In force: 2021-10-13
42. The income referred to in subparagraph 4 of the first paragraph of section 45 of the Act is equal to the annual gross income determined on the basis of the minimum wage referred to in section 3 of the Regulation respecting labour standards (chapter N-1.1, r. 3) and the normal work week prescribed in section 52 of the Act respecting labour standards (chapter N-1.1), from which is subtracted an amount equivalent to the income tax established under the Taxation Act (chapter I-3) and the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), the employee’s premium payable under the Employment Insurance Act (S.C. 1985, c. 23), the worker’s premium established under the Act respecting parental insurance (chapter A-29.011) and the worker’s contribution established under the Act respecting the Québec Pension Plan (chapter R-9), calculated using the method determined in section 63 of the Act respecting industrial accidents and occupational diseases (chapter A-3.001), with the necessary modifications. For the purposes of the deductions referred to in the first paragraph, consideration is given to whether or not the person, on the date of the application, has a spouse or dependants and of the number of such dependants, where applicable.
1266-2021O.C. 1266-2021, s. 42.