A-3.001 - Act respecting industrial accidents and occupational diseases

Section 67 Disposition versions

2021-10-06

67. The gross income of a worker is determined on the basis of the gross income set forth in his contract of employment and, where section 42.11 or 1019.4 of the Taxation Act (chapter I‐3) applies to the worker, on the basis of the aggregate of the tips the worker would have reported to his employer under that section 1019.4 or that his employer would have attributed to him under that section 42.11, unless the worker proves to the Commission that he derived a higher gross income from the employment with the employer in the service of whom he was when his employment injury appeared or from the same type of employment with different employers during the 12 months preceding the commencement of his disability.

To establish a higher gross income, the worker may include bonuses, premiums, gratuities, commissions, supplements for overtime, leaves, if their cash value is not included in the salary or wages, profit sharing, and the cash value of the personal use of an automobile or of a dwelling furnished by the employer where he has lost the enjoyment thereof by reason of his employment injury, and benefits under the Act respecting parental insurance (chapter A‐29.011) or the Employment Insurance Act (S.C. 1996, c. 23).

1985, c. 6, s. 67; 1997, c. 85, s. 4; 2001, c. 9, s. 125; 2021, c. 27, s. 20.

2006-01-01

67. The gross income of a worker is determined on the basis of the gross income set forth in his contract of employment and, where section 42.11 or 1019.4 of the Taxation Act (chapter I‐3) applies to the worker, on the basis of the aggregate of the tips the worker would have reported to his employer under that section 1019.4 or that his employer would have attributed to him under that section 42.11, unless the worker proves to the Commission that he derived a higher gross income from his employment with the employer in the service of whom he was when his employment injury appeared or from the same type of employment with different employers during the 12 months preceding the commencement of his disability.

To establish a higher gross income, the worker may include bonuses, premiums, gratuities, commissions, supplements for overtime, leaves, if their cash value is not included in the salary or wages, profit sharing, and the cash value of the personal use of an automobile or of a dwelling furnished by the employer where he has lost the enjoyment thereof by reason of his employment injury, and benefits under the Act respecting parental insurance (chapter A‐29.011) or the Employment Insurance Act (Statutes of Canada, 1996, chapter 23).

1985, c. 6, s. 67; 1997, c. 85, s. 4; 2001, c. 9, s. 125.

1997-12-19

67. The gross income of a worker is determined on the basis of the gross income set forth in his contract of employment and, where section 42.11 or 1019.4 of the Taxation Act (chapter I-3) applies to the worker, on the basis of the aggregate of the tips the worker would have reported to his employer under that section 1019.4 or that his employer would have attributed to him under that section 42.11, unless the worker proves to the Commission that he derived a higher gross income from his employment with the employer in the service of whom he was when his employment injury appeared or from the same type of employment with different employers during the 12 months preceding the commencement of his disability.

To establish a higher gross income, the worker may include bonuses, premiums, gratuities, commissions, supplements for overtime, leaves, if their cash value is not included in the salary or wages, profit sharing, and the cash value of the personal use of an automobile or of a dwelling furnished by the employer where he has lost the enjoyment thereof by reason of his employment injury, and benefits under the Employment Insurance Act (Statutes of Canada, 1996, chapter 23).

1985, c. 6, s. 67; 1997, c. 85, s. 4.

1985-08-19

67. The gross income of a worker is determined on the basis of the gross income set forth in his contract of employment, unless the worker proves to the Commission that he derived a higher gross income from his employment with the employer in the service of whom he was when his employment injury appeared or from the same type of employment with different employers during the twelve months preceding the commencement of his disability.

To establish a higher gross income, the worker may include bonuses, premiums, gratuities, commissions, supplements for overtime, leaves, if their cash value is not included in the salary or wages, profit sharing, and the cash value of the personal use of an automobile or of a dwelling furnished by the employer where he has lost the enjoyment thereof by reason of his employment injury, and unemployment insurance benefits.

1985, c. 6, s. 67.