35.1.10. In the case of teachers who hold pensionable employment for which the basis of remuneration is 260 days, the pensionable salary paid by a body designated in Schedule II.1 to the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) to a teacher released with pay for union activities during a year must be subtracted, for the purpose of computing the adjusted pensionable salary for the year, from the pensionable salary established under sections 11 to 14.1. The pensionable salary paid to the teacher by the body is deemed to be, for the purpose of computing the annualized pensionable salary for the year, a lump sum attributed to the year under section 35.1.20. In the case of teachers who hold pensionable employment for which the basis of remuneration is 200 days, the basic salary paid by a body designated in Schedule II.1 to the Act respecting the Government and Public Employees Retirement Plan to a teacher released with pay for union activities during the period referred to in the first paragraph of section 35.1.9 is deemed to be, for the purpose of computing the annualized pensionable salary, a lump sum attributed to the year under section 35.1.20.