A-25, r. 7 - Regulation respecting the determination of income and employment and the payment of the indemnity in section 83.30 of the Act

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2. The gross income that a self-employed worker earns from employment is determined by taking the highest of the following amounts:
(1)  the business income realized over the 12 months preceding the date of the accident;
(2)  the business income realized during the last complete fiscal year preceding the date of the accident;
(3)  the average of business income received during the last 3 complete fiscal years preceding the date of the accident, or, if he has been operating the business for less than 3 years, during the last 2 years preceding the date of the accident.
Business income is composed of the total income, fees and commissions that a self-employed worker customarily receives, minus expenses but excluding the portion of depreciation costs of business-related equipment.
The income, fees, commissions and expenses referred to in the second paragraph are those allowable under the taxation legislation applicable to the self-employed.
O.C. 1923-89, s. 2.