The student’s employment income, for the calendar year ending during the current year of allocation, is composed of the following:
(1) gross income including tips and gratuities from employment;
(2) income replacement indemnities under an Act applicable in Canada;
(3) indemnities received under a salary insurance plan;
(4) unemployment benefits, employment benefits and any other benefits of the same nature paid by a government department or body;
(5) amounts received under the Official-Language Monitor Program instituted by the Government of Canada;
(6) amounts received under a pension plan;
(7) refunds of sick-leave or special-leave credits resulting from the application of a collective agreement or other document in lieu thereof;
(8) enterprise or self-employed income within the meaning of the Taxation Act (chapter I-3); and
(9) retirement or disability pensions and retirement or disability pensions received under an Act applicable in Canada.
For the purposes of subparagraph 1, income earned during an election as an enumerator, polling officer or, on the condition that the person is designated by a power of attorney, as a representative of a candidate, is not taken into account.