9. For the purposes of subparagraphs 1 to 4 of the first paragraph of section 8, the average pensionable salary is established in accordance with sections 50.3 and 53.1 to 53.20 of the Act, subject to the following modifications:(1) subparagraph 1 of the first paragraph of section 50.2 of the Act does not apply;
(2) a reference to subparagraph 2 of the first paragraph of section 50.2 of the Act must be read as a reference to the first paragraph of section 8;
(2.1) the operation referred to in paragraph 1 of section 50.3 of the Act is carried out by selecting, from among the highest annualized pensionable salaries, as many as are necessary to make the aggregate of the contributory periods corresponding to the years for which the salaries are selected equal to 3 or, if the aggregate is less than 3, selecting all the salaries;
(3) subparagraph 1 of the first paragraph of section 53.1 of the Act does not apply;
(4) a reference to the first paragraph of section 53.1 of the Act must be read as a reference to subparagraph 2 of the first paragraph of section 53.1;
(5) a reference to the limit imposed by the first paragraph of section 30 of the Act must be read as a reference to the limit provided for in the third paragraph of this section and the terms and conditions of its application.
For the purposes of subparagraph 1 of the first paragraph, all the years and parts of a year of service credited must be counted, and service credited pursuant to sections 123, 125 and 126 of the Act may not be counted in respect of service credited prior to 1 January 1992.
In addition, for the purposes of the first paragraph, an average pensionable salary is computed for each portion of the amount referred to in subparagraphs 1, 3 and 4 of the first paragraph of section 8. The average pensionable salary is computed from the annualized pensionable salaries that must be established, where applicable, as if each rate referred to in those subparagraphs applied in respect of all years of service, without exceeding the pensionable salary necessary to reach the defined benefit limit applicable for each year under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in respect of each portion of the amount. The average pensionable salary that must be used to compute each portion of the amount referred to in subparagraph 2 of that paragraph is the same as the average pensionable salary used to compute the portion of the amount referred to in subparagraph 1 of that paragraph in relation to the same years of service.
O.C. 960-2003, s. 9; O.C. 482-2005, s. 2; O.C. 524-2009, s. 4; O.C. 376-2011, s. 4; 857-2017O.C. 857-2017, s. 311; 688-2018O.C. 688-2018, s. 11.