177.80. The income, earnings and other annual benefits of an adult’s spouse who are considered for the purposes of subparagraph c 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.
The amount to be considered is determined by multiplying by 30% the amount obtained following the operations carried out in the first paragraph exceeding $28,000, 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 following the operations carried out in the first paragraph, divided by 12.
1140-2022O.C. 1140-2022, s. 451.