The amount paid to the person eligible for the 66/72 benefit is established, for each month, by considering certain income, earnings and pecuniary benefits. The calculation method used differs depending on whether:
- The income is to be considered monthly;
- The income is to be considered annually.
Income, earnings and pecuniary benefits related to children:
Not all income, earnings and pecuniary benefits related to a dependent child are considered in calculating the amount paid to a person eligible for the 66/72 benefit.
Reporting new income
When a person starts working or begins to receive income of any kind, he or she must notify the agent in charge of his or her file no later than the last day of the month following the one in which the income was received.
Remedies related to income, earnings and pecuniary benefits
An adult is required to exercise his or her rights and exercise a remedy to avail himself or herself of benefits available to him or her under another law when the realization of such rights and benefits affects his or her eligibility to the program or could reduce his or her benefit.
The requirement to exercise an earnings-related remedy pertains to:
- Receiving a salary in accordance with the Act respecting labour standards;
- Receiving benefits to which the client may be entitled under a Quebec statute or other statute (e.g. Retraite Québec, Société de l’assurance automobile du Québec [SAAQ], Commission des normes, de l’équité, de la santé et de la sécurité au travail [CNESST]);
- Obtaining the maximum income to which a person is entitled in participating in a life income fund;
- Seeking remedies available from Employment and Social Development Canada, in the case of a person working clandestinely;
- Seeking support payments;
- Seeking student financial assistance paid by the Ministère de l’Éducation et de l’Enseignement supérieur.
Income to be considered monthly
For the implementation of the 66/72 benefit, the adult’s income, earnings and pecuniary benefits to be considered on a monthly basis include but are not limited to:
- Employment insurance benefits;
- Québec Parental Insurance Plan benefits;
- CNESST benefits;
- SAAQ benefits;
- The loans and bursaries paid for an adult;
- Retraite Québec pensions;
- Old Age Security benefits
- Canada Pension Plan benefits;
- Pensions and benefits for veterans;
- Emergency and economic stimulus benefits;
- Income from other countries;
- Benefits under a last-resort financial assistance program.
Note: Benefits paid for dependent children are not counted when a person is eligible for the 66/72 benefits.
The rules for calculating this income are the same for new client applications and clients already receiving assistance. This income is calculated in full for the month it is due, regardless of when the client receives it, and it reduces the next month’s benefit.
The week-to-month conversion factor applies to income, earnings and pecuniary benefits paid on a weekly or bi-weekly basis. In addition, the concept of income cessation is not applicable for a person eligible for the 66/72 benefit.
Income, earnings and pecuniary benefits from public or private entities in excess of the amount paid to a person eligible for the 66/72 benefit
A person who meets the following conditions may remain eligible for the Income Security Program, but their benefit will be cancelled. The agent will keep the file open with a benefit of zero dollars.
- The person eligible for the 66/72 benefit has a spouse who is a client of the Income Security Program;
- The person eligible for the 66/72 benefit has no included resources (other income, earnings, pecuniary benefits, liquid assets and property).
However, this person should not be added to the file of the spouse who is a client of the Income Security Program.
Repayable assistance
When the amount paid by the entity is not established, Income Security Program financial assistance is provided pending the realization of a right. Payment continues until the month for which the entity makes the first payment.
Note
The notion of ceasing income does not apply to clients eligible for the 66/72 benefit.
Income to be considered annually
As part of the implementation of the 66/72 benefit, the income of an adult and their non-beneficiary spouse which is not reported monthly must be considered annually.
The determination of income and the applicable exemption are different, depending on whether they are the income, earnings and benefits of the person eligible for the 66/72 benefit or those of their non-beneficiary spouse.
Income not designated as “monthly income” is considered on an annual basis. The net income reported on the individual’s provincial tax return is used to establish the income to be considered. When the individual is unable to provide a tax return to account for annual income, other documents must be provided, such as bank statements, pay slips and employment records to enable the advisor to establish annual income.
Annual income includes:
- Employment income
- Income from self-employment
- Adult support payments
- Room and board
- Free rent (concierge income)
- Barter income
- Income from babysitting
Basic exemption for annual income
A basic exemption for the adult's annual income is applied. This is determined by multiplying by twelve the basic benefit for a person eligible for the 66/72 benefit with a spouse. For 2025, this amount is $1,309.
As the basic benefit is indexed on January 1 of each year, the basic exemption for income to be considered annually is also indexed on January 1 of each year.
In 2025, the exemption is $15,708 ($1309, x 12).
Adult who meets the 66/72 criterion
When an adult meets the 66/72 criterion, their annual income, earnings and benefits are not taken into account until the following year’s annual reassessment. At the annual reassessment, annual income, earnings and benefits are determined based on the previous year’s tax return or on information provided by the client, which establishes the annual income for the previous year.
The income to be considered annually will be established as of January 2024. For this purpose, at the time of the 2024 annual reassessment, the advisor will ask for the previous year's tax return, or for supporting evidence of the previous year's annual income, i.e., from January 1 to December 31. Where annual income is below the basic exemption, no intervention is required. The advisor must, however, record the information in the file of the person eligible for the 66/72 benefit.
When income exceeds the basic exemption allowed, here is the procedure to follow.
If the client provided a tax return
When the client has provided a tax return, the amounts to be taken into account in determining the income to be reported are as follows:
| Line 275 – net income from the notice of assessment | |
+ | Line 214 – contribution to a registered retirement savings plan (RRSP) |
– | Monthly income already taken into consideration |
– | Line 147 – last resort financial assistance benefit |
= | Income to be recorded in the file |
Where the client has not filed a tax return, the advisor must then account for the annual income using the supporting documents provided.
Where the income reported is greater than or equal to the basic exemption allowed, the advisor must perform the following calculation to allocate the annual income on a monthly basis:
([Reported income – basic exemption] × 55%) ÷ 12 = amount to be deducted from the monthly benefit of the person eligible for the 66/72 benefit.
The resulting amount will then be deducted from the client's monthly benefit from the month following the annual reassessment, until the next reassessment.
New income to be taken into account annually: when new income is received during the year, it is taken into account only at the next annual reassessment (this applies to the person eligible for the 66/72 benefit and to their non-beneficiary spouse).
Increase in annual income: when the annual income of the person eligible for the 66/72 benefit or that of their non-beneficiary spouse increases, it is taken into account at the next annual reassessment only.
Drop in annual income of at least 50%: when annual income drops by at least 50% compared with the previous year, it is possible to readjust the income calculation. An adult eligible for the 66/72 benefit may, at any time, request a reduction in the amount taken into account as annual income, earnings and other benefits for the purposes of calculating his benefit. This amount may be reduced when the following conditions are met:
- The total annual income that the individual or their spouse, if applicable, has received for at least two consecutive months, projected on an annual basis, has decreased by at least 50% compared to that taken into consideration at the last annual reassessment.
- The person can reasonably foresee that the decrease will continue until the next annual reassessment.
In the event of non-compliance with one of these conditions, the annual income, earnings and benefits considered are not readjusted, despite the drop in income.
The reduction in the amount taken into consideration for a reassessment is applicable from the month following that in which the 50% reduction began and for the remaining period, i.e., until the next annual reassessment.
Spouse’s income, earnings and benefits
The income, earnings and benefits of a spouse who is not a beneficiary of the Income Security Program are considered when determining the benefit of the person eligible for the 66/72 benefit.
Note
When the spouse is a beneficiary of the Income Security Program, their income, earnings and benefits are accounted for in their file. They are therefore totally excluded from the calculation of the benefit of the person eligible for the 66/72 benefit.
The income, earnings and benefits of the non-beneficiary spouse are all taken into account on an annual basis. The net income reported on the provincial tax return is used to establish the amount to be considered. Supporting documents may also be requested to establish annual income when a tax return has not been filed.
The income reported will reduce the monthly benefit for the month following the annual reassessment of the person eligible for the 66/72 benefit, until the next reassessment.
This includes, but is not limited to:
- Employment income
- Income from self-employment
- Income from public organizations
- Pension plan benefits
- Adult support payments
- Social assistance benefits
Note
Income, earnings or benefits that are not included in the net income reported on the provincial tax return are not considered in the calculation.
When the spouse has contributed to a registered retirement savings plan, for their own benefit or that of their spouse, this amount is added to the net income.
Basic exemption for the spouse's income
A basic exemption is applied to the spouse's income.
The basic exemption is indexed on January 1 of each year.
In 2025, the exemption is $30,261.
Excess of basic exemption
The amount exceeding the basic exemption is considered at 30%. This sum is then divided by twelve to distribute the income on a monthly basis, from the month following the annual reassessment until the next annual reassessment.