104. Where, after making the deductions provided for in section 102.12 or 103, if applicable, the total number of months in the contributory period exceeds 120, in calculating the average monthly pensionable earnings of the contributor there shall be deducted from such total number the lesser of the two following numbers:
(a) 15% of such total number, counting any fraction of a month as a whole, and
(b) the number of months by which such total number exceeds 120.
In such case, there shall also be deducted, from the aggregate pensionable earnings of such contributor remaining after the deductions provided for under section 102.12 or 103, the aggregate of such earnings for a number of months equal to the number of months deducted under the first paragraph, choosing the months, other than months for which deductions have already been made under section 102.12 or 103, for which such earnings are lowest.
1965 (1st sess.), c. 24, s. 118; 1983, c. 12, s. 9.