44. For the purposes of this Division,(1) “spouse” has the meaning assigned by the Taxation Act (chapter I-3). It includes the person who will be the father or mother of the child to be born or adopted and who, at the time the first claim for benefits is filed under the plan, cohabits with the person who files the claim;
(2) the family is composed only of the parent and that parent’s spouse at the time the first claim for benefits under the plan is filed in respect of the same event;
(3) “net family income”, for a year, is equal to the total income for the year, calculated in accordance with Part I of the Taxation Act, of the parent and the parent’s spouse at the time the first claim referred to in subparagraph 2 is filed.
However, if at the time the first claim referred to in subparagraph 2 is filed, the persons who are or will be the father and mother of the child to be born or adopted are not spouses, the net family income of those persons is established taking into account the family of each of those persons at the time they respectively file their first claim for benefits in respect of the same event.