55.1. The average annual salaries referred to in the first, second and third paragraphs of section 55 are obtained by carrying out the following operations in order:
(1) by carrying over, from among the highest annualized salaries, as many salaries as necessary to make the sum of the employee’s consecutive periods of contribution corresponding to each year for which the salaries are carried over equal to 5 or, where that sum is less than 5, by carrying over all the salaries;
(2) by multiplying each salary thus carried over for each year by the corresponding period of contribution; and
(3) by dividing the sum of the salaries obtained under paragraph 2 by the sum of the corresponding periods of contribution.
For the purposes of the first paragraph, despite sections 14.1 and 16 of the provincial Act, the salary paid after 31 December 2007 for which no service is credited is part of the pensionable salary of the last year during which service is credited and which is prior to the year during which the salary is paid.
O.C. 735-96, s. 3; T.B. 208552, s. 11; S.Q. 2009, c. 56, s. 24; T.B. 213377, s. 8.