S-37.1 - Act respecting work income supplement

Section 7 Disposition versions

1988-03-31

7. The total income used in computing the work income supplement is, as the case may be, that of the couple contemplated in section 2, or that of the person contemplated in section 3, for the year preceding that during which an application for a supplement is made.

That total income is the aggregate contemplated in paragraph d of section 776.21 of the Taxation Act (chapter I-3), as it read in its application to the taxation year 1986, less the amount contemplated in section 313.2 of that Act which has been included in computing that aggregate.

1979, c. 9, s. 7; 1980, c. 31, s. 1; 1986, c. 15, s. 224; 1988, c. 4, s. 179.

1986-05-27

7. The total income used in computing the work income supplement is, as the case may be, that of the spouses who are members or of the person who is a member of a family within the meaning of section 2, or that of the person contemplated in section 3, for the year preceding that during which an application for a supplement is made.

That total income is the aggregate contemplated in paragraph d of section 776.21 of the Taxation Act (chapter I-3).

1979, c. 9, s. 7; 1980, c. 31, s. 1; 1986, c. 15, s. 224.

1980-12-19

7. The total income used in computing the work income supplement is, as the case may be, that of the spouses who are members or of the person who is a member of a family within the meaning of section 2, or that of the person contemplated in section 3, for the year preceding that during which an application for a supplement is made.

That total income is the aggregate of

(a)  work income;

(b)  income from property, computed in accordance with the Taxation Act (chapter I-3) but before any deduction under sections 130 and 130.1 of that act, less the losses, so computed, from property;

(c)  any other amount included in computing income for the purposes of the Taxation Act, but before any deduction provided for by that act in that computation except those respecting allowable capital losses and the capital element of an annuity;

(d)  any other amount received that is excluded in computing income for the purposes of the Taxation Act under paragraphs a, b and c of section 489, sections 491 and 494 to 496 of that act, and the regulations made under section 488 of that act, except a work income supplement received under this act and an amount received under the program of subsidies for children in day care centres established under the Act respecting health services and social services (chapter S-5) or by the Act respecting child day care (chapter S-4.1); and

(e)  any other amount received as a lost-wages insurance benefit or as an income insurance benefit or as a replacement for wages or income.

1979, c. 9, s. 7; 1980, c. 31, s. 1.

1979-05-30

7. The total income used in computing the work income supplement is, as the case may be, that of the spouses who are members or of the person who is a member of a family within the meaning of section 2, or that of the person contemplated in section 3, for the year preceding that during which an application for a supplement is made.

That total income is the aggregate of

(a)  work income;

(b)  income from property, computed in accordance with the Taxation Act but before any deduction under sections 130 and 130.1 of that act, less the losses, so computed, from property;

(c)  any other amount included in computing income for the purposes of the Taxation Act, but before any deduction provided for by that act in that computation except those respecting allowable capital losses and the capital element of an annuity;

(d)  any other amount received that is excluded in computing income for the purposes of the Taxation Act under paragraphs a, b and c of section 489, sections 491 and 494 to 496 of that act and the regulations made under section 488 of that act, except a work income supplement received under this act; and

(e)  any other amount received as a lost-wages insurance benefit or as an income insurance benefit or as a replacement for wages or income.

1979, c. 9, s. 7.