R-11 - Act respecting the Teachers Pension Plan

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35.1.1. For the purposes of section 33.3, the annualization of salaries for the years of service prior to 2010 are obtained,
(1)  when computing the average pensionable salary referred to in subparagraph 1 of the first paragraph of section 33.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 62; and
(2)  when computing the average pensionable salary referred to in subparagraph 2 of the first paragraph of section 33.2, by dividing the pensionable salary for such a year by the service credited, except service credited under section 62. The limit imposed by the first paragraph of section 15.1 applies to the result obtained for each year.
The pensionable salary for each year, referred to in subparagraphs 1 and 2 of the first paragraph, is the pensionable salary established under sections 11 to 15.
However, if a lump sum included in the pensionable salary established under the second paragraph is paid in 2007 or a subsequent year as an increase in or adjustment to the salary for a previous year, it must be subtracted from the pensionable salary for the year during which it is paid. In addition, a lump sum attributed to a given year under section 35.1.20 must be added to the pensionable salary for that year.
For the purposes of the first paragraph, all the years and parts of a year of service credited must be counted, but service credited under sections 19, 28.1 and 76.2 may not be counted in respect of service credited before 1 January 1992.
2008, c. 25, s. 61.