 1 June 2006 to 31 May 2007

12.95% 1 June 2007 to 31 May 2008

10.72% 1 June 2008 to 31 May 2009

-3.94% 1 June 2009 to 31 May 2010

-4.78% 1 June 2010 to 31 May 2011

-2.33% 1 June 2011 to 31 May 2012

9.09% 1 June 2012 to 31 May 2013

8.58% 1 June 2013 to 31 May 2014

II. INTEREST RATES APPLICABLE AS OF 1 JUNE 2014 BASED ON THE RATE OF RETURN ON THE EMPLOYEES’ CONTRIBUTION FUND

Rate Period

8.71% 1 June 2014 to 31 May 2015

11.62% 1 June 2015 to 31 May 2016

11.49% 1 June 2016 to 31 May 2017

9.37% 1 June 2017 to 31 May 2018

2013, c. 9, s. 48; (2014) 146 G.O. 1, 299; (2014) 146 G.O. 1, 769; (2015) 147 G.O. 1, 617; (2016) 148 G.O. 1, 623; (2017) 149 G.O. 1, 722.

SCHEDULE III

(Section 74.0.1)

INTEREST RATES BASED ON AN EXTERNAL INDEX

Rate Period

5.34% 1 June 2001 to 31 July 2002

4.60% 1 August 2002 to 31 July 2003

3.50% 1 August 2003 to 31 July 2004

4.01% 1 August 2004 to 31 May 2005

3.67% 1 June 2005 to 31 May 2006

3.50% 1 June 2006 to 31 May 2007

4.10% 1 June 2007 to 31 May 2008

4.21% 1 June 2008 to 31 May 2009

2.96% 1 June 2009 to 31 May 2010

2.15% 1 June 2010 to 31 May 2011

2.21% 1 June 2011 to 31 May 2012

1.85% 1 June 2012 to 31 May 2013

1.30% 1 June 2013 to 31 May 2014

1.48% 1 June 2014 to 31 May 2015

1.38% 1 June 2015 to 31 May 2016

0.66% 1 June 2016 to 31 May 2017

0.68% 1 June 2017 to 31 May 2018

2013, c. 9, s. 48; (2014) 146 G.O. 1, 769; (2015) 147 G.O. 1, 617; (2016) 148 G.O. 1, 623; (2017) 149 G.O. 1, 722.

REPEAL SCHEDULE

In accordance with section 9 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), chapter 107 of the statutes of 1987, in force on 1 March 1988, is repealed, except section 266, effective from the coming into force of chapter R-9.2 of the Revised Statutes.