83. The financial resources of a student consist of the total income appearing in his or her income tax return filed in accordance with section 1000 of the Taxation Act (chapter I-3) for the calendar year ending before the beginning of the year of allocation and confirmed by the assessment notice transmitted in accordance with that Act.
In addition, where the student has a spouse or is deemed to receive a contribution from his or her parents or sponsor, their income is added to the amount established in accordance with the first paragraph, as the case may be, and consists of the total income appearing in their respective income tax return filed in accordance with section 1000 of the Taxation Act for the calendar year ending before the beginning of the year of allocation and confirmed by the assessment notice transmitted in accordance with that Act.
However, the total income appearing in the income tax return of one of those persons must be reduced, where applicable, by the amount of the retirement income transferred by the spouse.
In the case provided for in section 13, the parent’s income consists only of the income of the sole parent whose income must be taken into account pursuant to that section.
Despite the second paragraph, if the student is in any of the situations referred to in section 21, the income of the spouse, parents or sponsor is not taken into account.
O.C. 344-2004, s. 83; O.C. 627-2014, s. 20.