111. The following income, earnings and benefits are excluded for the purpose of calculating the benefit:(1) the child assistance payment amount established under section 71, except for the purposes of the first paragraph of section 72;
(2) amounts granted as child tax benefits under subdivision a.1 of Division E of Part I of the Income Tax Act (R.S.C. 1985, c. 1, (5th Supp.)), except amounts received as a national child benefit supplement established under section 71 that are considered for the purposes of the second paragraph of section 72;
(3) sums received by a person as an intermediate resource or a family-type resource otherwise than as comparable remuneration pursuant to a group agreement entered into under the Act respecting the representation of family-type resources and certain intermediate resources and the negotiation process for their group agreements (chapter R-24.0.2) or comparable remuneration determined by the Minister of Health and Social Services pursuant to subparagraph 2 of the third paragraph of section 303 or section 314 of the Act respecting health services and social services (chapter S-4.2), as the case may be;
(3.1) sums received under the Regulation respecting financial assistance to facilitate the adoption of a child (chapter P-34.1, r. 4) and sums received by a tutor appointed by the court under section 70.1 of the Youth Protection Act (chapter P-34.1) to take in charge a child;
(4) amounts earned by a dependent child incidentally to the child’s studies and the loans and bursaries and sums withdrawn from a registered education savings plan used by the child as a student;
(5) support paid to an independent adult by his or her father or mother, up to the maximum amount of the parental contribution that the adult is deemed to receive under section 154 without taking into account, if applicable, the deduction under paragraph 1 of section 112;
(6) the premium paid by an institution operating a rehabilitation centre to a recipient to facilitate attendance or the premium paid by an institution operating a residential and long-term care centre or a hospital centre to a recipient for a therapy program;
(7) income from a succession, a trust or a gift devolved to a dependent child before the income can be used for the child’s maintenance;
(8) income that ceases during the month in which an applicant who is not already receiving a benefit files an application for the purpose of establishing the benefit for the following month;
(9) income earned or received for at least the previous 3 months or, in the case of a self-employed worker, income attributed for that period, insofar as the income ceases; the exclusion does not apply in respect of the child assistance payment or the national child benefit supplement;
(10) interest income, unless it is awarded on the realization of a right of a person referred to in section 90 of the Individual and Family Assistance Act (chapter A-13.1.1), in which case the interest is apportioned equally over each month during which the person waited for the right to be realized;
(11) dividend income, unless it is paid as remuneration;
(12) sums received as tax credits;
(13) allowances received under section 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);
(14) sums paid by the Minister as additional expenses related to participation in an employment-assistance or a social assistance and support measure or program and sums paid by a third party and recognized as such by the Minister;
(15) sums paid by the Minister as additional expenses related to participation in the Youth Alternative Program or a specific program;
(16) employment-assistance allowances paid by the Minister and employment-assistance allowances paid by a third party and recognized as such by the Minister, up to $196 per month per person or, if the person has no spouse but a dependent child, up to $327 per month;
(16.1) support allowances paid by a third party and recognized as such by the Minister, up to $130 per month per person;
(17) amounts received under a program of the Minister of Health and Social Services for home care and assistance services;
(18) amounts received by a person responsible for a foster home under a service contract with the Minister of Public Security to facilitate the social reinsertion of the persons required to reside there;
(19) income from room or board for a room occupied by at least a person who resides in the same dwelling unit as an independant adult or a family within the meaning of section 41;
(19.1) income from room or board for a room whose leasing brings in the lowest income established in accordance with section 120, when 2 or more rooms are rented or offered for rent by the independent adult or the family; the exclusion does not apply if one of the rooms is rented or offered for rent pursuant to paragraph 3 or 3.1 of section 41;
(20) income earned as an election officer in a poll or as a candidate’s mandatary if the mandatary is designated by power of attorney;
(21) periodic payments of support received by a family, up to $100 per month per dependent child;
(22) the part of the periodic payments of support exceeding $305 per month if the payments are made as payment for a residence in which the creditor resides and of which the debtor of support is the owner;
(23) the part of the periodic payments made by a third party, up to a maximum of $305 per month, to allow an independent adult or a family to reside in a facility maintained by a private institution not under agreement that operates a residential and long-term care centre or a private residence for retirees or persons with a slight loss of autonomy;
(24) the part of the hypothecary debt payments for the residence that exceeds $305 per month if the payments are made under a disability insurance contract;
(25) the payment of a debt, other than the debt referred to in paragraph 24, paid by a third party under a disability insurance contract;
(26) supplementary family income paid to a family composed of more than 2 dependent children under the Programme régional d’accueil et d’intégration des demandeurs d’asile;
(27) amounts granted by the federal government as Universal Child Care Benefits; and
(28) the monetary value of property given or services rendered, including in the form of clothes, furniture, meals, food or rent reductions granted by the owner or lessee, if they are given or made without consideration and otherwise than to satisfy a judgment or an obligation arising out of a juridical act;
(29) lifetime payments made for the benefit of an independent adult from a registered disability savings plan, up to a maximum of $950 per month for an adult benefitting from such a plan;
(30) lifetime payments made for the benefit of a dependent child from a registered disability savings plan.