46.1. For the purposes of section 46, any lump sum paid by way of an increase in or adjustment to the pensionable salary for a previous year and any amount paid during the year in which the employee ceases to be a member of this plan and pertaining to the pensionable salary earned in the previous year shall be excluded from the salary referred to in subparagraphs 1 and 3 of the first paragraph of section 46 and from the salary referred to in the corresponding subparagraphs of the second paragraph of that section.
However, such lump sums or amounts shall be added to the result obtained under those subparagraphs for the purposes of subparagraphs 2 and 4 of the first paragraph of section 46 and the corresponding subparagraphs of the second paragraph of that section.
The amounts referred to in the first and second paragraphs correspond, for the years and parts of a year of service credited after 31 December 1989, to the amount by which the pensionable salary of the employee exceeds the annual basic salary paid to him or, as the case may be, that would have been paid to him under the conditions of employment applicable on the last credited day of the year, multiplied by the service credited to that employee in the course of the year or, if he holds more than one pensionable employment in the course of a year, to the amount by which his pensionable salary exceeds the total annual basic salary for each employment multiplied by the credited service pertaining to each employment in accordance with sections 14 and 16.
The service credited under section 98 and, in respect of the years 1990 and 1991, the service credited under sections 21 and 39, shall not be counted for the purposes of the third paragraph.
1992, c. 67, s. 21; 2004, c. 39, s. 13.