49. An insurance contribution is indexed by multiplying the amount to be indexed by the ratio between the current year’s Consumer Price Index and the preceding year’s index.
If the amount obtained pursuant to the first paragraph has more than 2 decimals, only the first 2 digits are retained and the second digit is increased by one unit if the third digit is greater than 4.
For indexation, the adjustment made under section 45 is not taken into account.
Decision 2012-01-05, s. 49.