177.110. Advance payments as a work premium made under the Taxation Act (chapter I-3), advance payments related to the family allowance paid under section 1029.8.61.28 of that Act and advance payments paid as Canada child benefits under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) are excluded for the purposes of calculating the benefit for the month of their receipt. If they are paid quarterly, advance payments related to the Working Income Tax Benefit and the supplement for handicapped persons paid by the Canada Revenue Agency as well as the amounts related to the family allowance granted under section 1029.8.61.28 of the Taxation Act 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.
Payment of arrears in respect of the amounts referred to in this section and those granted by the federal government as Canada child tax benefits, national child benefit supplements and universal child care benefits are excluded for a 12-month period from the date of their payment.
1140-2022O.C. 1140-2022, s. 451.