289. For the purposes of this chapter, the gross wages of a worker shall be taken into consideration up to the Maximum Yearly Insurable Earnings established under in section 66.
“Gross wages” mean all forms of remuneration from an employer which are part of employment income as computed according to the provisions of Chapters I and II of Title II of Book III of Part I of the Taxation Act (chapter I-3), with the exception of gratuities and of employment income relating to that portion of sick leave which exceeds 105 consecutive days.
1985, c. 6, s. 289; 1993, c. 5, s. 5.