85.27. The amount of the employee’s pension is increased by an amount of pension equal to 1,1 % of the average pensionable salary used in computing his pension for each year of service he had credited under this plan and for which he obtained a paid-up annuity certificate or for which pension credit is or would be granted to him and, in the case of a female employee, for each part of a year that has been credited to her under section 221.1 or that has been recognized in her respect under that section for the purposes of entitlement to a pension under this plan. However, the number of years of service considered for the purpose of that increase may not be greater than the amount by which 35 exceeds the number of years of service used in computing the pension.
The amount granted pursuant to the first paragraph for each of those years shall be granted only within the limits authorized under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), taking into account the amount of the paid-up annuity or pension credit to which the employee is entitled for the year concerned. Where applicable, the amount granted pursuant to the first paragraph shall be reduced to comply with that ceiling.