140. If they are received quarterly, advance payments as a work premium made under the Taxation Act (chapter I-3) and advance payments related to the Working Income Tax Benefit and the supplement for handicapped persons paid by the Canada Revenue Agency are wholly excluded for the month in which they are paid and are excluded in the proportion of two-thirds for the following month and one-third for the last month.
In addition, the amount received as a child assistance payment under section 1029.8.61.28 of the Taxation Act that includes 2 or 3 months of eligibility is wholly excluded for the month in which it is paid and, depending on the months of eligibility, is excluded in the proportion of 50 % for the following month, or in the proportion of two-thirds for the following month and one-third for the last month.
Payment of arrears in respect of the amounts referred to in this section are excluded up to the last day of the following month.
O.C. 1073-2006, s. 140; O.C. 456-2008, s. 9.