113. Work income, income from benefits under the Employment Insurance Act (S.C. 1996, c. 23) or the Act respecting parental insurance (chapter A-29.011) and income from employment-assistance allowances granted by the Minister or recognized as such or as support allowances are calculated after deducting from the income, or in the case of self-employment, from the net income,(1) the amount to be deducted or withheld under section 1015 of the Taxation Act (chapter I-3) or the amount of the provisional account paid under section 1025 or 1026 of that Act for the preceding period divided by 3, and the amount to be deducted, withheld or paid under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)); (2) the employee premium provided for in the Employment Insurance Act;
(3) the employee premium provided for in the Act respecting parental insurance;
(4) the contribution payable by a worker under the Act respecting the Québec Pension Plan (chapter R-9) or pursuant to the worker’s participation in a mandatory pension plan; and (5) union dues.