45. The amount of the pensionable salary and wages of a worker for a year is his income for the year from pensionable employment, computed in accordance with the Taxation Act (chapter I-3), without reference to section 43.3 of the said Act and to section 58.1 thereof when it refers to an amount that must be included in such computation under sections 979.9 to 979.11 of the said Act, plus any deductions made in such computation except for the deduction contemplated in section 76 of the said Act.
However, such salary and wages do not include any income received by him
(a) before the age of 18 years,
(b) during any month which, by reason of a disability, is excluded from his contributory period under subparagraph a of the second paragraph of section 101;
(c) after a retirement pension has become payable to him under this Act or under a similar plan, or
(d) after he reaches 70 years of age.
1965 (1st sess.), c. 24, s. 42; 1972, c. 53, s. 11; 1972, c. 26, s. 3; 1983, c. 12, s. 2; 1985, c. 25, s. 179; 1988, c. 4, s. 158; 1993, c. 15, s. 9; 1993, c. 64, s. 225.