45. For the purposes of subparagraph 3 of the first paragraph of section 44, if the claim for maternity, paternity, parental or adoption benefits is filed within the first 6 months of the year, the net family income considered is that of the second taxation year preceding the claim.
If the claim for benefits is filed within the 6 last months of the year, the net family income considered is that of the taxation year preceding the claim.