53. For the purposes of section 30 of the Act, the Minister is to deduct from each payment an amount equal to 20% of the amount of the benefits to be paid to the debtor. That amount corresponds to the benefits established under Division II of Chapter II of the Act, with the necessary modifications, less the income tax deductions payable under the Taxation Act (chapter I-3) and the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)). However, where an amount is owing because of a false statement, the Minister is to deduct from each payment an amount equal to 50% of the amount of the benefits to be paid to the debtor.