S-3.1.1 - Act respecting income security

Section 49 Disposition versions

1997-12-19

49. A person’s work income for a year is equal to the aggregate of income from a business, after deducting business losses, and income from an office or employment, computed respectively under subparagraphs 2 and 1 of subparagraph i of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3), excluding any such income that may be deducted in computing taxable income under paragraph e of section 725 of that Act.

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work incomes of the adult and his spouse exceeds the amount determined under the scale of excluded work incomes prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and his dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act exceeds the aggregate of the following amounts:

(1)  the total income of dependent children, excluding income under subparagraph 3, up to an amount determined by regulation;

(2)  (subparagraph repealed);

(3)  an adult’s family income that may be deducted in computing taxable income under paragraph e of section 725 of the Taxation Act;

(4)  the last resort assistance benefits received by the family in the year, up to an amount determined by regulation;

(5)  any amount determined under the scale of excluded work incomes prescribed by regulation.

For the purposes of the computation of the total income of the family under the third paragraph, the amount of last resort assistance benefits is, for the purposes of the second paragraph of section 52, the amount fixed by regulation.

1988, c. 51, s. 49; 1988, c. 51, s. 49; 1989, c. 77, s. 113; 1990, c. 31, s. 4; 1991, c. 71, s. 3; 1993, c. 64, s. 238; 1995, c. 1, s. 236; 1995, c. 63, s. 295; 1995, c. 69, s. 13; 1997, c. 57, s. 54; 1997, c. 85, s. 414.

1997-09-01

49. A person’s work income for a year is equal to the aggregate of his income from a business, after deducting business losses, and the income from an office or employment, computed respectively in accordance with subparagraphs 2 and 1 of subparagraph i of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3).

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work incomes of the adult and his spouse exceeds the amount determined under the scale of excluded work incomes prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and his dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act exceeds the aggregate of the following amounts:

(1)  the total income of dependent children up to an amount determined by regulation;

(2)  (subparagraph repealed);

(3)  any amounts earned by an Indian which must not be included in computing his income pursuant to the first paragraph of section 488 of the Taxation Act;

(4)  the last resort assistance benefits received by the family in the year, up to an amount determined by regulation;

(5)  any amount determined under the scale of excluded work incomes prescribed by regulation.

For the purposes of the computation of the total income of the family under the third paragraph, the amount of last resort assistance benefits is, for the purposes of the second paragraph of section 52, the amount fixed by regulation.

1988, c. 51, s. 49; 1988, c. 51, s. 49; 1989, c. 77, s. 113; 1990, c. 31, s. 4; 1991, c. 71, s. 3; 1993, c. 64, s. 238; 1995, c. 1, s. 236; 1995, c. 63, s. 295; 1995, c. 69, s. 13; 1997, c. 57, s. 54.

1997-01-01

49. A person’s work income for a year is equal to the aggregate of his income from a business, after deducting business losses, and the income from an office or employment, computed respectively in accordance with subparagraphs 2 and 1 of subparagraph i of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3), minus the premiums and contributions referred to in paragraphs a and b of section 752.0.18.1 of the said Act.

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work incomes of the adult and his spouse exceeds the amount determined under the scale of excluded work incomes prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and his dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act exceeds the aggregate of the following amounts:

(1)  the total income of dependent children up to an amount determined by regulation;

(2)  (subparagraph repealed);

(3)  any amounts earned by an Indian which must not be included in computing his income pursuant to the first paragraph of section 488 of the Taxation Act;

(4)  the last resort assistance benefits received by the family in the year, up to an amount determined by regulation;

(5)  any amount determined under the scale of excluded work incomes prescribed by regulation.

For the purposes of the computation of the total income of the family under the third paragraph, the amount of last resort assistance benefits is, for the purposes of the second paragraph of section 52, the amount fixed by regulation.

1988, c. 51, s. 49; 1988, c. 51, s. 49; 1989, c. 77, s. 113; 1990, c. 31, s. 4; 1991, c. 71, s. 3; 1993, c. 64, s. 238; 1995, c. 1, s. 236; 1995, c. 63, s. 295; 1995, c. 69, s. 13.

1995-12-15

49. A person’s work income for a year is equal to the aggregate of his income from a business, after deducting business losses, and the income from an office or employment, computed respectively in accordance with subparagraphs 2 and 1 of subparagraph i of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3), minus the premiums and contributions referred to in paragraphs a and b of section 752.0.18.1 of the said Act.

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work incomes of the adult and his spouse exceeds the amount determined under the scale of excluded work incomes prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and his dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act exceeds the aggregate of the following amounts:

(1)  the total income of dependent children up to an amount determined by regulation;

(2)  (subparagraph repealed);

(3)  any amounts earned by an Indian which must not be included in computing his income pursuant to the first paragraph of section 488 of the Taxation Act;

(4)  the last resort assistance benefits received by the family in the year, up to an amount determined by regulation;

(5)  any amount determined under the scale of excluded work incomes prescribed by regulation.

1988, c. 51, s. 49; 1988, c. 51, s. 49; 1989, c. 77, s. 113; 1990, c. 31, s. 4; 1991, c. 71, s. 3; 1993, c. 64, s. 238; 1995, c. 1, s. 236; 1995, c. 63, s. 295.

1995-01-30

49. A person’s work income for a year is equal to the aggregate of his income from a business, after deducting business losses, and the income from an office or employment, computed respectively in accordance with subparagraphs 2 and 1 of subparagraph i of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3), minus the premiums and contributions referred to in paragraphs a and b of section 752.0.18.1 of the said Act.

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work incomes of the adult and his spouse exceeds the amount determined under the scale of excluded work incomes prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and his dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act exceeds the aggregate of the following amounts:

(1)  the total income of dependent children up to an amount determined by regulation;

(2)  (subparagraph repealed);

(3)  any amounts earned by an Indian which must not be included in computing his income pursuant to the first paragraph of section 488 of the Taxation Act;

(4)  the last resort assistance benefits received by the family in the year, up to an amount determined by regulation;

(5)  any amount determined under the scale of excluded work incomes prescribed by regulation.

1988, c. 51, s. 49; 1988, c. 51, s. 49; 1989, c. 77, s. 113; 1990, c. 31, s. 4; 1991, c. 71, s. 3; 1993, c. 64, s. 238; 1995, c. 1, s. 236.

1993-12-17

49. A person’s work income for a year is equal to the aggregate of his income from a business, after deducting business losses, and the income from an office or employment, computed respectively in accordance with paragraphs ii and i of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3), minus the premiums and contributions referred to in paragraphs a and b of section 752.0.18.1 of the said Act.

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work incomes of the adult and his spouse exceeds the amount determined under the scale of excluded work incomes prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and his dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act and increased by the child care expenses deducted under sections 353 and 356.0.1 of the said Act for the same year, exceeds the aggregate of the following amounts:

(1)  the total income of dependent children up to an amount determined by regulation;

(2)  the amounts received by the adult and his spouse under the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1);

(3)  any amounts earned by an Indian which must not be included in computing his income pursuant to the first paragraph of section 488 of the Taxation Act;

(4)  the last resort assistance benefits received by the family in the year, up to an amount determined by regulation;

(5)  any amount determined under the scale of excluded work incomes prescribed by regulation.

1988, c. 51, s. 49; 1988, c. 51, s. 49; 1989, c. 77, s. 113; 1990, c. 31, s. 4; 1991, c. 71, s. 3; 1993, c. 64, s. 238.

1991-12-18

49. A person’s work income for a year is equal to the aggregate of his income from a business, after deducting business losses, and the income from an office or employment, computed, as the case may be, in accordance with paragraphs i and ii of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3).

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work incomes of the adult and his spouse exceeds the amount determined under the scale of excluded work incomes prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and his dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act and increased by the child care expenses deducted under sections 353 and 356.0.1 of the said Act for the same year, exceeds the aggregate of the following amounts:

(1)  the total income of dependent children up to an amount determined by regulation;

(2)  the amounts received by the adult and his spouse under the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1);

(3)  any amounts earned by an Indian which must not be included in computing his income pursuant to the first paragraph of section 488 of the Taxation Act;

(4)  the last resort assistance benefits received by the family in the year, up to an amount determined by regulation;

(5)  any amount determined under the scale of excluded work incomes prescribed by regulation.

1988, c. 51, s. 49; 1988, c. 51, s. 49; 1989, c. 77, s. 113; 1990, c. 31, s. 4; 1991, c. 71, s. 3.

1990-06-22

49. A person’s work income for a year is equal to the aggregate of his income from a business, after deducting business losses, and the income from an office or employment, computed, as the case may be, in accordance with paragraphs i and ii of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3).

A person’s net work income for a year is equal to the amount by which his work income for the year exceeds the child care expenses deducted by him under sections 353 and 356.0.1 of the Taxation Act for the said year.

A person’s net work income for a year, computed on a yearly basis, is equal to the product obtained by multiplying his net work income for the year and the quotient obtained by dividing 12 by the number of months in the year during which the person met the requirements set out in subparagraphs 4 and 5 of the second paragraph of section 46.

The net work income of an adult’s family, computed on an annual basis, is equal to the amount by which the net work income of the adult and his spouse, computed on an annual basis, exceed the amount determined under the scale of excluded work income prescribed by regulation.

A family’s total income for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act exceeds the following amounts:

(1)  the total income of dependent children, up to an amount determined by regulation;

(2)  the aggregate of the following amounts of income received by the adult and his spouse in a month other than a month of eligibility, excluding any amount received as surviving spouse:

(a)  any amounts received as unemployment benefits under the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1);

(b)  any amounts received as compensation under the Act respecting industrial accidents and occupational diseases (chapter A-3.001) and those received as compensation under an Act of Canada or of another province respecting industrial accidents and occupational diseases;

(c)  any amounts received as pension or annuity under the Québec Pension Plan and the Canada Pension Plan and those received as pension and as guaranteed income supplement under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9);

(d)  any amounts received under the Automobile Insurance Act (chapter A-25);

(e)  any amounts received under the Crime Victims Compensation Act (chapter I-6);

(f)  any other amount prescribed by regulation;

(3)  any amounts received by the adult and his spouse under the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1);

(4)  any benefits received in the year by the adult and his spouse under a last resort assistance program;

(5)  any amounts earned by an Indian which must not be included in computing his income pursuant to the first paragraph of section 488 of the Taxation Act.

1988, c. 51, s. 49; 1988, c. 51, s. 49; 1989, c. 77, s. 113; 1990, c. 31, s. 4.

1989-12-20

49. A person’s work income for a year is equal to the aggregate of his income from a business, after deducting business losses, and the income from an office or employment, computed, as the case may be, in accordance with paragraphs i and ii of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3).

A person’s net work income for a year is equal to the amount by which his work income for the year exceeds the child care expenses deducted by him under sections 353 and 356.0.1 of the Taxation Act for the said year.

A person’s net work income for a year, computed on a yearly basis, is equal to the product obtained by multiplying his net work income for the year and the quotient obtained by dividing 12 by the number of months in the year during which the person met the requirements set out in subparagraphs 4 and 5 of the second paragraph of section 46.

A family’s total income for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act exceeds the following amounts:

(1)  the total income of dependent children, up to an amount determined by regulation;

(2)  the aggregate of the following amounts of income received by the adult and his spouse in a month other than a month of eligibility, excluding any amount received as surviving spouse:

(a)  any amounts received as unemployment benefits under the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1);

(b)  any amounts received as compensation under the Act respecting industrial accidents and occupational diseases (chapter A-3.001) and those received as compensation under an Act of Canada or of another province respecting industrial accidents and occupational diseases;

(c)  any amounts received as pension or annuity under the Québec Pension Plan and the Canada Pension Plan and those received as pension and as guaranteed income supplement under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9);

(d)  any amounts received under the Automobile Insurance Act (chapter A-25);

(e)  any amounts received under the Crime Victims Compensation Act (chapter I-6);

(f)  any other amount prescribed by regulation;

(3)  any amounts received by the adult and his spouse under the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1);

(4)  any benefits received in the year by the adult and his spouse under a last resort assistance program;

(5)  any amounts earned by an Indian which must not be included in computing his income pursuant to the first paragraph of section 488 of the Taxation Act.

1988, c. 51, s. 49; 1988, c. 51, s. 49; 1989, c. 77, s. 113.

1988-12-22

49. A person’s work income for a year is equal to the aggregate of his income from a business, after deducting business losses, and the income from an office or employment, computed, as the case may be, in accordance with paragraphs i and ii of subparagraph d of the first paragraph of section 776.21 of the Taxation Act (chapter I-3), as they read for the purposes of the taxation year 1986.

A person’s net work income for a year is equal to the amount by which his work income for the year exceeds the child care expenses deducted by him under sections 353 and 356.0.1 of the Taxation Act for the said year.

A person’s net work income for a year, computed on a yearly basis, is equal to the product obtained by multiplying his net work income for the year and the quotient obtained by dividing 12 by the number of months in the year during which the person met the requirements set out in subparagraphs 4 and 5 of the second paragraph of section 46.

A family’s total income for a year is equal to the amount by which the aggregate of the total incomes of the adult, his spouse and dependent children, computed in accordance with subparagraph d of the first paragraph of section 776.21 of the Taxation Act, as it read for the purposes of the taxation year 1986, exceeds the following amounts:

(1)  the total income of dependent children, up to an amount determined by regulation;

(2)  the aggregate of the following amounts of income received by the adult and his spouse in a month other than a month of eligibility, excluding any amount received as surviving spouse:

(a)  any amounts received as unemployment benefits under the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1);

(b)  any amounts received as compensation under the Act respecting industrial accidents and occupational diseases (chapter A-3.001) and those received as compensation under an Act of Canada or of another province respecting industrial accidents and occupational diseases;

(c)  any amounts received as pension or annuity under the Québec Pension Plan and the Canada Pension Plan and those received as pension and as guaranteed income supplement under the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9);

(d)  any amounts received under the Automobile Insurance Act (chapter A-25);

(e)  any amounts received under the Crime Victims Compensation Act (chapter I-6);

(f)  any other amount prescribed by regulation;

(3)  any amounts received by the adult and his spouse under the Family Allowances Act (Revised Statutes of Canada, 1985, chapter F-1);

(4)  any benefits received in the year by the adult and his spouse under a last resort assistance program;

(5)  any amounts earned by an Indian which must not be included in computing his income pursuant to the first paragraph of section 488 of the Taxation Act.

1988, c. 51, s. 49; 1988, c. 51, s. 49.