27. The net income of the victim is established as follows: from the gross income of the victim up to a maximum amount of $26 000 excluding any income not derived from employment, there is substracted an amount equivalent to the income taxes computed in accordance with the tables established under the Taxation Act (chapter I-3) and the Act respecting income taxes (Revised Statutes of Canada, 1970, chapter I-5), the employee’s premium payable under the Unemployment Insurance Act, 1971 (Statutes of Canada, 1970-71-72, chapter 48) and the contributions applicable under the Act respecting the Québec Pension Plan (chapter R-9).
For the purposes of computing the net income of a victim, the deductions to be made are those that were provided by the said Acts on 31 December of the year preceding the year of the accident.
1977, c. 68, s. 27 (part); 1982, c. 59, s. 12.