47.1. For the purposes of section 44.4, the annualization of salaries for the years of service prior to 2010 is obtained,
(1) when computing the average pensionable salary referred to in paragraph 1 of section 44.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 98; and
(2) when computing the average pensionable salary referred to in paragraph 2 of section 44.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 98. The limit imposed by the first paragraph of section 14.1 applies to the result obtained for each year.
The pensionable salary for each year, referred to in subparagraphs 1 and 2 of the first paragraph, is the pensionable salary established under sections 9 to 14. Despite sections 9.1 and 11, the pensionable salary paid in 2008 or 2009 for which no service is credited forms part of the pensionable salary for the last year during which service is credited and which is prior to the year during which the pensionable salary is paid.
However, if a lump sum included in the pensionable salary established under the second paragraph is paid in 2007 or a subsequent year as an increase in or adjustment to the salary for a previous year, it must be subtracted from the pensionable salary for the year during which it is paid. In addition, a lump sum attributed to a given year under section 47.18 must be added to the pensionable salary for that year.
For the purposes of the first paragraph, all the years and parts of a year of service credited must be counted, but service credited under sections 21, 39 and 40 may not be counted in respect of service credited before 1 January 1992.