48. Subject to sections 50 and 51, the benefits granted to an adult for a year shall be equal to the amount obtained(1) by determining the amount by which the amount determined according to the scale of family needs prescribed by regulation exceeds the aggregate of the following amounts:(a) the amount obtained by applying the percentage determined by regulation to that part of the aggregate of the net work income, computed on an annual basis, of the adult and his spouse for the year which does not exceed the amount determined under the scale;
(b) the amount obtained by applying the percentage determined by regulation to that part of the aggregate of the net work income of the adult and his spouse, computed on an annual basis, which exceeds the amount determined under the scale;
(c) the amount obtained by subtracting from the total income of the family for the year the aggregate of the net work income of the adult and his spouse;
(d) the amount obtained by subtracting from the aggregate of the amounts determined for each month in the year according to the scale of needs applicable to the family of the adult under a last resort assistance program, whether or not it was eligible, the total income of the family for the year, increased by the income described in subparagraph 2 of the fourth paragraph of section 49, the child care expenses deducted under sections 353 and 356.0.1 of the Taxation Act (chapter I-3) and, in the case of a family sharing a dwelling with another person, even if only for part of the year, the amount determined by regulation;
(2) by multiplying the excess amount obtained under paragraph 1 by the quotient obtained after dividing the number of months of eligibility of the adult in the year concerned by 12;
(3) where a child’s support is shared by two adults who are not spouses, by multiplying the amount obtained under paragraph 2 by the percentage established in accordance with the regulation;
(4) by subtracting from the amount resulting from the preceding operations the amount by which the minimum monthly lodging expenses prescribed by regulation exceed the lodging expenses paid by the adult’s family for the months of eligibility during which it received no benefits under a last resort assistance program, up to the maximum amount prescribed by regulation;
(5) by adding to the amount resulting from the preceding operations a monthly amount determined according to the method prescribed by regulation in respect of lodging for the months of eligibility during which the family received no benefits under a last resort assistance program.