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Guide to the Attestation of a Buy-Back Period
728A
(2017-04)
(Employer’s Guide Covered by a Public Sector Pension Plan)
GENERAL INFORMATION
The form Attestation of a Buy-Back Period (728A) is intended for the employer concerned by one or more periods indicated
on the form Application for Buy-Back (727A) of a member from a public sector pension plan that we administer. We suggest
you refer to this guide to complete the attestation. It contains useful explanations and examples. More detailed information
is also available in the Guide d’administration, in the chapter entitled “Rachat de service” (available in French only).
The following instructions are provided for your information only and do not replace the provisions of the applicable laws
and regulations.
The form Attestation of a Buy-Back Period (728A) is prescribed under section 150 of the Act Respecting the Government
and Public Employees Retirement Plan (R.S.Q., chapter R-10). It is used to attest periods of work or absence
that concern you and for which a member of one of the following plans has applied to buy-back:
• Government and Public Employees Retirement Plan (RREGOP);
• Pension Plan of Management Personnel (P P M P);
• Retirement Plan for Senior Officials (R P S O);
• Teachers Pension Plan (T P P);
• Civil Service Superannuation Plan (C S S P);
• Pension Plan for Certain Teachers (P P C T);
• Pension Plan of Peace Officers in Correctional Services (P P P O C S);
• Superannuation Plan for the Members of the Sûreté du Québec (S P M S Q).
You must complete this form in order to attest the periods of work or absence that a member wishes to buy back.
The information you provide must cover the entire requested period that concerns you and that the member wishes
to buy back.
If the period you can attest to exceeds the period the member requested, you should inform the member,
who will decide whether to adjust the period to buy back or maintain the initial request.
If there are periods you cannot attest to, indicate why in the appropriate parts of the form (Part E or G as the case
may be). Declaring that you are unable to attest a period will be construed as confirmation that you do not have
the information requested. If the period you cannot attest to is a period of work, it is recommended that you notify
the member and ask him or her to read the clarifications in the form Application for Buy-Back (727A) in Part F (Authorization
to contact Revenu Québec).
Please note that no other document or letter will be accepted as attestation of buy-back periods. Once you have
completed and signed the form Attestation of a Buy-Back Period (728A), you must return it to the person who applied
for a buy-back. Subsequently, the member will be responsible for filling out the application and sending it to us,
along with the attestations from every employer concerned.
INFORMATION ON EACH PART OF THE ATTESTATION
Part A – Employer information
You must enter the information that identifies you as the employer concerned by one or more periods that the member
wishes to buy back.
Part B – Identification of the plan member
Enter the last name, first name, social insurance number, name at birth (if different) and date of birth of the member
applying for a buy-back. The identification number is a personal number that we attribute to each member for authentication.
If you know the number, you can enter it in place of the social insurance number.
Retraite Québec
Guide 728A (2017-04) 1 of 11
Part C – Periods to buy back (periods to be attested from the member’s application)
Enter the periods of work or absence that the member wants to buy back and that concerns you. They must cover
the periods that the member entered on the application for buy-back. The attestation and the information to be provided
in parts D, E, F and G must always be related to the period or periods entered in Part C.
“Period of work” and “Period of absence” columns: On the application, the member entered the period requested
as a period of work or a period of absence. You must now specify the type of buy-back and, if applicable, divide the period
requested into the types of buy-back. The most frequently encountered types of buy-backs for those two categories
are described below. For more information, refer to the chapter entitled “Rachat de service” in the Guide d’administration
(available in French only).
The periods of work are divided into two main categories (A N T or O C C):
• Service prior to enrolment (A N T).
This may be:
–– periods performed in a health and social services sector research centre;
–– periods performed in an organization before it was subject to the plan; the organization must have become
subject to the plan by order in council after June 30, 2011;
–– periods performed as a staff member of the office of the Lieutenant Governor, a Minister or a Member
of the National Assembly;
–– any other period of work that does not correspond to the buy-back of service as a casual employee,
which is described below.
• Service as a casual employee (O C C).
These are periods of work performed as a casual employee from July 1, 1973 until
–– December 31, 1986, for employees in the health and social services sector (only those on a recall list);
–– December 31, 1987, for employees in the public service sector, the health and social service sector
and the education sector.
The periods of absence (A B S) fall in four main categories:
• Absence without pay (A B S): absences without pay that differ from parental leave or maternity leave.
• Compassionate care leave (C C): leave underway on January 1, 2012 or that started after that date.
• Parental leave (C P): leave that began after January 1, 1991, and was related to maternity leave, paternity leave
or adoption leave.
• Maternity leave (M AT): leave that began before January 1, 1989.
“Name of employer at the time” column: Enter the name of the employer for which you attest a period, or periods
if you are in one of the following situations:
• The period of work or absence that you must attest to concerns an employer that is linked to you as a result
of a merger or consolidation.
• You are not the employer concerned by the buy-back, but you can act in its place because you have all the information
required to attest to the period claimed.
Please use complete official names, without abbreviations.
“Employer’s identification number at the time” column: If known, enter the number of the employer at the time, that is,
the number before the merger or consolidation.
Example:
Joan wants to buy back the following periods:
1. a period of work performed between February 1978, and September 1979;
2. a maternity leave that started in December 1986, and ended in April 1987;
3. all other absences during her career (1987 to 2007);
4. a period of work performed at the research centre of the hospital between August 1998, and November 2000.
By referring to her file, the employer determines the following:
1. From February 8, 1978, to September 15, 1979, Joan worked as a casual employee at the Hôpital civique
de Québec, but her employer holds the file from that time as a result of a consolidation.
2. The period of absence from December 10, 1986, to April 15, 1987 was a maternity leave.
3. The other periods were absences without pay, some of which occurred during her service at the Hôpital
de l’Enfant-Jésus, before it was merged with the Centre hospitalier affilié universitaire de Québec (C H A).
Retraite Québec
Guide 728A (2017-04) 2 of 11
Considering that information, here is how the person in charge of fringe benefits at the C H A must complete the table.
The name of the employer at the time must be entered only if it is different from the current employer.
Beginning
End
Period
of work
A N T
Period
of work
O C C
Period of
Absence
A B S
Period of
Absence
C C
Period of
Absence
C P
{Empty cell.}
{Cellule
{Empty cell.}
{Empty cell.}}
{Empty cell.}}
{Cellule
{Empty cell.}
{Empty cell.}
(Year/Month/Day)
(Year/Month/Day)
1978-02-08
1979-09-15
{Empty cell.}}
√
1986-12-10
1987-04-15
{Empty cell.}
{Empty cell.}
1987-04-16
1998-12-31
{Empty cell.}}
{Empty cell.}
√
{Empty cell.}
1999-01-01
2007-12-31
{Empty cell.}
{Empty cell.}
√
{Empty cell.}
{Empty cell.}
Period of Name of employer at the time
Absence (only if the name is different form
that of the current employer)
M AT
Employer’s
identification
number
at the time
Hôpital civique de Québec
Q0128546
√
Hôpital de l’Enfant-Jésus
Q0500132
{Empty cell.}
{Empty cell.}
Hôpital de l’Enfant-Jésus
Q0500132
{Empty cell.}
{Empty cell.}
{Empty cell.}
{Empty cell.}
Regarding period of work 4, which was performed in the research centre from 1998 to 2000, it must be attested
to on a second Attestation of a Buy-Back Period (728A) form and include the identifier that we attributed to the employer
and particular to the research centre. Even though the research-related activities were physically performed in the same
building, they were managed by an administration that differed from that of the hospital. The research centre is an institution
distinct from the C H A.
Here is how the person in charge of fringe benefits at the research centre must complete the table.
(Year/Month/Day)
End
(Year/Month/Day)
Period
of work
A N T
Period
of work
O C C
Period of
Absence
A B S
Period of
Absence
C C
Period of
Absence
C P
1998-08-08
2000-11-15
√
{Empty cell.}
{Empty cell.}
{Empty cell.}
{Empty cell.}
Beginning
Period of Name of employer at the time Employer’s
Absence (only if the name is different form identification
number
that of the current employer)
M AT
at the time
{Empty cell.}
{Empty cell.}
{Empty cell.}
Note that the period of work in the research centre is correctly indicated as S P E.
In addition, since the name of the research centre from 1998 to 2000 did not change and is the name of the current
employer, it is not necessary to enter it in the penultimate column. The same goes for the identification number.
Part D – Attestation of periods of work
Please note that the information provided must cover the whole period that the member wishes to buy back. If there
are periods that you are unable to attest to, please provide the reason in Part E.
Periods of service prior to enrolment (A N T) or as a casual employee (O C C)
You must complete this section if the member is applying to buy back the periods of work performed for you before
the member’s enrolment in a public sector pension plan or as a person with the status of casual employee.
1. NUMBER OF DAYS REDEEMABLE FOR THE PERIODS REFERRED TO IN THE APPLICATION
For each calendar year related to a period referred to in the application, you must enter:
• the employment class;
• the basis of remuneration (200 or 260);
• the number of redeemable days remunerated or that would have been remunerated;
• the salary paid or that would have been paid.
If a period overlaps July 1, 1973, you must divide the year 1973 in two and enter the days before and since that date
in the two tables in Part D in order to allow for suitable processing of this year. Indeed, July 1, 1973, is the date on which
the RREGOP was created and the right to buy-back prior to and since that date can sometimes be different.
You must divide the year 1982 in the same way in the two tables in Part D. That clarification will be used to correctly
calculate the cost of the buy-back and properly index the retirement pension.
The concept of redeemable days remunerated or that would have been remunerated includes the days worked
and, for certain types of buy-backs, the days of absence during which the member was on maternity leave or, during which
the member was eligible for salary insurance. However, days of absence without pay must not be taken into account.
Retraite Québec
Guide 728A (2017-04) 3 of 11
Here is a table that will provide you with information on the days that can be bought back according to the type of buy-back.
It indicates in which column these days must be entered. It also indicates in which cases it is important to enter the salary
paid. To that end, when days of maternity leave or salary insurance are added to the days worked, you must also add
to the salary paid the salary that would have been paid to the member if he or she had not been absent for those reasons.
Type of buy-back
Redeemable days
Worked
Redeemable days
Maternity leave
Redeemable days
Salary insurance
Total of
redeemable days
Regular
Total of
redeemable days
Casual
Enter the
salary paid?
Service as
a casual employee
√
√
√
{Empty cell.}
√
Members of the
P P P O C S only
Service in
a research centre (1)
√
√
√
√
{Empty cell.}
Yes
Service performed
in an organization before
it was subject
to the pension plan
√
√
√
√
{Empty cell.}
Yes
Service performed
as a staff member
of the Lieutenant
Governor, a Minister
or a Member of the
National Assembly
√
√
{Empty cell.}
√
{Empty cell.}
Yes
Active service
in the Canadian Forces
√
{Empty cell.}
{Empty cell.}
√
{Empty cell.}
No
Period during which
a compensatory
allowance was received
√
{Empty cell.}
{Empty cell.}
√
{Empty cell.}
Yes
(1) In the case of employment in a research centre, you need only enter the number of redeemable days from the date of ministerial appointment
of the research centre for the person who started employment before that date. For example, if the starting date of employment is June 1, 2003,
and the date of ministerial appointment is February 1, 2006, enter the days redeemable since February 1, 2006.
Example:
Joan wants to buy back the period of work she performed at the research centre (for which the ministerial appointment
is November 22, 1996) from August 8, 1998, to November 15, 2000. In 1999, she had:
• a period of salary insurance from February 5, to July 31, 1999, (days to be included in the redeemable period);
• a period of absence without pay from August 1, to November 30, 1999, (days to be excluded from
the redeemable period).
In referring to the file, the employer notes that he must attest to 173 days of work and a salary of $30 166.75 for 1999.
Here is the information the employer took into account to get that result:
Period
Days
Salary received or that would
have been received
Category
January 1, to February 4
25
Worked
$4 504.99
February 5, to July 31
126
Salary insurance
$21 846.46
August 1, to November 30
None
Absence without pay
December 1, to 31
22
Worked
$3 815.30
Total
173
Days
$30 166.75
Not applicable
This is how the table must be completed.
Number of days redeemable during the periods applied for
Calendar
year
Job class
Basis of
remuneration
200
Basis of
remuneration
260
Number of
redeemable days
Regular
Number of
redeemable days
Casual
Salary paid
1998
Nurse
{Empty cell.}
√
104
{Empty cell.}
$17 400.67
1999
Nurse
{Empty cell.}
√
173
{Empty cell.}
$30 166.75
2000
Nurse
{Empty cell.}
√
227
{Empty cell.}
$40 423.46
Retraite Québec
Guide 728A (2017-04) 4 of 11
2. SERVICE PERFORMED AS A STAFF MEMBER OF THE OFFICE OF THE LIEUTENANT GOVERNOR, A MINISTER OR A MEMBER
OF THE NATIONAL ASSEMBLY
If, in item 1, Number of days redeemable during the periods applied for, you attested to days that correspond to this type
of service, you must enter the years in question.
Those years correspond to one or more periods indicated in Part C (Periods to buy back) on the attestation form (728A).
Those periods are the periods that the member indicated in response to question 1. a) in Part D of the form Application
for Buy-Back (727A).
That information will enable us to calculate the cost of the buy-back of those years according to the appropriate rate.
Part E – Periods of work that cannot be attested to due to a lack of supporting documents
Complete this part if you do not have any information on the member or if the information you have is insufficient. First,
enter the periods for which you cannot provide the information requested and the reason why you are unable to provide it.
Indicating and explaining the reason why you cannot attest to a period will be construed as confirmation that you do not have
the information requested.
It is recommended that you notify the member of the periods you cannot attest to and invite him or her to read
the clarifications provided in Part F of the form Application for Buy-Back (727A) (Authorization to contact Revenu Québec).
However, if it is known, enter in the “Remuneration” column the member’s remuneration during the period to buy back.
It may be the salary paid on an annual, weekly, daily or hourly basis.
Enter the name of the source document for that information in the “Source of information” column, but do not attach
it to the form. It can be tax slips, pay slips or any other document in your records among those that Retraite Québec can
consider as proof of remuneration. For more details, refer to the chapter “Rachat de service” in the Guide d’administration
(available in French only).
In the “Job class” column, enter the information from your records or, if the job class is unknown, indicate the job that
the member entered in the “Job class” field in Part B of the form Application for Buy-Back (727A).
In the “Annual basic salary” column, enter the salary corresponding to the category and level of the job held if you can trace
it in a collective agreement, or what can be an equivalent. If you do not know the category or level, enter the lowest salary
on the salary scale for the year concerned.
If the annual basic salary is the only information you can provide, it is Noetheless important. If you cannot trace any other
data, mention to the employee, when you give back the form Attestation of a Buy-Back Period (728A), that he or she can
attach a proof of remuneration, such as
• the history of employers who have taken contributions for the Québec Pension Plan (QPP);
• tax slips (T4, RL-1 slip);
• pay slips.
If the employee provides one of these documents, the information about the annual basic salary that you will have provided
will greatly contribute to the analysis of the employee’s application.
Example:
Ann wants to buy back the period of service as a casual employee that she performed between May 1978, and
March 1979, when she held a job as a librarian.
However, the employer cannot find in her file the information requested as of January 1979. In addition, the only
document proving her period of service in 1978 is a tax slip (T4). The employer referred to the collective agreement
for that year and found the basic annual salary for the employment Ann indicated.
After entering the days worked from January to March 1979 in Part D (Attestation of Periods of Work), the employer
must complete, in Part E, the period it is unable to attest as follows:
Beginning
End
(Year/Month/Day)
(Year/Month/Day)
1978-05
1978-12-31
Calendar year
1978
Retraite Québec
Remuneration
$6 449.54
Reason
Impossible to find the file
Source of
information
Job class
T4
Librarian
Annual basic
salary
$12 899
Guide 728A (2017-04) 5 of 11
Part F – Attestation of periods of absence
Please note that the information provided must cover the entire period the member wants to buy back. If there are periods
you cannot attest to, please give the reason in Part G.
1.Periods of absence without pay (ABS) or maternity leave (MAT)
Complete this section if the member wants to buy back periods of absence that occurred while working in your institution.
They can be absences without pay, including parental leave that began after January 1, 1991, and are related to maternity,
paternity or adoption leave. It can also be compassionate care leave ongoing on January 1, 2012 or that started after that
date. In addition, if the employee wishes to have recognized a maternity leave that began before January 1, 1989, and for
which you have issued an annual declaration and entered days of absence without pay, it must be indicated in that section.
a) EVOLUTION OF THE MEMBER’S EMPLOYMENT DURING THE PERIODS REQUESTED IN THE APPLICATION
You must indicate, for the periods requested, whether the member is a position holder or not. If not, you must indicate
it and enter the situation that applies.
The table below shows the status most frequently encountered. It will help you determine whether or not the member
is a position holder.
The information will enable you to determine the right to buy-back, which is established based on the principles
presented below.
Holding or being assigned to a position gives the member the right to buy back periods of absences that occurred
since July 1, 1973.
When the person is not the position holder, he or she can buy back periods if they occurred while he or she was subject
to a pension plan, usually:
• Since January 1, 1987, for people working in the health and social services sector;
• Since January 1, 1988, for people working in the public service and the education sector.
We invite you to consult your annual declarations in order to insure that they reflect the right number of days of absence.
If you notice an error, please make a correction using the form Demande de modification des données de participation
à un regime de retraite (291), (available in French only). You will then postpone the processing of the buy-back application.
Sector: All
Position Holder
Yes
Position Holder
No
Permanent
√
{Empty cell.}
Not applicable
Note A
Regular
√
{Empty cell.}
Not applicable
Note A
Job holder
√
{Empty cell.}
Not applicable
Note A
Incumbent
√
{Empty cell.}
Not applicable
Note A
Position Holder
Yes
Position Holder
No
{Empty cell.}
√
Status
Possible situations
Note
Sector: Education
Status
Regular (less than 2 years)
Temporary
(other than teachers)
{Empty cell.}
√
Possible situations
Note
• Employed, in the process of becoming incumbent
Note A
• Employed as a replacement on a function without
an incumbent
Note B
• Employed for temporary work overload
• Employed for a fixed-term specific project
• Part-time teacher under contract
Temporary (teachers)
{Empty cell.}
√
Note B
• Lecturer
• Teacher per course
• Teacher on an hourly rate
Recall list*
or
Priority hiring list*
{Empty cell.}
√
• Casual substitute
Note C
* Teacher: If a teacher has more than one status, enter the status corresponding to the highest percentage of time worked.
Retraite Québec
Guide 728A (2017-04) 6 of 11
Sector: Health and social services
Position Holder
Yes
Status
Position Holder
No
Possible situations
Temporary
• Employed as a replacement on a function without
an incumbent
√
{Empty cell.}
Note
Note B
• Employed for temporary work overload
• Employed for a fixed-term specific project
Recall list
or
Availability list
• Employed, on temporary assignment
√
{Empty cell.}
Note C
• Employed, on replacement of an absent teacher
• On a recall list
Sector: Public service
Status
Position Holder
Yes
Position Holder
No
{Empty cell.}
√
Temporary
Possible situations
Casual
Temporary replacement
√
{Empty cell.}
Seasonal or cyclical
Note
• Employed, in the process of becoming incumbent
Note A
• Employed as a replacement on a function without
an incumbent
Note B
• Employed for temporary work overload
• Employed for a fixed-term specific project
Recall list
√
{Empty cell.}
• On call, part-time
Note C
Note A: This status involves the concept of job security. Therefore, the employee works without interruption.
Note B: The employee works for a determined period of time for the reason given (replacement, work overload, etc.).
Note C: The employee works under variable frequency, depending on the needs, without a fixed term.
Example:
Joan wants to buy back a maternity leave taken in December 1986, and other periods of absence in her career from 1987 to 2007. She was working at the Hôpital de l’Enfant-Jésus before it was merged with the Centre hospitalier affilié
universitaire de Québec (C H A). By referring to her file, the employer determines the following:
• She was permanent, and therefore position holder when she was absent in 1986.
• She resigned on September 30, 1988, and then returned to work on call. Referring to the preceding table, we see:
Status: On a recall list; hence, not a position holder. Situation: On a recall list.
• In 1991, Joan replaced a colleague who was absent for a lengthy period. Referring to the preceding table, we see:
Status: On a recall list; hence, not a position holder. Situation: Employed, on temporary assignment.
• On April 2, 1992, Joan became again a regular position holder until December 31, 2007.
Because of these changes as holder or No-holder of the position, here is how the table is to be completed:
(Year/Month/Day)
(Year/Month/Day)
End
Position Holder
Yes
Position Holder
No
1986-12-10
1988-09-30
√
{Empty cell.}
1988-10-01
1991-02-11
{Empty cell.}
√
On recall list
1991-02-12
1992-04-01
{Empty cell.}
√
Employed, on temporary assignment
1992-04-02
2007-12-31
√
{Empty cell.}
Beginning
Situation
{Empty cell.}
{Empty cell.}
B)PERIODS OF ABSENCE TO BUY BACK ACCORDING TO THE TYPE OF ABSENCE:
Enter the dates on which the periods of absence began and ended, and specify the type of absence.
In the column “Type of absence”, indicate whether it is:
• an absence without pay;
• a compassionate care leave ongoing on January 1, 2012 or that started after that date;
• a parental leave that began after January 1, 1991, related to maternity, paternity or adoption;
• a maternity leave that began before January 1, 1989.
Retraite Québec
Guide 728A (2017-04) 7 of 11
Example:
Joan wants to buy back a maternity leave that started in December 1986, and all the periods of absence in her career
until December 31, 2007. Among all her absences entered in the application for buy-back, the employer indicated parental
leave from April 1, 1996, to March 31, 1997.
Considering that information, here is how the table must be completed:
(Year/Month/Day)
End
(Year/Month/Day)
Absence
without pay
Compassionate
care leave ongoing
on January 1, 2012
or that started after
that date
Parental leave after
January 1, 1991
Maternity leave
before
January 1, 1989
1986-12-10
1987-04-15
{Empty cell.}
{Empty cell.}
{Empty cell.}
√
1987-04-16
2007-12-31
√
{Empty cell.}
{Empty cell.}
{Empty cell.}
1996-04-01
1997-03-31
{Empty cell.}
{Empty cell.}
√
{Empty cell.}
Beginning
2.Additional information
Note that, in the case of periods of absence that the member wants to buy back and that concern years for which
we received an annual report from the employer, we will use that information to determine the service that
can be bought back.
We invite you to refer to your annual reports to make sure they show the correct number of days of absence. In addition,
check that you used the correct absence code. For example, the absence codes to use are E1 for parental leave, E3 for
an absence without pay and E5 for a compassionate care leave. If you find an error, please correct it using the form entitled
Demande de modification des données de participation à un Pension plan (291), (available in French only).
This will avoid delays in the processing of your application for buy-back.
More specifically, for someone working part-time, the number of days referring to maternity leave that began before
January 1, 1989, must be entered according to the highest percentage, that is, the one for the position held by the member
or the one obtained according to the average time worked in the 20 weeks preceding the maternity leave. You must adjust
that information using the form entitled Demande de modification des données de participation à un régime de retraite (291),
(available in French only) in order for the member to receive the appropriate benefit according to the situation.
a) ABSENCE THAT ENDED DURING THE CURRENT OR PREVIOUS YEAR
1) and 2) The application for buy-back must be sent only at the end of the complete absence first planned and after
the member returns to work. For example, the absence cannot be considered completed if the initial expected
duration was two years full-time, but was modified after one year because of a 40% return to work. In that case,
the application must be made only at the end of the two years planned, and the date of return to work must be
that of the return to work after the two years.
However, if the absence is modified and reduced to 20% and less of the regular schedule of someone working
full-time, it results in an absence situation subject to contribution and, consequently, a person can present
an application as soon as the mandatory contribution becomes enforceable.
When an absence ended during the current or previous year, it often happens that we do not register the annual
report in time for one or both years. That is why it is essential that you answer these questions so that we can
attest that the two conditions mentioned before are met.
On the other hand, there are exceptions to the obligation to present an application for the buy-back of an absence
after it ended, and to contribute to the pension plan on the day we receive the application. Therefore, a member
absent due to disability, someone who, following the period of absence, benefits from a transfer agreement or
retires can present a buy-back application before the end of the absence and does not have to contribute
to his or her public sector pension plan on the day we receive the application.
However, a member who is on maternity leave and a member exempt from contribution (see below) does not have
to contribute on the day we receive the buy-back application for a period of absence that has ended. Lastly,
a person no longer employed, but who was eligible for an immediate retirement pension on the last day worked
is also exempt from contribution on the day we receive the application. In this last case, the application must be
received no later than the date of receipt of the pension application.
A person is exempt from contributions when absent, but receives a salary for one of the following reasons: period
of illness, protective reassignment or salary insurance.
Retraite Québec
Guide 728A (2017-04) 8 of 11
3) If you attest to several periods of absence, only indicate the last period’s percentage. The information will allow
the calculation of the cost of the buy-back according to the appropriate rate in the case of consecutive periods of absence.
b) ADDITIONAL INFORMATION IF THE PERIOD CONCERNS ONE OR MORE UNREPORTED YEARS
This information is necessary if the annual report has not yet been issued. Thus, when the period referred to in the
application is for the current year or, exceptionally, a future year, you must provide the information since no annual report
could have been issued. When the period is for the previous year, you must provide it for as long as the entire processing
of the annual report is not completed. Usually, this process is finalized at the end of the summer.
Furthermore, the data must be provided according to the payroll calendar. Therefore, in the following example,
if the date of the end of the last pay period in 2013 was December 17, you should enter 10 days of absence from
December 18 to 31, 2013, in the year 2014.
Example:
Susan took a full-time parental leave from September 1, 2013, to February 28, 2014. Subsequently, she was absent without
pay full-time from April 1, 2014, to May 31, 2014. She wants to buy back those absences and submitted her application on
June 15, 2014.
Assuming that the years 2013 and 2014 have not yet been the subject of an annual report, you must enter additional
information, since those two years have not yet been declared.
1)
2013
Calendar year
77
RREGOP (01)
200
4
Not applicable
Group
Pension plan
$12 926.67
Salary not paid
Number of days of absence
Calendar number
$43 648.50
√ 260
Basis of remuneration
E 1
Absence code
Annual pensionable salary
Not applicable
Employment number (Education)
2)
2014
Calendar year
52
RREGOP (01)
200
4
Not applicable
Group
Pension plan
$8 860.65
Salary not paid
Number of days of absence
Calendar number
$44 303.23
√ 260
Basis of remuneration
E 1
Absence code
Annual pensionable salary
Not applicable
Employment number (Education)
3)
2014
Calendar year
200
Group
√ 260
Basis of remuneration
Salary not paid
4
Not applicable
RREGOP (01)
Pension plan
$7 327.07
43
Number of days of absence
Calendar number
$44 303.23
Annual pensionable salary
E 3
Absence code
Not applicable
Employment number (Education)
Retraite Québec
Guide 728A (2017-04) 9 of 11
Number of days of absence: Indicate the number of days of absence that will be entered in the annual report.
If the person retires at the end of the absence, report the total number of days of absence, including the days up to
the last date estimated, and this, even if it is a future date.
Salary not paid: When a retroactive amount is paid and concerns a year included in the period referred to in the application,
you must include to the salary not paid the value of the retroactive amount that the person would have received if he/she
had not been absent.
Annual pensionable salary: It corresponds to the salary range provided in the work conditions and, consequently, to that
of full time employment established on the bases of 26 pays. Note that for the No-teaching personnel the salary range
already corresponds to the salary calculated with the daily factor of 260.9.
Employment number (Education): The employment number is mandatory for the education sector. If absences
are for more than one employment number, you must provide the information separately. For example, if a person makes
a request to buy-back service for a period of absence without pay (E3) that occurred during the year 2014 while working
under 2 functions (1 and 2), you must fill out a block for each financial data related to function 1, and a second block
for the data related to function 2.
c) ABSENCE DUE TO DISABILITY
1) and 2) You must enter the dates of the period of absence without pay following disability. You must then enter
the complete exemption period, for a maximum duration of 3 years, preceding the absence. If the exemption
period was declared part-time, please indicate the reasons in the field provided. These specifications will allow
us to confirm that the declaration of a partial number of days of type A1 absence is coherent.
Lastly, you must make sure that your annual reports clearly reflect the situation. The period during which
the employee was exempt from contributions to the pension plan due to disability must be declared with absence
code A1, whereas the subsequent period of absence without pay must be declared with absence code E3. If this
is not the case, you can make the appropriate correction by using the form entitled Demande de modification
des données de participation à un régime de retraite (291), (available in French only).
d) ABSENCE RESULTING FROM THE SETTLEMENT OF A GRIEVANCE OR A SPECIAL AGREEMENT
You must provide a copy of the grievance settlement or the special agreement.
Note that these situations often require adjustments to the regular membership file. In that case, you must first make
the appropriate corrections using the form entitled Demande de modification des données de participation à un régime
de retraite (291), (available in French only). It’s only when those adjustments will be made that we will be able to process
the application for buy-back of an absence resulting from those events.
e) EVOLUTION OF THE SALARY DURING THE PERIOD OF ABSENCE (PARTICIPANTS IN THE P P P O C S ONLY)
You must complete this section if you have to attest to a period of absence for a member of the P P P O CS.
Indicate the evolution of the annual pensionable salary of the member, taking into consideration the changes in salary
and specifying the dates when the changes came into effect. This means an annual pensionable salary that the member
would have received if he or she had not been absent.
Example:
Greg works at the Institut Philippe-Pinel and, according to the position he is holding, he is a member of the P P P O C S
pension plan. He wants to buy back his period of absence between May 1, 2000, and April 30, 2001. At the beginning
of his absence, his annual pensionable salary was $35 488. According to the collective agreement, Greg was entitled
to a pay progression as of November 11, 2000, and a salary increase of 1.5% as of January 1, 2001, following negotiations.
Because of this information, here is how the table must be completed:
Evolution of salary
Effective date
(Year/Month/Day)
Annual pensionable salary
2000-05-01
$35 488
2000-11-11
$36 872
2001-01-01
$37 425
Retraite Québec
Guide 728A (2017-04) 10 of 11
Part G – Periods of absence that cannot be attested to due to lack of supporting documents
Indicate the periods for which you cannot provide the information required and the reason why. Indicating those
periods and explaining why you are unable to attest to a period will be construed as confirmation that you do not have
the information required.
Example:
Jack wants to buy back his period of absence without pay that occurred between August 13, 1986, and January 14, 1987.
However, his employer at the time cannot attest to that period of absence because its records prior to 1987 were destroyed
in a fire. After having attested to the period from January 1 to 14, 1987 in Part F, the employer must complete Part G as follows:
Beginning
End
(Year/Month/Day)
(Year/Month/Day)
1986-08-13
1986-12-31
Reason
File destroyed
Part H – Signature of the employer’s authorized representative
This part must be signed by the person in charge of fringe benefits for the employer concerned by the period that a member
of one of the public sector pension plan that we administer wants to buy-back.
Once you have completed and signed the form entitled Attestation of a Buy-Back Period (728A), you must return
it to the member who is applying for the buy-back. The signatures must be originals, as signature reproductions
are not accepted. Subsequently, the member must send the application for buy-back to Retraite Québec, along with
the attestations of all employers concerned.
Retraite Québec
Guide 728A (2017-04) 11 of 11
Attestation of a Buy-Back Period
728A
(Employer’s Form Covered by a Public Sector Pension Plan)
(2017-04)
This space is for official use only
This form must be completed by an authorized representative of the employer concerned by a period indicated in the form
Application for Buy-Back (727A).
This form must be returned to the employee submitting an application for buy-back.
Click here to delete all data from the form.
* Number of ministry
or organization:
For a public service
employer, also indicate
the number of the
ministry or organization.
Part A – Information about the employer
Employer’s name
Employer’s identification number
Number Street, avenue, boulevard, P.O. box, rural route
Number of ministry or organization*
City, town, municipality
* The identification
number is attribute
to each public sector
pension plan member.
Province
Postal code
Part B – Identification of the plan member
Last name
First name
Social insurance number or
Identification number*
Name at birth (if different)
Year
MonthDay
Date of birth
Part C – Periods to buy back (periods to be attested to based on the member’s application)
Beginning
(Year/Month/Day)
End
(Year/Month/Day)
Period
of work
A N T
Period
of work
O C C
Period of
absence
A B S
Period of
absence
C C
Period of
absence
C P
Period of Name of employer at the time
absence
(only if different
from the current one)
M AT
Employer’s
identification
number
at the time
“Period of work” and “Period of absence” columns
Check the box corresponding to the type of buy-back the member has applied for.
A N T : service prior to enrolment;
O C C: service as a casual employee;
A B S: absence without pay;
C C : compassionate care leave ongoing on January 1, 2012 or that started after that date;
C P : parental leave (that started after January 1, 1991);
M AT
: maternity leave (that started before January 1, 1989).
Refer to the guide if necessary.
Retraite Québec
728A (2017-04) 1 of 6
Social insurance number or Identification number
Part D – Attestation of periods of work
Periods of service prior to enrolment (ANT) or as a casual employee (OCC)
1. Number of days redeemable during the periods applied for
Until June 30, 1973, inclusively
Salary paid:
Refer to the guide
for the situations
in which you need
not complete this field.
Number
of redeemable days:
is the total of days
worked and,
if applicable, the days
when the member was
on maternity leave
or salary insurance.
Refer to the guide
for more details.
Calendar
year
Basis of
remuneration
200
Job class
Basis of
remuneration
260
Number
of days
redeemable
Regular
Number
of days
redeemable
Casual
Salary paid
$
$
Since July 1, 1973
Calendar
year
Basis of
remuneration
200
Job class
Basis of
remuneration
260
Number
of days
redeemable
Regular
Number
of days
redeemable
Casual
Salary paid
$
$
$
$
$
$
$
$
Year 1982:
Enter the days
for the year 1982
in the manner indicated
in the table.
From January 1, to June 30, 1982, inclusively
Calendar
year
Basis of
remuneration
200
Job class
Basis of
remuneration
260
Number
of days
redeemable
Regular
Number
of days
redeemable
Casual
Salary paid
$
From July 1, to December 31, 1982, inclusively
Calendar
year
Basis of
remuneration
200
Job class
Basis of
remuneration
260
Number
of days
redeemable
Regular
Number
of days
redeemable
Casual
Salary paid
$
2. Service as a member of the staff of the Lieutenant Governor, a Minister or a Member
of the National Assembly
Specify the years attested to in this regard in question 1 above.
Part E:
If you complete this part,
notify the member that
he or she must read
Part F (Authorization
to contact Revenu
Québec) in the form
Application for
Buy-Back (727A).
Retraite Québec
Part E – Periods of work that cannot be attested to due to lack of supporting documents
Beginning
(Year/Month/Day)
End
(Year/Month/Day)
Reason
728A (2017-04) 2 of 6
Social insurance number or Identification number
Annual basic salary:
According to the category
and level of the job held.
Part E – Periods of work that cannot be attested to due to lack of supporting
documents (continue)
Calendar year
Remuneration
Source of
information
Annual basic
salary
Job class
$
$
Part F – Attestation of periods of absence
If a period is part of a year for which you submitted an annual report, we will establish the service
that may be bought back based on the days of absence indicated in the report. Refer to the guide
for more details.
1. Periods of absence without pay (A B S) or maternity leave (M AT
)
a)EVOLUTION OF THE MEMBER’S POSITION DURING THE PERIODS REQUESTED IN THE APPLICATION
Situation:
Specify the situation
if you checked “No”.
Beginning
(Year/Month/Day)
End
(Year/Month/Day)
Position
holder
Yes
Position
holder
No
Situation
Refer to the guide
for more details.
Type of absence:
Check that your annual
reports correspond
to the type of absence
you are attesting.
b)PERIODS OF ABSENCE TO BUY BACK ACCORDING TO THE TYPE OF ABSENCE
Beginning
(Year/Month/Day)
End
(Year/Month/Day)
Compassionate
care leave
ongoing on
January 1, 2012
or that started
after that date
Absence
without pay
Parental leave
that started after
January 1, 1991
Maternity
leave that
started before
January 1, 1989
{
Absence that ended
in the current year
or the previous year:
If you answer “Yes”,
you must answer the
3 following questions.
The answers
are essential because
these are usually
unreported years.
Retraite Québec
2. Additional information
a)ABSENCE THAT ENDED DURING THE CURRENT OR PREVIOUS YEAR
Did one of the absences requested by the member ended during the current or previous year?
YesNo
If
“Yes”, answer the three following questions:
1) Has the complete absence planned from the start ended?
Year
YesNo
MonthDay
2) Enter the date of return to work.
3) Enter the percentage for the last absence.
%
728A (2017-04) 3 of 6
Social insurance number or Identification number
Unreported years:
Complete this section
only if one of the periods
concerns one or more
unreported years.
b)ADDITIONAL INFORMATION IF THE PERIOD CONCERNS ONE OR MORE UNREPORTED YEARS
1)
Enter in sections
1), 2) and 3) the last two
unreported years, if any.
Employment number:
mandatory for the
Education sector only.
$
Calendar year
Number of days of absence
Salary not paid
Pension plan
Group
Calendar number
200
260
Basis of remuneration
Annual pensionable salary
Absence code
Calendar year
Number of days of absence
Salary not paid
Pension plan
Group
Calendar number
200
260
Basis of remuneration
Annual pensionable salary
Absence code
Number of days of absence
Salary not paid
Group
Calendar number
Annual pensionable salary
Absence code
Employment number (Education)
2)
$
Employment number (Education)
3)
$
Calendar year
Pension plan
200
260
Basis of remuneration
Employment number (Education)
Make sure that your
annual reports clearly
reflect the situation.
Refer to the guide
for more details.
c)ABSENCE BECAUSE OF DISABILITY
Was one of the absences the result of disability extended beyond
the exemption period?
YesNo
If “Yes”, enter:
1) The period of absence concerned
by the buy-back:
BeginningEnd
2) The complete period of exemption
that preceded the period to buy back:
Year
Year
MonthDay
MonthDay
Year
MonthDay
Year
MonthDay
BeginningEnd
If the member did not benefit from a full time exemption of contributions during that period,
enter the reasons below (return to work, % of time worked, etc)
Retraite Québec
728A (2017-04) 4 of 6
Social insurance number or Identification number
You must provide
a copy of the grievance
settlement or the special
agreement if you answer
“Yes” to this question.
Refer to the guide
for more details.
d)ABSENCE RESULTING FROM A GRIEVANCE SETTLEMENT OR A SPECIAL AGREEMENT
Was one of the absences the result of a grievance settlement or a special agreement?
YesNo
If “Yes”, enter the period of absence:
Year
MonthDay
Year
MonthDay
BeginningEnd
Complete section e)
only if the absence
concerns a member
of the P P P O C S.
e)EVOLUTION OF THE SALARY DURING THE PERIOD OF ABSENCE (P P P O C S MEMBERS ONLY)
Effective date
(Year/Month/Day)
Annual pensionable salary
$
$
$
$
$
$
Part G – Periods of absence that cannot be attested to due to lack of supporting documents
Beginning
(Year/Month/Day)
End
(Year/Month/Day)
Reason
Employer’s comments, if any
Sign the attestation
and return this form
to the plan member.
Part H – Signature of the employer’s authorized representative
Last name and first name of the authorized representative (IN BLOCK LETTERS)
Title or function
Area code
Authorized
representative:
Person in charge
of fringe benefits
for the employer.
Retraite Québec
Phone number
Extension
Area code
Fax
I hereby attest that the information provided in this form comes from the employer’s records
and is accurate and complete.
Year
MonthDay
Signature of the employer’s authorized representative
Date
728A (2017-04) 5 of 6
Social insurance number or Identification number
Part H – Signature of the employer’s authorized representative (continue)
For a member who applies for the buy-back of a period of absence for which Retraite Québec
calculates a pension adjustment (P A), I ask for that calculated value to be transmitted to us so that, as
an employer, we can produce an amended T4 or T4A slip that will take into consideration the new P A.
Signature of the employer’s authorized representative
Year
MonthDay
Date
The personal information collected in this form and, if applicable, the annexed documents are
necessary to study this application. Only our authorized personnel will have access to it when
necessary to carry out their duties.
Other than the optional sections, failure to provide the requested information can cause a delay
or the refusal of this application.
The Act Respecting Access to Documents Held by Public Bodies and the Protection of Personal
Information allows you to consult information concerning you and have it corrected.
The plan member have to return all original
pages of this form and all the required documents
to the following address before retirement:
By mail
Retraite Québec
Case postale 5500, succursale Terminus
Québec (Québec) G1K 0G9
By fax
4 1 8 6 4 4-8 6 5 9
TO CONTACT US
By phone
4 1 8 6 4 3-4 6 4 0 (Québec region)
1 8 6 6-6 2 7-2 5 0 5 (toll-free)
Subscribe to our electronic
mailing list
By subscribing to our electronic
mailing list, you can keep up
with the latest information on the
various public sector pension
plans. The registration form is
available on our website.
By secure email
www.retraitequebec.gouv.qc.c a/infosecteurpublic
Retraite Québec
728A (2017-04) 6 of 6