9. The net income is computed by subtracting from the gross income calculated in accordance with Division I, the amount, the premium and the contributions referred to in section 52 of the Act and computed in accordance with sections 10 to 12.
Where this calculation involves a rate that is expressed to more than 2 decimal points, only the first 2 are retained and the second decimal is rounded off to the next highest unit where the third decimal is greater than 4.
O.C. 1923-89, s. 9; O.C. 1247-2005, s. 1.