R-9 - Act respecting the Québec Pension Plan

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116.2.2. A contributor’s average second additional monthly pensionable earnings are equal to G”/480,
where
G” is the contributor’s total second additional pensionable earnings for each month included in his second additional contributory period.
Where the total number of months included in the contributor’s second additional contributory period exceeds 480, only the 480 months for which the second additional pensionable earnings are the highest will be considered.
2018, c. 2, s. 60.