356. If a father and mother claim that, subsequent to a retirement or an event such as death, illness, or loss of employment, their income will be less for the current calendar year than for the preceding year, they may attach to the form an account of the reasons justifying their claim; in determining the contribution income, their decrease in income and the duration of the event, where applicable, are taken into account.
R.R.Q., 1981, c. S-5, r. 1, s. 356; O.C. 456-82, s. 1.