20. For the purposes of sections 17 and 18, the amount of pension or pension credit that would be obtained on the basis of the sums awarded to the spouse at the date of assessment shall be established at that date according to the actuarial method and assumptions provided for in section 7. That amount is presumed applicable at the date of assessment.
The amount of pension obtained pursuant to the first paragraph shall be indexed in the same manner as the pension or in the same manner as though it were being paid at the date of assessment, from 1 January following that date to 1 January of the year during which that amount begins to apply.
The amount of pension obtained pursuant to the first and second paragraphs shall be increased by 0.50% per month, calculated for each month between the date of assessment and the date on which that amount of pension begins to apply, if the pension was being paid at the date of assessment or would have been if the former employee had made an application to that effect, or for each month between the date of retirement and the date on which that amount of pension begins to apply, if the pensioner retired between the date of assessment and the date of payment.
If the amount of pension credit obtained pursuant to the first paragraph begins to apply on the date of the pensioner’s 65th birthday or thereafter, and if the date of assessment occurs before that date, that amount shall be increased by 0.50% per month, calculated for each month between the date of assessment and the date of his 65th birthday and by 0.75% per month, calculated for each month between the latter date and the date on which that amount of pension credit begins to apply.
If the amount of pension credit obtained pursuant to the first paragraph begins to apply on the date of the pensioner’s 65th birthday or thereafter and if the date of assessment occurs after that date, that amount shall be increased by 0.75% per month, calculated for each month between the date of assessment and the date on which that amount of pension credit begins to apply.
O.C. 840-91, s. 20; O.C. 1190-95, s. 9.