A-13.1.1, r. 1 - Individual and Family Assistance Regulation

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177.78. For the purposes of calculating basic income, the amounts taken into consideration as income, earnings and other annual benefits of the adult and, if applicable, his or her spouse are those entered in their respective income tax return for the calendar year preceding the reference period concerned, confirmed by their respective notice of assessment or, failing that, those entered in their sworn statements of income for that same calendar year referred to in section 177.83.
O.C. 1140-2022, s. 45.