9. In the case of an income from business, financial eligibility shall be determined on the basis of net income within the meaning of the Taxation Act (chapter I-3), determined on the basis of the accrued accounting method, in accordance with generally recognized accounting principles.
In calculating the net income from business, the amortization of goods used for the business shall be excluded and a repayment of principal is not considered as an operating expense.
O.C. 1073-96, s. 9; O.C. 1454-97, s. 4.