(1) For the purposes of paragraphs 9 (2)(b) and 11 ( 4 )(b), a person has the period of effective service for a transfer year worked out under this section.
(2) The person has 1 year of effective service for a transfer year if, in the transfer year:
(a) the person transfers from the Reserves to the Permanent Forces; and
(b) the person has performed 20 or more days of Reserve service.
(3) If in a transfer year:
(a) the person transfers from the Reserves to the Permanent Forces; and
(b) the person has performed less than 20 days of Reserve service;
the person's period of effective service for the transfer year is:
where:
"Permanent service months" means the number of months of effective service as a member of the Permanent Forces performed by the person in the transfer year after the day on which the transfer occurred.
"Reserve service months" means the lesser of the number of months calculated under subsections ( 4) and (5).
(4) For the purposes of the definition of R eserve service months in subsection ( 3), the number of months is:
where:
"N" means:
(a) for the purposes of calculating the person's qualifying service period--0.3; and
(b) for the purposes of calculating the person's accrued subsidy period or loan limit--0.6.
"Reserve service days" means the number of days of Reserve service performed by the person in the transfer year.
(5) For the purposes of the definition of R eserve service months in subsection ( 3), the number of months is equal to half of the number of months of the transfer year in which the person was a member of the Reserves.
(6) If the number worked out under subsection ( 4) or (5) is not a whole number of months, that number is to be rounded up to a whole number of months.