R-12 - Act respecting the Civil Service Superannuation Plan

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62.13. For the purpose of computing the pension with respect to the years subsequent to 2009, when the pensionable salary of an officer who holds pensionable employment for which the basis of remuneration is 260 days and who ceases to participate in the plan at the end of a year is attached to service credited for the last days of participation during that year but is paid at the beginning of the following year, it is deemed to be pensionable salary for the year in which it is paid even if no service is credited for that year. An adjusted pensionable salary is also computed for the officer for that year.
2008, c. 25, s. 71.