38.101(5)For the purposes of subsection (3), at the time a review is conducted under subsection (4), the worker’s pre-accident net earnings shall be adjusted by increasing the worker’s pre-accident earnings previously determined by the Commission by the annual percentage increase in the New Brunswick Industrial Aggregate Earnings and subtracting any income tax and premiums under the
Employment Insurance Act and contributions under the
Canada Pension Plan that would be payable by the worker on those earnings as increased.