27. For the purpose of computing the amount of the pension payable under section 26, the average pensionable salary is computed in accordance with the provisions of the former pension plan, using the annualized pensionable salary of all years of service, including years credited under the plan while this Order in Council applies to the person. In addition, each annualized pensionable salary must be established, where applicable, as if the rate of acquisition of the pension of the former pension plan applied in respect of all years of service, without exceeding the annualized pensionable salary necessary to reach the defined benefit limit applicable for each year under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
If any of paragraphs 1 to 11 of Schedule II applies or applied to the person, the pensionable salaries selected are, from among the highest annualized pensionable salaries, as many as are necessary to make the aggregate of the contributory periods corresponding to the years for which the salaries are selected equal to 3 or, if the aggregate is less than 3, selecting all the salaries.
O.C. 960-2003, s. 27; O.C. 482-2005, s. 8; O.C. 524-2009, s. 10; 688-2018O.C. 688-2018, s. 51.