52. The insurance contribution payable under sections 48 to 51 is the product obtained by multiplying the monthly insurance contribution, provided for in the second paragraph, by the number of months, including parts of months, included in the period for which an insurance contribution is payable under those sections.
The monthly insurance contribution is the quotient obtained by dividing by 12 the annual insurance contribution provided for in section 46.
2021-09-16Decision 2021-09-16, s. 52.