589.2R1. For the purposes of subparagraph b of the second paragraph of section 589.2 of the Act, the prescribed amount is an amount equal to that described in subparagraph ii of paragraph a of subsection 1.2 of section 93 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), computed at the same time and for the same purposes.