177.82.An adult and, if applicable, the adult’s spouse, is deemed to earn the income from employment that would have been received if he or she did not take advantage of work time reduction measures or leave without pay measures available under the conditions of employment applicable to him or her, unless that decision was made for a serious reason, in particular because of the state of health of the adult, the adult’s spouse or a member of the family, or if he or she is receiving benefits granted under the Act respecting parental insurance (chapter A-29.011) or section 22 or 23 of the Employment Insurance Act (S.C. 1996, c. 23).