177.79. The income, earnings and other annual benefits of an adult that are considered for the purposes of subparagraph b of subparagraph 3 of the second paragraph of section 177.60 are determined for the reference period concerned by(1) determining the adult’s net income for the calendar year preceding the reference period pursuant to Part I of the Taxation Act (chapter I-3); (2) increasing the amount of the contributions paid into a registered retirement savings plan for the adult’s benefit or that of the adult’s spouse, except those paid into a group registered retirement savings plan offered by an employer, that is deducted in the calculation of the net income for that calendar year under paragraph b of section 339 of the Taxation Act, where that paragraph refers to sections 922 and 923 of that Act;
(3) subtracting the following amounts received during the calendar year preceding the reference period:(a) the sums received as last resort financial assistance benefits and basic income;
(b) the amounts already taken into consideration pursuant to subparagraphs 1 to 7, 10 and 11 of the first paragraph of section 177.77; and
(c) the allowances referred to in subparagraphs 8 and 9 of the first paragraph of section 177.77, including the excess amounts provided for therein.
The amount to be considered is then determined by multiplying by 55% the amount obtained as a result of the operations performed in the first paragraph that exceeds the amount obtained by multiplying by 12 the amount provided for in section 177.70, then dividing it by 12.
In the case of a claim made following a false declaration concerning the income, earnings and other benefits referred to in this section, the amount to be considered is the amount obtained as a result of the operations performed in the first paragraph, divided by 12.
1140-2022O.C. 1140-2022, s. 451.