A-3.001, r. 14 - Regulation respecting social stabilization and economic stabilization programs

Section 17 Disposition versions

2012-09-01

17. The net income derived annually by a worker from the employment that he carries on during the year for which the computation is made is equal to his gross income less the amount of the deductions weighted by income bracket established by the Commission in relation to the family situation of the worker to take account of:

(1)  income tax payable under the Taxation Act (chapter I-3) and the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));

(2)  employee’s premiums payable under the Employment Insurance Act (S.C. 1996, c. 23);

(3)  contributions payable by the worker under the Act respecting the Québec Pension Plan (chapter R-9); and

(4)  premiums payable by the worker under the Act respecting parental insurance (chapter A-29.011).

The Commission shall apply with the necessary modifications the table of income replacement indemnities prescribed in section 63 of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) that is in force on 1 June of the year for which it establishes the net income of the worker, but shall give consideration to the family situation of the worker established by the Commission at the time of the event for which the most recent determination of disability was carried out.

The Commission shall fix at 100% the retained gross income appearing in that table and applicable to the worker.

Where the gross income of a worker falls between 2 income brackets, the income taken into consideration is that of the higher bracket.

O.C. 1738-91, s. 17; O.C. 93-2007, s. 2.