62. The net income of the victim is equal to his gross yearly employment income up to the amount of the Maximum Yearly Insurable Earnings less an amount equivalent to the income tax determined under the Taxation Act (chapter I-3) and the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), the premium determined under the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1) and the contribution determined under the Act respecting the Québec Pension Plan (chapter R-9), all of which are computed in accordance with the method determined by regulation of the Government.
The Acts mentioned in the first paragraph apply as they read on 31 December of the year preceding that for which the Minister makes the computation of net income under this chapter.