SCHEDULE I(Sections 100, 102 and 106)Ranges of Remuneration and of Total Remuneration
1 For the purposes of paragraph 102(1)(c), the ranges of remuneration for each pay period in a taxation year shall be determined as follows:
(a) in respect of a daily pay period, the ranges of remuneration shall commence at $33 and increase in increments of $1 for each range up to and including $86.99;
(b) in respect of a weekly pay period, the ranges of remuneration shall commence at $149 and increase in increments of
(i) $2 for each range up to and including $256.99,
(ii) $4 for each range from $257 to $476.99,
(iii) $8 for each range from $477 to $916.99,
(iv) $12 for each range from $917 to $1,576.99,
(v) $16 for each range from $1,577 to $2,456.99, and
(vi) $20 for each range from $2,457 to $3,556.99;
(c) in respect of a bi-weekly pay period, the ranges of remuneration shall commence at $298 and increase in increments of
(i) $4 for each range up to and including $513.99,
(ii) $8 for each range from $514 to $953.99,
(iii) $16 for each range from $954 to $1,833.99,
(iv) $24 for each range from $1,834 to $3,153.99,
(v) $32 for each range from $3,154 to $4,913.99, and
(vi) $40 for each range from $4,914 to $7,113.99;
(d) in respect of a semi-monthly pay period, the ranges of remuneration shall commence at $322 and increase in increments of
(i) $4 for each range up to and including $537.99,
(ii) $8 for each range from $538 to $977.99,
(iii) $18 for each range from $978 to $1,967.99,
(iv) $26 for each range from $1,968 to $3,397.99,
(v) $34 for each range from $3,398 to $5,267.99, and
(vi) $44 for each range from $5,268 to $7,687.99;
(e) in respect of 12 monthly pay periods, the ranges of remuneration shall commence at $644 and increase in increments of
(i) $8 for each range up to and including $1,075.99,
(ii) $18 for each range from $1,076 to $2,065.99,
(iii) $34 for each range from $2,066 to $3,935.99,
(iv) $52 for each range from $3,936 to $6,795.99,
(v) $70 for each range from $6,796 to $10,645.99, and
(vi) $86 for each range from $10,646 to $15,375.99;
(f) in respect of 10 monthly pay periods, the ranges of remuneration shall commence at $773 and increase in increments of
(i) $10 for each range up to and including $1,312.99,
(ii) $20 for each range from $1,313 to $2,412.99,
(iii) $42 for each range from $2,413 to $4,722.99,
(iv) $62 for each range from $4,723 to $8,132.99,
(v) $84 for each range from $8,133 to $12,752.99, and
(vi) $104 for each range from $12,753 to $18,472.99;
(g) in respect of four-week pay periods, the ranges of remuneration shall commence at $594 and increase in increments of
(i) $8 for each range up to and including $1,025.99,
(ii) $16 for each range from $1,026 to $1,905.99,
(iii) $32 for each range from $1,906 to $3,665.99,
(iv) $48 for each range from $3,666 to $6,305.99,
(v) $64 for each range from $6,306 to $9,825.99, and
(vi) $80 for each range from $9,826 to $14,225.99; and
(h) in respect of 22 pay periods per annum, the ranges of remuneration shall commence at $351 and increase in increments of
(i) $5 for each range up to and including $620.99,
(ii) $10 for each range from $621 to $1,170.99,
(iii) $18 for each range from $1,171 to $2,160.99,
(iv) $28 for each range from $2,161 to $3,700.99,
(v) $38 for each range from $3,701 to $5,790.99, and
(vi) $48 for each range from $5,791 to $8,430.99.
2 For the purposes of paragraph 102(1)(d), the mid-point of the range of amount of personal credits for a taxation year shall be as follows:
(a) from $0 to $7,412, $7,412;
(b) from $7,412.01 to $9,056, $8,234;
(c) from $9,056.01 to $10,700, $9,878;
(d) from $10,700.01 to $12,344, $11,522;
(e) from $12,344.01 to $13,988, $13,166;
(f) from $13,988.01 to $15,632, $14,810;
(g) from $15,632.01 to $17,276, $16,454;
(h) from $17,276.01 to $18,920, $18,098;
(i) from $18,920.01 to $20,564, $19,742;
(j) from $20,564.01 to $22,208, $21,386; and
(k) for amounts in excess of $22,208, the amount of the personal credits.
3 [Repealed, SOR/2001-221, s. 8]
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/78-331, s. 4
- SOR/78-449, s. 5
- SOR/78-625, s. 3
- SOR/79-359, s. 3
- SOR/79-694, s. 3
- SOR/80-187, s. 2
- SOR/80-683, s. 4
- SOR/80-941, s. 6
- SOR/81-471, s. 7
- SOR/81-596, s. 1
- SOR/83-349, s. 5
- SOR/83-360, s. 2
- SOR/83-692, s. 8
- SOR/84-223, s. 2
- SOR/84-913, s. 4
- SOR/84-968, s. 1
- SOR/85-453, s. 4
- SOR/86-629, s. 4
- SOR/86-949, s. 1
- SOR/87-471, s. 4
- SOR/88-310, s. 3
- SOR/89-508, s. 7
- SOR/90-161, s. 3
- SOR/91-279, ss. 3, 4
- SOR/91-536, s. 4
- SOR/92-138, s. 3
- SOR/92-667, ss. 4, 5
- SOR/94-569, s. 3
- SOR/96-206, s. 1
- SOR/99-18, ss. 2, 3
- SOR/2000-10, ss. 2, 3
- SOR/2000-329, ss. 2, 3
- SOR/2001-221, ss. 7, 8
- Date modified: