62. For the purposes of sections 59 to 61, the net salary or wages of the worker is equal to his gross salary or wages less the deductions usually made by his employer pursuant to(1) the Taxation Act (chapter I-3) and the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement);
(2) the Employment Insurance Act (Statutes of Canada, 1996, chapter 23); and
(3) the Act respecting the Québec Pension Plan (chapter R-9).
For the purposes of this section, gross salary or wages for a day or part of a day includes, where section 42.11 or 1019.4 of the Taxation Act (chapter I-3) applies to the worker, the aggregate of tips that, for that day or part thereof, would have been reported by the worker to the employer under that section 1019.4 or that the employer would have attributed to the worker under that section 42.11.
For the purposes of section 60, the gross salary or wages of the worker is taken into consideration up to the Maximum Yearly Insurable Earnings established under section 66.
1985, c. 6, s. 62; 1997, c. 85, s. 2.