A-25, r. 15 - Regulation respecting income

Section 4 Disposition versions

2012-09-01

4. The real gross income of a victim who, at the time of the accident, is self-employed, is the greater of the following amounts:

(1)  the business income realized by the victim during the 12 months preceding the date of the accident;

(2)  the average of the business income realized by the victim during the 3 fiscal years preceding the year of the accident;

(3)  the business income realized during his last complete fiscal year preceding the date of the accident.

The business income is composed of the total income, fees and commissions that the self-employed worker customarily received, minus the sums he spent during the year to earn them in accordance with the Taxation Act (chapter I-3), excluding the portion of depreciation he used to earn his business income.

R.R.Q., 1981, c. A-25, r. 11, s. 4.