4.1. For the purpose of computing the contributions relating to the years of service credited after 31 December 2010 over and beyond 35 years of service used in computing the total pension, the pensionable salary of those years in excess that is necessary to reach the defined benefit limit applicable for each year under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) is established as if the rate of acquisition of the pension relating to those years was 1.7% per year of service credited, without taking into account the first paragraph of section 30 of the Act.