75. The amount of the benefit determined pursuant to section 73 shall be reduced by the sum of the following amounts:(1) the amount obtained by applying the percentage prescribed by regulation to that part of the total income of the adult’s family which exceeds the amount applicable to the adult according to the scale of needs prescribed by regulation;
(2) the amount obtained by applying the percentage prescribed by regulation to that part of the aggregate of the amounts received in the year by the adult and the adult’s spouse as work income replacement which exceeds the aggregate of(a) the aggregate of the excluded amounts prescribed by regulation in respect of the adult and, where applicable, in respect of the adult’s spouse;
(b) the lesser ofi. the amount by which the aggregate of the benefits under a last resort assistance program received in the year by the adult and the adult’s spouse that are to be included, for the year, in computing their income under section 311.1 of the Taxation Act (chapter I‐3), exceeds the aggregate of such benefits reimbursed by the adult and the spouse in the year that are deductible, for that year, under paragraph d or d.2 of section 336 of that Act, and ii. the amount determined by regulation for the purposes of subparagraph 3 of the third paragraph of section 79;
(c) the amount by which the amount applicable to the adult according to the scale of needs prescribed by regulation exceeds the net work income of the adult’s family.
The following amounts are considered to have been received as work income replacement:(1) the amount by which the aggregate of the benefits under a last resort assistance program received in the year by the adult and the adult’s spouse that are to be included, for the year, in computing their income under section 311.1 of the Taxation Act, exceeds the aggregate of such benefits reimbursed by the adult and the spouse in the year that are deductible, for that year, in computing their income under paragraph d or d.2 of section 336 of that Act ;
(2) an amount received as a pension under the Automobile Insurance Act (chapter A‐25) that is to be included in computing income under paragraph k.2 of section 311 of the Taxation Act; (3) indemnities received under the Workmen’s Compensation Act (chapter A‐3) or the Act respecting industrial accidents and occupational diseases (chapter A‐3.001) that are to be included in computing income under paragraph k.1 of section 311 of the Taxation Act; (4) benefits received under the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) other than benefits received under section 22 or 23 of that Act.
For the purposes of the second paragraph of section 82, the amount of the benefits referred to in subparagraph 1 of the second paragraph is the amount prescribed by regulation, and paragraph b of subparagraph 2 of the first paragraph does not apply.
1998, c. 36, s. 75; 1999, c. 83, s. 335.