15. The income used to determine the contribution of the parents, sponsor or spouse is the total income appearing in their respective 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. 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.
Allowances or benefits paid by a government to help children or families are taken into account to establish the income of the parents or sponsor.
O.C. 344-2004, s. 15; O.C. 627-2014, s. 5.