16(2)If a firefighter or former firefighter receives a retroactive payment under the
Canada Pension Plan Act (Canada) with respect to the disablement and the compensation paid by the Commission under this Act to him or her has not been reduced under subsection (1) and if he or she assigns the payment to the Commission and subsequently pays income tax on the amount assigned, the Commission shall reimburse him or her an amount from the Disability Fund that, in the opinion of the Commission, is equivalent to the income tax paid on the amount assigned.