366. The Minister shall grant a supplementary exemption to the adult who does not benefit from any of the deductions referred to in subparagraphs 1, 2 and 3 of the first paragraph of section 363.3 if his contribution income is less than twice the monthly rate that he has to pay.
The exemption referred to in the first paragraph is then equal to the difference between the amount which the adult would be exempt from paying, in accordance with section 362, if he only had to pay one-half of his contribution income as monthly rate, and the amount for which he is actually benefiting from an exemption under this section.
R.R.Q., 1981, c. S-5, r. 1, s. 366; 1281-2020O.C. 1281-2020, s. 101.