3. The exemption per pay period provided for in section 2 must not be less than the quotient obtained by dividing the basic exemption for the year by 53 in the case referred to in paragraph a of that section and by 52 in the case referred to in paragraph b of that section.
R.R.Q., 1981, c. R-9, r. 2, s. 3; O.C. 1249-2005, s. 1.