27.1. For the purposes of subparagraph b of subparagraph 3 of the first paragraph of section 27, an independent adult or an adult member of the family is deemed to earn the income from employment that would have been received had the adult not taken advantage of the work time reduction measures or leave without pay available under the conditions of employment applicable to the adult.
The first paragraph does not apply if the decision to reduce work time or take leave without pay was made for a serious reason, in particular because of the state of health of that adult or a member of the family or if the adult is receiving benefits granted under the Act respecting parental insurance (chapter A-29.011) or under section 22 or 23 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23).