62.15.In the case of officers who, during a year subsequent to 2009, 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 an officer released with pay for union activities during a year, or the portion of the pensionable salary paid by such a body to an officer released without pay that exceeds the pensionable salary the employer would have paid if the officer had not been so released, must be subtracted, for the purpose of computing the adjusted pensionable salary for the year, from the pensionable salary established under sections 51, 52 and 60.2 to 61.1. The pensionable salary or that portion of pensionable salary paid to the officer 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 62.24.