88.2. An individual resident in Québec at the end of a year and who is a parent required to pay the basic contribution determined under the first paragraph of section 82 for a child for a day of childcare after 21 April 2015 that is included in the year must, for that year, pay to the Minister of Revenue, on the due date that applies to the individual for that year, an additional contribution for that day that is equal to the aggregate of the following amounts:
(1) if the individual’s income considered for the purpose of computing the additional contribution for that day exceeds $50,000, the amount by which the amount for the first contribution level exceeds the minimum contribution; and
(2) the amount obtained by dividing by 260 the product obtained by multiplying by 3.9% the amount by which the lesser of $155,000 and the individual’s income considered for the purpose of computing the additional contribution for that day exceeds $75,000.
If the aggregate of the amounts obtained under the first paragraph has more than two decimals, only the first two are retained and the second is increased by one unit if the third decimal is greater than 4.