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

Section 9 Disposition versions

2012-09-01

9. For the purposes of paragraph 1 of section 8, the net income of a worker is equal to the gross income established according to the Workmen’s Compensation Act (chapter A-3) and used as the basis for computing the indemnity for the most recent disability resulting from the accident, occupational disease or aggravation consecutive to the accident or disease for which the worker is entitled to social stabilization, up to the maximum yearly insurable earnings for the calendar year during which he earned the gross income, except in the case of aggravation, where the maximum yearly insurable earnings are the earnings for the calendar year of the aggravation.

The gross income is revalorized in accordance with sections 10 to 14, less the amount of the deductions weighted by income bracket that the Commission determines 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 that worker established by the Commission at the time of the event for which the most recent determination of disability was carried out.

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

O.C. 1738-91, s. 9; O.C. 93-2007, s. 1.