are adjusted each January 1, by 80% of the percentage
increase obtained by dividing the Canadian consumer price
index for the 12 months ending on the 31st day of October
of the previous year by the average consumer price index
for the 12 months ending on the 31st day of October one
On January 1 of the first year of retirement, the adjustment
is prorated and applies only to that portion of the year
for which the allowance was paid.