22.1. Notwithstanding sections 19 to 22, the pensionable salary of an officer shall not exceed the salary required to arrive at the defined benefit limit applicable for each year under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
Where less than one year of service is credited to an officer in a calendar year, his pensionable salary shall not exceed the amount obtained by multiplying the amount referred to in the first paragraph in respect of that year by the service credited for that year.