Valuation date

Important Notice

Please consult Newsletter number 32, Amendments to the Regulation respecting supplemental pension plans effective 4 January 2018, as well as division V – Transfer of benefits between spouses This link will open in a new window. of the Regulation respecting supplemental pension plans, to find out the rules for partition applicable to spouses in a civil union, the changes to the payment methods applicable to the former spouse, and the calculation of member benefits after partition.

The statement of benefits must indicate the value of the benefits as at one of the following dates:

Status  Valuation date
De facto (common law) spousesEnd of the conjugal relationship
Legal spouses in mediationEnd of the conjugal relationship
Legal spouses with institution Institution of the action

End of the conjugal relationship

  • The expression "end of the conjugal relationship" is used for both married spouses and de facto spouses. 

Principal precautions

  • If the spouses are in family mediation and there is institution of an action, they are entitled to a statement of the value of the benefits as at the end of the conjugal relationship or the institution of the action. They can choose either or both of these dates.
  • The value of the various benefits are determined using the assumptions and actuarial practice in force on the date of the valuation.

For more information

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