62.21. For the purposes of sections 62.6, 63.3 and the sections that refer to section 63.3, the contributory period of an officer who, during a year subsequent to 2009, holds pensionable employment under the plan for which the basis of remuneration is 260 days is determined by dividing by 260 the number of contributory days comprised in the period during which the officer participated in the plan or comprised in the period during which days and parts of a day were otherwise credited to the officer with contributions for that year under the plan, except the days and parts of a day determined by regulation, during the pensionable salary reference period for the year established in accordance with section 62.18.
The contributory period of a new officer for the year during which the officer becomes a member of the plan begins on the first day in respect of which the officer contributed or was exempt from contributions and the last period ends on the last day credited in the year during which the officer ceases to participate in the plan.
In the case of an officer to whom section 62.13 applies and who holds pensionable employment for which the basis of remuneration is 260 days, a contributory period that corresponds to the pensionable salary for the year for which no service is credited is also determined by dividing by 260 the number of contributory days referred to in the first paragraph that correspond to that salary.