13(2)For the purposes of section 12, at the time a review is conducted under subsection (1), the firefighter’s or former firefighter’s prior net earnings shall be adjusted by increasing his or her prior earnings previously determined by the Commission by the annual percentage increase in the New Brunswick Industrial Aggregate Earnings and subtracting any income tax, premiums under the
Employment Insurance Act (Canada) and contributions under the
Canada Pension Plan Act (Canada) that would be payable on those earnings as increased.