5. The rent is obtained using the following formula:
25% [A - (B + C + D)],
(1) “A” is the total income of the lessee and the lessee’s spouse for the taxation year preceding the year for which the rent is calculated. The total income is the income calculated using the fiscal return prescribed under section 1000 of the Taxation Act (chapter I-3) and confirmed by the notice of assessment for that return;
(2) “B” is the annual total of the amounts to be paid monthly by the lessee as support under an order or a judgment of a competent court, as rent for the lodging of a person in a private nursing home or in a facility maintained by a private institution not under agreement within the meaning of the Act respecting health services and social services (chapter S-4.2), and as the contribution required under section 512 of that Act of a user lodged in a facility maintained by a public or private institution under agreement or taken in charge by an intermediate resource of a public institution or by a family-type resource;
(3) “C” is an amount of $5,000 for each person residing with the lessee and who is
(a) a child of the lessee or of the lessee’s spouse, is under 18 years of age and is not on the labour market or receiving last resort financial assistance;
(b) a child of the lessee or of the lessee’s spouse, is 18 years of age or older and is pursuing full-time studies; if the child is not residing with the lessee, the lessee or the lessee’s spouse assumes expenses for the child’s subsistence;
(c) 60 years of age or older, is receiving last resort financial assistance and is the father or mother of the lessee or of the lessee’s spouse; or
(d) a handicapped person;
(4) “D” is the total of the following amounts:
(a) 41% of [A - (B + C)] for the portion of [A - (B + C)] that is less than $20,000;
(b) 35% of [A - (B + C)] for the portion of [A - (B + C)] that is equal to or greater than $20,000 but less than $40,000;
(c) 20% of [A - (B + C)] for the portion of [A - (B + C)] that is equal to or greater than $40,000.
For the purposes of subparagraph 1, if the lessee or the lessee’s spouse earns an income from a business, that income is the net income from the business within the meaning of the Taxation Act without, however, subtracting the deductions under sections 130 and 130.1 of that Act.