78. In this division and the regulations, unless the context indicates a different meaning,“year” means the calendar year;
“employee” designates an individual who receives a salary;
“employer” designates a person, including a government, who pays a salary;
“Minister” designates the Minister of Revenue;
“individual” designates a physical person other than a trustee or testamentary executor as such;
“prescribed” means, in the case of a form or information to be supplied in a form, prescribed by an order of the Minister and, in any other case, prescribed by regulation;
“regulation” means a regulation made under this division by the Gouvernement;
“net income” means the income for the year concerned, computed in accordance with the provisions of Book III of Part I of the Taxation Act (chapter I-3);
“salary” means the income computed according to chapters I and II of Title II of Book III of Part I of the Taxation Act.