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Version du document du 2007-04-01 au 2009-06-10 :

Lignes directrices fédérales sur les pensions alimentaires pour enfants

DORS/97-175

LOI SUR LE DIVORCE

Enregistrement 1997-04-08

Lignes directrices fédérales sur les pensions alimentaires pour enfants

C.P. 1997-469 1997-04-08

Sur recommandation du ministre de la Justice et en vertu de l’article 26.1Note de bas de page a de la Loi sur le divorceNote de bas de page b, Son Excellence le Gouverneur général en conseil établit les Lignes directrices fédérales sur les pensions alimentaires pour enfants, ci-après.

Objectifs

Note marginale :Objectifs

 Les présentes lignes directrices visent à :

  • a) établir des normes équitables en matière de soutien alimentaire des enfants afin de leur permettre de continuer de bénéficier des ressources financières des époux après leur séparation;

  • b) réduire les conflits et les tensions entre époux en rendant le calcul du montant des ordonnances alimentaires plus objectif;

  • c) améliorer l’efficacité du processus judiciaire en guidant les tribunaux et les époux dans la détermination du montant de telles ordonnances et en favorisant le règlement des affaires;

  • d) assurer un traitement uniforme des époux et enfants qui se trouvent dans des situations semblables les unes aux autres.

Définitions et interprétation

Note marginale :Définitions

  •  (1) Les définitions qui suivent s’appliquent aux présentes lignes directrices.

    cessionnaire de la créance alimentaire

    cessionnaire de la créance alimentaire Le ministre, le membre ou l’administration à qui la créance alimentaire octroyée par une ordonnance alimentaire a été cédée en vertu du paragraphe 20.1(1) de la Loi. (order assignee)

    enfant

    enfant Enfant à charge. (child)

    époux

    époux S’entend au sens du paragraphe 2(1) de la Loi et, en outre, d’un ex-époux. (spouse)

    Loi

    Loi La Loi sur le divorce. (Act)

    ordonnance alimentaire

    ordonnance alimentaire Ordonnance alimentaire au profit d’un enfant. (French version only)

    prestation universelle pour la garde d’enfants

    prestation universelle pour la garde d’enfants Prestation versée en vertu de l’article 4 de la Loi sur la prestation universelle pour la garde d’enfants. (universal child care benefit)

    revenu

    revenu Revenu annuel déterminé conformément aux articles 15 à 20. (income)

    table

    table L’une des tables fédérales de pensions alimentaires pour enfants figurant à l’annexe I. (table)

  • Note marginale :Loi de l’impôt sur le revenu

    (2) Les autres termes utilisés dans les articles 15 à 21 s’entendent au sens de la Loi de l’impôt sur le revenu.

  • Note marginale :Renseignements à jour

    (3) La détermination de tout montant aux fins des présentes lignes directrices se fait selon les renseignements les plus à jour.

  • Note marginale :Application des lignes directrices

    (4) Outre les ordonnances alimentaires, les présentes lignes directrices s’appliquent, avec les adaptations nécessaires :

    • a) aux ordonnances provisoires visées aux paragraphes 15.1(2) et 19(9) de la Loi;

    • b) aux ordonnances modificatives d’une ordonnance alimentaire;

    • c) aux ordonnances visées au paragraphe 19(7) de la Loi;

    • d) aux nouveaux montants d’ordonnance alimentaire fixés sous le régime de l’alinéa 25.1(1)b) de la Loi.

  • Note marginale :Fixation d’un nouveau montant

    (5) Il est entendu que les dispositions des présentes lignes directrices qui confèrent au tribunal un pouvoir discrétionnaire ne s’appliquent pas aux nouveaux montants fixés par le service provincial des aliments pour enfants sous le régime de l’alinéa 25.1(1)b) de la Loi.

  • DORS/2007-59, art. 1

Montant de l’ordonnance alimentaire

Note marginale :Règle générale

  •  (1) Sauf disposition contraire des présentes lignes directrices, le montant de l’ordonnance alimentaire à l’égard d’enfants mineurs est égal à la somme des montants suivants :

    • a) le montant prévu dans la table applicable, selon le nombre d’enfants mineurs visés par l’ordonnance et le revenu de l’époux faisant l’objet de la demande;

    • b) le cas échéant, le montant déterminé en application de l’article 7.

  • Note marginale :Enfant majeur

    (2) Sauf disposition contraire des présentes lignes directrices, le montant de l’ordonnance alimentaire à l’égard d’un enfant majeur visé par l’ordonnance est :

    • a) le montant déterminé en application des présentes lignes directrices comme si l’enfant était mineur;

    • b) si le tribunal est d’avis que cette approche n’est pas indiquée, tout montant qu’il juge indiqué compte tenu des ressources, des besoins et, d’une façon générale, de la situation de l’enfant, ainsi que de la capacité financière de chaque époux de contribuer au soutien alimentaire de l’enfant.

  • Note marginale :Table applicable

    (3) La table applicable est :

    • a) si l’époux faisant l’objet de la demande d’ordonnance alimentaire réside au Canada :

      • (i) la table de la province où il réside habituellement à la date à laquelle la demande d’ordonnance ou la demande de modification de celle-ci est présentée ou à la date à laquelle le nouveau montant de l’ordonnance doit être fixé sous le régime de l’article 25.1 de la Loi,

      • (ii) lorsque le tribunal est convaincu que la province de résidence habituelle de l’époux a changé depuis cette date, la table de la province où il réside habituellement au moment de la détermination du montant de l’ordonnance,

      • (iii) lorsque le tribunal est convaincu que, dans un proche avenir après la détermination du montant de l’ordonnance, l’époux résidera habituellement dans une province donnée autre que celle où il réside habituellement au moment de cette détermination, la table de cette province donnée;

    • b) s’il réside à l’extérieur du Canada ou si le lieu de sa résidence est inconnu, la table de la province où réside habituellement l’autre époux à la date à laquelle la demande d’ordonnance alimentaire ou la demande de modification de celle-ci est présentée ou à la date à laquelle le nouveau montant de l’ordonnance doit être fixé sous le régime de l’article 25.1 de la Loi.

  • DORS/97-563, art. 1

Note marginale :Revenu supérieur à 150 000 $

 Lorsque le revenu de l’époux faisant l’objet de la demande d’ordonnance alimentaire est supérieur à 150 000 $, le montant de l’ordonnance est le suivant :

  • a) le montant déterminé en application de l’article 3;

  • b) si le tribunal est d’avis que ce montant n’est pas indiqué :

    • (i) pour les premiers 150 000 $, le montant prévu dans la table applicable, selon le nombre d’enfants mineurs visés par l’ordonnance,

    • (ii) pour l’excédent, tout montant que le tribunal juge indiqué compte tenu des ressources, des besoins et, d’une façon générale, de la situation des enfants en cause, ainsi que de la capacité financière de chaque époux de contribuer à leur soutien alimentaire,

    • (iii) le cas échéant, le montant déterminé en application de l’article 7.

Note marginale :Époux tenant lieu de père ou de mère

 Si l’époux faisant l’objet de la demande d’ordonnance alimentaire tient lieu de père ou de mère à l’égard d’un enfant, le montant de l’ordonnance pour cet époux est le montant que le tribunal juge indiqué compte tenu des présentes lignes directrices et de toute autre obligation légale qu’a un autre père ou mère pour le soutien alimentaire de l’enfant.

Note marginale :Assurance médicale et dentaire

 En rendant l’ordonnance alimentaire, le tribunal peut enjoindre à l’un des époux de contracter ou de maintenir une assurance médicale ou dentaire au profit de l’enfant, si une telle assurance est disponible par l’entremise de l’employeur de l’époux ou autrement à un taux raisonnable.

Note marginale :Dépenses spéciales ou extraordinaires

  •  (1) Le tribunal peut, sur demande de l’un des époux, prévoir dans l’ordonnance alimentaire une somme, qui peut être estimative, pour couvrir tout ou partie des frais ci-après, compte tenu de leur nécessité par rapport à l’intérêt de l’enfant et de leur caractère raisonnable par rapport aux ressources des époux et de l’enfant et aux habitudes de dépenses de la famille avant la séparation :

    • a) les frais de garde de l’enfant engagés pour permettre au parent en ayant la garde d’occuper un emploi, ou de poursuivre des études ou de recevoir de la formation en vue d’un emploi, ou engagés en raison d’une maladie ou d’une invalidité du parent;

    • b) la portion des primes d’assurance médicale et dentaire attribuable à l’enfant;

    • c) les frais relatifs aux soins de santé dépassant d’au moins 100 $ par année la somme que la compagnie d’assurance rembourse, notamment les traitements orthodontiques, les consultations professionnelles d’un psychologue, travailleur social, psychiatre ou toute autre personne, la physiothérapie, l’ergothérapie, l’orthophonie, les médicaments délivrés sur ordonnance, les prothèses auditives, les lunettes et les lentilles cornéennes;

    • d) les frais extraordinaires relatifs aux études primaires ou secondaires ou à tout autre programme éducatif qui répond aux besoins particuliers de l’enfant;

    • e) les frais relatifs aux études postsecondaires;

    • f) les frais extraordinaires relatifs aux activités parascolaires.

  • Note marginale :Frais extraordinaires

    (1.1) Pour l’application des alinéas (1)d) et f), frais extraordinaires s’entend :

    • a) des frais qui excèdent ceux que l’époux demandant une somme pour frais extraordinaires peut raisonnablement assumer, compte tenu de son revenu et de la somme qu’il recevrait en vertu de la table applicable ou, si le tribunal statue que cette somme ne convient pas, de la somme que le tribunal juge indiquée;

    • b) si l’alinéa a) ne s’applique pas, des frais que le tribunal considère comme extraordinaires, compte tenu :

      • (i) de leur montant par rapport au revenu de l’époux demandant une somme pour ces frais, y compris celle qu’il recevrait en vertu de la table applicable ou, si le tribunal statue que cette somme ne convient pas, de la somme que le tribunal juge indiquée,

      • (ii) de la nature et du nombre de programmes éducatifs et des activités parascolaires,

      • (iii) des besoins particuliers et des talents de l’enfant,

      • (iv) du coût global des programmes et des activités,

      • (v) des autres facteurs similaires que le tribunal estime pertinents.

  • Note marginale :Partage des dépenses

    (2) La détermination du montant des dépenses aux termes du paragraphe (1) procède du principe qu’elles sont partagées en proportion du revenu de chaque époux, déduction faite de la contribution fournie par l’enfant, le cas échéant.

  • Note marginale :Avantage, subvention, ou déduction ou crédit d’impôt

    (3) Sous réserve du paragraphe (4), lorsqu’il calcule le montant des dépenses visées au paragraphe (1), le tribunal tient compte de tout avantage ou subvention, ou déduction ou crédit d’impôt, relatifs aux dépenses, ou de l’admissibilité à ceux-ci.

  • Note marginale :Prestations universelles pour la garde d’enfants

    (4) Le tribunal ne tient pas compte des prestations universelles pour la garde d’enfants, ou de l’admissibilité à celles-ci, dans le calcul du montant des dépenses visées au paragraphe (1).

  • DORS/2000-337, art. 1
  • DORS/2000-390, art. 1(F)
  • DORS/2005-400, art. 1
  • DORS/2007-59, art. 2

Note marginale :Garde exclusive

 Si les deux époux ont chacun la garde d’un ou de plusieurs enfants, le montant de l’ordonnance alimentaire est égal à la différence entre les montants que les époux auraient à payer si chacun d’eux faisait l’objet d’une demande d’ordonnance alimentaire.

Note marginale :Garde partagée

 Si un époux exerce son droit d’accès auprès d’un enfant, ou en a la garde physique, pendant au moins 40 % du temps au cours d’une année, le montant de l’ordonnance alimentaire est déterminé compte tenu :

  • a) des montants figurant dans les tables applicables à l’égard de chaque époux;

  • b) des coûts plus élevés associés à la garde partagée;

  • c) des ressources, des besoins et, d’une façon générale, de la situation de chaque époux et de tout enfant pour lequel une pension alimentaire est demandée.

Note marginale :Difficultés excessives

  •  (1) Le tribunal peut, sur demande de l’un des époux, fixer comme montant de l’ordonnance alimentaire un montant différent de celui qui serait déterminé en application des articles 3 à 5, 8 et 9, s’il conclut que, sans cette mesure, l’époux qui fait cette demande ou tout enfant visé par celle-ci éprouverait des difficultés excessives.

  • Note marginale :Exemples

    (2) Des difficultés excessives peuvent résulter, notamment :

    • a) des dettes anormalement élevées qui sont raisonnablement contractées par un époux pour soutenir les époux et les enfants avant la séparation ou pour gagner un revenu;

    • b) des frais anormalement élevés liés à l’exercice par un époux du droit d’accès auprès des enfants;

    • c) des obligations légales d’un époux découlant d’un jugement, d’une ordonnance ou d’une entente de séparation écrite pour le soutien alimentaire de toute personne;

    • d) des obligations légales d’un époux pour le soutien alimentaire d’un enfant, autre qu’un enfant à charge, qui :

      • (i) n’est pas majeur,

      • (ii) est majeur, sans pouvoir, pour cause notamment de maladie ou d’invalidité, subvenir à ses propres besoins;

    • e) des obligations légales d’un époux pour le soutien alimentaire de toute personne qui ne peut subvenir à ses propres besoins pour cause de maladie ou d’invalidité.

  • Note marginale :Niveaux de vie

    (3) Même s’il conclut à l’existence de difficultés excessives, le tribunal doit rejeter la demande faite en application du paragraphe (1) s’il est d’avis que le ménage de l’époux qui les invoque aurait, par suite de la détermination du montant de l’ordonnance alimentaire en application des articles 3 à 5, 8 et 9, un niveau de vie plus élevé que celui du ménage de l’autre époux.

  • Note marginale :Méthode de comparaison des niveaux de vie

    (4) Afin de comparer les niveaux de vie des ménages visés au paragraphe (3), le tribunal peut utiliser la méthode prévue à l’annexe II.

  • Note marginale :Période raisonnable

    (5) S’il rajuste le montant de l’ordonnance alimentaire en vertu du paragraphe (1), le tribunal peut, dans l’ordonnance, prévoir une période raisonnable pour permettre à l’époux de satisfaire les obligations qui causent des difficultés excessives et fixer le montant de celle-ci à l’expiration de cette période.

  • Note marginale :Motifs

    (6) Le tribunal doit enregistrer les motifs de sa décision de rajuster le montant de l’ordonnance alimentaire en vertu du présent article.

Éléments de l’ordonnance alimentaire

Note marginale :Forme de paiement

 Le tribunal peut exiger dans l’ordonnance alimentaire que le montant de celle-ci soit payable sous forme de capital ou de pension, ou des deux.

Note marginale :Garantie

 Le tribunal peut exiger dans l’ordonnance alimentaire que le montant de celle-ci soit versé ou garanti, ou versé et garanti, selon les modalités prévues par l’ordonnance.

Note marginale :Détail de l’ordonnance

 L’ordonnance alimentaire doit contenir les renseignements suivants :

  • a) les nom et date de naissance des enfants visés par elle;

  • b) le revenu de tout époux qui a servi à la détermination du montant de l’ordonnance;

  • c) le montant déterminé selon l’alinéa 3(1)a) à l’égard des enfants visés par l’ordonnance;

  • d) le montant déterminé selon l’alinéa 3(2)b) à l’égard de tout enfant majeur;

  • e) le détail des dépenses visées au paragraphe 7(1), le nom de l’enfant auquel elles se rapportent et leur montant ou, si celui-ci ne peut être déterminé, la proportion à payer;

  • f) la date à laquelle le capital ou le premier paiement de la pension est payable et le jour du mois — ou de toute autre période — où les paiements subséquents doivent être faits.

Modification de l’ordonnance alimentaire

Note marginale :Changements de situation

 Pour l’application du paragraphe 17(4) de la Loi, l’un ou l’autre des changements ci-après constitue un changement de situation au titre duquel une ordonnance alimentaire modificative peut être rendue :

  • a) dans le cas d’une ordonnance alimentaire dont tout ou partie du montant a été déterminé selon la table applicable, tout changement qui amènerait une modification de l’ordonnance ou de telle de ses dispositions;

  • b) dans le cas d’une ordonnance alimentaire dont le montant n’a pas été déterminé selon une table, tout changement dans les ressources, les besoins ou, d’une façon générale, dans la situation de l’un ou l’autre des époux ou de tout enfant ayant droit à une pension alimentaire;

  • c) dans le cas d’une ordonnance rendue avant le 1er mai 1997, l’entrée en vigueur de l’article 15.1 de la Loi, édicté par l’article 2 du chapitre 1 des Lois du Canada (1997).

  • DORS/97-563, art. 2
  • DORS/2000-337, art. 2

Revenu

Note marginale :Détermination du revenu annuel

  •  (1) Sous réserve du paragraphe (2), le revenu annuel de l’époux est déterminé par le tribunal conformément aux articles 16 à 20.

  • Note marginale :Entente

    (2) Si les époux s’entendent, par écrit, sur le revenu annuel de l’un d’eux, le tribunal peut, s’il juge que ce montant est raisonnable compte tenu des renseignements fournis en application de l’article 21, considérer ce montant comme le revenu de l’époux pour l’application des présentes lignes directrices.

Note marginale :Calcul du revenu annuel

 Sous réserve des articles 17 à 20, le revenu annuel de l’époux est déterminé au moyen des sources de revenu figurant sous la rubrique « Revenu total » dans la formule T1 Générale établie par l’Agence du revenu du Canada, et est rajusté conformément à l’annexe III.

  • DORS/2000-337, art. 3
  • DORS/2007-59, art. 4

Note marginale :Tendance du revenu

  •  (1) S’il est d’avis que la détermination du revenu annuel de l’époux en application de l’article 16 ne correspond pas à la détermination la plus équitable, le tribunal peut, compte tenu du revenu de l’époux pour les trois dernières années, déterminer une somme équitable et raisonnable en fonction de toute tendance ou fluctuation du revenu au cours de cette période ou de toute somme non récurrente reçue au cours de celle-ci.

  • Note marginale :Pertes non récurrentes

    (2) Si l’époux a subi une perte en capital ou une perte au titre de placements d’entreprise non récurrentes, le tribunal peut, s’il est d’avis que la détermination du revenu annuel de l’époux en application de l’article 16 ne correspond pas à la détermination la plus équitable, rajuster le montant de la perte, y compris les dépenses y afférentes et les frais financiers et frais d’intérêt, de la façon qu’il juge indiquée, au lieu de le faire en application des articles 6 ou 7 de l’annexe III.

  • DORS/2000-337, art. 4

Note marginale :Actionnaires, administrateurs ou dirigeants

  •  (1) Si l’époux est un actionnaire, administrateur ou dirigeant d’une société, le tribunal peut, s’il est d’avis que son revenu annuel déterminé conformément à l’article 16 ne correspond pas fidèlement aux sommes disponibles pour payer une pension alimentaire pour enfants, tenir compte des situations visées à l’article 17 et inclure dans le revenu annuel :

    • a) soit tout ou partie du montant de profit avant impôt de la société, et de toutes autres sociétés avec lesquelles elle est liée, pour la dernière année d’imposition;

    • b) soit un montant correspondant à la valeur des services qu’il fournit à la société, jusqu’à concurrence du montant de profit avant impôt de celle-ci.

  • Note marginale :Rajustement du profit avant impôt

    (2) Aux fins de la détermination du profit avant impôt d’une société en application du paragraphe (1), les montants qu’elle paie, au titre notamment des salaires, rémunérations, frais de gestion ou avantages, aux personnes avec lesquelles elle a un lien de dépendance, ou au nom de celles-ci, sont ajoutés au profit avant impôt de la société, à moins que l’époux n’établisse qu’ils sont raisonnables dans les circonstances.

Note marginale :Attribution de revenu

  •  (1) Le tribunal peut attribuer à l’époux le montant de revenu qu’il juge indiqué, notamment dans les cas suivants :

    • a) l’époux a choisi de ne pas travailler ou d’être sous-employé, sauf s’il a fait un tel choix lorsque l’exigent les besoins d’un enfant à charge ou de tout autre enfant mineur ou des circonstances raisonnables liées à sa santé ou la poursuite d’études par lui;

    • b) il est exempté de l’impôt fédéral ou provincial;

    • c) il vit dans un pays où les taux d’imposition effectifs sont considérablement inférieurs à ceux en vigueur au Canada;

    • d) des revenus semblent avoir été détournés, ce qui aurait pour effet d’influer sur le montant de l’ordonnance alimentaire à déterminer en application des présentes lignes directrices;

    • e) les biens de l’époux ne sont pas raisonnablement utilisés pour gagner un revenu;

    • f) il n’a pas fourni les renseignements sur le revenu qu’il est légalement tenu de fournir;

    • g) il déduit de façon déraisonnable des dépenses de son revenu;

    • h) il tire une portion considérable de son revenu de dividendes, de gains en capital ou d’autres sources qui sont imposés à un taux moindre que le revenu d’emploi ou d’entreprise ou qui sont exonérés d’impôt;

    • i) il reçoit ou recevra un revenu ou d’autres avantages à titre de bénéficiaire d’une fiducie.

  • Note marginale :Caractère raisonnable des dépenses

    (2) Pour l’application de l’alinéa (1)g), une déduction n’est pas nécessairement considérée comme raisonnable du seul fait qu’elle est permise en vertu de la Loi de l’impôt sur le revenu.

  • DORS/2000-337, art. 5

Note marginale :Non-résident

  •  (1) Le revenu annuel de l’époux qui ne réside pas au Canada est déterminé comme s’il y résidait.

  • Note marginale :Taux d’imposition effectifs supérieurs

    (2) Toutefois, si l’époux réside dans un pays où les taux d’imposition effectifs sont substantiellement supérieurs à ceux applicables dans la province où l’autre époux réside habituellement, son revenu annuel est celui que le tribunal juge indiqué compte tenu de ces taux.

  • DORS/2005-400, art. 2

Renseignements sur le revenu

Note marginale :Obligation du demandeur

  •  (1) L’époux qui présente une demande d’ordonnance alimentaire et dont les renseignements sur le revenu sont nécessaires pour en déterminer le montant doit joindre à sa demande :

    • a) une copie de ses déclarations de revenus personnelles, pour les trois dernières années d’imposition;

    • b) une copie de ses avis de cotisation et de nouvelle cotisation, pour les trois dernières années d’imposition;

    • c) s’il est un employé, le relevé de paye le plus récent faisant état des gains cumulatifs pour l’année en cours, y compris les payes de surtemps ou, si un tel relevé n’est fourni par l’employeur, une lettre de celui-ci précisant ces renseignements et le salaire ou la rémunération annuels de l’employé;

    • d) s’il est un travailleur indépendant, pour les trois dernières années d’imposition :

      • (i) les états financiers de son entreprise ou de sa pratique professionnelle, sauf s’il s’agit d’une société de personnes,

      • (ii) un relevé de la répartition des montants payés, au titre notamment des salaires, rémunérations, frais de gestion ou avantages, à des particuliers ou sociétés avec qui il a un lien de dépendance, ou au nom de ceux-ci;

    • e) s’il est membre d’une société de personnes, une attestation du revenu qu’il en a tiré, des prélèvements qu’il en a faits et des fonds qu’il y a investis, pour les trois dernières années d’imposition de la société;

    • f) s’il contrôle une société, pour les trois dernières années d’imposition de celle-ci :

      • (i) les états financiers de celle-ci et de ses filiales,

      • (ii) un relevé de la répartition des montants payés, au titre notamment des salaires, rémunérations, frais de gestion ou avantages, à des particuliers ou sociétés avec qui la société ou toute société liée a un lien de dépendance, ou au nom de ceux-ci;

    • g) s’il est bénéficiaire d’une fiducie, une copie de l’acte constitutif de celle-ci et de ses trois derniers états financiers;

    • h) en plus de tout renseignement à joindre à sa demande aux termes des alinéas c) à g), s’il a reçu un revenu au titre de l’assurance-emploi, de l’assistance sociale, d’une pension, d’indemnités d’accident du travail, de prestations d’invalidité ou un revenu de toute autre source, le dernier relevé indiquant la somme totale versée durant l’année en cours à l’égard de la source applicable ou, si un tel relevé n’est pas fourni, une lettre de l’autorité en cause indiquant cette somme.

  • Note marginale :Obligation du défendeur

    (2) L’époux qui se fait signifier une demande d’ordonnance alimentaire et dont les renseignements sur le revenu sont nécessaires pour en déterminer le montant doit fournir au tribunal ainsi qu’à l’autre époux ou au cessionnaire de la créance alimentaire, selon le cas, les documents visés au paragraphe (1) dans les 30 jours suivant la date de la signification, s’il réside au Canada ou aux États-Unis, ou dans les 60 jours suivant cette date, s’il réside ailleurs, ou encore dans tout autre délai fixé par le tribunal.

  • Note marginale :Dépenses spéciales et difficultés excessives

    (3) Si, dans le cadre d’une procédure relative à une demande d’ordonnance alimentaire, un époux demande un montant pour des dépenses visées au paragraphe 7(1) ou invoque des difficultés excessives, l’époux qui aurait droit au montant de l’ordonnance alimentaire doit fournir au tribunal et à l’autre époux les documents visés au paragraphe (1) dans les 30 jours suivant la date de la demande du montant pour dépenses ou de l’allégation des difficultés excessives, s’il réside au Canada ou aux États-Unis, ou dans les 60 jours suivant cette date, s’il réside ailleurs, ou encore dans tout autre délai fixé par le tribunal.

  • Note marginale :Revenu supérieur à 150 000 $

    (4) Si, dans le cadre d’une procédure relative à une demande d’ordonnance alimentaire, il est établi que le revenu de l’époux faisant l’objet de la demande est supérieur à 150 000 $, l’autre époux doit fournir à celui-ci et au tribunal les documents visés au paragraphe (1) dans les 30 jours suivant l’établissement du montant de ce revenu, s’il réside au Canada ou aux États-Unis, ou dans les 60 jours suivant cette date, s’il réside ailleurs, ou encore dans tout autre délai fixé par le tribunal.

  • Note marginale :Établissement des règles

    (5) Le présent article n’a pas pour effet d’empêcher les autorités compétentes, au sens de l’article 25 de la Loi, d’établir des règles concernant la communication de renseignements sur le revenu qui sont considérés comme nécessaires pour la détermination du montant d’une ordonnance alimentaire.

  • DORS/2000-337, art. 6

Note marginale :Défaut de fournir des renseignements

  •  (1) Si l’époux ne se conforme pas à l’article 21, l’autre époux peut demander :

    • a) que la cause concernant la demande d’ordonnance alimentaire soit inscrite au rôle pour instruction ou qu’un jugement soit rendu;

    • b) que soit rendue une ordonnance enjoignant à l’époux en défaut de fournir les documents requis au tribunal ainsi qu’à l’autre époux ou au cessionnaire de la créance alimentaire, selon le cas.

  • Note marginale :Dépens

    (2) S’il rend une ordonnance en vertu des alinéas (1)a) ou b), le tribunal peut adjuger les dépens à l’autre époux, jusqu’à concurrence d’un montant couvrant tous les frais relatifs à la procédure.

Note marginale :Conclusion défavorable

 Lorsque le tribunal procède à l’instruction par suite d’une demande faite en vertu de l’alinéa 22(1)a), il peut tirer une conclusion défavorable à l’époux en défaut et lui attribuer le montant de revenu qu’il juge indiqué.

Note marginale :Défaut de se conformer à l’ordonnance

 Si l’époux ne se conforme pas à l’ordonnance rendue par suite d’une demande faite en vertu de l’alinéa 22(1)b), le tribunal peut :

  • a) rejeter tout acte de procédure de l’époux en défaut;

  • b) rendre contre celui-ci une ordonnance d’outrage au tribunal;

  • c) procéder à l’instruction, au cours de laquelle il peut tirer une conclusion défavorable à celui-ci et lui attribuer le montant de revenu qu’il juge indiqué;

  • d) adjuger les dépens à l’autre époux, jusqu’à concurrence d’un montant couvrant tous les frais relatifs à la procédure.

Note marginale :Obligation continuelle de fournir des renseignements

  •  (1) Le débiteur alimentaire doit, sur demande écrite de l’autre époux ou du cessionnaire de la créance alimentaire, au plus une fois par année après le prononcé de l’ordonnance et tant que l’enfant est un enfant au sens des présentes lignes directrices, lui fournir :

    • a) les documents visés au paragraphe 21(1) pour les trois dernières années d’imposition, sauf celles pour lesquelles ils ont déjà été fournis;

    • b) le cas échéant, par écrit, des renseignements à jour sur l’état des dépenses qui sont prévues dans l’ordonnance en vertu du paragraphe 7(1);

    • c) le cas échéant, par écrit, des renseignements à jour sur les circonstances sur lesquelles s’est fondé le tribunal pour établir l’existence de difficultés excessives.

  • Note marginale :Revenu inférieur au seuil applicable

    (2) Si le tribunal détermine que l’époux faisant l’objet de la demande d’ordonnance alimentaire n’a rien à payer au titre de l’ordonnance alimentaire étant donné que son revenu est inférieur au seuil prévu pour l’application des tables, cet époux doit, sur demande écrite de l’autre époux, au plus une fois par année après la détermination et tant que l’enfant est un enfant au sens des présentes lignes directrices, lui fournir les documents visés au paragraphe 21(1) pour les trois dernières années d’imposition, sauf celles pour lesquelles ils ont déjà été fournis.

  • Note marginale :Obligation du créancier alimentaire

    (3) Si les renseignements sur le revenu de l’époux en faveur duquel a été rendue l’ordonnance alimentaire servent à en déterminer le montant, cet époux doit, sur demande écrite du débiteur alimentaire, au plus une fois par année après le prononcé de l’ordonnance et tant que l’enfant est un enfant au sens des présentes lignes directrices, lui fournir les documents et renseignements visés au paragraphe (1).

  • Note marginale :Demande assortie de renseignements

    (4) L’époux qui fait une demande en application de l’un des paragraphes (1) à (3) — ou le cessionnaire qui le fait en son nom — et dont les renseignements sur le revenu servent à déterminer le montant de l’ordonnance alimentaire doit joindre à sa demande les documents et renseignements visés au paragraphe (1).

  • Note marginale :Délai

    (5) L’époux qui reçoit une demande en application de l’un des paragraphes (1) à (3) doit fournir les documents requis dans les 30 jours suivant la date de réception de la demande, s’il réside au Canada ou aux États-Unis, ou dans les 60 jours suivant cette date, s’il réside ailleurs.

  • Note marginale :Présomption

    (6) L’époux est présumé avoir reçu la demande 10 jours après son envoi.

  • Note marginale :Défaut de se conformer

    (7) Si l’époux ne se conforme pas à l’un des paragraphes (1) à (3), le tribunal peut, sur demande de l’autre époux ou du cessionnaire de la créance alimentaire :

    • a) considérer le défaut comme un outrage au tribunal et adjuger les dépens au demandeur, jusqu’à concurrence d’un montant couvrant tous les frais relatifs à la procédure;

    • b) rendre une ordonnance enjoignant à l’époux en défaut de fournir les documents requis au tribunal ainsi qu’à l’autre époux ou au cessionnaire de la créance alimentaire, selon le cas.

  • Note marginale :Ordre public

    (8) Toute disposition dans un jugement, ordonnance ou entente visant à restreindre l’obligation d’un époux de fournir des documents conformément au présent article est inexécutoire.

  • DORS/97-563, art. 3(A)

Note marginale :Mandat

 Tout époux ou le cessionnaire de la créance alimentaire peut mandater le service provincial des aliments pour enfants aux fins de l’obtention des renseignements visés aux paragraphes 25(1) à (3) et de la demande prévue au paragraphe 25(7).

Entrée en vigueur

Note marginale :Entrée en vigueur

 Les présentes lignes directrices entrent en vigueur le 1er mai 1997.

ANNEXE I(paragraphe 2(1))Tables fédérales de pensions alimentaires pour enfants

Notes :

  • 1 
    Les tables fédérales de pensions alimentaires pour enfants fixent, pour chaque province, le paiement mensuel de la pension alimentaire, selon le revenu de l’époux tenu de verser celle-ci (le « débiteur alimentaire ») et le nombre d’enfants en cause. Reportez-vous aux présentes lignes directrices pour savoir si des mesures spéciales s’appliquent.
  • 2 
    Les tables prévoient les revenus annuels minimal et maximal du débiteur alimentaire sur lesquels se fonde la détermination du montant de la pension alimentaire selon le nombre d’enfants. Pour les débiteurs alimentaires dont le revenu dépasse 150 000 $, reportez-vous à l’article 4 des présentes lignes directrices pour déterminer le montant de la pension alimentaire.
  • 3 
    Le revenu est indiqué par tranche de 1 000 $. Le paiement mensuel correspond à la somme du montant de base applicable et du produit de la multiplication de la partie de revenu excédant le montant inférieur de la tranche de revenu applicable par le pourcentage indiqué.

    Exemple :

    Province : Colombie-Britannique

    Nombre d’enfants : 2

    Revenu annuel du débiteur alimentaire : 33 760 $

    Montant de base : 515 $

    Pourcentage : 1,39 %

    Montant inférieur de la tranche de revenu : 33 000 $

    Le paiement mensuel de la pension alimentaire est ainsi calculé :

    515 $ + [1,39 % x (33 760 $ - 33 000 $)]

    515 $ + [1,39/100 x 760 $]

    515 $ + [0,0139 x 760 $]

    515 $ + 10,56 $ = 525,56 $

  • 4 
    Il y a des tables distinctes pour chaque province. Les montants varient d’une province à l’autre en raison des différents taux d’imposition de chaque province. Les tables figurent dans l’ordre suivant :
    • a) Ontario

    • b) Québec

    • c) Nouvelle-Écosse

    • d) Nouveau-Brunswick

    • e) Manitoba

    • f) Colombie-Britannique

    • g) Île-du-Prince-Édouard

    • h) Saskatchewan

    • i) Alberta

    • j) Terre-Neuve-et-Labrador

    • k) Yukon

    • l) Territoires du Nord-Ouest

    • m) Nunavut

  • 5 
    Les montants figurant dans les tables reposent sur des études économiques sur ce qu’il en coûte pour élever des enfants dans des familles à divers niveaux de revenu au Canada. Ils ont été calculés compte tenu du fait que les pensions alimentaires reçues ne sont plus imposables et que celles payées ne sont plus déductibles. Ils ont été calculés selon une formule mathématique et produits au moyen d’un programme informatique.
  • 6 
    La formule permet d’établir des montants de pensions alimentaires qui tiennent compte de la dépense moyenne que représente un enfant pour un époux avec un nombre d’enfants et un revenu donnés. Le calcul se fonde sur le revenu du débiteur alimentaire. Elle tient compte du crédit d’impôt non remboursable au titre du montant personnel de base pour reconnaître les dépenses personnelles. Elle tient également compte d’autres taxes et crédits fédéraux et provinciaux sur le revenu. Les prestations fiscales fédérales pour enfants et le crédit pour la taxe sur les produits et services sont exclus du calcul. Pour les revenus annuels moins élevés, la formule permet d’établir le montant sans perdre de vue l’incidence combinée des impôts et des paiements de la pension alimentaire pour enfants sur le revenu disponible limité dont dispose le débiteur alimentaire.
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[ONTARIO]

Province: Ontario

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569995190.96560001050001059999160.79105000
8000899900.95800057000579995290.96570001060001069999240.79106000
9000999991.89900058000589995380.96580001070001079999320.79107000
1000010999281.891000059000599995480.96590001080001089999390.79108000
1100011999471.891100060000609995570.91600001090001099999470.79109000
1200012999661.891200061000619995660.87610001100001109999550.79110000
1300013999851.891300062000629995750.87620001110001119999630.79111000
14000149991041.891400063000639995840.87630001120001129999710.79112000
15000159991231.681500064000649995920.87640001130001139999790.78113000
16000169991400.811600065000659996010.93650001140001149999870.74114000
17000179991480.811700066000669996100.92660001150001159999940.74115000
18000189991560.811800067000679996200.906700011600011699910010.74116000
19000199991640.811900068000689996290.906800011700011799910090.74117000
20000209991720.772000069000699996380.906900011800011899910160.74118000
21000219991800.772100070000709996470.777000011900011999910240.74119000
22000229991880.772200071000719996540.657100012000012099910310.74120000
23000239991950.772300072000729996610.547200012100012199910390.74121000
24000249992030.772400073000739996660.657300012200012299910460.74122000
25000259992111.132500074000749996730.747400012300012399910530.74123000
26000269992221.202600075000759996800.797500012400012499910610.74124000
27000279992341.202700076000769996880.797600012500012599910680.74125000
28000289992461.202800077000779996960.797700012600012699910760.74126000
29000299992581.162900078000789997040.797800012700012799910830.74127000
30000309992701.133000079000799997120.797900012800012899910910.74128000
31000319992811.133100080000809997190.798000012900012999910980.74129000
32000329992931.133200081000819997270.798100013000013099911060.74130000
33000339993041.173300082000829997350.798200013100013199911130.74131000
34000349993160.943400083000839997430.798300013200013299911200.74132000
35000359993250.813500084000849997510.798400013300013399911280.74133000
36000369993330.823600085000859997590.798500013400013499911350.74134000
37000379993410.843700086000869997670.798600013500013599911430.74135000
38000389993500.863800087000879997740.798700013600013699911500.74136000
39000399993580.903900088000889997820.798800013700013799911580.74137000
40000409993670.934000089000899997900.798900013800013899911650.74138000
41000419993770.964100090000909997980.799000013900013999911730.74139000
42000429993860.964200091000919998060.799100014000014099911800.74140000
43000439993960.964300092000929998140.799200014100014199911870.74141000
44000449994050.964400093000939998220.799300014200014299911950.74142000
45000459994150.964500094000949998290.799400014300014399912020.74143000
46000469994250.964600095000959998370.799500014400014499912100.74144000
47000479994340.964700096000969998450.799600014500014599912170.74145000
48000489994440.854800097000979998530.799700014600014699912250.74146000
49000499994520.964900098000989998610.799800014700014799912320.74147000
50000509994620.965000099000999998690.799900014800014899912400.74148000
51000519994710.96510001000001009998770.7910000014900014999912470.74149000
52000529994810.96520001010001019998840.79101000150000or greater/12540.74150000
53000539994900.96530001020001029998920.79102000ou plus
54000549995000.96540001030001039999000.79103000
55000559995100.96550001040001049999080.79104000

Province: Ontario

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569998421.495600010500010599914651.22105000
8000899901.75800057000579998571.495700010600010699914771.22106000
90009999174.34900058000589998721.495800010700010799914891.22107000
1000010999614.341000059000599998871.495900010800010899915011.22108000
11000119991044.201100060000609999021.446000010900010999915141.22109000
12000129991463.731200061000619999161.396100011000011099915261.22110000
13000139991843.651300062000629999301.396200011100011199915381.22111000
14000149992202.211400063000639999441.396300011200011299915501.22112000
15000159992421.041500064000649999581.396400011300011399915631.21113000
16000169992531.391600065000659999721.456500011400011499915751.16114000
17000179992671.391700066000669999861.446600011500011599915861.16115000
18000189992811.3918000670006799910011.406700011600011699915981.16116000
19000199992941.3919000680006899910151.406800011700011799916091.16117000
20000209993081.3320000690006999910291.406900011800011899916211.16118000
21000219993221.3321000700007099910431.247000011900011999916331.16119000
22000229993351.3322000710007199910551.107100012000012099916441.16120000
23000239993481.3323000720007299910660.947200012100012199916561.16121000
24000249993621.3324000730007399910751.107300012200012299916671.16122000
25000259993751.3925000740007499910861.187400012300012399916791.16123000
26000269993891.3926000750007599910981.227500012400012499916901.16124000
27000279994031.3927000760007699911101.227600012500012599917021.16125000
28000289994171.3928000770007799911221.227700012600012699917141.16126000
29000299994311.3329000780007899911351.227800012700012799917251.16127000
30000309994441.2930000790007999911471.227900012800012899917371.16128000
31000319994571.5431000800008099911591.228000012900012999917481.16129000
32000329994721.6332000810008199911711.228100013000013099917601.16130000
33000339994881.6533000820008299911841.228200013100013199917721.16131000
34000349995051.6634000830008399911961.228300013200013299917831.16132000
35000359995211.5435000840008499912081.228400013300013399917951.16133000
36000369995371.5536000850008599912201.228500013400013499918061.16134000
37000379995521.5837000860008699912321.228600013500013599918181.16135000
38000389995681.6138000870008799912451.228700013600013699918291.16136000
39000399995841.6839000880008899912571.228800013700013799918411.16137000
40000409996011.7240000890008999912691.228900013800013899918531.16138000
41000419996181.7541000900009099912811.229000013900013999918641.16139000
42000429996361.4942000910009199912941.229100014000014099918761.16140000
43000439996511.4943000920009299913061.229200014100014199918871.16141000
44000449996651.4944000930009399913181.229300014200014299918991.16142000
45000459996801.4945000940009499913301.229400014300014399919101.16143000
46000469996951.4946000950009599913431.229500014400014499919221.16144000
47000479997101.4947000960009699913551.229600014500014599919341.16145000
48000489997251.3348000970009799913671.229700014600014699919451.16146000
49000499997381.4949000980009899913791.229800014700014799919571.16147000
50000509997531.4950000990009999913911.229900014800014899919681.16148000
51000519997681.495100010000010099914041.2210000014900014999919801.16149000
52000529997831.495200010100010199914161.22101000150000or greater/19921.16150000
53000539997981.495300010200010299914281.22102000ou plus
54000549998131.495400010300010399914401.22103000
55000559998271.495500010400010499914531.22104000

Province: Ontario

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699911011.915600010500010599919041.57105000
8000899901.888000570005799911201.915700010600010699919201.57106000
90009999194.689000580005899911391.915800010700010799919351.57107000
1000010999664.6810000590005999911581.915900010800010899919511.57108000
11000119991124.5211000600006099911771.866000010900010999919671.57109000
12000129991584.0212000610006199911961.816100011000011099919831.57110000
13000139991983.9313000620006299912141.816200011100011199919981.57111000
14000149992373.9014000630006399912321.816300011200011299920141.57112000
15000159992764.2115000640006499912501.816400011300011399920301.56113000
16000169993184.2316000650006599912681.866500011400011499920451.49114000
17000179993611.9517000660006699912871.856600011500011599920601.49115000
18000189993801.8618000670006799913051.796700011600011699920751.49116000
19000199993991.8619000680006899913231.796800011700011799920901.49117000
20000209994171.7820000690006999913411.796900011800011899921051.49118000
21000219994351.7821000700007099913591.617000011900011999921201.49119000
22000229994531.7822000710007199913751.467100012000012099921351.49120000
23000239994701.7823000720007299913901.257200012100012199921491.49121000
24000249994881.7824000730007399914021.467300012200012299921641.49122000
25000259995061.8625000740007499914171.537400012300012399921791.49123000
26000269995251.8626000750007599914321.577500012400012499921941.49124000
27000279995431.8627000760007699914481.577600012500012599922091.49125000
28000289995621.8628000770007799914641.577700012600012699922241.49126000
29000299995801.7729000780007899914791.577800012700012799922391.49127000
30000309995981.7230000790007999914951.577900012800012899922541.49128000
31000319996151.7231000800008099915111.578000012900012999922691.49129000
32000329996321.7232000810008199915271.578100013000013099922831.49130000
33000339996501.6133000820008299915421.578200013100013199922981.49131000
34000349996661.5534000830008399915581.578300013200013299923131.49132000
35000359996811.4135000840008499915741.578400013300013399923281.49133000
36000369996951.8836000850008599915901.578500013400013499923431.49134000
37000379997141.9237000860008699916051.578600013500013599923581.49135000
38000389997331.9638000870008799916211.578700013600013699923731.49136000
39000399997532.0539000880008899916371.578800013700013799923881.49137000
40000409997732.1140000890008999916521.578900013800013899924031.49138000
41000419997952.1741000900009099916681.579000013900013999924171.49139000
42000429998162.1742000910009199916841.579100014000014099924321.49140000
43000439998382.1743000920009299917001.579200014100014199924471.49141000
44000449998602.1744000930009399917151.579300014200014299924621.49142000
45000459998812.1745000940009499917311.579400014300014399924771.49143000
46000469999032.1746000950009599917471.579500014400014499924921.49144000
47000479999252.1747000960009699917621.579600014500014599925071.49145000
48000489999461.9648000970009799917781.579700014600014699925221.49146000
49000499999662.0249000980009899917941.579800014700014799925361.49147000
50000509999861.9150000990009999918101.579900014800014899925511.49148000
510005199910051.915100010000010099918251.5710000014900014999925661.49149000
520005299910241.915200010100010199918411.57101000150000or greater/25811.49150000
530005399910431.915300010200010299918571.57102000ou plus
540005499910631.915400010300010399918721.57103000
550005599910821.915500010400010499918881.57104000

Province: Ontario

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913102.475600010500010599922631.86105000
8000899902.018000570005799913352.265700010600010699922821.86106000
90009999205.019000580005899913582.265800010700010799923001.86107000
1000010999705.0110000590005999913802.265900010800010899923191.86108000
11000119991204.8411000600006099914032.216000010900010999923381.86109000
12000129991694.3112000610006199914252.156100011000011099923561.86110000
13000139992124.2213000620006299914462.156200011100011199923751.86111000
14000149992544.1814000630006399914682.156300011200011299923931.86112000
15000159992964.5115000640006499914892.156400011300011399924121.84113000
16000169993414.5316000650006599915112.206500011400011499924301.76114000
17000179993864.5317000660006699915332.186600011500011599924481.76115000
18000189994324.5318000670006799915552.126700011600011699924651.76116000
19000199994772.9219000680006899915762.126800011700011799924831.76117000
20000209995062.1420000690006999915972.126900011800011899925011.76118000
21000219995282.1421000700007099916181.917000011900011999925181.76119000
22000229995492.1422000710007199916371.767100012000012099925361.76120000
23000239995702.1423000720007299916551.517200012100012199925531.76121000
24000249995922.1424000730007399916701.767300012200012299925711.76122000
25000259996132.2425000740007499916881.827400012300012399925891.76123000
26000269996362.2426000750007599917061.867500012400012499926061.76124000
27000279996582.2427000760007699917241.867600012500012599926241.76125000
28000289996802.2428000770007799917431.867700012600012699926411.76126000
29000299997032.1429000780007899917621.867800012700012799926591.76127000
30000309997242.0830000790007999917801.867900012800012899926771.76128000
31000319997452.0831000800008099917991.868000012900012999926941.76129000
32000329997662.0832000810008199918171.868100013000013099927121.76130000
33000339997861.9633000820008299918361.868200013100013199927291.76131000
34000349998061.9034000830008399918551.868300013200013299927471.76132000
35000359998251.7035000840008499918731.868400013300013399927641.76133000
36000369998421.7236000850008599918921.868500013400013499927821.76134000
37000379998591.7637000860008699919101.868600013500013599928001.76135000
38000389998771.8138000870008799919291.868700013600013699928171.76136000
39000399998951.9739000880008899919471.868800013700013799928351.76137000
40000409999152.4240000890008999919661.868900013800013899928521.76138000
41000419999392.4941000900009099919851.869000013900013999928701.76139000
42000429999642.4942000910009199920031.869100014000014099928881.76140000
43000439999892.4943000920009299920221.869200014100014199929051.76141000
440004499910142.4944000930009399920401.869300014200014299929231.76142000
450004599910392.4945000940009499920591.869400014300014399929401.76143000
460004699910642.4946000950009599920771.869500014400014499929581.76144000
470004799910882.4947000960009699920961.869600014500014599929761.76145000
480004899911132.2548000970009799921151.869700014600014699929931.76146000
490004999911362.4949000980009899921331.869800014700014799930111.76147000
500005099911612.4950000990009999921521.869900014800014899930281.76148000
510005199911862.495100010000010099921701.8610000014900014999930461.76149000
520005299912112.495200010100010199921891.86101000150000or greater/30641.76150000
530005399912352.495300010200010299922071.86102000ou plus
540005499912602.495400010300010399922261.86103000
550005599912852.495500010400010499922451.86104000

Province: Ontario

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699914712.765600010500010599925632.10105000
8000899902.018000570005799914982.765700010600010699925842.10106000
90009999205.019000580005899915262.765800010700010799926052.10107000
1000010999705.0110000590005999915542.765900010800010899926262.10108000
11000119991204.8411000600006099915812.716000010900010999926462.10109000
12000129991694.3112000610006199916082.656100011000011099926672.10110000
13000139992124.2213000620006299916352.656200011100011199926882.10111000
14000149992544.1814000630006399916612.656300011200011299927092.10112000
15000159992964.5115000640006499916882.536400011300011399927302.07113000
16000169993414.5316000650006599917132.486500011400011499927511.98114000
17000179993864.5317000660006699917382.466600011500011599927711.98115000
18000189994324.5318000670006799917632.396700011600011699927911.98116000
19000199994774.5319000680006899917862.396800011700011799928111.98117000
20000209995224.3520000690006999918102.396900011800011899928301.98118000
21000219995664.3521000700007099918342.167000011900011999928501.98119000
22000229996094.3522000710007199918562.007100012000012099928701.98120000
23000239996532.5523000720007299918761.737200012100012199928901.98121000
24000249996782.4524000730007399918932.007300012200012299929101.98122000
25000259997032.5625000740007499919132.067400012300012399929301.98123000
26000269997282.5626000750007599919342.107500012400012499929501.98124000
27000279997542.5627000760007699919552.107600012500012599929691.98125000
28000289997792.5628000770007799919762.107700012600012699929891.98126000
29000299998052.4429000780007899919972.107800012700012799930091.98127000
30000309998292.3730000790007999920182.107900012800012899930291.98128000
31000319998532.3731000800008099920392.108000012900012999930491.98129000
32000329998772.3732000810008199920602.108100013000013099930691.98130000
33000339999002.2633000820008299920812.108200013100013199930881.98131000
34000349999232.1834000830008399921022.108300013200013299931081.98132000
35000359999451.9735000840008499921222.108400013300013399931281.98133000
36000369999651.9936000850008599921432.108500013400013499931481.98134000
37000379999842.0437000860008699921642.108600013500013599931681.98135000
380003899910052.0938000870008799921852.108700013600013699931881.98136000
390003999910262.2039000880008899922062.108800013700013799932081.98137000
400004099910482.2740000890008999922272.108900013800013899932271.98138000
410004199910702.3441000900009099922482.109000013900013999932471.98139000
420004299910942.3442000910009199922692.109100014000014099932671.98140000
430004399911172.4943000920009299922902.109200014100014199932871.98141000
440004499911422.7644000930009399923112.109300014200014299933071.98142000
450004599911702.7645000940009499923322.109400014300014399933271.98143000
460004699911972.7646000950009599923532.109500014400014499933471.98144000
470004799912252.7647000960009699923742.109600014500014599933661.98145000
480004899912532.4848000970009799923952.109700014600014699933861.98146000
490004999912772.7649000980009899924162.109800014700014799934061.98147000
500005099913052.7650000990009999924372.109900014800014899934261.98148000
510005199913332.765100010000010099924582.1010000014900014999934461.98149000
520005299913602.765200010100010199924792.10101000150000or greater/34661.98150000
530005399913882.765300010200010299925002.10102000ou plus
540005499914152.765400010300010399925212.10103000
550005599914432.765500010400010499925422.10104000

Province: Ontario

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699916072.995600010500010599928162.30105000
8000899902.018000570005799916372.995700010600010699928392.30106000
90009999205.019000580005899916662.995800010700010799928622.30107000
1000010999705.0110000590005999916962.995900010800010899928852.30108000
11000119991204.8411000600006099917262.936000010900010999929082.30109000
12000129991694.3112000610006199917562.886100011000011099929312.30110000
13000139992124.2213000620006299917842.886200011100011199929542.30111000
14000149992544.1814000630006399918132.886300011200011299929772.30112000
15000159992964.5115000640006499918422.886400011300011399930002.27113000
16000169993414.5316000650006599918712.956500011400011499930232.18114000
17000179993864.5317000660006699919002.946600011500011599930442.18115000
18000189994324.5318000670006799919302.916700011600011699930662.18116000
19000199994774.5319000680006899919592.916800011700011799930882.18117000
20000209995224.3520000690006999919882.916900011800011899931102.18118000
21000219995664.3521000700007099920172.397000011900011999931312.18119000
22000229996094.3522000710007199920412.217100012000012099931532.18120000
23000239996534.3523000720007299920631.917200012100012199931752.18121000
24000249996964.3524000730007399920822.217300012200012299931972.18122000
25000259997404.5325000740007499921042.277400012300012399932182.18123000
26000269997854.5326000750007599921272.307500012400012499932402.18124000
27000279998303.2727000760007699921502.307600012500012599932622.18125000
28000289998632.8328000770007799921732.307700012600012699932842.18126000
29000299998912.7029000780007899921962.307800012700012799933052.18127000
30000309999182.6230000790007999922192.307900012800012899933272.18128000
31000319999452.6231000800008099922422.308000012900012999933492.18129000
32000329999712.6232000810008199922652.308100013000013099933712.18130000
33000339999972.5033000820008299922882.308200013100013199933922.18131000
340003499910222.4334000830008399923112.308300013200013299934142.18132000
350003599910462.1935000840008499923342.308400013300013399934362.18133000
360003699910682.2136000850008599923562.308500013400013499934582.18134000
370003799910902.2737000860008699923792.308600013500013599934792.18135000
380003899911132.3338000870008799924022.308700013600013699935012.18136000
390003999911362.4539000880008899924252.308800013700013799935232.18137000
400004099911612.5240000890008999924482.308900013800013899935452.18138000
410004199911862.6041000900009099924712.309000013900013999935662.18139000
420004299912122.6042000910009199924942.309100014000014099935882.18140000
430004399912382.6043000920009299925172.309200014100014199936102.18141000
440004499912642.6044000930009399925402.309300014200014299936322.18142000
450004599912902.6045000940009499925632.309400014300014399936532.18143000
460004699913162.6046000950009599925862.309500014400014499936752.18144000
470004799913422.8447000960009699926092.309600014500014599936972.18145000
480004899913702.6948000970009799926322.309700014600014699937192.18146000
490004999913972.9949000980009899926552.309800014700014799937402.18147000
500005099914272.9950000990009999926782.309900014800014899937622.18148000
510005199914572.995100010000010099927012.3010000014900014999937842.18149000
520005299914872.995200010100010199927242.30101000150000or greater/38062.18150000
530005399915172.995300010200010299927472.30102000ou plus
540005499915472.995400010300010399927702.30103000
550005599915772.995500010400010499927932.30104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[QUEBEC/QUÉBEC]

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569994550.90560001050001059998430.75105000
8000899901.53800057000579994640.90570001060001069998510.75106000
90009999151.91900058000589994740.90580001070001079998580.75107000
1000010999341.911000059000599994830.90590001080001089998660.75108000
1100011999531.911100060000609994920.90600001090001099998740.75109000
1200012999731.911200061000619995010.90610001100001109998810.75110000
1300013999921.911300062000629995100.90620001110001119998890.75111000
14000149991111.911400063000639995190.90630001120001129998960.75112000
15000159991301.911500064000649995280.90640001130001139999040.75113000
16000169991490.341600065000659995370.90650001140001149999110.72114000
17000179991520.341700066000669995460.90660001150001159999180.72115000
18000189991560.341800067000679995550.85670001160001169999260.72116000
19000199991590.341900068000689995630.80680001170001179999330.72117000
20000209991630.342000069000699995710.80690001180001189999400.72118000
21000219991660.342100070000709995790.75700001190001199999470.72119000
22000229991700.342200071000719995870.75710001200001209999540.72120000
23000239991730.342300072000729995950.75720001210001219999620.72121000
24000249991760.342400073000739996020.75730001220001229999690.72122000
25000259991800.602500074000749996100.75740001230001239999760.72123000
26000269991860.902600075000759996170.75750001240001249999830.72124000
27000279991950.892700076000769996250.75760001250001259999900.72125000
28000289992040.862800077000779996320.75770001260001269999970.72126000
29000299992120.822900078000789996400.757800012700012799910050.72127000
30000309992200.793000079000799996470.757900012800012899910120.72128000
31000319992280.793100080000809996550.758000012900012999910190.72129000
32000329992360.793200081000819996620.758100013000013099910260.72130000
33000339992440.793300082000829996700.758200013100013199910330.72131000
34000349992520.793400083000839996770.758300013200013299910410.72132000
35000359992600.763500084000849996850.758400013300013399910480.72133000
36000369992680.833600085000859996930.758500013400013499910550.72134000
37000379992760.883700086000869997000.758600013500013599910620.72135000
38000389992850.883800087000879997080.758700013600013699910690.72136000
39000399992940.903900088000889997150.758800013700013799910770.72137000
40000409993030.934000089000899997230.758900013800013899910840.72138000
41000419993120.964100090000909997300.759000013900013999910910.72139000
42000429993210.964200091000919997380.759100014000014099910980.72140000
43000439993310.964300092000929997450.759200014100014199911050.72141000
44000449993410.964400093000939997530.759300014200014299911130.72142000
45000459993500.964500094000949997600.759400014300014399911200.72143000
46000469993600.964600095000959997680.759500014400014499911270.72144000
47000479993690.964700096000969997760.759600014500014599911340.72145000
48000489993790.964800097000979997830.759700014600014699911410.72146000
49000499993890.964900098000989997910.759800014700014799911490.72147000
50000509993980.965000099000999997980.759900014800014899911560.72148000
51000519994080.96510001000001009998060.7510000014900014999911630.72149000
52000529994170.96520001010001019998130.75101000150000or greater/11700.72150000
53000539994270.96530001020001029998210.75102000ou plus
54000549994370.96540001030001039998280.75103000
55000559994460.92550001040001049998360.75104000

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569997411.345600010500010599913361.17105000
8000899903.30800057000579997541.345700010600010699913481.17106000
90009999334.48900058000589997681.345800010700010799913601.17107000
1000010999784.481000059000599997811.345900010800010899913721.17108000
11000119991234.481100060000609997941.346000010900010999913831.17109000
12000129991674.381200061000619998081.346100011000011099913951.17110000
13000139992113.531300062000629998211.346200011100011199914071.17111000
14000149992461.171400063000639998351.346300011200011299914181.17112000
15000159992580.621500064000649998481.346400011300011399914301.16113000
16000169992640.901600065000659998611.346500011400011499914421.12114000
17000179992730.901700066000669998751.346600011500011599914531.12115000
18000189992820.901800067000679998881.296700011600011699914641.12116000
19000199992910.901900068000689999011.256800011700011799914751.12117000
20000209993000.902000069000699999131.256900011800011899914871.12118000
21000219993090.902100070000709999261.177000011900011999914981.12119000
22000229993180.902200071000719999381.177100012000012099915091.12120000
23000239993270.902300072000729999491.177200012100012199915201.12121000
24000249993370.902400073000739999611.177300012200012299915311.12122000
25000259993460.902500074000749999731.177400012300012399915431.12123000
26000269993550.902600075000759999851.177500012400012499915541.12124000
27000279993640.742700076000769999961.177600012500012599915651.12125000
28000289993711.0228000770007799910081.177700012600012699915761.12126000
29000299993811.2029000780007899910201.177800012700012799915871.12127000
30000309993931.1630000790007999910311.177900012800012899915981.12128000
31000319994051.1631000800008099910431.178000012900012999916101.12129000
32000329994171.1632000810008199910551.178100013000013099916211.12130000
33000339994281.1633000820008299910671.178200013100013199916321.12131000
34000349994401.1634000830008399910781.178300013200013299916431.12132000
35000359994521.1235000840008499910901.178400013300013399916541.12133000
36000369994631.2236000850008599911021.178500013400013499916661.12134000
37000379994751.2937000860008699911141.178600013500013599916771.12135000
38000389994881.2938000870008799911251.178700013600013699916881.12136000
39000399995011.3339000880008899911371.178800013700013799916991.12137000
40000409995141.3840000890008999911491.178900013800013899917101.12138000
41000419995281.4241000900009099911601.179000013900013999917221.12139000
42000429995421.4242000910009199911721.179100014000014099917331.12140000
43000439995561.4243000920009299911841.179200014100014199917441.12141000
44000449995711.4244000930009399911961.179300014200014299917551.12142000
45000459995851.4245000940009499912071.179400014300014399917661.12143000
46000469995991.4246000950009599912191.179500014400014499917771.12144000
47000479996131.4247000960009699912311.179600014500014599917891.12145000
48000489996281.4248000970009799912431.179700014600014699918001.12146000
49000499996421.4249000980009899912541.179800014700014799918111.12147000
50000509996561.4250000990009999912661.179900014800014899918221.12148000
51000519996701.425100010000010099912781.1710000014900014999918331.12149000
52000529996851.425200010100010199912891.17101000150000or greater/18451.12150000
53000539996991.425300010200010299913011.17102000ou plus
54000549997131.425400010300010399913131.17103000
55000559997271.365500010400010499913251.17104000

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569999691.685600010500010599917311.51105000
8000899903.56800057000579999861.685700010600010699917461.51106000
90009999364.829000580005899910031.685800010700010799917611.51107000
1000010999844.8210000590005999910201.685900010800010899917761.51108000
11000119991324.8211000600006099910371.686000010900010999917911.51109000
12000129991804.7212000610006199910541.686100011000011099918061.51110000
13000139992273.8013000620006299910701.686200011100011199918211.51111000
14000149992653.7714000630006399910871.686300011200011299918361.51112000
15000159993033.7715000640006499911041.686400011300011399918511.49113000
16000169993412.9316000650006599911211.686500011400011499918661.44114000
17000179993701.3517000660006699911381.686600011500011599918811.44115000
18000189993841.3518000670006799911551.646700011600011699918951.44116000
19000199993971.3519000680006899911711.606800011700011799919101.44117000
20000209994111.3520000690006999911871.606900011800011899919241.44118000
21000219994241.3521000700007099912031.517000011900011999919381.44119000
22000229994381.3522000710007199912181.517100012000012099919531.44120000
23000239994511.3523000720007299912331.517200012100012199919671.44121000
24000249994651.3524000730007399912481.517300012200012299919811.44122000
25000259994781.3525000740007499912631.517400012300012399919961.44123000
26000269994921.3526000750007599912781.517500012400012499920101.44124000
27000279995051.1827000760007699912931.517600012500012599920251.44125000
28000289995170.8828000770007799913091.517700012600012699920391.44126000
29000299995260.7929000780007899913241.517800012700012799920531.44127000
30000309995341.2730000790007999913391.517900012800012899920681.44128000
31000319995461.4631000800008099913541.518000012900012999920821.44129000
32000329995611.4632000810008199913691.518100013000013099920971.44130000
33000339995761.4633000820008299913841.518200013100013199921111.44131000
34000349995901.4634000830008399913991.518300013200013299921251.44132000
35000359996051.4035000840008499914141.518400013300013399921401.44133000
36000369996191.5336000850008599914291.518500013400013499921541.44134000
37000379996341.6337000860008699914441.518600013500013599921681.44135000
38000389996501.6338000870008799914591.518700013600013699921831.44136000
39000399996671.6839000880008899914741.518800013700013799921971.44137000
40000409996831.7440000890008999914901.518900013800013899922121.44138000
41000419997011.8041000900009099915051.519000013900013999922261.44139000
42000429997191.8042000910009199915201.519100014000014099922401.44140000
43000439997371.8043000920009299915351.519200014100014199922551.44141000
44000449997551.8044000930009399915501.519300014200014299922691.44142000
45000459997731.8045000940009499915651.519400014300014399922841.44143000
46000469997911.8046000950009599915801.519500014400014499922981.44144000
47000479998091.8047000960009699915951.519600014500014599923121.44145000
48000489998261.8048000970009799916101.519700014600014699923271.44146000
49000499998441.8049000980009899916251.519800014700014799923411.44147000
50000509998621.8050000990009999916401.519900014800014899923551.44148000
51000519998801.805100010000010099916551.5110000014900014999923701.44149000
52000529998981.805200010100010199916701.51101000150000or greater/23841.44150000
53000539999161.805300010200010299916861.51102000ou plus
54000549999341.805400010300010399917011.51103000
55000559999521.725500010400010499917161.51104000

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699911561.975600010500010599920541.78105000
8000899903.818000570005799911761.975700010600010699920711.78106000
90009999385.169000580005899911961.975800010700010799920891.78107000
1000010999905.1610000590005999912151.975900010800010899921071.78108000
11000119991415.1611000600006099912351.976000010900010999921251.78109000
12000129991935.0612000610006199912551.976100011000011099921431.78110000
13000139992444.0713000620006299912741.976200011100011199921601.78111000
14000149992844.0414000630006399912941.976300011200011299921781.78112000
15000159993254.0415000640006499913141.976400011300011399921961.77113000
16000169993654.0416000650006599913331.976500011400011499922141.70114000
17000179994064.0417000660006699913531.976600011500011599922311.70115000
18000189994463.7618000670006799913731.936700011600011699922481.70116000
19000199994841.7219000680006899913921.896800011700011799922651.70117000
20000209995011.7220000690006999914111.896900011800011899922821.70118000
21000219995181.7221000700007099914301.787000011900011999922991.70119000
22000229995351.7222000710007199914481.787100012000012099923161.70120000
23000239995521.7223000720007299914651.787200012100012199923331.70121000
24000249995691.7224000730007399914831.787300012200012299923501.70122000
25000259995871.7225000740007499915011.787400012300012399923671.70123000
26000269996041.7226000750007599915191.787500012400012499923841.70124000
27000279996211.5327000760007699915371.787600012500012599924011.70125000
28000289996361.2128000770007799915541.787700012600012699924181.70126000
29000299996481.1129000780007899915721.787800012700012799924351.70127000
30000309996601.0530000790007999915901.787900012800012899924521.70128000
31000319996701.0531000800008099916081.788000012900012999924691.70129000
32000329996811.5532000810008199916261.788100013000013099924861.70130000
33000339996961.7133000820008299916441.788200013100013199925031.70131000
34000349997131.7134000830008399916611.788300013200013299925201.70132000
35000359997301.6435000840008499916791.788400013300013399925371.70133000
36000369997471.7836000850008599916971.788500013400013499925541.70134000
37000379997641.9037000860008699917151.788600013500013599925711.70135000
38000389997831.9038000870008799917331.788700013600013699925881.70136000
39000399998021.9639000880008899917511.788800013700013799926051.70137000
40000409998222.0340000890008999917681.788900013800013899926221.70138000
41000419998422.1041000900009099917861.789000013900013999926391.70139000
42000429998632.1042000910009199918041.789100014000014099926561.70140000
43000439998842.1043000920009299918221.789200014100014199926731.70141000
44000449999052.1044000930009399918401.789300014200014299926901.70142000
45000459999262.1045000940009499918571.789400014300014399927071.70143000
46000469999472.1046000950009599918751.789500014400014499927241.70144000
47000479999682.1047000960009699918931.789600014500014599927411.70145000
48000489999892.1048000970009799919111.789700014600014699927581.70146000
490004999910102.1049000980009899919291.789800014700014799927751.70147000
500005099910312.1050000990009999919471.789900014800014899927921.70148000
510005199910522.105100010000010099919641.7810000014900014999928091.70149000
520005299910732.105200010100010199919821.78101000150000or greater/28261.70150000
530005399910942.105300010200010299920001.78102000ou plus
540005499911152.105400010300010399920181.78103000
550005599911362.005500010400010499920361.78104000

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913122.205600010500010599923222.01105000
8000899903.818000570005799913342.205700010600010699923432.01106000
90009999385.169000580005899913562.205800010700010799923632.01107000
1000010999905.1610000590005999913782.205900010800010899923832.01108000
11000119991415.1611000600006099914002.206000010900010999924032.01109000
12000129991935.0612000610006199914222.206100011000011099924232.01110000
13000139992444.0713000620006299914442.206200011100011199924432.01111000
14000149992844.0414000630006399914662.206300011200011299924632.01112000
15000159993254.0415000640006499914882.206400011300011399924831.99113000
16000169993654.0416000650006599915102.206500011400011499925031.92114000
17000179994064.0417000660006699915322.206600011500011599925221.92115000
18000189994464.0418000670006799915542.176700011600011699925421.92116000
19000199994864.0419000680006899915762.136800011700011799925611.92117000
20000209995274.0420000690006999915972.136900011800011899925801.92118000
21000219995674.0421000700007099916192.017000011900011999925991.92119000
22000229996082.9122000710007199916392.017100012000012099926181.92120000
23000239996372.0223000720007299916592.017200012100012199926371.92121000
24000249996572.0224000730007399916792.017300012200012299926571.92122000
25000259996772.0225000740007499916992.017400012300012399926761.92123000
26000269996972.0226000750007599917192.017500012400012499926951.92124000
27000279997181.8327000760007699917392.017600012500012599927141.92125000
28000289997361.4928000770007799917592.017700012600012699927331.92126000
29000299997511.3729000780007899917802.017800012700012799927531.92127000
30000309997641.3130000790007999918002.017900012800012899927721.92128000
31000319997781.3131000800008099918202.018000012900012999927911.92129000
32000329997911.3132000810008199918402.018100013000013099928101.92130000
33000339998041.3133000820008299918602.018200013100013199928291.92131000
34000349998171.7934000830008399918802.018300013200013299928481.92132000
35000359998351.8335000840008499919002.018400013300013399928681.92133000
36000369998532.0036000850008599919202.018500013400013499928871.92134000
37000379998732.1337000860008699919402.018600013500013599929061.92135000
38000389998942.1338000870008799919612.018700013600013699929251.92136000
39000399999162.1939000880008899919812.018800013700013799929441.92137000
40000409999372.2740000890008999920012.018900013800013899929641.92138000
41000419999602.3541000900009099920212.019000013900013999929831.92139000
42000429999842.3542000910009199920412.019100014000014099930021.92140000
430004399910072.3543000920009299920612.019200014100014199930211.92141000
440004499910312.3544000930009399920812.019300014200014299930401.92142000
450004599910542.3545000940009499921012.019400014300014399930591.92143000
460004699910782.3546000950009599921212.019500014400014499930791.92144000
470004799911012.3547000960009699921412.019600014500014599930981.92145000
480004899911252.3548000970009799921622.019700014600014699931171.92146000
490004999911482.3549000980009899921822.019800014700014799931361.92147000
500005099911722.3550000990009999922022.019900014800014899931551.92148000
510005199911952.355100010000010099922222.0110000014900014999931751.92149000
520005299912192.355200010100010199922422.01101000150000or greater/31941.92150000
530005399912422.355300010200010299922622.01102000ou plus
540005499912662.355400010300010399922822.01103000
550005599912892.255500010400010499923022.01104000

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699914442.405600010500010599925502.20105000
8000899903.818000570005799914682.405700010600010699925722.20106000
90009999385.169000580005899914922.405800010700010799925942.20107000
1000010999905.1610000590005999915162.405900010800010899926162.20108000
11000119991415.1611000600006099915402.406000010900010999926382.20109000
12000129991935.0612000610006199915642.406100011000011099926602.20110000
13000139992444.0713000620006299915882.406200011100011199926822.20111000
14000149992844.0414000630006399916122.406300011200011299927042.20112000
15000159993254.0415000640006499916362.406400011300011399927262.18113000
16000169993654.0416000650006599916602.406500011400011499927482.10114000
17000179994064.0417000660006699916842.406600011500011599927692.10115000
18000189994464.0418000670006799917082.376700011600011699927902.10116000
19000199994864.0419000680006899917322.346800011700011799928112.10117000
20000209995274.0420000690006999917552.346900011800011899928322.10118000
21000219995674.0421000700007099917792.207000011900011999928532.10119000
22000229996084.0422000710007199918012.207100012000012099928742.10120000
23000239996484.0423000720007299918232.207200012100012199928952.10121000
24000249996884.0424000730007399918452.207300012200012299929162.10122000
25000259997294.0425000740007499918672.207400012300012399929372.10123000
26000269997693.0126000750007599918892.207500012400012499929582.10124000
27000279997992.0827000760007699919112.207600012500012599929792.10125000
28000289998201.7328000770007799919332.207700012600012699930002.10126000
29000299998371.6029000780007899919552.207800012700012799930212.10127000
30000309998531.5230000790007999919772.207900012800012899930422.10128000
31000319998691.5231000800008099919992.208000012900012999930642.10129000
32000329998841.5232000810008199920212.208100013000013099930852.10130000
33000339998991.5233000820008299920432.208200013100013199931062.10131000
34000349999141.5234000830008399920652.208300013200013299931272.10132000
35000359999291.5035000840008499920872.208400013300013399931482.10133000
36000369999442.0336000850008599921092.208500013400013499931692.10134000
37000379999652.3237000860008699921312.208600013500013599931902.10135000
38000389999882.3238000870008799921532.208700013600013699932112.10136000
390003999910112.3939000880008899921752.208800013700013799932322.10137000
400004099910352.4840000890008999921972.208900013800013899932532.10138000
410004199910602.5741000900009099922192.209000013900013999932742.10139000
420004299910862.5742000910009199922412.209100014000014099932952.10140000
430004399911112.5743000920009299922632.209200014100014199933162.10141000
440004499911372.5744000930009399922862.209300014200014299933372.10142000
450004599911632.5745000940009499923082.209400014300014399933582.10143000
460004699911882.5746000950009599923302.209500014400014499933792.10144000
470004799912142.5747000960009699923522.209600014500014599934002.10145000
480004899912402.5748000970009799923742.209700014600014699934212.10146000
490004999912652.5749000980009899923962.209800014700014799934422.10147000
500005099912912.5750000990009999924182.209900014800014899934632.10148000
510005199913172.575100010000010099924402.2010000014900014999934842.10149000
520005299913422.575200010100010199924622.20101000150000or greater/35052.10150000
530005399913682.575300010200010299924842.20102000ou plus
540005499913942.575400010300010399925062.20103000
550005599914192.455500010400010499925282.20104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[NOVA SCOTIA/NOUVELLE-ÉCOSSE]

Province: Nova Scotia/Nouvelle-Écosse

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569994880.88560001050001059998780.76105000
8000899900.93800057000579994970.88570001060001069998850.76106000
9000999991.86900058000589995050.88580001070001079998930.76107000
1000010999281.861000059000599995140.86590001080001089999010.76108000
1100011999461.861100060000609995230.85600001090001099999080.76109000
1200012999651.861200061000619995310.85610001100001109999160.76110000
1300013999841.861300062000629995400.85620001110001119999230.76111000
14000149991021.861400063000639995480.85630001120001129999310.76112000
15000159991211.861500064000649995570.85640001130001139999390.75113000
16000169991390.451600065000659995650.85650001140001149999460.72114000
17000179991440.451700066000669995740.85660001150001159999530.72115000
18000189991480.451800067000679995820.85670001160001169999610.72116000
19000199991530.881900068000689995910.85680001170001179999680.72117000
20000209991610.902000069000699995990.85690001180001189999750.72118000
21000219991701.152100070000709996080.80700001190001199999820.72119000
22000229991821.152200071000719996160.80710001200001209999890.72120000
23000239991931.152300072000729996240.80720001210001219999960.72121000
24000249992051.152400073000739996320.807300012200012299910040.72122000
25000259992161.152500074000749996400.807400012300012399910110.72123000
26000269992281.152600075000759996480.807500012400012499910180.72124000
27000279992390.972700076000769996560.807600012500012599910250.72125000
28000289992490.972800077000779996640.807700012600012699910320.72126000
29000299992590.892900078000789996710.807800012700012799910400.72127000
30000309992680.823000079000799996790.807900012800012899910470.72128000
31000319992760.823100080000809996870.808000012900012999910540.72129000
32000329992840.823200081000819996950.808100013000013099910610.72130000
33000339992920.823300082000829997030.738200013100013199910680.72131000
34000349993000.823400083000839997110.728300013200013299910760.72132000
35000359993080.743500084000849997180.728400013300013399910830.72133000
36000369993160.783600085000859997250.758500013400013499910900.72134000
37000379993240.803700086000869997320.778600013500013599910970.72135000
38000389993320.803800087000879997400.778700013600013699911040.72136000
39000399993400.823900088000889997480.778800013700013799911110.72137000
40000409993480.854000089000899997560.778900013800013899911190.72138000
41000419993560.884100090000909997630.779000013900013999911260.72139000
42000429993650.884200091000919997710.779100014000014099911330.72140000
43000439993740.884300092000929997790.779200014100014199911400.72141000
44000449993830.884400093000939997870.769300014200014299911470.72142000
45000459993910.884500094000949997940.769400014300014399911550.72143000
46000469994000.884600095000959998020.769500014400014499911620.72144000
47000479994090.884700096000969998090.769600014500014599911690.72145000
48000489994180.884800097000979998170.769700014600014699911760.72146000
49000499994260.884900098000989998250.769800014700014799911830.72147000
50000509994350.885000099000999998320.769900014800014899911910.72148000
51000519994440.88510001000001009998400.7610000014900014999911980.72149000
52000529994530.88520001010001019998470.76101000150000or greater/12050.72150000
53000539994620.88530001020001029998550.76102000ou plus
54000549994700.88540001030001039998630.76103000
55000559994790.88550001040001049998700.76104000

Province: Nova Scotia/Nouvelle-Écosse

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569997961.365600010500010599914041.18105000
8000899901.75800057000579998101.365700010600010699914161.18106000
90009999174.34900058000589998241.365800010700010799914281.18107000
1000010999614.341000059000599998371.335900010800010899914401.18108000
11000119991044.011100060000609998511.336000010900010999914521.18109000
12000129991443.901200061000619998641.336100011000011099914641.18110000
13000139991833.821300062000629998771.336200011100011199914751.18111000
14000149992222.371400063000639998901.336300011200011299914871.18112000
15000159992450.661500064000649999041.336400011300011399914991.17113000
16000169992521.001600065000659999171.336500011400011499915111.12114000
17000179992621.001700066000669999301.336600011500011599915221.12115000
18000189992721.001800067000679999431.336700011600011699915331.12116000
19000199992821.001900068000689999571.336800011700011799915441.12117000
20000209992921.282000069000699999701.336900011800011899915551.12118000
21000219993051.672100070000709999831.247000011900011999915671.12119000
22000229993211.672200071000719999961.247100012000012099915781.12120000
23000239993381.6723000720007299910081.247200012100012199915891.12121000
24000249993551.6724000730007399910201.247300012200012299916001.12122000
25000259993711.6725000740007499910331.247400012300012399916111.12123000
26000269993881.6726000750007599910451.247500012400012499916231.12124000
27000279994051.6727000760007699910571.247600012500012599916341.12125000
28000289994211.6728000770007799910701.247700012600012699916451.12126000
29000299994381.5429000780007899910821.247800012700012799916561.12127000
30000309994531.3230000790007999910951.247900012800012899916671.12128000
31000319994671.2731000800008099911071.248000012900012999916781.12129000
32000329994791.2732000810008199911191.248100013000013099916901.12130000
33000339994921.2733000820008299911321.178200013100013199917011.12131000
34000349995051.2734000830008399911431.158300013200013299917121.12132000
35000359995171.1435000840008499911551.158400013300013399917231.12133000
36000369995291.2236000850008599911661.188500013400013499917341.12134000
37000379995411.2537000860008699911781.208600013500013599917461.12135000
38000389995541.2538000870008799911901.208700013600013699917571.12136000
39000399995661.2839000880008899912021.208800013700013799917681.12137000
40000409995791.3240000890008999912141.208900013800013899917791.12138000
41000419995921.3641000900009099912261.209000013900013999917901.12139000
42000429996061.3642000910009199912381.209100014000014099918011.12140000
43000439996191.3643000920009299912501.209200014100014199918131.12141000
44000449996331.3644000930009399912621.189300014200014299918241.12142000
45000459996471.3645000940009499912741.189400014300014399918351.12143000
46000469996601.3646000950009599912861.189500014400014499918461.12144000
47000479996741.3647000960009699912981.189600014500014599918571.12145000
48000489996871.3648000970009799913101.189700014600014699918691.12146000
49000499997011.3649000980009899913221.189800014700014799918801.12147000
50000509997151.3650000990009999913331.189900014800014899918911.12148000
51000519997281.365100010000010099913451.1810000014900014999919021.12149000
52000529997421.365200010100010199913571.18101000150000or greater/19131.12150000
53000539997561.365300010200010299913691.18102000ou plus
54000549997691.365400010300010399913811.18103000
55000559997831.365500010400010499913931.18104000

Province: Nova Scotia/Nouvelle-Écosse

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699910431.755600010500010599918261.52105000
8000899901.888000570005799910611.755700010600010699918411.52106000
90009999194.689000580005899910781.755800010700010799918561.52107000
1000010999664.6810000590005999910961.715900010800010899918711.52108000
11000119991124.3211000600006099911131.706000010900010999918871.52109000
12000129991564.2012000610006199911301.706100011000011099919021.52110000
13000139991984.1113000620006299911471.706200011100011199919171.52111000
14000149992394.0814000630006399911641.706300011200011299919321.52112000
15000159992803.7915000640006499911811.706400011300011399919471.50113000
16000169993173.7916000650006599911981.706500011400011499919621.44114000
17000179993551.5517000660006699912151.706600011500011599919771.44115000
18000189993711.4418000670006799912321.706700011600011699919911.44116000
19000199993851.4419000680006899912491.706800011700011799920061.44117000
20000209994001.4420000690006999912661.706900011800011899920201.44118000
21000219994141.8821000700007099912831.597000011900011999920341.44119000
22000229994332.0822000710007199912991.597100012000012099920491.44120000
23000239994542.0823000720007299913151.597200012100012199920631.44121000
24000249994752.0824000730007399913311.597300012200012299920771.44122000
25000259994952.0825000740007499913471.597400012300012399920921.44123000
26000269995162.0826000750007599913631.597500012400012499921061.44124000
27000279995372.0827000760007699913791.597600012500012599921211.44125000
28000289995582.0828000770007799913951.597700012600012699921351.44126000
29000299995791.9329000780007899914111.597800012700012799921491.44127000
30000309995981.7730000790007999914271.597900012800012899921641.44128000
31000319996161.7731000800008099914431.598000012900012999921781.44129000
32000329996331.7732000810008199914591.598100013000013099921921.44130000
33000339996511.7233000820008299914751.528200013100013199922071.44131000
34000349996681.6334000830008399914901.508300013200013299922211.44132000
35000359996851.4735000840008499915051.508400013300013399922361.44133000
36000369996991.5736000850008599915201.538500013400013499922501.44134000
37000379997151.6137000860008699915351.558600013500013599922641.44135000
38000389997311.6138000870008799915501.558700013600013699922791.44136000
39000399997471.6539000880008899915661.558800013700013799922931.44137000
40000409997641.7040000890008999915811.558900013800013899923071.44138000
41000419997811.7541000900009099915971.559000013900013999923221.44139000
42000429997981.7542000910009199916121.559100014000014099923361.44140000
43000439998161.7543000920009299916281.559200014100014199923511.44141000
44000449998331.7544000930009399916431.529300014200014299923651.44142000
45000459998511.7545000940009499916581.529400014300014399923791.44143000
46000469998681.7546000950009599916741.529500014400014499923941.44144000
47000479998861.7547000960009699916891.529600014500014599924081.44145000
48000489999031.7548000970009799917041.529700014600014699924221.44146000
49000499999211.7549000980009899917191.529800014700014799924371.44147000
50000509999381.7550000990009999917341.529900014800014899924511.44148000
51000519999561.755100010000010099917501.5210000014900014999924661.44149000
52000529999731.755200010100010199917651.52101000150000or greater/24801.44150000
53000539999911.755300010200010299917801.52102000ou plus
540005499910081.755400010300010399917951.52103000
550005599910261.755500010400010499918101.52104000

Province: Nova Scotia/Nouvelle-Écosse

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699912452.075600010500010599921701.80105000
8000899902.018000570005799912662.075700010600010699921881.80106000
90009999205.019000580005899912872.075800010700010799922061.80107000
1000010999705.0110000590005999913082.025900010800010899922241.80108000
11000119991204.6311000600006099913282.016000010900010999922421.80109000
12000129991674.5012000610006199913482.016100011000011099922601.80110000
13000139992124.4113000620006299913682.016200011100011199922781.80111000
14000149992564.3714000630006399913882.016300011200011299922961.80112000
15000159992994.0615000640006499914082.016400011300011399923141.78113000
16000169993404.0616000650006599914282.016500011400011499923321.70114000
17000179993814.0617000660006699914492.016600011500011599923491.70115000
18000189994214.0618000670006799914692.016700011600011699923661.70116000
19000199994622.5919000680006899914892.016800011700011799923831.70117000
20000209994881.8020000690006999915092.016900011800011899924001.70118000
21000219995062.0921000700007099915291.887000011900011999924171.70119000
22000229995272.1622000710007199915481.887100012000012099924341.70120000
23000239995482.4223000720007299915671.887200012100012199924511.70121000
24000249995732.4224000730007399915861.887300012200012299924681.70122000
25000259995972.4225000740007499916041.887400012300012399924851.70123000
26000269996212.4226000750007599916231.887500012400012499925021.70124000
27000279996452.4227000760007699916421.887600012500012599925191.70125000
28000289996702.4228000770007799916611.887700012600012699925361.70126000
29000299996942.2429000780007899916801.887800012700012799925531.70127000
30000309997162.0630000790007999916981.887900012800012899925701.70128000
31000319997372.0631000800008099917171.888000012900012999925871.70129000
32000329997572.0632000810008199917361.888100013000013099926041.70130000
33000339997782.0633000820008299917551.818200013100013199926211.70131000
34000349997992.0634000830008399917731.798300013200013299926381.70132000
35000359998191.8735000840008499917911.798400013300013399926551.70133000
36000369998381.9736000850008599918091.818500013400013499926721.70134000
37000379998571.9037000860008699918271.838600013500013599926891.70135000
38000389998761.9038000870008799918451.838700013600013699927061.70136000
39000399998951.9539000880008899918631.838800013700013799927231.70137000
40000409999152.0140000890008999918821.838900013800013899927401.70138000
41000419999352.0741000900009099919001.839000013900013999927571.70139000
42000429999562.0742000910009199919181.839100014000014099927741.70140000
43000439999762.0743000920009299919361.839200014100014199927911.70141000
44000449999972.0744000930009399919551.809300014200014299928081.70142000
450004599910182.0745000940009499919731.809400014300014399928251.70143000
460004699910382.0746000950009599919911.809500014400014499928421.70144000
470004799910592.0747000960009699920091.809600014500014599928591.70145000
480004899910802.0748000970009799920271.809700014600014699928761.70146000
490004999911012.0749000980009899920451.809800014700014799928931.70147000
500005099911212.0750000990009999920631.809900014800014899929101.70148000
510005199911422.075100010000010099920811.8010000014900014999929271.70149000
520005299911632.075200010100010199920991.80101000150000or greater/29441.70150000
530005399911832.075300010200010299921161.80102000ou plus
540005499912042.075400010300010399921341.80103000
550005599912252.075500010400010499921521.80104000

Province: Nova Scotia/Nouvelle-Écosse

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699914142.345600010500010599924582.03105000
8000899902.018000570005799914372.345700010600010699924782.03106000
90009999205.019000580005899914602.345800010700010799924982.03107000
1000010999705.0110000590005999914842.285900010800010899925182.03108000
11000119991204.6311000600006099915072.276000010900010999925392.03109000
12000129991674.5012000610006199915292.276100011000011099925592.03110000
13000139992124.4113000620006299915522.276200011100011199925792.03111000
14000149992564.3714000630006399915752.276300011200011299926002.03112000
15000159992994.0615000640006499915982.276400011300011399926202.01113000
16000169993404.0616000650006599916202.276500011400011499926401.92114000
17000179993814.0617000660006699916432.276600011500011599926591.92115000
18000189994214.0618000670006799916662.276700011600011699926781.92116000
19000199994624.0619000680006899916882.276800011700011799926971.92117000
20000209995034.0620000690006999917112.276900011800011899927171.92118000
21000219995434.3721000700007099917342.127000011900011999927361.92119000
22000229995874.3522000710007199917552.127100012000012099927551.92120000
23000239996302.4023000720007299917762.127200012100012199927741.92121000
24000249996552.6924000730007399917982.127300012200012299927931.92122000
25000259996812.7125000740007499918192.127400012300012399928121.92123000
26000269997092.7126000750007599918402.127500012400012499928321.92124000
27000279997362.7127000760007699918612.127600012500012599928511.92125000
28000289997632.7128000770007799918822.127700012600012699928701.92126000
29000299997902.5029000780007899919042.127800012700012799928891.92127000
30000309998152.2930000790007999919252.127900012800012899929081.92128000
31000319998382.2931000800008099919462.128000012900012999929271.92129000
32000329998612.2932000810008199919672.128100013000013099929471.92130000
33000339998842.2933000820008299919892.048200013100013199929661.92131000
34000349999072.2934000830008399920092.028300013200013299929851.92132000
35000359999292.0835000840008499920292.028400013300013399930041.92133000
36000369999502.2136000850008599920502.048500013400013499930231.92134000
37000379999722.2637000860008699920702.068600013500013599930421.92135000
38000389999952.2638000870008799920912.068700013600013699930621.92136000
390003999910172.3139000880008899921112.068800013700013799930811.92137000
400004099910412.2940000890008999921322.068900013800013899931001.92138000
410004199910642.3441000900009099921522.069000013900013999931191.92139000
420004299910872.3442000910009199921732.069100014000014099931381.92140000
430004399911102.3443000920009299921942.069200014100014199931571.92141000
440004499911342.3444000930009399922142.039300014200014299931771.92142000
450004599911572.3445000940009499922352.039400014300014399931961.92143000
460004699911802.3446000950009599922552.039500014400014499932151.92144000
470004799912042.3447000960009699922752.039600014500014599932341.92145000
480004899912272.3448000970009799922952.039700014600014699932531.92146000
490004999912502.3449000980009899923162.039800014700014799932721.92147000
500005099912742.3450000990009999923362.039900014800014899932921.92148000
510005199912972.345100010000010099923562.0310000014900014999933111.92149000
520005299913202.345200010100010199923772.03101000150000or greater/33301.92150000
530005399913442.345300010200010299923972.03102000ou plus
540005499913672.345400010300010399924172.03103000
550005599913902.345500010400010499924372.03104000

Province: Nova Scotia/Nouvelle-Écosse

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699915562.565600010500010599927012.22105000
8000899902.018000570005799915822.565700010600010699927232.22106000
90009999205.019000580005899916072.565800010700010799927452.22107000
1000010999705.0110000590005999916332.505900010800010899927672.22108000
11000119991204.6311000600006099916582.496000010900010999927902.22109000
12000129991674.5012000610006199916832.496100011000011099928122.22110000
13000139992124.4113000620006299917082.496200011100011199928342.22111000
14000149992564.3714000630006399917332.496300011200011299928562.22112000
15000159992994.0615000640006499917582.496400011300011399928792.20113000
16000169993404.0616000650006599917832.496500011400011499929002.10114000
17000179993814.0617000660006699918072.496600011500011599929222.10115000
18000189994214.0618000670006799918322.496700011600011699929432.10116000
19000199994624.0619000680006899918572.496800011700011799929642.10117000
20000209995034.0620000690006999918822.496900011800011899929852.10118000
21000219995434.3721000700007099919072.337000011900011999930062.10119000
22000229995874.3722000710007199919302.337100012000012099930272.10120000
23000239996314.3723000720007299919542.337200012100012199930482.10121000
24000249996744.3724000730007399919772.337300012200012299930692.10122000
25000259997184.3725000740007499920002.337400012300012399930902.10123000
26000269997624.3726000750007599920232.337500012400012499931112.10124000
27000279998063.5827000760007699920472.337600012500012599931322.10125000
28000289998412.9528000770007799920702.337700012600012699931532.10126000
29000299998712.7229000780007899920932.337800012700012799931742.10127000
30000309998982.5030000790007999921172.337900012800012899931952.10128000
31000319999232.5031000800008099921402.338000012900012999932162.10129000
32000329999482.5032000810008199921632.338100013000013099932372.10130000
33000339999732.5033000820008299921862.258200013100013199932582.10131000
34000349999982.5034000830008399922092.228300013200013299932792.10132000
350003599910232.2635000840008499922312.228400013300013399933002.10133000
360003699910452.4036000850008599922532.248500013400013499933212.10134000
370003799910692.4537000860008699922762.268600013500013599933422.10135000
380003899910942.4538000870008799922982.268700013600013699933632.10136000
390003999911192.5239000880008899923212.268800013700013799933842.10137000
400004099911442.5940000890008999923442.268900013800013899934052.10138000
410004199911702.6741000900009099923662.269000013900013999934262.10139000
420004299911962.6742000910009199923892.269100014000014099934472.10140000
430004399912232.6143000920009299924112.269200014100014199934682.10141000
440004499912492.5644000930009399924342.239300014200014299934892.10142000
450004599912752.5645000940009499924562.229400014300014399935102.10143000
460004699913002.5646000950009599924782.229500014400014499935312.10144000
470004799913262.5647000960009699925012.229600014500014599935522.10145000
480004899913512.5648000970009799925232.229700014600014699935732.10146000
490004999913772.5649000980009899925452.229800014700014799935942.10147000
500005099914032.5650000990009999925672.229900014800014899936152.10148000
510005199914282.565100010000010099925902.2210000014900014999936362.10149000
520005299914542.565200010100010199926122.22101000150000or greater/36572.10150000
530005399914792.565300010200010299926342.22102000ou plus
540005499915052.565400010300010399926562.22103000
550005599915312.565500010400010499926782.22104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[NEW BRUNSWICK/NOUVEAU-BRUNSWICK]

Province: New Brunswick/Nouveau-Brunswick

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569994850.88560001050001059998860.78105000
8000899900.93800057000579994940.88570001060001069998940.78106000
9000999991.87900058000589995030.88580001070001079999010.78107000
1000010999281.871000059000599995110.88590001080001089999090.78108000
1100011999471.871100060000609995200.88600001090001099999170.78109000
1200012999651.871200061000619995290.88610001100001109999250.78110000
1300013999841.871300062000629995380.88620001110001119999330.78111000
14000149991031.871400063000639995460.88630001120001129999400.78112000
15000159991211.871500064000649995550.86640001130001139999480.77113000
16000169991400.401600065000659995640.85650001140001149999560.74114000
17000179991440.401700066000669995720.85660001150001159999630.74115000
18000189991480.401800067000679995810.85670001160001169999710.74116000
19000199991520.401900068000689995890.85680001170001179999780.74117000
20000209991560.492000069000699995980.85690001180001189999850.74118000
21000219991610.962100070000709996060.80700001190001199999930.74119000
22000229991711.132200071000719996140.807100012000012099910000.74120000
23000239991821.132300072000729996220.807200012100012199910080.74121000
24000249991931.132400073000739996300.807300012200012299910150.74122000
25000259992051.132500074000749996380.807400012300012399910220.74123000
26000269992161.132600075000759996460.807500012400012499910300.74124000
27000279992271.132700076000769996540.807600012500012599910370.74125000
28000289992391.132800077000779996620.807700012600012699910450.74126000
29000299992501.092900078000789996700.807800012700012799910520.74127000
30000309992611.053000079000799996780.807900012800012899910590.74128000
31000319992720.893100080000809996860.808000012900012999910670.74129000
32000329992800.833200081000819996940.808100013000013099910740.74130000
33000339992890.823300082000829997020.808200013100013199910810.74131000
34000349992970.823400083000839997100.808300013200013299910890.74132000
35000359993050.743500084000849997180.808400013300013399910960.74133000
36000369993130.793600085000859997260.808500013400013499911040.74134000
37000379993200.813700086000869997340.808600013500013599911110.74135000
38000389993290.813800087000879997420.808700013600013699911180.74136000
39000399993370.833900088000889997500.808800013700013799911260.74137000
40000409993450.854000089000899997580.808900013800013899911330.74138000
41000419993530.884100090000909997660.809000013900013999911410.74139000
42000429993620.884200091000919997740.809100014000014099911480.74140000
43000439993710.884300092000929997820.809200014100014199911550.74141000
44000449993800.884400093000939997900.809300014200014299911630.74142000
45000459993880.884500094000949997980.809400014300014399911700.74143000
46000469993970.884600095000959998060.809500014400014499911770.74144000
47000479994060.884700096000969998140.809600014500014599911850.74145000
48000489994150.884800097000979998220.809700014600014699911920.74146000
49000499994240.884900098000989998300.809800014700014799912000.74147000
50000509994320.885000099000999998380.809900014800014899912070.74148000
51000519994410.88510001000001009998460.8010000014900014999912140.74149000
52000529994500.88520001010001019998540.80101000150000or greater/12220.74150000
53000539994590.88530001020001029998620.80102000ou plus
54000549994670.88540001030001039998700.80103000
55000559994760.88550001040001049998780.79104000

Province: New Brunswick/Nouveau-Brunswick

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569997941.375600010500010599914181.21105000
8000899901.75800057000579998081.375700010600010699914301.21106000
90009999174.34900058000589998221.365800010700010799914421.21107000
1000010999614.341000059000599998351.375900010800010899914541.21108000
11000119991044.341100060000609998491.376000010900010999914661.21109000
12000129991484.331200061000619998631.376100011000011099914791.21110000
13000139991913.501300062000629998761.376200011100011199914911.21111000
14000149992262.051400063000639998901.376300011200011299915031.21112000
15000159992470.621500064000649999041.346400011300011399915151.20113000
16000169992530.951600065000659999171.336500011400011499915271.15114000
17000179992620.951700066000669999301.336600011500011599915381.15115000
18000189992720.951800067000679999441.336700011600011699915501.15116000
19000199992810.951900068000689999571.336800011700011799915611.15117000
20000209992911.032000069000699999701.336900011800011899915731.15118000
21000219993011.472100070000709999831.247000011900011999915841.15119000
22000229993161.652200071000719999961.247100012000012099915961.15120000
23000239993321.6523000720007299910081.247200012100012199916071.15121000
24000249993491.6524000730007399910211.247300012200012299916191.15122000
25000259993651.6525000740007499910331.247400012300012399916301.15123000
26000269993821.6526000750007599910451.247500012400012499916421.15124000
27000279993981.6527000760007699910581.247600012500012599916531.15125000
28000289994151.6528000770007799910701.247700012600012699916651.15126000
29000299994311.5829000780007899910831.247800012700012799916761.15127000
30000309994471.5330000790007999910951.247900012800012899916881.15128000
31000319994621.3931000800008099911081.248000012900012999916991.15129000
32000329994761.3032000810008199911201.248100013000013099917111.15130000
33000339994891.2833000820008299911321.248200013100013199917221.15131000
34000349995021.2834000830008399911451.248300013200013299917341.15132000
35000359995151.1535000840008499911571.248400013300013399917451.15133000
36000369995261.2236000850008599911701.248500013400013499917571.15134000
37000379995381.2537000860008699911821.248600013500013599917681.15135000
38000389995511.2538000870008799911941.248700013600013699917801.15136000
39000399995631.2939000880008899912071.248800013700013799917911.15137000
40000409995761.3340000890008999912191.248900013800013899918031.15138000
41000419995901.3741000900009099912321.249000013900013999918141.15139000
42000429996031.3742000910009199912441.249100014000014099918261.15140000
43000439996171.3643000920009299912571.249200014100014199918371.15141000
44000449996311.3744000930009399912691.249300014200014299918491.15142000
45000459996441.3745000940009499912811.249400014300014399918601.15143000
46000469996581.3746000950009599912941.249500014400014499918721.15144000
47000479996721.3747000960009699913061.249600014500014599918831.15145000
48000489996851.3748000970009799913191.249700014600014699918951.15146000
49000499996991.3649000980009899913311.249800014700014799919061.15147000
50000509997121.3750000990009999913441.249900014800014899919181.15148000
51000519997261.375100010000010099913561.2410000014900014999919291.15149000
52000529997401.375200010100010199913681.24101000150000or greater/19401.15150000
53000539997531.365300010200010299913811.24102000ou plus
54000549997671.375400010300010399913931.24103000
55000559997811.375500010400010499914061.23104000

Province: New Brunswick/Nouveau-Brunswick

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699910421.765600010500010599918441.56105000
8000899901.888000570005799910591.755700010600010699918591.56106000
90009999194.689000580005899910771.765800010700010799918751.56107000
1000010999664.6810000590005999910951.755900010800010899918901.56108000
11000119991124.6811000600006099911121.766000010900010999919061.56109000
12000129991594.6612000610006199911301.766100011000011099919221.56110000
13000139992063.7713000620006299911471.756200011100011199919371.56111000
14000149992433.7414000630006399911651.766300011200011299919531.56112000
15000159992813.7415000640006499911821.726400011300011399919681.54113000
16000169993183.7416000650006599912001.716500011400011499919841.48114000
17000179993561.5017000660006699912171.716600011500011599919991.48115000
18000189993711.3918000670006799912341.716700011600011699920131.48116000
19000199993851.3919000680006899912511.716800011700011799920281.48117000
20000209993991.4620000690006999912681.716900011800011899920431.48118000
21000219994131.8721000700007099912851.607000011900011999920581.48119000
22000229994322.0622000710007199913011.607100012000012099920721.48120000
23000239994532.0623000720007299913171.607200012100012199920871.48121000
24000249994732.0624000730007399913331.607300012200012299921021.48122000
25000259994942.0625000740007499913491.607400012300012399921171.48123000
26000269995142.0626000750007599913651.607500012400012499921321.48124000
27000279995352.0627000760007699913811.607600012500012599921461.48125000
28000289995562.0628000770007799913971.607700012600012699921611.48126000
29000299995761.9729000780007899914131.607800012700012799921761.48127000
30000309995961.9130000790007999914291.607900012800012899921911.48128000
31000319996151.7831000800008099914451.608000012900012999922051.48129000
32000329996331.6732000810008199914611.608100013000013099922201.48130000
33000339996501.6433000820008299914761.608200013100013199922351.48131000
34000349996661.6434000830008399914921.608300013200013299922501.48132000
35000359996821.4835000840008499915081.608400013300013399922641.48133000
36000369996971.5736000850008599915241.608500013400013499922791.48134000
37000379997131.6137000860008699915401.608600013500013599922941.48135000
38000389997291.6138000870008799915561.608700013600013699923091.48136000
39000399997451.6539000880008899915721.608800013700013799923231.48137000
40000409997621.7040000890008999915881.608900013800013899923381.48138000
41000419997791.7641000900009099916041.609000013900013999923531.48139000
42000429997961.7642000910009199916201.609100014000014099923681.48140000
43000439998141.7643000920009299916361.609200014100014199923831.48141000
44000449998311.7644000930009399916521.609300014200014299923971.48142000
45000459998491.7545000940009499916681.609400014300014399924121.48143000
46000469998661.7646000950009599916841.609500014400014499924271.48144000
47000479998841.7647000960009699917001.609600014500014599924421.48145000
48000489999011.7648000970009799917161.609700014600014699924561.48146000
49000499999191.7649000980009899917321.609800014700014799924711.48147000
50000509999371.7650000990009999917481.609900014800014899924861.48148000
51000519999541.765100010000010099917641.6010000014900014999925011.48149000
52000529999721.765200010100010199917801.60101000150000or greater/25151.48150000
53000539999891.765300010200010299917961.60102000ou plus
540005499910071.755400010300010399918121.60103000
550005599910241.765500010400010499918281.58104000

Province: New Brunswick/Nouveau-Brunswick

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699912442.075600010500010599921921.84105000
8000899902.018000570005799912652.075700010600010699922101.84106000
90009999205.019000580005899912862.075800010700010799922291.84107000
1000010999705.0110000590005999913072.075900010800010899922471.84108000
11000119991205.0111000600006099913272.076000010900010999922661.84109000
12000129991705.0012000610006199913482.076100011000011099922841.84110000
13000139992204.0413000620006299913692.076200011100011199923031.84111000
14000149992614.0114000630006399913902.076300011200011299923211.84112000
15000159993014.0115000640006499914102.046400011300011399923391.82113000
16000169993414.0116000650006599914312.026500011400011499923581.75114000
17000179993814.0117000660006699914512.026600011500011599923751.75115000
18000189994214.0118000670006799914712.026700011600011699923931.75116000
19000199994612.5519000680006899914912.026800011700011799924101.75117000
20000209994871.8220000690006999915112.026900011800011899924271.75118000
21000219995052.1921000700007099915321.897000011900011999924451.75119000
22000229995272.4022000710007199915501.897100012000012099924621.75120000
23000239995512.4023000720007299915691.897200012100012199924801.75121000
24000249995752.4024000730007399915881.897300012200012299924971.75122000
25000259995992.4025000740007499916071.897400012300012399925151.75123000
26000269996232.4026000750007599916261.897500012400012499925321.75124000
27000279996472.4027000760007699916451.897600012500012599925501.75125000
28000289996712.4028000770007799916641.897700012600012699925671.75126000
29000299996952.2929000780007899916831.897800012700012799925841.75127000
30000309997182.2230000790007999917011.897900012800012899926021.75128000
31000319997402.1131000800008099917201.898000012900012999926191.75129000
32000329997611.9732000810008199917391.898100013000013099926371.75130000
33000339997811.9433000820008299917581.898200013100013199926541.75131000
34000349998001.9434000830008399917771.898300013200013299926721.75132000
35000359998191.7535000840008499917961.898400013300013399926891.75133000
36000369998371.8636000850008599918151.898500013400013499927071.75134000
37000379998551.9137000860008699918341.898600013500013599927241.75135000
38000389998751.9138000870008799918521.898700013600013699927421.75136000
39000399998941.9539000880008899918711.898800013700013799927591.75137000
40000409999132.0140000890008999918901.898900013800013899927761.75138000
41000419999332.0741000900009099919091.899000013900013999927941.75139000
42000429999542.0742000910009199919281.899100014000014099928111.75140000
43000439999752.0743000920009299919471.899200014100014199928291.75141000
44000449999952.0744000930009399919661.899300014200014299928461.75142000
450004599910162.0745000940009499919841.899400014300014399928641.75143000
460004699910372.0746000950009599920031.899500014400014499928811.75144000
470004799910582.0747000960009699920221.899600014500014599928991.75145000
480004899910782.0748000970009799920411.899700014600014699929161.75146000
490004999910992.0749000980009899920601.899800014700014799929341.75147000
500005099911202.0750000990009999920791.899900014800014899929511.75148000
510005199911412.075100010000010099920981.8910000014900014999929681.75149000
520005299911612.075200010100010199921171.89101000150000or greater/29861.75150000
530005399911822.075300010200010299921351.89102000ou plus
540005499912032.075400010300010399921541.89103000
550005599912242.075500010400010499921731.87104000

Province: New Brunswick/Nouveau-Brunswick

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699914132.345600010500010599924822.08105000
8000899902.018000570005799914372.345700010600010699925032.08106000
90009999205.019000580005899914602.345800010700010799925242.08107000
1000010999705.0110000590005999914832.345900010800010899925452.08108000
11000119991205.0111000600006099915072.346000010900010999925652.08109000
12000129991705.0012000610006199915302.346100011000011099925862.08110000
13000139992204.0413000620006299915542.346200011100011199926072.08111000
14000149992614.0114000630006399915772.346300011200011299926282.08112000
15000159993014.0115000640006499916002.306400011300011399926492.06113000
16000169993414.0116000650006599916232.286500011400011499926691.97114000
17000179993814.0117000660006699916462.286600011500011599926891.97115000
18000189994214.0118000670006799916692.286700011600011699927081.97116000
19000199994614.0119000680006899916922.286800011700011799927281.97117000
20000209995024.0120000690006999917142.286900011800011899927481.97118000
21000219995424.1021000700007099917372.137000011900011999927681.97119000
22000229995834.3222000710007199917582.137100012000012099927871.97120000
23000239996263.3823000720007299917802.137200012100012199928071.97121000
24000249996602.6824000730007399918012.137300012200012299928271.97122000
25000259996862.6825000740007499918222.137400012300012399928461.97123000
26000269997132.6826000750007599918442.137500012400012499928661.97124000
27000279997402.6827000760007699918652.137600012500012599928861.97125000
28000289997672.6828000770007799918862.137700012600012699929051.97126000
29000299997942.5629000780007899919072.137800012700012799929251.97127000
30000309998192.4830000790007999919292.137900012800012899929451.97128000
31000319998442.3831000800008099919502.138000012900012999929641.97129000
32000329998682.2232000810008199919712.138100013000013099929841.97130000
33000339998902.1933000820008299919932.138200013100013199930041.97131000
34000349999122.1934000830008399920142.138300013200013299930231.97132000
35000359999341.9735000840008499920352.138400013300013399930431.97133000
36000369999532.1036000850008599920562.138500013400013499930631.97134000
37000379999742.1537000860008699920782.138600013500013599930831.97135000
38000389999962.1538000870008799920992.138700013600013699931021.97136000
390003999910172.2039000880008899921202.138800013700013799931221.97137000
400004099910392.2740000890008999921422.138900013800013899931421.97138000
410004199910622.3441000900009099921632.139000013900013999931611.97139000
420004299910862.3442000910009199921842.139100014000014099931811.97140000
430004399911092.3443000920009299922062.139200014100014199932011.97141000
440004499911322.3444000930009399922272.139300014200014299932201.97142000
450004599911562.3445000940009499922482.139400014300014399932401.97143000
460004699911792.3446000950009599922692.139500014400014499932601.97144000
470004799912032.3447000960009699922912.139600014500014599932791.97145000
480004899912262.3448000970009799923122.139700014600014699932991.97146000
490004999912492.3449000980009899923332.139800014700014799933191.97147000
500005099912732.3450000990009999923552.139900014800014899933391.97148000
510005199912962.345100010000010099923762.1310000014900014999933581.97149000
520005299913202.345200010100010199923972.13101000150000or greater/33781.97150000
530005399913432.345300010200010299924182.13102000ou plus
540005499913662.345400010300010399924402.13103000
550005599913902.345500010400010499924612.11104000

Province: New Brunswick/Nouveau-Brunswick

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699915562.565600010500010599927282.28105000
8000899902.018000570005799915822.565700010600010699927502.28106000
90009999205.019000580005899916072.575800010700010799927732.28107000
1000010999705.0110000590005999916332.565900010800010899927962.28108000
11000119991205.0111000600006099916592.576000010900010999928192.28109000
12000129991705.0012000610006199916842.576100011000011099928422.28110000
13000139992204.0413000620006299917102.576200011100011199928642.28111000
14000149992614.0114000630006399917352.566300011200011299928872.28112000
15000159993014.0115000640006499917612.526400011300011399929102.26113000
16000169993414.0116000650006599917862.506500011400011499929332.16114000
17000179993814.0117000660006699918112.506600011500011599929542.16115000
18000189994214.0118000670006799918362.506700011600011699929762.16116000
19000199994614.0119000680006899918612.506800011700011799929972.16117000
20000209995024.0120000690006999918862.506900011800011899930192.16118000
21000219995424.1021000700007099919112.337000011900011999930412.16119000
22000229995834.3222000710007199919342.337100012000012099930622.16120000
23000239996264.3223000720007299919582.337200012100012199930842.16121000
24000249996694.3224000730007399919812.337300012200012299931052.16122000
25000259997124.3225000740007499920042.337400012300012399931272.16123000
26000269997564.3226000750007599920282.337500012400012499931482.16124000
27000279997994.3227000760007699920512.337600012500012599931702.16125000
28000289998423.5128000770007799920742.337700012600012699931922.16126000
29000299998772.7929000780007899920982.337800012700012799932132.16127000
30000309999052.7030000790007999921212.337900012800012899932352.16128000
31000319999322.6131000800008099921442.338000012900012999932562.16129000
32000329999582.4432000810008199921682.338100013000013099932782.16130000
33000339999822.4033000820008299921912.338200013100013199933002.16131000
340003499910062.4034000830008399922142.338300013200013299933212.16132000
350003599910302.1635000840008499922382.338400013300013399933432.16133000
360003699910522.3036000850008599922612.338500013400013499933642.16134000
370003799910752.3637000860008699922842.338600013500013599933862.16135000
380003899910992.3638000870008799923082.338700013600013699934072.16136000
390003999911222.4239000880008899923312.338800013700013799934292.16137000
400004099911462.4940000890008999923542.338900013800013899934512.16138000
410004199911712.5741000900009099923782.339000013900013999934722.16139000
420004299911972.5642000910009199924012.339100014000014099934942.16140000
430004399912222.5743000920009299924252.339200014100014199935152.16141000
440004499912482.5744000930009399924482.339300014200014299935372.16142000
450004599912742.5645000940009499924712.339400014300014399935592.16143000
460004699912992.5746000950009599924952.339500014400014499935802.16144000
470004799913252.5647000960009699925182.339600014500014599936022.16145000
480004899913512.5648000970009799925412.339700014600014699936232.16146000
490004999913762.5749000980009899925652.339800014700014799936452.16147000
500005099914022.5750000990009999925882.339900014800014899936662.16148000
510005199914282.565100010000010099926112.3310000014900014999936882.16149000
520005299914532.565200010100010199926352.33101000150000or greater/37102.16150000
530005399914792.575300010200010299926582.33102000ou plus
540005499915052.565400010300010399926812.33103000
550005599915302.575500010400010499927052.32104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[MANITOBA]

Province: Manitoba

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569994810.89560001050001059998780.79105000
8000899900.93800057000579994900.89570001060001069998860.79106000
9000999991.55900058000589994980.89580001070001079998940.79107000
1000010999251.551000059000599995070.89590001080001089999020.79108000
1100011999401.551100060000609995160.89600001090001099999090.79109000
1200012999561.551200061000619995250.89610001100001109999170.79110000
1300013999721.551300062000629995340.89620001110001119999250.79111000
1400014999871.551400063000639995430.89630001120001129999330.79112000
15000159991031.551500064000649995520.89640001130001139999410.78113000
16000169991180.531600065000659995610.84650001140001149999490.74114000
17000179991230.661700066000669995690.84660001150001159999560.74115000
18000189991300.921800067000679995780.84670001160001169999630.74116000
19000199991390.971900068000689995860.84680001170001179999710.74117000
20000209991490.972000069000699995940.84690001180001189999780.74118000
21000219991580.972100070000709996030.79700001190001199999860.74119000
22000229991680.992200071000719996110.79710001200001209999930.74120000
23000239991781.012300072000729996190.797200012100012199910010.74121000
24000249991881.012400073000739996260.797300012200012299910080.74122000
25000259991981.012500074000749996340.797400012300012399910160.74123000
26000269992081.012600075000759996420.797500012400012499910230.74124000
27000279992191.012700076000769996500.797600012500012599910300.74125000
28000289992291.012800077000779996580.797700012600012699910380.74126000
29000299992390.972900078000789996660.797800012700012799910450.74127000
30000309992490.933000079000799996740.797900012800012899910530.74128000
31000319992580.903100080000809996810.798000012900012999910600.74129000
32000329992670.903200081000819996890.798100013000013099910680.74130000
33000339992760.903300082000829996970.798200013100013199910750.74131000
34000349992850.903400083000839997050.798300013200013299910830.74132000
35000359992940.823500084000849997130.798400013300013399910900.74133000
36000369993020.873600085000859997210.798500013400013499910970.74134000
37000379993110.893700086000869997290.798600013500013599911050.74135000
38000389993200.853800087000879997360.798700013600013699911120.74136000
39000399993280.873900088000889997440.798800013700013799911200.74137000
40000409993370.904000089000899997520.798900013800013899911270.74138000
41000419993460.924100090000909997600.799000013900013999911350.74139000
42000429993550.924200091000919997680.799100014000014099911420.74140000
43000439993640.924300092000929997760.799200014100014199911500.74141000
44000449993740.924400093000939997840.799300014200014299911570.74142000
45000459993830.894500094000949997910.799400014300014399911640.74143000
46000469993920.894600095000959997990.799500014400014499911720.74144000
47000479994010.894700096000969998070.799600014500014599911790.74145000
48000489994100.894800097000979998150.799700014600014699911870.74146000
49000499994180.894900098000989998230.799800014700014799911940.74147000
50000509994270.895000099000999998310.799900014800014899912020.74148000
51000519994360.89510001000001009998390.7910000014900014999912090.74149000
52000529994450.89520001010001019998460.79101000150000or greater/12170.74150000
53000539994540.89530001020001029998540.79102000ou plus
54000549994630.89540001030001039998620.79103000
55000559994720.89550001040001049998700.79104000

Province: Manitoba

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569997831.415600010500010599914071.22105000
8000899902.29800057000579997981.415700010600010699914191.22106000
90009999233.88900058000589998121.415800010700010799914321.22107000
1000010999623.691000059000599998261.415900010800010899914441.22108000
1100011999983.691100060000609998401.416000010900010999914561.22109000
12000129991353.691200061000619998541.416100011000011099914681.22110000
13000139991723.611300062000629998681.416200011100011199914811.22111000
14000149992081.411400063000639998821.416300011200011299914931.22112000
15000159992220.751500064000649998971.416400011300011399915051.21113000
16000169992301.081600065000659999111.346500011400011499915171.16114000
17000179992411.081700066000669999241.346600011500011599915291.16115000
18000189992521.081800067000679999371.346700011600011699915401.16116000
19000199992621.141900068000689999511.346800011700011799915521.16117000
20000209992741.352000069000699999641.346900011800011899915631.16118000
21000219992871.482100070000709999781.257000011900011999915751.16119000
22000229993021.512200071000719999901.257100012000012099915871.16120000
23000239993171.5323000720007299910031.257200012100012199915981.16121000
24000249993321.5324000730007399910151.257300012200012299916101.16122000
25000259993481.5325000740007499910281.257400012300012399916211.16123000
26000269993631.5326000750007599910401.227500012400012499916331.16124000
27000279993781.5327000760007699910531.227600012500012599916451.16125000
28000289993941.5328000770007799910651.227700012600012699916561.16126000
29000299994091.4629000780007899910771.227800012700012799916681.16127000
30000309994241.3930000790007999910891.227900012800012899916791.16128000
31000319994381.3631000800008099911011.228000012900012999916911.16129000
32000329994511.3632000810008199911141.228100013000013099917021.16130000
33000339994651.3633000820008299911261.228200013100013199917141.16131000
34000349994781.3634000830008399911381.228300013200013299917261.16132000
35000359994921.2335000840008499911501.228400013300013399917371.16133000
36000369995041.3036000850008599911631.228500013400013499917491.16134000
37000379995171.3337000860008699911751.228600013500013599917601.16135000
38000389995301.3338000870008799911871.228700013600013699917721.16136000
39000399995441.3739000880008899911991.228800013700013799917831.16137000
40000409995581.3940000890008999912121.228900013800013899917951.16138000
41000419995711.4141000900009099912241.229000013900013999918071.16139000
42000429995861.4142000910009199912361.229100014000014099918181.16140000
43000439996001.4143000920009299912481.229200014100014199918301.16141000
44000449996141.4144000930009399912601.229300014200014299918411.16142000
45000459996281.4145000940009499912731.229400014300014399918531.16143000
46000469996421.4146000950009599912851.229500014400014499918651.16144000
47000479996561.4147000960009699912971.229600014500014599918761.16145000
48000489996701.4148000970009799913091.229700014600014699918881.16146000
49000499996841.4149000980009899913221.229800014700014799918991.16147000
50000509996991.4150000990009999913341.229900014800014899919111.16148000
51000519997131.415100010000010099913461.2210000014900014999919221.16149000
52000529997271.415200010100010199913581.22101000150000or greater/19341.16150000
53000539997411.415300010200010299913711.22102000ou plus
54000549997551.415400010300010399913831.22103000
55000559997691.415500010400010499913951.22104000

Province: Manitoba

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699910231.815600010500010599918311.57105000
8000899902.468000570005799910411.815700010600010699918461.57106000
90009999254.179000580005899910591.815800010700010799918621.57107000
1000010999663.9710000590005999910771.815900010800010899918781.57108000
11000119991063.9711000600006099910951.816000010900010999918941.57109000
12000129991463.9712000610006199911131.816100011000011099919091.57110000
13000139991853.8813000620006299911311.816200011100011199919251.57111000
14000149992243.8514000630006399911491.816300011200011299919411.57112000
15000159992633.8515000640006499911671.816400011300011399919561.56113000
16000169993013.3216000650006599911851.716500011400011499919721.49114000
17000179993341.5217000660006699912021.716600011500011599919871.49115000
18000189993501.5218000670006799912191.716700011600011699920021.49116000
19000199993651.5819000680006899912361.716800011700011799920171.49117000
20000209993811.5820000690006999912541.716900011800011899920321.49118000
21000219993971.5821000700007099912711.607000011900011999920461.49119000
22000229994121.6122000710007199912871.607100012000012099920611.49120000
23000239994281.9323000720007299913031.607200012100012199920761.49121000
24000249994481.9524000730007399913191.607300012200012299920911.49122000
25000259994671.9525000740007499913351.607400012300012399921061.49123000
26000269994871.9526000750007599913511.607500012400012499921211.49124000
27000279995061.9527000760007699913671.607600012500012599921361.49125000
28000289995261.9528000770007799913831.607700012600012699921511.49126000
29000299995451.8629000780007899913991.607800012700012799921661.49127000
30000309995641.7730000790007999914151.607900012800012899921801.49128000
31000319995811.7231000800008099914311.608000012900012999921951.49129000
32000329995981.7232000810008199914471.608100013000013099922101.49130000
33000339996161.7233000820008299914631.608200013100013199922251.49131000
34000349996331.7234000830008399914791.608300013200013299922401.49132000
35000359996501.5635000840008499914951.608400013300013399922551.49133000
36000369996661.6536000850008599915111.608500013400013499922701.49134000
37000379996821.6937000860008699915271.608600013500013599922851.49135000
38000389996991.6938000870008799915431.608700013600013699923001.49136000
39000399997161.7339000880008899915591.608800013700013799923141.49137000
40000409997331.7840000890008999915751.608900013800013899923291.49138000
41000419997511.8341000900009099915911.609000013900013999923441.49139000
42000429997701.8342000910009199916071.609100014000014099923591.49140000
43000439997881.8143000920009299916231.609200014100014199923741.49141000
44000449998061.8144000930009399916391.609300014200014299923891.49142000
45000459998241.8145000940009499916551.609400014300014399924041.49143000
46000469998421.8146000950009599916711.609500014400014499924191.49144000
47000479998601.8147000960009699916871.609600014500014599924341.49145000
48000489998781.8148000970009799917031.609700014600014699924481.49146000
49000499998961.8149000980009899917191.609800014700014799924631.49147000
50000509999141.8150000990009999917351.609900014800014899924781.49148000
51000519999321.815100010000010099917511.6010000014900014999924931.49149000
52000529999501.815200010100010199917671.60101000150000or greater/25081.49150000
53000539999681.815300010200010299917831.60102000ou plus
54000549999861.815400010300010399917991.60103000
550005599910051.815500010400010499918151.60104000

Province: Manitoba

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699912182.135600010500010599921691.88105000
8000899902.648000570005799912402.135700010600010699921881.88106000
90009999264.479000580005899912612.135800010700010799922071.88107000
1000010999714.2510000590005999912822.135900010800010899922261.88108000
11000119991144.2511000600006099913032.136000010900010999922451.88109000
12000129991564.2512000610006199913252.136100011000011099922641.88110000
13000139991994.1613000620006299913462.136200011100011199922821.88111000
14000149992404.1314000630006399913672.136300011200011299923011.88112000
15000159992824.1315000640006499913882.136400011300011399923201.86113000
16000169993234.1316000650006599914102.016500011400011499923391.78114000
17000179993644.1317000660006699914302.016600011500011599923571.78115000
18000189994054.1318000670006799914502.016700011600011699923751.78116000
19000199994472.1719000680006899914702.016800011700011799923921.78117000
20000209994681.9420000690006999914902.016900011800011899924101.78118000
21000219994881.9421000700007099915101.887000011900011999924281.78119000
22000229995071.9722000710007199915291.887100012000012099924461.78120000
23000239995272.0023000720007299915481.887200012100012199924641.78121000
24000249995472.0024000730007399915671.887300012200012299924821.78122000
25000259995672.0725000740007499915861.887400012300012399924991.78123000
26000269995882.2826000750007599916041.887500012400012499925171.78124000
27000279996112.2827000760007699916231.887600012500012599925351.78125000
28000289996332.2828000770007799916421.887700012600012699925531.78126000
29000299996562.1829000780007899916611.887800012700012799925711.78127000
30000309996782.0730000790007999916801.887900012800012899925891.78128000
31000319996992.0231000800008099916991.888000012900012999926071.78129000
32000329997192.0232000810008199917171.888100013000013099926241.78130000
33000339997392.0233000820008299917361.888200013100013199926421.78131000
34000349997592.0234000830008399917551.888300013200013299926601.78132000
35000359997801.8335000840008499917741.888400013300013399926781.78133000
36000369997981.9436000850008599917931.888500013400013499926961.78134000
37000379998171.9937000860008699918121.888600013500013599927141.76135000
38000389998371.9938000870008799918301.888700013600013699927311.76136000
39000399998572.0339000880008899918491.888800013700013799927491.76137000
40000409998772.0940000890008999918681.888900013800013899927661.76138000
41000419998982.1541000900009099918871.889000013900013999927841.76139000
42000429999202.1542000910009199919061.889100014000014099928021.76140000
43000439999412.1543000920009299919251.889200014100014199928191.76141000
44000449999632.1544000930009399919431.889300014200014299928371.76142000
45000459999842.1445000940009499919621.889400014300014399928541.76143000
460004699910062.1346000950009599919811.889500014400014499928721.76144000
470004799910272.1347000960009699920001.889600014500014599928901.76145000
480004899910482.1348000970009799920191.889700014600014699929071.76146000
490004999910692.1349000980009899920381.889800014700014799929251.76147000
500005099910912.1350000990009999920561.889900014800014899929421.76148000
510005199911122.135100010000010099920751.8810000014900014999929601.76149000
520005299911332.135200010100010199920941.88101000150000or greater/29781.76150000
530005399911542.135300010200010299921131.88102000ou plus
540005499911762.135400010300010399921321.88103000
550005599911972.135500010400010499921511.88104000

Province: Manitoba

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913812.395600010500010599924522.12105000
8000899902.648000570005799914052.395700010600010699924732.12106000
90009999264.479000580005899914292.395800010700010799924942.12107000
1000010999714.2510000590005999914532.395900010800010899925152.12108000
11000119991144.2511000600006099914772.396000010900010999925372.12109000
12000129991564.2512000610006199915012.396100011000011099925582.12110000
13000139991994.1613000620006299915252.396200011100011199925792.12111000
14000149992404.1314000630006399915492.396300011200011299926002.12112000
15000159992824.1315000640006499915732.396400011300011399926212.10113000
16000169993234.1316000650006599915972.276500011400011499926422.01114000
17000179993644.1317000660006699916192.276600011500011599926622.01115000
18000189994054.1318000670006799916422.276700011600011699926832.01116000
19000199994474.1919000680006899916652.276800011700011799927032.01117000
20000209994894.1920000690006999916872.276900011800011899927232.01118000
21000219995304.1921000700007099917102.127000011900011999927432.01119000
22000229995723.6822000710007199917312.127100012000012099927632.01120000
23000239996092.3123000720007299917522.127200012100012199927832.01121000
24000249996322.3124000730007399917742.127300012200012299928032.01122000
25000259996552.3125000740007499917952.127400012300012399928232.01123000
26000269996782.3126000750007599918162.127500012400012499928432.01124000
27000279997012.3127000760007699918372.127600012500012599928632.01125000
28000289997252.4528000770007799918582.127700012600012699928832.01126000
29000299997492.4529000780007899918802.127800012700012799929032.01127000
30000309997742.3330000790007999919012.127900012800012899929242.01128000
31000319997972.2731000800008099919222.128000012900012999929442.01129000
32000329998192.2732000810008199919432.128100013000013099929642.01130000
33000339998422.2733000820008299919642.128200013100013199929842.01131000
34000349998652.2734000830008399919862.128300013200013299930042.01132000
35000359998872.0535000840008499920072.128400013300013399930242.01133000
36000369999082.1836000850008599920282.128500013400013499930442.01134000
37000379999302.2337000860008699920492.128600013500013599930642.01135000
38000389999522.2338000870008799920702.128700013600013699930842.01136000
39000399999742.2839000880008899920922.128800013700013799931042.01137000
40000409999972.3540000890008999921132.128900013800013899931242.01138000
410004199910212.4241000900009099921342.129000013900013999931442.01139000
420004299910452.4242000910009199921552.129100014000014099931652.01140000
430004399910692.4243000920009299921762.129200014100014199931852.01141000
440004499910932.4244000930009399921982.129300014200014299932052.01142000
450004599911172.4245000940009499922192.129400014300014399932252.01143000
460004699911412.4246000950009599922402.129500014400014499932452.01144000
470004799911662.4247000960009699922612.129600014500014599932652.01145000
480004899911902.3948000970009799922822.129700014600014699932852.01146000
490004999912142.3949000980009899923042.129800014700014799933052.01147000
500005099912382.3950000990009999923252.129900014800014899933252.01148000
510005199912622.395100010000010099923462.1210000014900014999933452.01149000
520005299912862.395200010100010199923672.12101000150000or greater/33652.01150000
530005399913092.395300010200010299923882.12102000ou plus
540005499913332.395400010300010399924092.12103000
550005599913572.395500010400010499924312.12104000

Province: Manitoba

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699915192.625600010500010599926912.32105000
8000899902.648000570005799915452.625700010600010699927142.32106000
90009999264.479000580005899915722.625800010700010799927372.32107000
1000010999714.2510000590005999915982.625900010800010899927602.32108000
11000119991144.2511000600006099916242.626000010900010999927842.32109000
12000129991564.2512000610006199916502.626100011000011099928072.32110000
13000139991994.1613000620006299916762.626200011100011199928302.32111000
14000149992404.1314000630006399917032.626300011200011299928532.32112000
15000159992824.1315000640006499917292.626400011300011399928762.30113000
16000169993234.1316000650006599917552.486500011400011499928992.20114000
17000179993644.1317000660006699917802.486600011500011599929212.20115000
18000189994054.1318000670006799918052.486700011600011699929432.20116000
19000199994474.1919000680006899918292.486800011700011799929652.20117000
20000209994894.1920000690006999918542.486900011800011899929872.20118000
21000219995304.1921000700007099918792.327000011900011999930092.20119000
22000229995724.2222000710007199919022.327100012000012099930312.20120000
23000239996154.2523000720007299919252.327200012100012199930532.20121000
24000249996574.2524000730007399919492.327300012200012299930752.20122000
25000259997004.2525000740007499919722.327400012300012399930972.20123000
26000269997423.9226000750007599919952.327500012400012499931192.20124000
27000279997812.5727000760007699920182.327600012500012599931412.20125000
28000289998072.5728000770007799920412.327700012600012699931632.20126000
29000299998332.4429000780007899920652.327800012700012799931852.20127000
30000309998572.2830000790007999920882.327900012800012899932072.20128000
31000319998802.4731000800008099921112.328000012900012999932292.20129000
32000329999052.4832000810008199921342.328100013000013099932512.20130000
33000339999292.4833000820008299921572.328200013100013199932732.20131000
34000349999542.4834000830008399921812.328300013200013299932952.20132000
35000359999792.2435000840008499922042.328400013300013399933172.20133000
360003699910012.3836000850008599922272.328500013400013499933392.20134000
370003799910252.4437000860008699922502.328600013500013599933612.20135000
380003899910492.4438000870008799922732.328700013600013699933832.20136000
390003999910742.4939000880008899922972.328800013700013799934052.20137000
400004099910992.5740000890008999923202.328900013800013899934272.20138000
410004199911242.6441000900009099923432.329000013900013999934492.20139000
420004299911512.6442000910009199923662.329100014000014099934712.20140000
430004399911772.6443000920009299923892.329200014100014199934932.20141000
440004499912042.6444000930009399924132.329300014200014299935152.20142000
450004599912302.6445000940009499924362.329400014300014399935372.20143000
460004699912562.6446000950009599924592.329500014400014499935592.20144000
470004799912832.6447000960009699924822.329600014500014599935812.20145000
480004899913092.6448000970009799925052.329700014600014699936022.20146000
490004999913362.6449000980009899925282.329800014700014799936242.20147000
500005099913622.6350000990009999925522.329900014800014899936462.20148000
510005199913882.625100010000010099925752.3210000014900014999936682.20149000
520005299914142.625200010100010199925982.32101000150000or greater/36902.20150000
530005399914412.625300010200010299926212.32102000ou plus
540005499914672.625400010300010399926442.32103000
550005599914932.625500010400010499926682.32104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[BRITISH COLUMBIA/COLOMBIE-BRITANNIQUE]

Province: British Columbia/Colombie-Britannique

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569995220.96560001050001059999470.82105000
8000899900.96800057000579995320.96570001060001069999550.82106000
90009999101.92900058000589995410.96580001070001079999630.82107000
1000010999291.921000059000599995510.96590001080001089999710.82108000
1100011999481.921100060000609995610.96600001090001099999800.82109000
1200012999671.921200061000619995700.96610001100001109999880.82110000
1300013999871.921300062000629995800.96620001110001119999960.82111000
14000149991061.921400063000639995890.966300011200011299910040.82112000
15000159991251.701500064000649995990.956400011300011399910130.82113000
16000169991420.821600065000659996080.926500011400011499910210.78114000
17000179991500.981700066000669996180.926600011500011599910290.78115000
18000189991600.991800067000679996270.926700011600011699910360.78116000
19000199991701.011900068000689996360.926800011700011799910440.78117000
20000209991801.012000069000699996450.926900011800011899910520.78118000
21000219991901.012100070000709996540.877000011900011999910600.78119000
22000229992001.012200071000719996630.877100012000012099910680.78120000
23000239992101.012300072000729996720.877200012100012199910760.78121000
24000249992201.012400073000739996800.877300012200012299910830.78122000
25000259992301.012500074000749996890.857400012300012399910910.78123000
26000269992401.012600075000759996980.847500012400012499910990.78124000
27000279992511.012700076000769997060.847600012500012599911070.78125000
28000289992611.012800077000779997140.847700012600012699911150.78126000
29000299992710.962900078000789997230.847800012700012799911220.78127000
30000309992800.943000079000799997310.847900012800012899911300.78128000
31000319992900.943100080000809997390.848000012900012999911380.78129000
32000329992990.923200081000819997480.848100013000013099911460.78130000
33000339993080.903300082000829997560.848200013100013199911540.78131000
34000349993170.903400083000839997650.848300013200013299911620.78132000
35000359993260.813500084000849997730.848400013300013399911690.78133000
36000369993340.863600085000859997810.848500013400013499911770.78134000
37000379993430.883700086000869997900.848600013500013599911850.78135000
38000389993520.883800087000879997980.848700013600013699911930.78136000
39000399993610.903900088000889998060.848800013700013799912010.78137000
40000409993700.934000089000899998150.848900013800013899912080.78138000
41000419993790.964100090000909998230.839000013900013999912160.78139000
42000429993880.964200091000919998310.829100014000014099912240.78140000
43000439993980.964300092000929998400.829200014100014199912320.78141000
44000449994080.964400093000939998480.829300014200014299912400.78142000
45000459994170.964500094000949998560.829400014300014399912480.78143000
46000469994270.964600095000959998640.829500014400014499912550.78144000
47000479994360.964700096000969998730.829600014500014599912630.78145000
48000489994460.964800097000979998810.829700014600014699912710.78146000
49000499994550.964900098000989998890.829800014700014799912790.78147000
50000509994650.965000099000999998970.829900014800014899912870.78148000
51000519994740.96510001000001009999060.8210000014900014999912940.78149000
52000529994840.96520001010001019999140.82101000150000or greater/13020.78150000
53000539994940.96530001020001029999220.82102000ou plus
54000549995030.96540001030001039999300.82103000
55000559995130.96550001040001049999390.82104000

Province: British Columbia/Colombie-Britannique

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569998481.495600010500010599915081.28105000
8000899902.14800057000579998631.495700010600010699915211.28106000
90009999214.04900058000589998781.495800010700010799915341.28107000
1000010999624.041000059000599998931.495900010800010899915471.28108000
11000119991024.041100060000609999071.496000010900010999915591.28109000
12000129991434.041200061000619999221.496100011000011099915721.28110000
13000139991833.961300062000629999371.496200011100011199915851.28111000
14000149992232.271400063000639999521.496300011200011299915981.28112000
15000159992451.011500064000649999671.486400011300011399916111.27113000
16000169992551.381600065000659999821.436500011400011499916231.22114000
17000179992691.521700066000669999961.436600011500011599916361.22115000
18000189992841.5318000670006799910101.436700011600011699916481.22116000
19000199993001.5719000680006899910251.436800011700011799916601.22117000
20000209993151.5720000690006999910391.436900011800011899916721.22118000
21000219993311.5721000700007099910531.357000011900011999916841.22119000
22000229993471.5722000710007199910671.357100012000012099916961.22120000
23000239993621.5723000720007299910801.357200012100012199917081.22121000
24000249993781.5724000730007399910941.357300012200012299917211.22122000
25000259993941.5725000740007499911071.337400012300012399917331.22123000
26000269994091.5726000750007599911201.307500012400012499917451.22124000
27000279994251.5727000760007699911331.307600012500012599917571.22125000
28000289994411.5728000770007799911471.307700012600012699917691.22126000
29000299994571.5029000780007899911601.307800012700012799917811.22127000
30000309994721.4630000790007999911731.307900012800012899917941.22128000
31000319994861.4631000800008099911861.308000012900012999918061.22129000
32000329995011.4232000810008199911991.308100013000013099918181.22130000
33000339995151.3933000820008299912121.308200013100013199918301.22131000
34000349995291.3934000830008399912251.308300013200013299918421.22132000
35000359995431.2735000840008499912381.308400013300013399918541.22133000
36000369995551.3436000850008599912511.308500013400013499918671.22134000
37000379995691.3737000860008699912641.308600013500013599918791.22135000
38000389995831.3738000870008799912771.308700013600013699918911.22136000
39000399995961.4039000880008899912901.308800013700013799919031.22137000
40000409996101.4540000890008999913031.308900013800013899919151.22138000
41000419996251.4941000900009099913161.299000013900013999919271.22139000
42000429996401.4942000910009199913291.289100014000014099919401.22140000
43000439996551.4943000920009299913421.289200014100014199919521.22141000
44000449996691.4944000930009399913541.289300014200014299919641.22142000
45000459996841.4945000940009499913671.289400014300014399919761.22143000
46000469996991.4946000950009599913801.289500014400014499919881.22144000
47000479997141.4947000960009699913931.289600014500014599920001.22145000
48000489997291.4948000970009799914061.289700014600014699920131.22146000
49000499997441.4949000980009899914181.289800014700014799920251.22147000
50000509997591.4950000990009999914311.289900014800014899920371.22148000
51000519997741.495100010000010099914441.2810000014900014999920491.22149000
52000529997881.495200010100010199914571.28101000150000or greater/20611.22150000
53000539998031.495300010200010299914701.28102000ou plus
54000549998181.495400010300010399914831.28103000
55000559998331.495500010400010499914951.28104000

Province: British Columbia/Colombie-Britannique

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699911081.915600010500010599919571.65105000
8000899902.318000570005799911271.915700010600010699919741.65106000
90009999234.359000580005899911471.915800010700010799919901.65107000
1000010999674.3510000590005999911661.915900010800010899920071.65108000
11000119991104.3511000600006099911851.916000010900010999920231.65109000
12000129991544.3512000610006199912041.916100011000011099920401.65110000
13000139991974.2613000620006299912231.916200011100011199920561.65111000
14000149992404.2314000630006399912421.916300011200011299920731.65112000
15000159992824.1215000640006499912611.916400011300011399920891.63113000
16000169993234.1216000650006599912801.846500011400011499921051.56114000
17000179993641.9617000660006699912991.846600011500011599921211.56115000
18000189993841.9718000670006799913171.846700011600011699921371.56116000
19000199994042.0219000680006899913361.846800011700011799921521.56117000
20000209994242.0220000690006999913541.846900011800011899921681.56118000
21000219994442.0221000700007099913731.737000011900011999921841.56119000
22000229994642.0222000710007199913901.737100012000012099921991.56120000
23000239994842.0223000720007299914071.737200012100012199922151.56121000
24000249995042.0224000730007399914241.737300012200012299922301.56122000
25000259995252.0225000740007499914421.717400012300012399922461.56123000
26000269995452.0226000750007599914591.687500012400012499922621.56124000
27000279995652.0227000760007699914761.687600012500012599922771.56125000
28000289995852.0228000770007799914921.687700012600012699922931.56126000
29000299996051.9329000780007899915091.687800012700012799923091.56127000
30000309996241.8830000790007999915261.687900012800012899923241.56128000
31000319996431.8831000800008099915431.688000012900012999923401.56129000
32000329996621.8332000810008199915591.688100013000013099923561.56130000
33000339996801.7933000820008299915761.688200013100013199923711.56131000
34000349996981.7934000830008399915931.688300013200013299923871.56132000
35000359997161.6335000840008499916101.688400013300013399924031.56133000
36000369997321.7236000850008599916261.688500013400013499924181.56134000
37000379997501.7637000860008699916431.688600013500013599924341.56135000
38000389997671.7638000870008799916601.688700013600013699924491.56136000
39000399997851.8139000880008899916771.678800013700013799924651.56137000
40000409998031.8640000890008999916931.688900013800013899924811.56138000
41000419998211.9141000900009099917101.669000013900013999924961.56139000
42000429998411.9142000910009199917271.659100014000014099925121.56140000
43000439998601.9143000920009299917431.659200014100014199925281.56141000
44000449998791.9144000930009399917601.659300014200014299925431.56142000
45000459998981.9145000940009499917761.659400014300014399925591.56143000
46000469999171.9146000950009599917931.659500014400014499925751.56144000
47000479999361.9147000960009699918091.659600014500014599925901.56145000
48000489999551.9148000970009799918261.659700014600014699926061.56146000
49000499999741.9149000980009899918421.659800014700014799926211.56147000
50000509999941.9150000990009999918581.659900014800014899926371.56148000
510005199910131.915100010000010099918751.6510000014900014999926531.56149000
520005299910321.915200010100010199918911.65101000150000or greater/26681.56150000
530005399910511.915300010200010299919081.65102000ou plus
540005499910701.915400010300010399919241.65103000
550005599910891.915500010400010499919411.65104000

Province: British Columbia/Colombie-Britannique

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913212.265600010500010599923251.95105000
8000899902.478000570005799913442.265700010600010699923441.95106000
90009999254.669000580005899913672.265800010700010799923641.95107000
1000010999714.6610000590005999913892.265900010800010899923831.95108000
11000119991184.6611000600006099914122.266000010900010999924031.95109000
12000129991654.6612000610006199914342.266100011000011099924221.95110000
13000139992114.5713000620006299914572.266200011100011199924421.95111000
14000149992574.5314000630006399914802.266300011200011299924611.95112000
15000159993024.4115000640006499915022.266400011300011399924801.93113000
16000169993464.4116000650006599915252.186500011400011499925001.85114000
17000179993904.4117000660006699915472.186600011500011599925181.85115000
18000189994344.4418000670006799915682.186700011600011699925371.85116000
19000199994793.3619000680006899915902.186800011700011799925551.85117000
20000209995122.3820000690006999916122.186900011800011899925741.85118000
21000219995362.3821000700007099916342.057000011900011999925921.85119000
22000229995602.3822000710007199916542.057100012000012099926111.85120000
23000239995842.3823000720007299916752.057200012100012199926291.85121000
24000249996082.3824000730007399916952.057300012200012299926481.85122000
25000259996322.3825000740007499917152.027400012300012399926661.85123000
26000269996552.3826000750007599917361.987500012400012499926851.85124000
27000279996792.3827000760007699917551.987600012500012599927031.85125000
28000289997032.3828000770007799917751.987700012600012699927221.85126000
29000299997272.2829000780007899917951.987800012700012799927401.85127000
30000309997502.2230000790007999918151.987900012800012899927591.85128000
31000319997722.2231000800008099918351.988000012900012999927771.85129000
32000329997942.1632000810008199918541.988100013000013099927951.85130000
33000339998162.1233000820008299918741.988200013100013199928141.85131000
34000349998372.1234000830008399918941.988300013200013299928321.85132000
35000359998581.9235000840008499919141.988400013300013399928511.85133000
36000369998772.0436000850008599919341.988500013400013499928691.85134000
37000379998972.0837000860008699919531.988600013500013599928881.85135000
38000389999182.0838000870008799919731.988700013600013699929061.85136000
39000399999392.1339000880008899919931.988800013700013799929251.85137000
40000409999602.2040000890008999920131.988900013800013899929431.85138000
41000419999822.2641000900009099920331.979000013900013999929621.85139000
420004299910052.2642000910009199920521.959100014000014099929801.85140000
430004399910282.2643000920009299920721.959200014100014199929991.85141000
440004499910502.2644000930009399920911.959300014200014299930171.85142000
450004599910732.2645000940009499921111.959400014300014399930361.85143000
460004699910952.2646000950009599921301.959500014400014499930541.85144000
470004799911182.2647000960009699921501.959600014500014599930731.85145000
480004899911412.2648000970009799921691.959700014600014699930911.85146000
490004999911632.2649000980009899921881.959800014700014799931101.85147000
500005099911862.2650000990009999922081.959900014800014899931281.85148000
510005199912082.265100010000010099922271.9510000014900014999931471.85149000
520005299912312.265200010100010199922471.95101000150000or greater/31651.85150000
530005399912542.265300010200010299922661.95102000ou plus
540005499912762.265400010300010399922861.95103000
550005599912992.265500010400010499923051.95104000

Province: British Columbia/Colombie-Britannique

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699914992.555600010500010599926312.20105000
8000899902.478000570005799915252.555700010600010699926532.20106000
90009999254.669000580005899915502.555800010700010799926752.20107000
1000010999714.6610000590005999915762.555900010800010899926972.20108000
11000119991184.6611000600006099916012.556000010900010999927192.20109000
12000129991654.6612000610006199916272.556100011000011099927412.20110000
13000139992114.5713000620006299916522.556200011100011199927632.20111000
14000149992574.5314000630006399916782.556300011200011299927852.20112000
15000159993024.4115000640006499917032.546400011300011399928072.17113000
16000169993464.4116000650006599917282.466500011400011499928282.09114000
17000179993904.4117000660006699917532.466600011500011599928492.09115000
18000189994344.4418000670006799917782.466700011600011699928702.09116000
19000199994794.5319000680006899918022.466800011700011799928912.09117000
20000209995244.5320000690006999918272.466900011800011899929122.09118000
21000219995694.5321000700007099918512.317000011900011999929332.09119000
22000229996154.5322000710007199918742.317100012000012099929542.09120000
23000239996603.3623000720007299918972.317200012100012199929742.09121000
24000249996942.6924000730007399919202.317300012200012299929952.09122000
25000259997212.6925000740007499919442.277400012300012399930162.09123000
26000269997482.6926000750007599919662.237500012400012499930372.09124000
27000279997742.6927000760007699919892.237600012500012599930582.09125000
28000289998012.6928000770007799920112.237700012600012699930792.09126000
29000299998282.5729000780007899920332.237800012700012799930992.09127000
30000309998542.5030000790007999920562.237900012800012899931202.09128000
31000319998792.5031000800008099920782.238000012900012999931412.09129000
32000329999042.4432000810008199921002.238100013000013099931622.09130000
33000339999282.3933000820008299921232.238200013100013199931832.09131000
34000349999522.3934000830008399921452.238300013200013299932042.09132000
35000359999762.1735000840008499921672.238400013300013399932252.09133000
36000369999982.3036000850008599921902.238500013400013499932452.09134000
370003799910212.3537000860008699922122.238600013500013599932662.09135000
380003899910442.3538000870008799922342.238700013600013699932872.09136000
390003999910682.4139000880008899922572.238800013700013799933082.09137000
400004099910922.4840000890008999922792.238900013800013899933292.09138000
410004199911172.5541000900009099923012.229000013900013999933502.09139000
420004299911422.5542000910009199923232.209100014000014099933712.09140000
430004399911682.5543000920009299923452.209200014100014199933912.09141000
440004499911932.5544000930009399923672.209300014200014299934122.09142000
450004599912192.5545000940009499923892.209400014300014399934332.09143000
460004699912442.5546000950009599924112.209500014400014499934542.09144000
470004799912702.5547000960009699924332.209600014500014599934752.09145000
480004899912952.5548000970009799924552.209700014600014699934962.09146000
490004999913212.5549000980009899924772.209800014700014799935172.09147000
500005099913462.5550000990009999924992.209900014800014899935372.09148000
510005199913722.555100010000010099925212.2010000014900014999935582.09149000
520005299913972.555200010100010199925432.20101000150000or greater/35792.09150000
530005399914232.555300010200010299925652.20102000ou plus
540005499914482.555400010300010399925872.20103000
550005599914742.555500010400010499926092.20104000

Province: British Columbia/Colombie-Britannique

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699916492.805600010500010599928902.41105000
8000899902.478000570005799916772.805700010600010699929142.41106000
90009999254.669000580005899917052.805800010700010799929382.41107000
1000010999714.6610000590005999917332.805900010800010899929622.41108000
11000119991184.6611000600006099917612.806000010900010999929862.41109000
12000129991654.6612000610006199917892.806100011000011099930102.41110000
13000139992114.5713000620006299918172.806200011100011199930352.41111000
14000149992574.5314000630006399918452.806300011200011299930592.41112000
15000159993024.4115000640006499918732.796400011300011399930832.38113000
16000169993464.4116000650006599919012.696500011400011499931072.29114000
17000179993904.4117000660006699919282.696600011500011599931292.29115000
18000189994344.4418000670006799919552.696700011600011699931522.29116000
19000199994794.5319000680006899919822.696800011700011799931752.29117000
20000209995244.5320000690006999920082.696900011800011899931982.29118000
21000219995694.5321000700007099920352.537000011900011999932212.29119000
22000229996154.5322000710007199920612.537100012000012099932442.29120000
23000239996604.5323000720007299920862.537200012100012199932672.29121000
24000249997064.5324000730007399921112.537300012200012299932892.29122000
25000259997514.5325000740007499921372.497400012300012399933122.29123000
26000269997964.5326000750007599921622.457500012400012499933352.29124000
27000279998424.2927000760007699921862.457600012500012599933582.29125000
28000289998842.9528000770007799922102.457700012600012699933812.29126000
29000299999142.8229000780007899922352.457800012700012799934042.29127000
30000309999422.7430000790007999922592.457900012800012899934272.29128000
31000319999692.7431000800008099922842.458000012900012999934492.29129000
32000329999972.6832000810008199923082.458100013000013099934722.29130000
330003399910242.6233000820008299923332.458200013100013199934952.29131000
340003499910502.6234000830008399923572.458300013200013299935182.29132000
350003599910762.3835000840008499923822.458400013300013399935412.29133000
360003699911002.5236000850008599924062.458500013400013499935642.29134000
370003799911252.5837000860008699924312.458600013500013599935872.29135000
380003899911512.5838000870008799924552.458700013600013699936092.29136000
390003999911762.6439000880008899924802.458800013700013799936322.29137000
400004099912032.7240000890008999925042.458900013800013899936552.29138000
410004199912302.8041000900009099925292.439000013900013999936782.29139000
420004299912582.8042000910009199925532.419100014000014099937012.29140000
430004399912862.8043000920009299925772.419200014100014199937242.29141000
440004499913142.8044000930009399926012.419300014200014299937472.29142000
450004599913422.8045000940009499926252.419400014300014399937692.29143000
460004699913702.8046000950009599926492.419500014400014499937922.29144000
470004799913982.8047000960009699926732.419600014500014599938152.29145000
480004899914262.8048000970009799926972.419700014600014699938382.29146000
490004999914542.8049000980009899927222.419800014700014799938612.29147000
500005099914822.8050000990009999927462.419900014800014899938842.29148000
510005199915102.805100010000010099927702.4110000014900014999939072.29149000
520005299915382.805200010100010199927942.41101000150000or greater/39292.29150000
530005399915652.805300010200010299928182.41102000ou plus
540005499915932.805400010300010399928422.41103000
550005599916212.805500010400010499928662.41104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[PRINCE EDWARD ISLAND/ÎLE-DU-PRINCE-ÉDOUARD]

Province: Prince Edward Island/Île-du-Prince-Édouard

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569994860.82560001050001059998740.77105000
8000899900.89800057000579994940.82570001060001069998810.77106000
9000999991.78900058000589995020.86580001070001079998890.77107000
1000010999271.781000059000599995110.87590001080001089998970.77108000
1100011999451.781100060000609995200.87600001090001099999050.77109000
1200012999621.781200061000619995280.85610001100001109999120.77110000
1300013999801.781300062000629995370.83620001110001119999200.77111000
1400014999981.781400063000639995450.83630001120001129999280.77112000
15000159991161.781500064000649995540.83640001130001139999350.76113000
16000169991340.401600065000659995620.83650001140001149999430.73114000
17000179991380.401700066000669995700.83660001150001159999500.73115000
18000189991420.771800067000679995780.83670001160001169999580.73116000
19000199991490.891900068000689995870.83680001170001179999650.73117000
20000209991581.132000069000699995950.83690001180001189999720.73118000
21000219991701.132100070000709996030.77700001190001199999800.73119000
22000229991811.132200071000719996110.77710001200001209999870.73120000
23000239991921.132300072000729996190.77720001210001219999940.73121000
24000249992041.132400073000739996260.777300012200012299910020.73122000
25000259992150.962500074000749996340.777400012300012399910090.73123000
26000269992250.962600075000759996420.777500012400012499910160.73124000
27000279992340.962700076000769996500.777600012500012599910240.73125000
28000289992440.962800077000779996570.777700012600012699910310.73126000
29000299992530.922900078000789996650.777800012700012799910380.73127000
30000309992630.883000079000799996730.777900012800012899910450.73128000
31000319992710.833100080000809996810.778000012900012999910530.73129000
32000329992800.833200081000819996880.778100013000013099910600.73130000
33000339992880.833300082000829996960.778200013100013199910670.73131000
34000349992960.833400083000839997040.778300013200013299910750.73132000
35000359993050.753500084000849997110.778400013300013399910820.73133000
36000369993120.803600085000859997190.778500013400013499910890.73134000
37000379993200.823700086000869997270.778600013500013599910970.73135000
38000389993280.823800087000879997350.778700013600013699911040.73136000
39000399993370.843900088000889997420.778800013700013799911110.73137000
40000409993450.874000089000899997500.778900013800013899911190.73138000
41000419993540.894100090000909997580.779000013900013999911260.73139000
42000429993630.894200091000919997650.779100014000014099911330.73140000
43000439993720.894300092000929997730.779200014100014199911400.73141000
44000449993800.894400093000939997810.779300014200014299911480.73142000
45000459993890.894500094000949997890.779400014300014399911550.73143000
46000469993980.894600095000959997960.779500014400014499911620.73144000
47000479994070.894700096000969998040.779600014500014599911700.73145000
48000489994160.894800097000979998120.779700014600014699911770.73146000
49000499994250.894900098000989998200.779800014700014799911840.73147000
50000509994340.895000099000999998270.779900014800014899911920.73148000
51000519994430.89510001000001009998350.7710000014900014999911990.73149000
52000529994520.89520001010001019998430.77101000150000or greater/12060.73150000
53000539994610.87530001020001029998500.77102000ou plus
54000549994690.82540001030001039998580.77103000
55000559994780.82550001040001049998660.77104000

Province: Prince Edward Island/Île-du-Prince-Édouard

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569997961.315600010500010599914001.20105000
8000899901.75800057000579998091.315700010600010699914121.20106000
90009999174.34900058000589998221.355800010700010799914241.20107000
1000010999614.111000059000599998361.365900010800010899914361.20108000
11000119991023.851100060000609998491.366000010900010999914481.20109000
12000129991403.851200061000619998631.326100011000011099914601.20110000
13000139991793.771300062000629998761.296200011100011199914721.20111000
14000149992172.331400063000639998891.296300011200011299914841.20112000
15000159992400.611500064000649999021.296400011300011399914961.19113000
16000169992460.951600065000659999151.296500011400011499915081.14114000
17000179992560.951700066000669999281.296600011500011599915191.14115000
18000189992650.951800067000679999411.296700011600011699915311.14116000
19000199992751.101900068000689999541.296800011700011799915421.14117000
20000209992851.652000069000699999661.296900011800011899915531.14118000
21000219993021.652100070000709999791.207000011900011999915651.14119000
22000229993181.652200071000719999911.207100012000012099915761.14120000
23000239993351.6523000720007299910031.207200012100012199915881.14121000
24000249993511.6524000730007399910151.207300012200012299915991.14122000
25000259993681.6525000740007499910271.207400012300012399916101.14123000
26000269993841.6526000750007599910391.207500012400012499916221.14124000
27000279994011.6527000760007699910511.207600012500012599916331.14125000
28000289994171.6528000770007799910631.207700012600012699916441.14126000
29000299994341.4229000780007899910751.207800012700012799916561.14127000
30000309994481.3630000790007999910871.207900012800012899916671.14128000
31000319994621.3031000800008099910991.208000012900012999916791.14129000
32000329994741.3032000810008199911111.208100013000013099916901.14130000
33000339994871.3033000820008299911241.208200013100013199917011.14131000
34000349995001.3034000830008399911361.208300013200013299917131.14132000
35000359995131.1735000840008499911481.208400013300013399917241.14133000
36000369995251.2536000850008599911601.208500013400013499917351.14134000
37000379995381.2837000860008699911721.208600013500013599917471.14135000
38000389995501.2838000870008799911841.208700013600013699917581.14136000
39000399995631.3139000880008899911961.208800013700013799917701.14137000
40000409995761.3540000890008999912081.208900013800013899917811.14138000
41000419995901.3941000900009099912201.209000013900013999917921.14139000
42000429996041.3942000910009199912321.209100014000014099918041.14140000
43000439996171.3943000920009299912441.209200014100014199918151.14141000
44000449996311.3944000930009399912561.209300014200014299918261.14142000
45000459996451.3945000940009499912681.209400014300014399918381.14143000
46000469996591.3946000950009599912801.209500014400014499918491.14144000
47000479996731.3947000960009699912921.209600014500014599918601.14145000
48000489996871.3948000970009799913041.209700014600014699918721.14146000
49000499997011.3949000980009899913161.209800014700014799918831.14147000
50000509997141.3950000990009999913281.209900014800014899918951.14148000
51000519997281.395100010000010099913401.2010000014900014999919061.14149000
52000529997421.395200010100010199913521.20101000150000or greater/19171.14150000
53000539997561.375300010200010299913641.20102000ou plus
54000549997701.315400010300010399913761.20103000
55000559997831.315500010400010499913881.20104000

Province: Prince Edward Island/Île-du-Prince-Édouard

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699910441.715600010500010599918211.55105000
8000899901.888000570005799910611.715700010600010699918361.55106000
90009999194.689000580005899910781.745800010700010799918521.55107000
1000010999664.4210000590005999910961.745900010800010899918671.55108000
11000119991104.1511000600006099911131.756000010900010999918831.55109000
12000129991514.1512000610006199911311.706100011000011099918981.55110000
13000139991934.0613000620006299911481.666200011100011199919141.55111000
14000149992334.0314000630006399911641.666300011200011299919291.55112000
15000159992743.7415000640006499911811.666400011300011399919451.53113000
16000169993113.7416000650006599911971.666500011400011499919601.46114000
17000179993481.5317000660006699912141.666600011500011599919741.46115000
18000189993641.3918000670006799912301.666700011600011699919891.46116000
19000199993771.3919000680006899912471.666800011700011799920041.46117000
20000209993911.6620000690006999912641.666900011800011899920181.46118000
21000219994082.0321000700007099912801.557000011900011999920331.46119000
22000229994282.0622000710007199912961.557100012000012099920481.46120000
23000239994492.0623000720007299913111.557200012100012199920621.46121000
24000249994692.0624000730007399913261.557300012200012299920771.46122000
25000259994902.0625000740007499913421.557400012300012399920911.46123000
26000269995112.0626000750007599913571.557500012400012499921061.46124000
27000279995312.0627000760007699913731.557600012500012599921211.46125000
28000289995522.0628000770007799913881.557700012600012699921351.46126000
29000299995721.9729000780007899914041.557800012700012799921501.46127000
30000309995921.8930000790007999914191.557900012800012899921651.46128000
31000319996111.8131000800008099914351.558000012900012999921791.46129000
32000329996291.8132000810008199914501.558100013000013099921941.46130000
33000339996471.6733000820008299914661.558200013100013199922081.46131000
34000349996641.6734000830008399914811.558300013200013299922231.46132000
35000359996801.5135000840008499914961.558400013300013399922381.46133000
36000369996951.6036000850008599915121.558500013400013499922521.46134000
37000379997111.6437000860008699915271.558600013500013599922671.46135000
38000389997281.6438000870008799915431.558700013600013699922811.46136000
39000399997441.6839000880008899915581.558800013700013799922961.46137000
40000409997611.7340000890008999915741.558900013800013899923111.46138000
41000419997781.7841000900009099915891.559000013900013999923251.46139000
42000429997961.7842000910009199916051.559100014000014099923401.46140000
43000439998141.7843000920009299916201.559200014100014199923551.46141000
44000449998321.7844000930009399916361.559300014200014299923691.46142000
45000459998501.7845000940009499916511.559400014300014399923841.46143000
46000469998681.7846000950009599916661.559500014400014499923981.46144000
47000479998851.7847000960009699916821.559600014500014599924131.46145000
48000489999031.7848000970009799916971.559700014600014699924281.46146000
49000499999211.7849000980009899917131.559800014700014799924421.46147000
50000509999391.7850000990009999917281.559900014800014899924571.46148000
51000519999571.785100010000010099917441.5510000014900014999924721.46149000
52000529999751.785200010100010199917591.55101000150000or greater/24861.46150000
53000539999921.765300010200010299917751.55102000ou plus
540005499910101.715400010300010399917901.55103000
550005599910271.715500010400010499918061.55104000

Province: Prince Edward Island/Île-du-Prince-Édouard

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699912472.035600010500010599921651.83105000
8000899902.018000570005799912672.035700010600010699921841.83106000
90009999205.019000580005899912882.065800010700010799922021.83107000
1000010999704.7410000590005999913082.065900010800010899922201.83108000
11000119991184.4411000600006099913292.066000010900010999922381.83109000
12000129991624.4412000610006199913502.016100011000011099922571.83110000
13000139992064.3513000620006299913701.966200011100011199922751.83111000
14000149992504.3214000630006399913891.966300011200011299922931.83112000
15000159992934.0015000640006499914091.966400011300011399923121.81113000
16000169993334.0016000650006599914281.966500011400011499923301.73114000
17000179993734.0017000660006699914481.966600011500011599923471.73115000
18000189994134.0018000670006799914681.966700011600011699923641.73116000
19000199994532.6019000680006899914871.966800011700011799923811.73117000
20000209994792.0420000690006999915071.966900011800011899923991.73118000
21000219995002.0421000700007099915261.837000011900011999924161.73119000
22000229995202.2222000710007199915451.837100012000012099924331.73120000
23000239995422.3923000720007299915631.837200012100012199924511.73121000
24000249995662.3924000730007399915811.837300012200012299924681.73122000
25000259995902.3925000740007499915991.837400012300012399924851.73123000
26000269996142.3926000750007599916181.837500012400012499925021.73124000
27000279996382.3927000760007699916361.837600012500012599925201.73125000
28000289996622.3928000770007799916541.837700012600012699925371.73126000
29000299996862.2929000780007899916721.837800012700012799925541.73127000
30000309997092.2030000790007999916911.837900012800012899925711.73128000
31000319997312.1031000800008099917091.838000012900012999925891.73129000
32000329997522.1032000810008199917271.838100013000013099926061.73130000
33000339997732.1033000820008299917451.838200013100013199926231.73131000
34000349997942.1034000830008399917641.838300013200013299926411.73132000
35000359998151.9135000840008499917821.838400013300013399926581.73133000
36000369998342.0236000850008599918001.838500013400013499926751.73134000
37000379998541.9437000860008699918181.838600013500013599926921.73135000
38000389998731.9438000870008799918371.838700013600013699927101.73136000
39000399998931.9939000880008899918551.838800013700013799927271.73137000
40000409999122.0540000890008999918731.838900013800013899927441.73138000
41000419999332.1141000900009099918911.839000013900013999927621.73139000
42000429999542.1142000910009199919101.839100014000014099927791.73140000
43000439999752.1143000920009299919281.839200014100014199927961.73141000
44000449999962.1144000930009399919461.839300014200014299928131.73142000
450004599910172.1145000940009499919651.839400014300014399928311.73143000
460004699910382.1146000950009599919831.839500014400014499928481.73144000
470004799910592.1147000960009699920011.839600014500014599928651.73145000
480004899910802.1148000970009799920191.839700014600014699928821.73146000
490004999911012.1149000980009899920381.839800014700014799929001.73147000
500005099911232.1150000990009999920561.839900014800014899929171.73148000
510005199911442.115100010000010099920741.8310000014900014999929341.73149000
520005299911652.115200010100010199920921.83101000150000or greater/29521.73150000
530005399911862.085300010200010299921111.83102000ou plus
540005499912072.035400010300010399921291.83103000
550005599912272.035500010400010499921471.83104000

Province: Prince Edward Island/Île-du-Prince-Édouard

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699914162.295600010500010599924522.06105000
8000899902.018000570005799914392.295700010600010699924732.06106000
90009999205.019000580005899914622.325800010700010799924942.06107000
1000010999704.7410000590005999914852.335900010800010899925142.06108000
11000119991184.4411000600006099915092.336000010900010999925352.06109000
12000129991624.4412000610006199915322.276100011000011099925562.06110000
13000139992064.3513000620006299915552.216200011100011199925762.06111000
14000149992504.3214000630006399915772.216300011200011299925972.06112000
15000159992934.0015000640006499915992.216400011300011399926172.04113000
16000169993334.0016000650006599916212.216500011400011499926381.95114000
17000179993734.0017000660006699916432.216600011500011599926571.95115000
18000189994134.0018000670006799916652.216700011600011699926771.95116000
19000199994534.0019000680006899916872.216800011700011799926961.95117000
20000209994934.3220000690006999917092.216900011800011899927161.95118000
21000219995364.3221000700007099917312.067000011900011999927351.95119000
22000229995804.3222000710007199917522.067100012000012099927551.95120000
23000239996232.3823000720007299917732.067200012100012199927741.95121000
24000249996472.6724000730007399917932.067300012200012299927941.95122000
25000259996732.6725000740007499918142.067400012300012399928131.95123000
26000269997002.6726000750007599918342.067500012400012499928331.95124000
27000279997272.6727000760007699918552.067600012500012599928521.95125000
28000289997542.6728000770007799918762.067700012600012699928721.95126000
29000299997802.5629000780007899918962.067800012700012799928911.95127000
30000309998062.4530000790007999919172.067900012800012899929111.95128000
31000319998302.3431000800008099919372.068000012900012999929301.95129000
32000329998542.3432000810008199919582.068100013000013099929501.95130000
33000339998772.3433000820008299919792.068200013100013199929691.95131000
34000349999012.3434000830008399919992.068300013200013299929891.95132000
35000359999242.1235000840008499920202.068400013300013399930081.95133000
36000369999452.2536000850008599920402.068500013400013499930281.95134000
37000379999682.3037000860008699920612.068600013500013599930471.95135000
38000389999912.3038000870008799920822.068700013600013699930671.95136000
390003999910142.3639000880008899921022.068800013700013799930861.95137000
400004099910372.4340000890008999921232.068900013800013899931061.95138000
410004199910622.3841000900009099921432.069000013900013999931251.95139000
420004299910852.3842000910009199921642.069100014000014099931451.95140000
430004399911092.3843000920009299921852.069200014100014199931641.95141000
440004499911332.3844000930009399922052.069300014200014299931831.95142000
450004599911572.3845000940009499922262.069400014300014399932031.95143000
460004699911802.3846000950009599922462.069500014400014499932221.95144000
470004799912042.3847000960009699922672.069600014500014599932421.95145000
480004899912282.3848000970009799922882.069700014600014699932611.95146000
490004999912522.3849000980009899923082.069800014700014799932811.95147000
500005099912762.3850000990009999923292.069900014800014899933001.95148000
510005199912992.385100010000010099923492.0610000014900014999933201.95149000
520005299913232.385200010100010199923702.06101000150000or greater/33391.95150000
530005399913472.355300010200010299923912.06102000ou plus
540005499913702.295400010300010399924112.06103000
550005599913932.295500010400010499924322.06104000

Province: Prince Edward Island/Île-du-Prince-Édouard

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699915592.525600010500010599926952.26105000
8000899902.018000570005799915852.525700010600010699927182.26106000
90009999205.019000580005899916102.555800010700010799927412.26107000
1000010999704.7410000590005999916352.555900010800010899927632.26108000
11000119991184.4411000600006099916612.556000010900010999927862.26109000
12000129991624.4412000610006199916862.496100011000011099928082.26110000
13000139992064.3513000620006299917112.426200011100011199928312.26111000
14000149992504.3214000630006399917352.426300011200011299928532.26112000
15000159992934.0015000640006499917602.426400011300011399928762.23113000
16000169993334.0016000650006599917842.426500011400011499928982.14114000
17000179993734.0017000660006699918082.426600011500011599929202.14115000
18000189994134.0018000670006799918322.426700011600011699929412.14116000
19000199994534.0019000680006899918562.426800011700011799929632.14117000
20000209994934.3220000690006999918812.426900011800011899929842.14118000
21000219995364.3221000700007099919052.267000011900011999930052.14119000
22000229995804.3222000710007199919272.267100012000012099930272.14120000
23000239996234.3223000720007299919502.267200012100012199930482.14121000
24000249996664.3224000730007399919732.267300012200012299930692.14122000
25000259997094.3225000740007499919952.267400012300012399930912.14123000
26000269997524.3226000750007599920182.267500012400012499931122.14124000
27000279997953.5727000760007699920402.267600012500012599931332.14125000
28000289998312.9128000770007799920632.267700012600012699931552.14126000
29000299998602.7829000780007899920862.267800012700012799931762.14127000
30000309998882.6730000790007999921082.267900012800012899931982.14128000
31000319999152.5531000800008099921312.268000012900012999932192.14129000
32000329999402.5532000810008199921532.268100013000013099932402.14130000
33000339999662.5533000820008299921762.268200013100013199932622.14131000
34000349999912.5534000830008399921992.268300013200013299932832.14132000
350003599910172.3135000840008499922212.268400013300013399933042.14133000
360003699910402.4536000850008599922442.268500013400013499933262.14134000
370003799910642.5037000860008699922662.268600013500013599933472.14135000
380003899910892.5038000870008799922892.268700013600013699933682.14136000
390003999911142.5639000880008899923112.268800013700013799933902.14137000
400004099911402.6440000890008999923342.268900013800013899934112.14138000
410004199911662.7141000900009099923572.269000013900013999934332.14139000
420004299911932.7142000910009199923792.269100014000014099934542.14140000
430004399912202.7143000920009299924022.269200014100014199934752.14141000
440004499912482.7144000930009399924242.269300014200014299934972.14142000
450004599912752.6145000940009499924472.269400014300014399935182.14143000
460004699913012.6146000950009599924702.269500014400014499935392.14144000
470004799913272.6147000960009699924922.269600014500014599935612.14145000
480004899913532.6148000970009799925152.269700014600014699935822.14146000
490004999913792.6149000980009899925372.269800014700014799936042.14147000
500005099914052.6150000990009999925602.269900014800014899936252.14148000
510005199914312.615100010000010099925822.2610000014900014999936462.14149000
520005299914572.615200010100010199926052.26101000150000or greater/36682.14150000
530005399914832.585300010200010299926282.26102000ou plus
540005499915092.525400010300010399926502.26103000
550005599915342.525500010400010499926732.26104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[SASKATCHEWAN]

Province: Saskatchewan

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569994790.90560001050001059999020.82105000
8000899900.84800057000579994880.90570001060001069999100.82106000
9000999981.67900058000589994970.90580001070001079999180.82107000
1000010999251.671000059000599995070.90590001080001089999260.82108000
1100011999421.671100060000609995160.90600001090001099999350.82109000
1200012999581.671200061000619995250.90610001100001109999430.82110000
1300013999751.671300062000629995340.90620001110001119999510.82111000
1400014999921.671400063000639995430.90630001120001129999590.82112000
15000159991091.561500064000649995520.90640001130001139999670.81113000
16000169991240.591600065000659995610.90650001140001149999760.78114000
17000179991300.741700066000669995700.90660001150001159999830.78115000
18000189991370.941800067000679995790.90670001160001169999910.78116000
19000199991470.941900068000689995880.90680001170001179999990.78117000
20000209991560.942000069000699995970.906900011800011899910070.78118000
21000219991660.942100070000709996060.857000011900011999910140.78119000
22000229991750.942200071000719996140.857100012000012099910220.78120000
23000239991850.942300072000729996230.857200012100012199910300.78121000
24000249991940.942400073000739996310.857300012200012299910380.78122000
25000259992040.942500074000749996400.857400012300012399910460.78123000
26000269992130.942600075000759996480.857500012400012499910530.78124000
27000279992220.942700076000769996570.857600012500012599910610.78125000
28000289992320.942800077000779996650.857700012600012699910690.78126000
29000299992410.902900078000789996740.857800012700012799910770.78127000
30000309992500.873000079000799996820.857900012800012899910840.78128000
31000319992590.873100080000809996910.858000012900012999910920.78129000
32000329992680.873200081000819996990.858100013000013099911000.78130000
33000339992760.873300082000829997070.858200013100013199911080.78131000
34000349992850.873400083000839997160.858300013200013299911160.78132000
35000359992940.793500084000849997240.858400013300013399911230.78133000
36000369993020.823600085000859997330.858500013400013499911310.78134000
37000379993100.833700086000869997410.858600013500013599911390.78135000
38000389993180.833800087000879997500.858700013600013699911470.78136000
39000399993270.853900088000889997580.858800013700013799911540.78137000
40000409993350.884000089000899997670.858900013800013899911620.78138000
41000419993440.904100090000909997750.859000013900013999911700.78139000
42000429993530.904200091000919997840.859100014000014099911780.78140000
43000439993620.904300092000929997920.859200014100014199911860.78141000
44000449993710.904400093000939998010.859300014200014299911930.78142000
45000459993800.904500094000949998090.859400014300014399912010.78143000
46000469993890.904600095000959998180.859500014400014499912090.78144000
47000479993980.904700096000969998260.859600014500014599912170.78145000
48000489994070.904800097000979998350.859700014600014699912240.78146000
49000499994160.904900098000989998430.859800014700014799912320.78147000
50000509994250.905000099000999998520.859900014800014899912400.78148000
51000519994340.90510001000001009998600.8510000014900014999912480.78149000
52000529994430.90520001010001019998680.85101000150000or greater/12560.78150000
53000539994520.90530001020001029998770.85102000ou plus
54000549994610.90540001030001039998850.83103000
55000559994700.90550001040001049998940.82104000

Province: Saskatchewan

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569997831.405600010500010599914401.27105000
8000899901.58800057000579997971.405700010600010699914531.27106000
90009999163.79900058000589998111.405800010700010799914661.27107000
1000010999543.791000059000599998251.405900010800010899914791.27108000
1100011999923.791100060000609998391.406000010900010999914911.27109000
12000129991293.791200061000619998531.406100011000011099915041.27110000
13000139991673.711300062000629998681.406200011100011199915171.27111000
14000149992042.311400063000639998821.406300011200011299915301.27112000
15000159992280.821500064000649998961.406400011300011399915421.26113000
16000169992361.151600065000659999101.406500011400011499915551.21114000
17000179992471.151700066000669999241.406600011500011599915671.21115000
18000189992591.151800067000679999381.406700011600011699915791.21116000
19000199992701.151900068000689999521.406800011700011799915911.21117000
20000209992821.362000069000699999661.406900011800011899916031.21118000
21000219992951.472100070000709999801.327000011900011999916151.21119000
22000229993101.472200071000719999931.327100012000012099916281.21120000
23000239993251.4723000720007299910061.327200012100012199916401.21121000
24000249993391.4724000730007399910191.327300012200012299916521.21122000
25000259993541.4725000740007499910331.327400012300012399916641.21123000
26000269993691.4726000750007599910461.327500012400012499916761.21124000
27000279993831.4727000760007699910591.327600012500012599916881.21125000
28000289993981.4728000770007799910721.327700012600012699917001.21126000
29000299994131.4029000780007899910851.327800012700012799917121.21127000
30000309994271.3630000790007999910981.327900012800012899917241.21128000
31000319994401.3631000800008099911121.328000012900012999917361.21129000
32000329994541.3632000810008199911251.328100013000013099917491.21130000
33000339994681.3633000820008299911381.328200013100013199917611.21131000
34000349994811.3634000830008399911511.328300013200013299917731.21132000
35000359994951.2335000840008499911641.328400013300013399917851.21133000
36000369995071.2736000850008599911781.328500013400013499917971.21134000
37000379995201.3037000860008699911911.328600013500013599918091.21135000
38000389995331.3038000870008799912041.328700013600013699918211.21136000
39000399995461.3339000880008899912171.328800013700013799918331.21137000
40000409995591.3740000890008999912301.328900013800013899918451.21138000
41000419995731.4041000900009099912431.329000013900013999918571.21139000
42000429995871.4042000910009199912571.329100014000014099918701.21140000
43000439996011.4043000920009299912701.329200014100014199918821.21141000
44000449996151.4044000930009399912831.329300014200014299918941.21142000
45000459996291.4045000940009499912961.329400014300014399919061.21143000
46000469996431.4046000950009599913091.329500014400014499919181.21144000
47000479996571.4047000960009699913231.329600014500014599919301.21145000
48000489996711.4048000970009799913361.329700014600014699919421.21146000
49000499996851.4049000980009899913491.329800014700014799919541.21147000
50000509996991.4050000990009999913621.329900014800014899919661.21148000
51000519997131.405100010000010099913751.3210000014900014999919781.21149000
52000529997271.405200010100010199913881.32101000150000or greater/19911.21150000
53000539997411.405300010200010299914021.32102000ou plus
54000549997551.405400010300010399914151.29103000
55000559997691.405500010400010499914281.27104000

Province: Saskatchewan

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699910261.815600010500010599918711.64105000
8000899901.708000570005799910441.815700010600010699918881.64106000
90009999174.089000580005899910621.815800010700010799919041.64107000
1000010999584.0810000590005999910801.815900010800010899919201.64108000
1100011999994.0811000600006099910991.816000010900010999919371.64109000
12000129991394.0812000610006199911171.816100011000011099919531.64110000
13000139991803.9913000620006299911351.816200011100011199919701.64111000
14000149992203.9614000630006399911531.816300011200011299919861.64112000
15000159992603.9615000640006499911711.816400011300011399920021.62113000
16000169992993.9616000650006599911891.816500011400011499920191.56114000
17000179993391.7917000660006699912071.816600011500011599920341.56115000
18000189993571.6018000670006799912251.816700011600011699920501.56116000
19000199993731.6019000680006899912431.816800011700011799920651.56117000
20000209993891.6020000690006999912611.816900011800011899920811.56118000
21000219994051.6021000700007099912791.697000011900011999920961.56119000
22000229994211.6022000710007199912961.697100012000012099921121.56120000
23000239994371.8523000720007299913131.697200012100012199921271.56121000
24000249994561.8924000730007399913301.697300012200012299921431.56122000
25000259994741.8925000740007499913471.697400012300012399921591.56123000
26000269994931.8926000750007599913641.697500012400012499921741.56124000
27000279995121.8927000760007699913811.697600012500012599921901.56125000
28000289995311.8928000770007799913981.697700012600012699922051.56126000
29000299995501.8029000780007899914151.697800012700012799922211.56127000
30000309995681.7530000790007999914321.697900012800012899922361.56128000
31000319995851.7531000800008099914491.698000012900012999922521.56129000
32000329996031.7532000810008199914651.698100013000013099922671.56130000
33000339996201.7533000820008299914821.698200013100013199922831.56131000
34000349996381.7534000830008399914991.698300013200013299922991.56132000
35000359996551.5935000840008499915161.698400013300013399923141.56133000
36000369996711.6436000850008599915331.698500013400013499923301.56134000
37000379996881.6737000860008699915501.698600013500013599923451.56135000
38000389997041.6738000870008799915671.698700013600013699923611.56136000
39000399997211.7139000880008899915841.698800013700013799923761.56137000
40000409997381.7640000890008999916011.698900013800013899923921.56138000
41000419997551.8141000900009099916181.699000013900013999924071.56139000
42000429997741.8142000910009199916351.699100014000014099924231.56140000
43000439997921.8143000920009299916521.699200014100014199924391.56141000
44000449998101.8144000930009399916691.699300014200014299924541.56142000
45000459998281.8145000940009499916861.699400014300014399924701.56143000
46000469998461.8146000950009599917031.699500014400014499924851.56144000
47000479998641.8147000960009699917201.699600014500014599925011.56145000
48000489998821.8148000970009799917371.699700014600014699925161.56146000
49000499999001.8149000980009899917541.699800014700014799925321.56147000
50000509999181.8150000990009999917701.699900014800014899925471.56148000
51000519999361.815100010000010099917871.6910000014900014999925631.56149000
52000529999541.815200010100010199918041.69101000150000or greater/25791.56150000
53000539999721.815300010200010299918211.69102000ou plus
54000549999901.815400010300010399918381.66103000
550005599910081.815500010400010499918551.64104000

Province: Saskatchewan

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699912252.135600010500010599922241.94105000
8000899901.828000570005799912472.135700010600010699922431.94106000
90009999184.379000580005899912682.135800010700010799922621.94107000
1000010999624.3710000590005999912892.135900010800010899922821.94108000
11000119991064.3711000600006099913112.136000010900010999923011.94109000
12000129991494.3712000610006199913322.136100011000011099923211.94110000
13000139991934.2813000620006299913532.136200011100011199923401.94111000
14000149992364.2514000630006399913752.136300011200011299923591.94112000
15000159992784.2515000640006499913962.136400011300011399923791.92113000
16000169993214.2516000650006599914172.136500011400011499923981.84114000
17000179993634.2517000660006699914392.136600011500011599924161.84115000
18000189994064.2518000670006799914602.136700011600011699924351.84116000
19000199994482.8619000680006899914812.136800011700011799924531.84117000
20000209994771.9720000690006999915032.136900011800011899924711.84118000
21000219994961.9721000700007099915242.007000011900011999924901.84119000
22000229995161.9722000710007199915442.007100012000012099925081.84120000
23000239995361.9723000720007299915642.007200012100012199925271.84121000
24000249995561.9724000730007399915842.007300012200012299925451.84122000
25000259995752.0025000740007499916042.007400012300012399925631.84123000
26000269995952.2326000750007599916242.007500012400012499925821.84124000
27000279996182.2327000760007699916442.007600012500012599926001.84125000
28000289996402.2328000770007799916642.007700012600012699926181.84126000
29000299996622.1329000780007899916842.007800012700012799926371.84127000
30000309996832.0730000790007999917042.007900012800012899926551.84128000
31000319997042.0731000800008099917242.008000012900012999926741.84129000
32000329997252.0732000810008199917442.008100013000013099926921.84130000
33000339997452.0733000820008299917642.008200013100013199927101.84131000
34000349997662.0734000830008399917842.008300013200013299927291.84132000
35000359997871.8735000840008499918042.008400013300013399927471.84133000
36000369998061.9336000850008599918242.008500013400013499927651.84134000
37000379998251.9737000860008699918442.008600013500013599927841.84135000
38000389998451.9738000870008799918642.008700013600013699928021.84136000
39000399998642.0239000880008899918842.008800013700013799928211.84137000
40000409998842.0740000890008999919042.008900013800013899928391.84138000
41000419999052.1341000900009099919242.009000013900013999928571.84139000
42000429999262.1342000910009199919442.009100014000014099928761.84140000
43000439999482.1343000920009299919642.009200014100014199928941.84141000
44000449999692.1344000930009399919852.009300014200014299929131.84142000
45000459999902.1345000940009499920052.009400014300014399929311.84143000
460004699910122.1346000950009599920252.009500014400014499929491.84144000
470004799910332.1347000960009699920452.009600014500014599929681.84145000
480004899910542.1348000970009799920652.009700014600014699929861.84146000
490004999910762.1349000980009899920852.009800014700014799930041.84147000
500005099910972.1350000990009999921052.009900014800014899930231.84148000
510005199911182.135100010000010099921252.0010000014900014999930411.84149000
520005299911402.135200010100010199921452.00101000150000or greater/30601.84150000
530005399911612.135300010200010299921652.00102000ou plus
540005499911832.135400010300010399921851.96103000
550005599912042.135500010400010499922041.94104000

Province: Saskatchewan

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913912.415600010500010599925172.19105000
8000899901.828000570005799914152.415700010600010699925392.19106000
90009999184.379000580005899914392.415800010700010799925612.19107000
1000010999624.3710000590005999914632.415900010800010899925832.19108000
11000119991064.3711000600006099914872.416000010900010999926052.19109000
12000129991494.3712000610006199915112.416100011000011099926272.19110000
13000139991934.2813000620006299915352.416200011100011199926492.19111000
14000149992364.2514000630006399915592.416300011200011299926702.19112000
15000159992784.2515000640006499915842.416400011300011399926922.16113000
16000169993214.2516000650006599916082.416500011400011499927142.07114000
17000179993634.2517000660006699916322.416600011500011599927352.07115000
18000189994064.2518000670006799916562.416700011600011699927552.07116000
19000199994484.2519000680006899916802.416800011700011799927762.07117000
20000209994914.2520000690006999917042.416900011800011899927972.07118000
21000219995334.2521000700007099917282.267000011900011999928182.07119000
22000229995764.2522000710007199917512.267100012000012099928382.07120000
23000239996182.3023000720007299917732.267200012100012199928592.07121000
24000249996412.2824000730007399917962.267300012200012299928802.07122000
25000259996642.2825000740007499918182.267400012300012399929012.07123000
26000269996872.2826000750007599918412.267500012400012499929212.07124000
27000279997092.2827000760007699918642.267600012500012599929422.07125000
28000289997322.3628000770007799918862.267700012600012699929632.07126000
29000299997562.4029000780007899919092.267800012700012799929842.07127000
30000309997802.3330000790007999919312.267900012800012899930042.07128000
31000319998032.3331000800008099919542.268000012900012999930252.07129000
32000329998262.3332000810008199919762.268100013000013099930462.07130000
33000339998502.3333000820008299919992.268200013100013199930662.07131000
34000349998732.3334000830008399920222.268300013200013299930872.07132000
35000359998962.1135000840008499920442.268400013300013399931082.07133000
36000369999172.1836000850008599920672.268500013400013499931292.07134000
37000379999392.2237000860008699920892.268600013500013599931492.07135000
38000389999612.2238000870008799921122.268700013600013699931702.07136000
39000399999842.2739000880008899921352.268800013700013799931912.07137000
400004099910062.3440000890008999921572.268900013800013899932122.07138000
410004199910302.4141000900009099921802.269000013900013999932322.07139000
420004299910542.4142000910009199922022.269100014000014099932532.07140000
430004399910782.4143000920009299922252.269200014100014199932742.07141000
440004499911022.4144000930009399922482.269300014200014299932952.07142000
450004599911262.4145000940009499922702.269400014300014399933152.07143000
460004699911502.4146000950009599922932.269500014400014499933362.07144000
470004799911742.4147000960009699923152.269600014500014599933572.07145000
480004899911982.4148000970009799923382.269700014600014699933782.07146000
490004999912222.4149000980009899923612.269800014700014799933982.07147000
500005099912462.4150000990009999923832.269900014800014899934192.07148000
510005199912712.415100010000010099924062.2610000014900014999934402.07149000
520005299912952.415200010100010199924282.26101000150000or greater/34612.07150000
530005399913192.415300010200010299924512.26102000ou plus
540005499913432.415400010300010399924742.21103000
550005599913672.415500010400010499924962.19104000

Province: Saskatchewan

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699915312.645600010500010599927662.40105000
8000899901.828000570005799915582.645700010600010699927902.40106000
90009999184.379000580005899915842.645800010700010799928142.40107000
1000010999624.3710000590005999916102.645900010800010899928382.40108000
11000119991064.3711000600006099916372.646000010900010999928622.40109000
12000129991494.3712000610006199916632.646100011000011099928862.40110000
13000139991934.2813000620006299916892.646200011100011199929102.40111000
14000149992364.2514000630006399917162.646300011200011299929342.40112000
15000159992784.2515000640006499917422.646400011300011399929582.37113000
16000169993214.2516000650006599917692.646500011400011499929812.27114000
17000179993634.2517000660006699917952.646600011500011599930042.27115000
18000189994064.2518000670006799918212.646700011600011699930272.27116000
19000199994484.2519000680006899918482.646800011700011799930502.27117000
20000209994914.2520000690006999918742.646900011800011899930722.27118000
21000219995334.2521000700007099919012.487000011900011999930952.27119000
22000229995764.2522000710007199919252.487100012000012099931182.27120000
23000239996184.2523000720007299919502.487200012100012199931402.27121000
24000249996604.2524000730007399919752.487300012200012299931632.27122000
25000259997034.2525000740007499920002.487400012300012399931862.27123000
26000269997454.2526000750007599920242.487500012400012499932092.27124000
27000279997882.7027000760007699920492.487600012500012599932312.27125000
28000289998152.5428000770007799920742.487700012600012699932542.27126000
29000299998402.4129000780007899920992.487800012700012799932772.27127000
30000309998642.3430000790007999921232.487900012800012899933002.27128000
31000319998882.4631000800008099921482.488000012900012999933222.27129000
32000329999122.5632000810008199921732.488100013000013099933452.27130000
33000339999382.5633000820008299921982.488200013100013199933682.27131000
34000349999632.5634000830008399922232.488300013200013299933912.27132000
35000359999892.3235000840008499922472.488400013300013399934132.27133000
360003699910122.3936000850008599922722.488500013400013499934362.27134000
370003799910362.4337000860008699922972.488600013500013599934592.27135000
380003899910602.4338000870008799923222.488700013600013699934812.27136000
390003999910852.4939000880008899923462.488800013700013799935042.27137000
400004099911102.5740000890008999923712.488900013800013899935272.27138000
410004199911352.6441000900009099923962.489000013900013999935502.27139000
420004299911622.6442000910009199924212.489100014000014099935722.27140000
430004399911882.6443000920009299924452.489200014100014199935952.27141000
440004499912142.6444000930009399924702.489300014200014299936182.27142000
450004599912412.6445000940009499924952.489400014300014399936412.27143000
460004699912672.6446000950009599925202.489500014400014499936632.27144000
470004799912942.6447000960009699925442.489600014500014599936862.27145000
480004899913202.6448000970009799925692.489700014600014699937092.27146000
490004999913462.6449000980009899925942.489800014700014799937322.27147000
500005099913732.6450000990009999926192.489900014800014899937542.27148000
510005199913992.645100010000010099926442.4810000014900014999937772.27149000
520005299914262.645200010100010199926682.48101000150000or greater/38002.27150000
530005399914522.645300010200010299926932.48102000ou plus
540005499914782.645400010300010399927182.42103000
550005599915052.645500010400010499927422.40104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[ALBERTA]

Province: Alberta

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569994810.94560001050001059999250.89105000
8000899901.06800057000579994910.94570001060001069999340.89106000
90009999112.11900058000589995000.94580001070001079999430.89107000
1000010999322.111000059000599995100.94590001080001089999510.89108000
1100011999532.111100060000609995190.94600001090001099999600.89109000
1200012999742.111200061000619995290.94610001100001109999690.89110000
1300013999952.111300062000629995380.94620001110001119999780.89111000
14000149991162.111400063000639995480.94630001120001129999870.89112000
15000159991371.971500064000649995570.94640001130001139999960.88113000
16000169991570.631600065000659995660.946500011400011499910050.85114000
17000179991630.631700066000669995760.946600011500011599910130.85115000
18000189991700.631800067000679995850.946700011600011699910220.85116000
19000199991760.631900068000689995950.946800011700011799910300.85117000
20000209991820.632000069000699996040.946900011800011899910390.85118000
21000219991890.632100070000709996140.897000011900011999910470.85119000
22000229991950.632200071000719996230.897100012000012099910560.85120000
23000239992010.632300072000729996310.897200012100012199910640.85121000
24000249992080.632400073000739996400.897300012200012299910720.85122000
25000259992140.632500074000749996490.897400012300012399910810.85123000
26000269992200.632600075000759996580.897500012400012499910890.85124000
27000279992270.632700076000769996670.897600012500012599910980.85125000
28000289992330.632800077000779996760.897700012600012699911060.85126000
29000299992390.592900078000789996850.897800012700012799911150.85127000
30000309992450.693000079000799996940.897900012800012899911230.85128000
31000319992520.893100080000809997030.898000012900012999911320.85129000
32000329992610.893200081000819997110.898100013000013099911400.85130000
33000339992700.893300082000829997200.898200013100013199911490.85131000
34000349992790.893400083000839997290.898300013200013299911570.85132000
35000359992880.813500084000849997380.898400013300013399911660.85133000
36000369992960.853600085000859997470.898500013400013499911740.85134000
37000379993040.873700086000869997560.898600013500013599911830.85135000
38000389993130.873800087000879997650.898700013600013699911910.85136000
39000399993220.893900088000889997740.898800013700013799912000.85137000
40000409993310.924000089000899997830.898900013800013899912080.85138000
41000419993400.944100090000909997910.899000013900013999912160.85139000
42000429993490.944200091000919998000.899100014000014099912250.85140000
43000439993590.944300092000929998090.899200014100014199912330.85141000
44000449993680.944400093000939998180.899300014200014299912420.85142000
45000459993780.944500094000949998270.899400014300014399912500.85143000
46000469993870.944600095000959998360.899500014400014499912590.85144000
47000479993960.944700096000969998450.899600014500014599912670.85145000
48000489994060.944800097000979998540.899700014600014699912760.85146000
49000499994150.944900098000989998630.899800014700014799912840.85147000
50000509994250.945000099000999998710.899900014800014899912930.85148000
51000519994340.94510001000001009998800.8910000014900014999913010.85149000
52000529994440.94520001010001019998890.89101000150000or greater/13100.85150000
53000539994530.94530001020001029998980.89102000ou plus
54000549994630.94540001030001039999070.89103000
55000559994720.94550001040001049999160.89104000

Province: Alberta

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569998071.475600010500010599914971.38105000
8000899901.75800057000579998221.475700010600010699915111.38106000
90009999174.34900058000589998371.475800010700010799915251.38107000
1000010999614.341000059000599998511.475900010800010899915381.38108000
11000119991044.341100060000609998661.476000010900010999915521.38109000
12000129991484.341200061000619998811.476100011000011099915661.38110000
13000139991914.261300062000629998951.476200011100011199915801.38111000
14000149992342.761400063000639999101.476300011200011299915941.38112000
15000159992610.971500064000649999251.476400011300011399916081.37113000
16000169992711.201600065000659999401.476500011400011499916211.32114000
17000179992831.201700066000669999541.476600011500011599916341.32115000
18000189992951.201800067000679999691.476700011600011699916481.32116000
19000199993071.201900068000689999841.476800011700011799916611.32117000
20000209993191.202000069000699999981.476900011800011899916741.32118000
21000219993311.2021000700007099910131.387000011900011999916871.32119000
22000229993431.2022000710007199910271.387100012000012099917001.32120000
23000239993551.2023000720007299910411.387200012100012199917131.32121000
24000249993671.2024000730007399910541.387300012200012299917271.32122000
25000259993791.2025000740007499910681.387400012300012399917401.32123000
26000269993911.2026000750007599910821.387500012400012499917531.32124000
27000279994031.2027000760007699910961.387600012500012599917661.32125000
28000289994151.2028000770007799911101.387700012600012699917791.32126000
29000299994271.1329000780007899911241.387800012700012799917931.32127000
30000309994391.2030000790007999911371.387900012800012899918061.32128000
31000319994511.3831000800008099911511.388000012900012999918191.32129000
32000329994641.3832000810008199911651.388100013000013099918321.32130000
33000339994781.3833000820008299911791.388200013100013199918451.32131000
34000349994921.3834000830008399911931.388300013200013299918581.32132000
35000359995061.2535000840008499912071.388400013300013399918721.32133000
36000369995181.3336000850008599912201.388500013400013499918851.32134000
37000379995321.3637000860008699912341.388600013500013599918981.32135000
38000389995451.3638000870008799912481.388700013600013699919111.32136000
39000399995591.3939000880008899912621.388800013700013799919241.32137000
40000409995731.4340000890008999912761.388900013800013899919381.32138000
41000419995871.4741000900009099912901.389000013900013999919511.32139000
42000429996021.4742000910009199913031.389100014000014099919641.32140000
43000439996161.4743000920009299913171.389200014100014199919771.32141000
44000449996311.4744000930009399913311.389300014200014299919901.32142000
45000459996461.4745000940009499913451.389400014300014399920031.32143000
46000469996601.4746000950009599913591.389500014400014499920171.32144000
47000479996751.4747000960009699913721.389600014500014599920301.32145000
48000489996901.4748000970009799913861.389700014600014699920431.32146000
49000499997041.4749000980009899914001.389800014700014799920561.32147000
50000509997191.4750000990009999914141.389900014800014899920691.32148000
51000519997341.475100010000010099914281.3810000014900014999920821.32149000
52000529997491.475200010100010199914421.38101000150000or greater/20961.32150000
53000539997631.475300010200010299914551.38102000ou plus
54000549997781.475400010300010399914691.38103000
55000559997931.475500010400010499914831.38104000

Province: Alberta

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699910681.895600010500010599919551.78105000
8000899901.888000570005799910871.895700010600010699919721.78106000
90009999194.689000580005899911061.895800010700010799919901.78107000
1000010999664.6810000590005999911251.895900010800010899920081.78108000
11000119991124.6811000600006099911441.896000010900010999920261.78109000
12000129991594.6812000610006199911621.896100011000011099920441.78110000
13000139992064.5913000620006299911811.896200011100011199920611.78111000
14000149992524.5614000630006399912001.896300011200011299920791.78112000
15000159992974.1415000640006499912191.896400011300011399920971.76113000
16000169993394.0216000650006599912381.896500011400011499921141.69114000
17000179993791.6517000660006699912571.896600011500011599921311.69115000
18000189993951.6518000670006799912761.896700011600011699921481.69116000
19000199994121.6519000680006899912951.896800011700011799921651.69117000
20000209994291.6520000690006999913141.896900011800011899921821.69118000
21000219994451.6521000700007099913321.787000011900011999921991.69119000
22000229994621.6522000710007199913501.787100012000012099922161.69120000
23000239994781.6523000720007299913681.787200012100012199922331.69121000
24000249994951.6524000730007399913861.787300012200012299922501.69122000
25000259995111.6525000740007499914041.787400012300012399922671.69123000
26000269995281.6526000750007599914211.787500012400012499922841.69124000
27000279995441.6527000760007699914391.787600012500012599923011.69125000
28000289995611.6528000770007799914571.787700012600012699923181.69126000
29000299995771.5729000780007899914751.787800012700012799923351.69127000
30000309995931.6130000790007999914921.787900012800012899923521.69128000
31000319996091.7731000800008099915101.788000012900012999923691.69129000
32000329996271.7732000810008199915281.788100013000013099923861.69130000
33000339996451.7733000820008299915461.788200013100013199924031.69131000
34000349996631.7734000830008399915641.788300013200013299924191.69132000
35000359996801.6135000840008499915811.788400013300013399924361.69133000
36000369996961.7136000850008599915991.788500013400013499924531.69134000
37000379997131.7537000860008699916171.788600013500013599924701.69135000
38000389997311.7538000870008799916351.788700013600013699924871.69136000
39000399997481.7939000880008899916521.788800013700013799925041.69137000
40000409997661.8440000890008999916701.788900013800013899925211.69138000
41000419997851.8941000900009099916881.789000013900013999925381.69139000
42000429998041.8942000910009199917061.789100014000014099925551.69140000
43000439998221.8943000920009299917241.789200014100014199925721.69141000
44000449998411.8944000930009399917411.789300014200014299925891.69142000
45000459998601.8945000940009499917591.789400014300014399926061.69143000
46000469998791.8946000950009599917771.789500014400014499926231.69144000
47000479998981.8947000960009699917951.789600014500014599926401.69145000
48000489999171.8948000970009799918121.789700014600014699926571.69146000
49000499999361.8949000980009899918301.789800014700014799926741.69147000
50000509999551.8950000990009999918481.789900014800014899926911.69148000
51000519999741.895100010000010099918661.7810000014900014999927081.69149000
52000529999921.895200010100010199918841.78101000150000or greater/27241.69150000
530005399910111.895300010200010299919011.78102000ou plus
540005499910301.895400010300010399919191.78103000
550005599910491.895500010400010499919371.78104000

Province: Alberta

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699912812.235600010500010599923292.10105000
8000899902.018000570005799913042.235700010600010699923502.10106000
90009999205.019000580005899913262.235800010700010799923712.10107000
1000010999705.0110000590005999913482.235900010800010899923922.10108000
11000119991205.0111000600006099913712.236000010900010999924132.10109000
12000129991705.0112000610006199913932.236100011000011099924342.10110000
13000139992214.9213000620006299914152.236200011100011199924552.10111000
14000149992704.8914000630006399914382.236300011200011299924762.10112000
15000159993194.4315000640006499914602.236400011300011399924972.08113000
16000169993634.3016000650006599914822.236500011400011499925182.00114000
17000179994064.3017000660006699915042.236600011500011599925382.00115000
18000189994494.3018000670006799915272.236700011600011699925582.00116000
19000199994922.6019000680006899915492.236800011700011799925782.00117000
20000209995182.0320000690006999915712.236900011800011899925982.00118000
21000219995382.0321000700007099915942.107000011900011999926182.00119000
22000229995592.0322000710007199916152.107100012000012099926382.00120000
23000239995792.0323000720007299916362.107200012100012199926582.00121000
24000249995992.0324000730007399916572.107300012200012299926782.00122000
25000259996192.0325000740007499916782.107400012300012399926982.00123000
26000269996402.0326000750007599916992.107500012400012499927182.00124000
27000279996602.0327000760007699917202.107600012500012599927382.00125000
28000289996802.0328000770007799917412.107700012600012699927582.00126000
29000299997001.9229000780007899917622.107800012700012799927782.00127000
30000309997201.9530000790007999917832.107900012800012899927982.00128000
31000319997392.1031000800008099918042.108000012900012999928182.00129000
32000329997602.1032000810008199918252.108100013000013099928382.00130000
33000339997812.1033000820008299918462.108200013100013199928582.00131000
34000349998022.1034000830008399918672.108300013200013299928782.00132000
35000359998231.9035000840008499918882.108400013300013399928992.00133000
36000369998422.0236000850008599919092.108500013400013499929192.00134000
37000379998622.0637000860008699919302.108600013500013599929392.00135000
38000389998832.0638000870008799919512.108700013600013699929592.00136000
39000399999042.1139000880008899919722.108800013700013799929792.00137000
40000409999252.1740000890008999919932.108900013800013899929992.00138000
41000419999462.2341000900009099920142.109000013900013999930192.00139000
42000429999692.2342000910009199920352.109100014000014099930392.00140000
43000439999912.2343000920009299920562.109200014100014199930592.00141000
440004499910132.2344000930009399920772.109300014200014299930792.00142000
450004599910362.2345000940009499920982.109400014300014399930992.00143000
460004699910582.2346000950009599921192.109500014400014499931192.00144000
470004799910802.2347000960009699921402.109600014500014599931392.00145000
480004899911032.2348000970009799921612.109700014600014699931592.00146000
490004999911252.2349000980009899921822.109800014700014799931792.00147000
500005099911472.2350000990009999922032.109900014800014899931992.00148000
510005199911702.235100010000010099922242.1010000014900014999932192.00149000
520005299911922.235200010100010199922452.10101000150000or greater/32392.00150000
530005399912142.235300010200010299922662.10102000ou plus
540005499912372.235400010300010399922872.10103000
550005599912592.235500010400010499923082.10104000

Province: Alberta

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699914592.525600010500010599926412.37105000
8000899902.018000570005799914842.525700010600010699926652.37106000
90009999205.019000580005899915092.525800010700010799926892.37107000
1000010999705.0110000590005999915352.525900010800010899927122.37108000
11000119991205.0111000600006099915602.526000010900010999927362.37109000
12000129991705.0112000610006199915852.526100011000011099927602.37110000
13000139992214.9213000620006299916102.526200011100011199927832.37111000
14000149992704.8914000630006399916352.526300011200011299928072.37112000
15000159993194.4315000640006499916602.526400011300011399928312.35113000
16000169993634.3016000650006599916862.526500011400011499928542.26114000
17000179994064.3017000660006699917112.526600011500011599928772.26115000
18000189994494.3018000670006799917362.526700011600011699929002.26116000
19000199994924.3019000680006899917612.526800011700011799929222.26117000
20000209995354.3020000690006999917862.526900011800011899929452.26118000
21000219995784.3021000700007099918122.377000011900011999929672.26119000
22000229996214.1622000710007199918352.377100012000012099929902.26120000
23000239996632.3423000720007299918592.377200012100012199930122.26121000
24000249996862.3424000730007399918832.377300012200012299930352.26122000
25000259997092.3425000740007499919062.377400012300012399930582.26123000
26000269997332.3426000750007599919302.377500012400012499930802.26124000
27000279997562.3427000760007699919542.377600012500012599931032.26125000
28000289997802.3428000770007799919782.377700012600012699931252.26126000
29000299998032.2229000780007899920012.377800012700012799931482.26127000
30000309998252.2330000790007999920252.377900012800012899931712.26128000
31000319998472.3731000800008099920492.378000012900012999931932.26129000
32000329998712.3732000810008199920722.378100013000013099932162.26130000
33000339998952.3733000820008299920962.378200013100013199932382.26131000
34000349999182.3734000830008399921202.378300013200013299932612.26132000
35000359999422.1535000840008499921432.378400013300013399932842.26133000
36000369999642.2836000850008599921672.378500013400013499933062.26134000
37000379999862.3337000860008699921912.378600013500013599933292.26135000
380003899910102.3338000870008799922152.378700013600013699933512.26136000
390003999910332.3839000880008899922382.378800013700013799933742.26137000
400004099910572.4540000890008999922622.378900013800013899933972.26138000
410004199910812.5241000900009099922862.379000013900013999934192.26139000
420004299911062.5242000910009199923092.379100014000014099934422.26140000
430004399911322.5243000920009299923332.379200014100014199934642.26141000
440004499911572.5244000930009399923572.379300014200014299934872.26142000
450004599911822.5245000940009499923802.379400014300014399935102.26143000
460004699912072.5246000950009599924042.379500014400014499935322.26144000
470004799912322.5247000960009699924282.379600014500014599935552.26145000
480004899912582.5248000970009799924522.379700014600014699935772.26146000
490004999912832.5249000980009899924752.379800014700014799936002.26147000
500005099913082.5250000990009999924992.379900014800014899936222.26148000
510005199913332.525100010000010099925232.3710000014900014999936452.26149000
520005299913582.525200010100010199925462.37101000150000or greater/36682.26150000
530005399913832.525300010200010299925702.37102000ou plus
540005499914092.525400010300010399925942.37103000
550005599914342.525500010400010499926182.37104000

Province: Alberta

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699916092.765600010500010599929052.60105000
8000899902.018000570005799916372.765700010600010699929312.60106000
90009999205.019000580005899916652.765800010700010799929572.60107000
1000010999705.0110000590005999916922.765900010800010899929832.60108000
11000119991205.0111000600006099917202.766000010900010999930092.60109000
12000129991705.0112000610006199917472.766100011000011099930352.60110000
13000139992214.9213000620006299917752.766200011100011199930612.60111000
14000149992704.8914000630006399918032.766300011200011299930872.60112000
15000159993194.4315000640006499918302.766400011300011399931132.57113000
16000169993634.3016000650006599918582.766500011400011499931392.48114000
17000179994064.3017000660006699918852.766600011500011599931642.48115000
18000189994494.3018000670006799919132.766700011600011699931882.48116000
19000199994924.3019000680006899919412.766800011700011799932132.48117000
20000209995354.3020000690006999919682.766900011800011899932382.48118000
21000219995784.3021000700007099919962.607000011900011999932632.48119000
22000229996214.3022000710007199920222.607100012000012099932872.48120000
23000239996644.3023000720007299920482.607200012100012199933122.48121000
24000249997074.3024000730007399920742.607300012200012299933372.48122000
25000259997504.3025000740007499921002.607400012300012399933622.48123000
26000269997934.3026000750007599921262.607500012400012499933872.48124000
27000279998362.7227000760007699921522.607600012500012599934112.48125000
28000289998642.6028000770007799921782.607700012600012699934362.48126000
29000299998902.4729000780007899922042.607800012700012799934612.48127000
30000309999142.4730000790007999922302.607900012800012899934862.48128000
31000319999392.5931000800008099922562.608000012900012999935102.48129000
32000329999652.5932000810008199922822.608100013000013099935352.48130000
33000339999912.5933000820008299923082.608200013100013199935602.48131000
340003499910172.5934000830008399923342.608300013200013299935852.48132000
350003599910432.3635000840008499923602.608400013300013399936092.48133000
360003699910662.5036000850008599923862.608500013400013499936342.48134000
370003799910912.5537000860008699924122.608600013500013599936592.48135000
380003899911172.5538000870008799924382.608700013600013699936842.48136000
390003999911422.6139000880008899924642.608800013700013799937082.48137000
400004099911682.6940000890008999924902.608900013800013899937332.48138000
410004199911952.7641000900009099925162.609000013900013999937582.48139000
420004299912232.7642000910009199925422.609100014000014099937832.48140000
430004399912502.7643000920009299925672.609200014100014199938082.48141000
440004499912782.7644000930009399925932.609300014200014299938322.48142000
450004599913062.7645000940009499926192.609400014300014399938572.48143000
460004699913332.7646000950009599926452.609500014400014499938822.48144000
470004799913612.7647000960009699926712.609600014500014599939072.48145000
480004899913892.7648000970009799926972.609700014600014699939312.48146000
490004999914162.7649000980009899927232.609800014700014799939562.48147000
500005099914442.7650000990009999927492.609900014800014899939812.48148000
510005199914712.765100010000010099927752.6010000014900014999940062.48149000
520005299914992.765200010100010199928012.60101000150000or greater/40302.48150000
530005399915272.765300010200010299928272.60102000ou plus
540005499915542.765400010300010399928532.60103000
550005599915822.765500010400010499928792.60104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[NEWFOUNDLAND AND LABRADOR/TERRE-NEUVE-ET-LABRADOR]

Province: Newfoundland and Labrador/Terre-Neuve-et-Labrador

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569994750.86560001050001059998530.75105000
8000899900.81800057000579994840.86570001060001069998600.75106000
9000999982.03900058000589994920.86580001070001079998680.75107000
1000010999282.031000059000599995010.84590001080001089998750.75108000
1100011999492.031100060000609995090.77600001090001099998830.75109000
1200012999692.031200061000619995170.75610001100001109998900.75110000
1300013999892.031300062000629995250.75620001110001119998980.75111000
14000149991101.231400063000639995320.77630001120001129999060.75112000
15000159991220.521500064000649995400.81640001130001139999130.75113000
16000169991270.951600065000659995480.81650001140001149999210.71114000
17000179991370.951700066000669995560.81660001150001159999280.71115000
18000189991460.951800067000679995640.81670001160001169999350.71116000
19000199991560.951900068000689995720.81680001170001179999420.71117000
20000209991650.952000069000699995800.81690001180001189999490.71118000
21000219991750.952100070000709995880.75700001190001199999560.71119000
22000229991840.952200071000719995960.75710001200001209999630.71120000
23000239991940.952300072000729996040.75720001210001219999710.71121000
24000249992030.952400073000739996110.75730001220001229999780.71122000
25000259992130.952500074000749996190.75740001230001239999850.71123000
26000269992220.952600075000759996260.75750001240001249999920.71124000
27000279992310.952700076000769996340.75760001250001259999990.71125000
28000289992410.952800077000779996410.757700012600012699910060.71126000
29000299992500.872900078000789996490.757800012700012799910130.71127000
30000309992590.803000079000799996560.757900012800012899910200.71128000
31000319992670.803100080000809996640.758000012900012999910280.71129000
32000329992750.803200081000819996720.758100013000013099910350.71130000
33000339992830.803300082000829996790.758200013100013199910420.71131000
34000349992910.803400083000839996870.758300013200013299910490.71132000
35000359992990.723500084000849996940.758400013300013399910560.71133000
36000369993070.773600085000859997020.758500013400013499910630.71134000
37000379993140.793700086000869997090.758600013500013599910700.71135000
38000389993220.793800087000879997170.758700013600013699910780.71136000
39000399993300.813900088000889997240.758800013700013799910850.71137000
40000409993380.834000089000899997320.758900013800013899910920.71138000
41000419993460.864100090000909997390.759000013900013999910990.71139000
42000429993550.864200091000919997470.759100014000014099911060.71140000
43000439993640.864300092000929997550.759200014100014199911130.71141000
44000449993720.864400093000939997620.759300014200014299911200.71142000
45000459993810.864500094000949997700.759400014300014399911270.71143000
46000469993890.864600095000959997770.759500014400014499911350.71144000
47000479993980.864700096000969997850.759600014500014599911420.71145000
48000489994070.864800097000979997920.759700014600014699911490.71146000
49000499994150.864900098000989998000.759800014700014799911560.71147000
50000509994240.865000099000999998070.759900014800014899911630.71148000
51000519994320.86510001000001009998150.7510000014900014999911700.71149000
52000529994410.86520001010001019998230.75101000150000or greater/11770.71150000
53000539994490.86530001020001029998300.75102000ou plus
54000549994580.86540001030001039998380.75103000
55000559994670.86550001040001049998450.75104000

Province: Newfoundland and Labrador/Terre-Neuve-et-Labrador

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569997791.345600010500010599913681.17105000
8000899901.31800057000579997931.345700010600010699913801.17106000
90009999133.81900058000589998061.345800010700010799913911.17107000
1000010999513.811000059000599998191.305900010800010899914031.17108000
1100011999893.811100060000609998321.236000010900010999914151.17109000
12000129991273.811200061000619998451.216100011000011099914271.17110000
13000139991663.731300062000629998571.216200011100011199914381.17111000
14000149992032.431400063000639998691.226300011200011299914501.17112000
15000159992271.051500064000649998811.266400011300011399914621.16113000
16000169992381.481600065000659998941.266500011400011499914731.11114000
17000179992521.481700066000669999061.266600011500011599914841.11115000
18000189992671.481800067000679999191.266700011600011699914961.11116000
19000199992821.481900068000689999321.266800011700011799915071.11117000
20000209992971.482000069000699999441.266900011800011899915181.11118000
21000219993121.482100070000709999571.177000011900011999915291.11119000
22000229993261.482200071000719999681.177100012000012099915401.11120000
23000239993411.482300072000729999801.177200012100012199915511.11121000
24000249993561.482400073000739999921.177300012200012299915621.11122000
25000259993711.4825000740007499910041.177400012300012399915731.11123000
26000269993851.4826000750007599910151.177500012400012499915841.11124000
27000279994001.4827000760007699910271.177600012500012599915951.11125000
28000289994151.4828000770007799910391.177700012600012699916071.11126000
29000299994301.3629000780007899910511.177800012700012799916181.11127000
30000309994431.2530000790007999910621.177900012800012899916291.11128000
31000319994561.2531000800008099910741.178000012900012999916401.11129000
32000329994681.2532000810008199910861.178100013000013099916511.11130000
33000339994811.2533000820008299910981.178200013100013199916621.11131000
34000349994931.2534000830008399911091.178300013200013299916731.11132000
35000359995061.1235000840008499911211.178400013300013399916841.11133000
36000369995171.2036000850008599911331.178500013400013499916951.11134000
37000379995291.2337000860008699911451.178600013500013599917061.11135000
38000389995411.2338000870008799911561.178700013600013699917171.11136000
39000399995531.2639000880008899911681.178800013700013799917291.11137000
40000409995661.3040000890008999911801.178900013800013899917401.11138000
41000419995791.3441000900009099911921.179000013900013999917511.11139000
42000429995921.3442000910009199912031.179100014000014099917621.11140000
43000439996061.3443000920009299912151.179200014100014199917731.11141000
44000449996191.3444000930009399912271.179300014200014299917841.11142000
45000459996321.3445000940009499912391.179400014300014399917951.11143000
46000469996461.3446000950009599912501.179500014400014499918061.11144000
47000479996591.3447000960009699912621.179600014500014599918171.11145000
48000489996721.3448000970009799912741.179700014600014699918281.11146000
49000499996861.3449000980009899912861.179800014700014799918401.11147000
50000509996991.3450000990009999912971.179900014800014899918511.11148000
51000519997121.345100010000010099913091.1710000014900014999918621.11149000
52000529997261.345200010100010199913211.17101000150000or greater/18731.11150000
53000539997391.345300010200010299913331.17102000ou plus
54000549997531.345400010300010399913441.17103000
55000559997661.345500010400010499913561.17104000

Province: Newfoundland and Labrador/Terre-Neuve-et-Labrador

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699910221.725600010500010599917801.51105000
8000899901.418000570005799910401.725700010600010699917951.51106000
90009999144.109000580005899910571.725800010700010799918101.51107000
1000010999554.1010000590005999910741.685900010800010899918251.51108000
1100011999964.1011000600006099910911.596000010900010999918401.51109000
12000129991374.1012000610006199911071.586100011000011099918551.51110000
13000139991784.0213000620006299911221.586200011100011199918701.51111000
14000149992183.9914000630006399911381.596300011200011299918861.51112000
15000159992583.7515000640006499911541.626400011300011399919011.49113000
16000169992963.9916000650006599911701.626500011400011499919161.43114000
17000179993362.8517000660006699911871.626600011500011599919301.43115000
18000189993641.9018000670006799912031.626700011600011699919441.43116000
19000199993831.9019000680006899912191.626800011700011799919581.43117000
20000209994021.9020000690006999912351.626900011800011899919731.43118000
21000219994211.9021000700007099912511.517000011900011999919871.43119000
22000229994401.9022000710007199912661.517100012000012099920011.43120000
23000239994591.9023000720007299912821.517200012100012199920151.43121000
24000249994781.9024000730007399912971.517300012200012299920301.43122000
25000259994971.9025000740007499913121.517400012300012399920441.43123000
26000269995161.9026000750007599913271.517500012400012499920581.43124000
27000279995351.9027000760007699913421.517600012500012599920731.43125000
28000289995541.9028000770007799913571.517700012600012699920871.43126000
29000299995731.7529000780007899913721.517800012700012799921011.43127000
30000309995901.6030000790007999913871.517900012800012899921151.43128000
31000319996061.6031000800008099914021.518000012900012999921301.43129000
32000329996231.6032000810008199914171.518100013000013099921441.43130000
33000339996391.6033000820008299914331.518200013100013199921581.43131000
34000349996551.6034000830008399914481.518300013200013299921721.43132000
35000359996711.4435000840008499914631.518400013300013399921871.43133000
36000369996851.5436000850008599914781.518500013400013499922011.43134000
37000379997001.5837000860008699914931.518600013500013599922151.43135000
38000389997161.5838000870008799915081.518700013600013699922291.43136000
39000399997321.6239000880008899915231.518800013700013799922441.43137000
40000409997481.6740000890008999915381.518900013800013899922581.43138000
41000419997651.7241000900009099915531.519000013900013999922721.43139000
42000429997821.7242000910009199915681.519100014000014099922871.43140000
43000439997991.7243000920009299915841.519200014100014199923011.43141000
44000449998161.7244000930009399915991.519300014200014299923151.43142000
45000459998341.7245000940009499916141.519400014300014399923291.43143000
46000469998511.7246000950009599916291.519500014400014499923441.43144000
47000479998681.7247000960009699916441.519600014500014599923581.43145000
48000489998851.7248000970009799916591.519700014600014699923721.43146000
49000499999021.7249000980009899916741.519800014700014799923861.43147000
50000509999191.7250000990009999916891.519900014800014899924011.43148000
51000519999371.725100010000010099917041.5110000014900014999924151.43149000
52000529999541.725200010100010199917191.51101000150000or greater/24291.43150000
53000539999711.725300010200010299917351.51102000ou plus
54000549999881.725400010300010399917501.51103000
550005599910051.725500010400010499917651.51104000

Province: Newfoundland and Labrador/Terre-Neuve-et-Labrador

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699912212.035600010500010599921171.78105000
8000899901.518000570005799912422.035700010600010699921351.78106000
90009999154.409000580005899912622.035800010700010799921531.78107000
1000010999594.4010000590005999912821.985900010800010899921711.78108000
11000119991034.4011000600006099913021.896000010900010999921881.78109000
12000129991474.4012000610006199913211.876100011000011099922061.78110000
13000139991914.3013000620006299913401.876200011100011199922241.78111000
14000149992344.2714000630006399913591.896300011200011299922421.78112000
15000159992774.0215000640006499913771.926400011300011399922601.77113000
16000169993174.2716000650006599913971.926500011400011499922771.69114000
17000179993604.2717000660006699914161.926600011500011599922941.69115000
18000189994024.2718000670006799914351.926700011600011699923111.69116000
19000199994454.2719000680006899914541.926800011700011799923281.69117000
20000209994882.3020000690006999914731.926900011800011899923451.69118000
21000219995112.2421000700007099914921.787000011900011999923621.69119000
22000229995332.2422000710007199915101.787100012000012099923791.69120000
23000239995562.2423000720007299915281.787200012100012199923951.69121000
24000249995782.2424000730007399915461.787300012200012299924121.69122000
25000259996002.2425000740007499915641.787400012300012399924291.69123000
26000269996232.2426000750007599915821.787500012400012499924461.69124000
27000279996452.2427000760007699915991.787600012500012599924631.69125000
28000289996682.2428000770007799916171.787700012600012699924801.69126000
29000299996902.0629000780007899916351.787800012700012799924971.69127000
30000309997111.9030000790007999916531.787900012800012899925131.69128000
31000319997301.9031000800008099916711.788000012900012999925301.69129000
32000329997491.9032000810008199916891.788100013000013099925471.69130000
33000339997681.9033000820008299917071.788200013100013199925641.69131000
34000349997871.9034000830008399917241.788300013200013299925811.69132000
35000359998061.7035000840008499917421.788400013300013399925981.69133000
36000369998231.8236000850008599917601.788500013400013499926151.69134000
37000379998411.8637000860008699917781.788600013500013599926311.69135000
38000389998601.8638000870008799917961.788700013600013699926481.69136000
39000399998781.9139000880008899918141.788800013700013799926651.69137000
40000409998971.9740000890008999918311.788900013800013899926821.69138000
41000419999172.0341000900009099918491.789000013900013999926991.69139000
42000429999372.0342000910009199918671.789100014000014099927161.69140000
43000439999582.0343000920009299918851.789200014100014199927331.69141000
44000449999782.0344000930009399919031.789300014200014299927491.69142000
45000459999982.0345000940009499919211.789400014300014399927661.69143000
460004699910182.0346000950009599919391.789500014400014499927831.69144000
470004799910392.0347000960009699919561.789600014500014599928001.69145000
480004899910592.0348000970009799919741.789700014600014699928171.69146000
490004999910792.0349000980009899919921.789800014700014799928341.69147000
500005099911002.0350000990009999920101.789900014800014899928511.69148000
510005199911202.035100010000010099920281.7810000014900014999928681.69149000
520005299911402.035200010100010199920461.78101000150000or greater/28841.69150000
530005399911612.035300010200010299920631.78102000ou plus
540005499911812.035400010300010399920811.78103000
550005599912012.035500010400010499920991.78104000

Province: Newfoundland and Labrador/Terre-Neuve-et-Labrador

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913872.295600010500010599923982.01105000
8000899901.518000570005799914102.295700010600010699924182.01106000
90009999154.409000580005899914332.295800010700010799924382.01107000
1000010999594.4010000590005999914562.245900010800010899924582.01108000
11000119991034.4011000600006099914782.146000010900010999924782.01109000
12000129991474.4012000610006199915002.126100011000011099924992.01110000
13000139991914.3013000620006299915212.126200011100011199925192.01111000
14000149992344.2714000630006399915422.136300011200011299925392.01112000
15000159992774.0215000640006499915642.166400011300011399925591.99113000
16000169993174.2716000650006599915852.166500011400011499925791.90114000
17000179993604.2717000660006699916072.166600011500011599925981.90115000
18000189994024.2718000670006799916282.166700011600011699926171.90116000
19000199994454.2719000680006899916502.166800011700011799926361.90117000
20000209994884.2720000690006999916722.166900011800011899926551.90118000
21000219995314.2721000700007099916932.017000011900011999926741.90119000
22000229995734.2722000710007199917132.017100012000012099926931.90120000
23000239996164.2723000720007299917342.017200012100012199927121.90121000
24000249996592.8124000730007399917542.017300012200012299927311.90122000
25000259996872.5325000740007499917742.017400012300012399927501.90123000
26000269997122.5326000750007599917942.017500012400012499927691.90124000
27000279997372.5327000760007699918142.017600012500012599927881.90125000
28000289997632.5328000770007799918342.017700012600012699928071.90126000
29000299997882.3329000780007899918542.017800012700012799928261.90127000
30000309998112.1430000790007999918742.017900012800012899928451.90128000
31000319998332.1431000800008099918952.018000012900012999928641.90129000
32000329998542.1432000810008199919152.018100013000013099928831.90130000
33000339998752.1433000820008299919352.018200013100013199929021.90131000
34000349998972.1434000830008399919552.018300013200013299929211.90132000
35000359999181.9235000840008499919752.018400013300013399929401.90133000
36000369999372.0536000850008599919952.018500013400013499929591.90134000
37000379999582.1037000860008699920152.018600013500013599929781.90135000
38000389999792.1038000870008799920362.018700013600013699929971.90136000
390003999910002.1639000880008899920562.018800013700013799930161.90137000
400004099910222.2240000890008999920762.018900013800013899930351.90138000
410004199910442.2941000900009099920962.019000013900013999930541.90139000
420004299910672.2942000910009199921162.019100014000014099930731.90140000
430004399910902.2943000920009299921362.019200014100014199930931.90141000
440004499911122.2944000930009399921562.019300014200014299931121.90142000
450004599911352.2945000940009499921762.019400014300014399931311.90143000
460004699911582.2946000950009599921972.019500014400014499931501.90144000
470004799911812.2947000960009699922172.019600014500014599931691.90145000
480004899912042.2948000970009799922372.019700014600014699931881.90146000
490004999912272.2949000980009899922572.019800014700014799932071.90147000
500005099912502.2950000990009999922772.019900014800014899932261.90148000
510005199912732.295100010000010099922972.0110000014900014999932451.90149000
520005299912962.295200010100010199923172.01101000150000or greater/32641.90150000
530005399913192.295300010200010299923382.01102000ou plus
540005499913412.295400010300010399923582.01103000
550005599913642.295500010400010499923782.01104000

Province: Newfoundland and Labrador/Terre-Neuve-et-Labrador

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699915282.515600010500010599926362.21105000
8000899901.518000570005799915532.515700010600010699926582.21106000
90009999154.409000580005899915782.515800010700010799926802.21107000
1000010999594.4010000590005999916032.455900010800010899927022.21108000
11000119991034.4011000600006099916272.356000010900010999927242.21109000
12000129991474.4012000610006199916512.336100011000011099927462.21110000
13000139991914.3013000620006299916742.336200011100011199927682.21111000
14000149992344.2714000630006399916982.346300011200011299927902.21112000
15000159992774.0215000640006499917212.376400011300011399928122.18113000
16000169993174.2716000650006599917452.376500011400011499928342.09114000
17000179993604.2717000660006699917692.376600011500011599928552.09115000
18000189994024.2718000670006799917922.376700011600011699928762.09116000
19000199994454.2719000680006899918162.376800011700011799928972.09117000
20000209994884.2720000690006999918402.376900011800011899929172.09118000
21000219995314.2721000700007099918632.217000011900011999929382.09119000
22000229995734.2722000710007199918852.217100012000012099929592.09120000
23000239996164.2723000720007299919072.217200012100012199929802.09121000
24000249996594.2724000730007399919292.217300012200012299930012.09122000
25000259997014.2725000740007499919522.217400012300012399930222.09123000
26000269997444.2726000750007599919742.217500012400012499930432.09124000
27000279997874.2727000760007699919962.217600012500012599930632.09125000
28000289998294.1228000770007799920182.217700012600012699930842.09126000
29000299998712.5529000780007899920402.217800012700012799931052.09127000
30000309998962.3430000790007999920622.217900012800012899931262.09128000
31000319999202.3431000800008099920842.218000012900012999931472.09129000
32000329999432.3432000810008199921062.218100013000013099931682.09130000
33000339999672.3433000820008299921282.218200013100013199931892.09131000
34000349999902.3434000830008399921502.218300013200013299932092.09132000
350003599910132.1135000840008499921722.218400013300013399932302.09133000
360003699910342.2536000850008599921942.218500013400013499932512.09134000
370003799910572.3037000860008699922162.218600013500013599932722.09135000
380003899910802.3038000870008799922382.218700013600013699932932.09136000
390003999911032.3639000880008899922612.218800013700013799933142.09137000
400004099911272.4440000890008999922832.218900013800013899933342.09138000
410004199911512.5141000900009099923052.219000013900013999933552.09139000
420004299911762.5142000910009199923272.219100014000014099933762.09140000
430004399912012.5143000920009299923492.219200014100014199933972.09141000
440004499912262.5144000930009399923712.219300014200014299934182.09142000
450004599912512.5145000940009499923932.219400014300014399934392.09143000
460004699912772.5146000950009599924152.219500014400014499934602.09144000
470004799913022.5147000960009699924372.219600014500014599934802.09145000
480004899913272.5148000970009799924592.219700014600014699935012.09146000
490004999913522.5149000980009899924812.219800014700014799935222.09147000
500005099913772.5150000990009999925032.219900014800014899935432.09148000
510005199914022.515100010000010099925252.2110000014900014999935642.09149000
520005299914272.515200010100010199925472.21101000150000or greater/35852.09150000
530005399914522.515300010200010299925692.21102000ou plus
540005499914772.515400010300010399925922.21103000
550005599915032.515500010400010499926142.21104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[YUKON]

Province: Yukon

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569995170.95560001050001059999510.86105000
8000899900.00800057000579995260.95570001060001069999590.86106000
9000999900.00900058000589995360.95580001070001079999680.86107000
100001099900.001000059000599995450.95590001080001089999770.86108000
110001199900.551100060000609995550.95600001090001099999850.86109000
120001299953.941200061000619995640.95610001100001109999940.86110000
1300013999453.871300062000629995740.956200011100011199910020.86111000
1400014999843.621400063000639995830.956300011200011299910110.86112000
15000159991202.981500064000649995930.956400011300011399910200.85113000
16000169991500.671600065000659996020.956500011400011499910280.80114000
17000179991560.671700066000669996120.956600011500011599910360.80115000
18000189991630.671800067000679996210.956700011600011699910440.80116000
19000199991700.921900068000689996310.956800011700011799910520.80117000
20000209991790.952000069000699996400.956900011800011899910600.80118000
21000219991880.952100070000709996500.877000011900011999910680.80119000
22000229991980.952200071000719996580.877100012000012099910760.80120000
23000239992070.952300072000729996670.877200012100012199910840.80121000
24000249992170.952400073000739996760.877300012200012299910920.80122000
25000259992270.992500074000749996840.877400012300012399911000.80123000
26000269992360.992600075000759996930.877500012400012499911080.80124000
27000279992460.992700076000769997020.877600012500012599911160.80125000
28000289992560.992800077000779997100.867700012600012699911240.80126000
29000299992660.952900078000789997190.847800012700012799911320.80127000
30000309992760.933000079000799997270.847900012800012899911400.80128000
31000319992850.933100080000809997360.848000012900012999911480.80129000
32000329992940.933200081000819997440.848100013000013099911560.80130000
33000339993040.933300082000829997530.868200013100013199911640.80131000
34000349993130.933400083000839997610.868300013200013299911720.80132000
35000359993220.813500084000849997700.868400013300013399911800.80133000
36000369993300.863600085000859997790.868500013400013499911880.80134000
37000379993390.873700086000869997870.868600013500013599911960.80135000
38000389993470.873800087000879997960.868700013600013699912040.80136000
39000399993560.903900088000889998040.868800013700013799912120.80137000
40000409993650.924000089000899998130.868900013800013899912200.80138000
41000419993740.954100090000909998220.869000013900013999912280.80139000
42000429993840.954200091000919998300.869100014000014099912360.80140000
43000439993930.954300092000929998390.869200014100014199912440.80141000
44000449994030.954400093000939998470.869300014200014299912520.80142000
45000459994120.954500094000949998560.869400014300014399912600.80143000
46000469994220.954600095000959998650.869500014400014499912680.80144000
47000479994310.954700096000969998730.869600014500014599912760.80145000
48000489994410.954800097000979998820.869700014600014699912840.80146000
49000499994500.954900098000989998900.869800014700014799912920.80147000
50000509994600.955000099000999998990.869900014800014899913000.80148000
51000519994690.95510001000001009999080.8610000014900014999913080.80149000
52000529994790.95520001010001019999160.86101000150000or greater/13160.80150000
53000539994880.95530001020001029999250.86102000ou plus
54000549994980.95540001030001039999340.86103000
55000559995070.95550001040001049999420.86104000

Province: Yukon

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569998401.485600010500010599915161.34105000
8000899900.00800057000579998551.485700010600010699915291.34106000
9000999900.00900058000589998701.485800010700010799915431.34107000
100001099900.001000059000599998841.485900010800010899915561.34108000
110001199900.591100060000609998991.486000010900010999915691.34109000
120001299964.271200061000619999141.486100011000011099915831.34110000
1300013999494.191300062000629999291.486200011100011199915961.34111000
1400014999913.921400063000639999431.486300011200011299916091.34112000
15000159991303.721500064000649999581.486400011300011399916231.32113000
16000169991673.721600065000659999731.486500011400011499916361.24114000
17000179992043.721700066000669999881.486600011500011599916491.24115000
18000189992413.7218000670006799910021.486700011600011699916611.24116000
19000199992783.6119000680006899910171.486800011700011799916731.24117000
20000209993151.4820000690006999910321.486900011800011899916861.24118000
21000219993291.4821000700007099910471.357000011900011999916981.24119000
22000229993441.4822000710007199910601.357100012000012099917111.24120000
23000239993591.4823000720007299910741.357200012100012199917231.24121000
24000249993741.4824000730007399910871.357300012200012299917361.24122000
25000259993891.5525000740007499911011.357400012300012399917481.24123000
26000269994041.5526000750007599911141.357500012400012499917611.24124000
27000279994201.5527000760007699911281.357600012500012599917731.24125000
28000289994351.5528000770007799911411.357700012600012699917851.24126000
29000299994511.4829000780007899911551.327800012700012799917981.24127000
30000309994651.4430000790007999911681.327900012800012899918101.24128000
31000319994801.4431000800008099911811.328000012900012999918231.24129000
32000329994941.4432000810008199911951.328100013000013099918351.24130000
33000339995091.4433000820008299912081.348200013100013199918481.24131000
34000349995231.4434000830008399912211.348300013200013299918601.24132000
35000359995371.2635000840008499912351.348400013300013399918731.24133000
36000369995501.3336000850008599912481.348500013400013499918851.24134000
37000379995631.3637000860008699912611.348600013500013599918971.24135000
38000389995771.3638000870008799912751.348700013600013699919101.24136000
39000399995901.3939000880008899912881.348800013700013799919221.24137000
40000409996041.4340000890008999913011.348900013800013899919351.24138000
41000419996191.4841000900009099913151.349000013900013999919471.24139000
42000429996331.4842000910009199913281.349100014000014099919601.24140000
43000439996481.4843000920009299913421.349200014100014199919721.24141000
44000449996631.4844000930009399913551.349300014200014299919851.24142000
45000459996781.4845000940009499913681.349400014300014399919971.24143000
46000469996931.4846000950009599913821.349500014400014499920091.24144000
47000479997071.4847000960009699913951.349600014500014599920221.24145000
48000489997221.4848000970009799914091.349700014600014699920341.24146000
49000499997371.4849000980009899914221.349800014700014799920471.24147000
50000509997521.4850000990009999914351.349900014800014899920591.24148000
51000519997661.485100010000010099914491.3410000014900014999920721.24149000
52000529997811.485200010100010199914621.34101000150000or greater/20841.24150000
53000539997961.485300010200010299914761.34102000ou plus
54000549998111.485400010300010399914891.34103000
55000559998251.485500010400010499915021.34104000

Province: Yukon

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699910991.905600010500010599919681.72105000
8000899900.008000570005799911181.905700010600010699919851.72106000
9000999900.009000580005899911371.905800010700010799920021.72107000
100001099900.0010000590005999911561.905900010800010899920191.72108000
110001199900.6411000600006099911751.906000010900010999920371.72109000
120001299964.6012000610006199911941.906100011000011099920541.72110000
1300013999524.5113000620006299912131.906200011100011199920711.72111000
1400014999984.2214000630006399912321.906300011200011299920881.72112000
15000159991404.0015000640006499912511.906400011300011399921061.70113000
16000169991804.0016000650006599912701.906500011400011499921221.60114000
17000179992204.0017000660006699912891.906600011500011599921381.60115000
18000189992604.0018000670006799913081.906700011600011699921541.60116000
19000199993004.0019000680006899913271.906800011700011799921701.60117000
20000209993404.0020000690006999913461.906900011800011899921861.60118000
21000219993804.0021000700007099913651.747000011900011999922031.60119000
22000229994204.0022000710007199913821.747100012000012099922191.60120000
23000239994603.9323000720007299913991.747200012100012199922351.60121000
24000249994991.9124000730007399914171.747300012200012299922511.60122000
25000259995181.9925000740007499914341.747400012300012399922671.60123000
26000269995381.9926000750007599914511.747500012400012499922831.60124000
27000279995581.9927000760007699914691.747600012500012599922991.60125000
28000289995781.9928000770007799914861.737700012600012699923151.60126000
29000299995981.9029000780007899915031.717800012700012799923311.60127000
30000309996171.8530000790007999915211.717900012800012899923471.60128000
31000319996361.8531000800008099915381.718000012900012999923631.60129000
32000329996541.8532000810008199915551.718100013000013099923791.60130000
33000339996731.8533000820008299915721.728200013100013199923951.60131000
34000349996911.8534000830008399915891.728300013200013299924111.60132000
35000359997101.6135000840008499916061.728400013300013399924271.60133000
36000369997261.7136000850008599916231.728500013400013499924431.60134000
37000379997431.7537000860008699916411.728600013500013599924591.60135000
38000389997601.7538000870008799916581.728700013600013699924751.60136000
39000399997781.7939000880008899916751.728800013700013799924911.60137000
40000409997961.8440000890008999916921.728900013800013899925071.60138000
41000419998141.9041000900009099917091.729000013900013999925231.60139000
42000429998331.9042000910009199917271.729100014000014099925391.60140000
43000439998521.9043000920009299917441.729200014100014199925551.60141000
44000449998711.9044000930009399917611.729300014200014299925711.60142000
45000459998901.9045000940009499917781.729400014300014399925871.60143000
46000469999091.9046000950009599917961.729500014400014499926031.60144000
47000479999281.9047000960009699918131.729600014500014599926191.60145000
48000489999471.9048000970009799918301.729700014600014699926351.60146000
49000499999661.9049000980009899918471.729800014700014799926511.60147000
50000509999851.9050000990009999918641.729900014800014899926671.60148000
510005199910041.905100010000010099918821.7210000014900014999926831.60149000
520005299910231.905200010100010199918991.72101000150000or greater/26991.60150000
530005399910421.905300010200010299919161.72102000ou plus
540005499910611.905400010300010399919331.72103000
550005599910801.905500010400010499919511.72104000

Province: Yukon

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913102.245600010500010599923382.03105000
8000899900.008000570005799913332.245700010600010699923582.03106000
9000999900.009000580005899913552.245800010700010799923782.03107000
100001099900.0010000590005999913782.245900010800010899923992.03108000
110001199900.6911000600006099914002.246000010900010999924192.03109000
120001299974.9312000610006199914232.246100011000011099924392.03110000
1300013999564.8413000620006299914452.246200011100011199924602.03111000
14000149991054.5214000630006399914672.246300011200011299924802.03112000
15000159991504.2915000640006499914902.246400011300011399925002.01113000
16000169991934.2916000650006599915122.246500011400011499925201.89114000
17000179992364.2917000660006699915352.246600011500011599925391.89115000
18000189992784.2918000670006799915572.246700011600011699925581.89116000
19000199993214.2919000680006899915802.246800011700011799925771.89117000
20000209993644.2920000690006999916022.246900011800011899925961.89118000
21000219994074.2921000700007099916242.057000011900011999926151.89119000
22000229994504.2922000710007199916452.057100012000012099926341.89120000
23000239994934.2923000720007299916662.057200012100012199926531.89121000
24000249995364.2924000730007399916862.057300012200012299926721.89122000
25000259995794.4825000740007499917072.057400012300012399926911.89123000
26000269996234.4826000750007599917272.057500012400012499927101.89124000
27000279996682.6927000760007699917482.057600012500012599927281.89125000
28000289996952.3528000770007799917682.057700012600012699927471.89126000
29000299997192.2529000780007899917892.027800012700012799927661.89127000
30000309997412.1930000790007999918092.027900012800012899927851.89128000
31000319997632.1931000800008099918292.028000012900012999928041.89129000
32000329997852.1932000810008199918492.028100013000013099928231.89130000
33000339998072.1933000820008299918702.038200013100013199928421.89131000
34000349998292.1934000830008399918902.038300013200013299928611.89132000
35000359998501.9135000840008499919102.038400013300013399928801.89133000
36000369998702.0236000850008599919312.038500013400013499928991.89134000
37000379998902.0737000860008699919512.038600013500013599929181.89135000
38000389999102.0738000870008799919712.038700013600013699929361.89136000
39000399999312.1239000880008899919922.038800013700013799929551.89137000
40000409999522.1840000890008999920122.038900013800013899929741.89138000
41000419999742.2441000900009099920322.039000013900013999929931.89139000
42000429999962.2442000910009199920532.039100014000014099930121.89140000
430004399910192.2443000920009299920732.039200014100014199930311.89141000
440004499910412.2444000930009399920932.039300014200014299930501.89142000
450004599910642.2445000940009499921142.039400014300014399930691.89143000
460004699910862.2446000950009599921342.039500014400014499930881.89144000
470004799911092.2447000960009699921542.039600014500014599931071.89145000
480004899911312.2448000970009799921752.039700014600014699931261.89146000
490004999911532.2449000980009899921952.039800014700014799931441.89147000
500005099911762.2450000990009999922152.039900014800014899931631.89148000
510005199911982.245100010000010099922362.0310000014900014999931821.89149000
520005299912212.245200010100010199922562.03101000150000or greater/32011.89150000
530005399912432.245300010200010299922772.03102000ou plus
540005499912662.245400010300010399922972.03103000
550005599912882.245500010400010499923172.03104000

Province: Yukon

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699914872.535600010500010599926462.30105000
8000899900.008000570005799915122.535700010600010699926692.30106000
9000999900.009000580005899915372.535800010700010799926922.30107000
100001099900.0010000590005999915632.535900010800010899927152.30108000
110001199900.6911000600006099915882.536000010900010999927382.30109000
120001299974.9312000610006199916132.536100011000011099927612.30110000
1300013999564.8413000620006299916392.536200011100011199927842.30111000
14000149991054.5214000630006399916642.536300011200011299928062.30112000
15000159991504.2915000640006499916892.536400011300011399928292.26113000
16000169991934.2916000650006599917152.536500011400011499928522.13114000
17000179992364.2917000660006699917402.536600011500011599928732.13115000
18000189992784.2918000670006799917652.536700011600011699928952.13116000
19000199993214.2919000680006899917912.536800011700011799929162.13117000
20000209993644.2920000690006999918162.536900011800011899929372.13118000
21000219994074.2921000700007099918412.327000011900011999929592.13119000
22000229994504.2922000710007199918642.327100012000012099929802.13120000
23000239994934.2923000720007299918872.327200012100012199930012.13121000
24000249995364.2924000730007399919112.327300012200012299930232.13122000
25000259995794.4825000740007499919342.327400012300012399930442.13123000
26000269996234.4826000750007599919572.327500012400012499930652.13124000
27000279996684.4827000760007699919802.327600012500012599930872.13125000
28000289997134.4828000770007799920032.317700012600012699931082.13126000
29000299997584.2829000780007899920262.287800012700012799931292.13127000
30000309998014.1630000790007999920492.287900012800012899931512.13128000
31000319998424.1631000800008099920722.288000012900012999931722.13129000
32000329998843.4632000810008199920952.288100013000013099931932.13130000
33000339999182.4733000820008299921182.308200013100013199932152.13131000
34000349999432.4734000830008399921412.308300013200013299932362.13132000
35000359999682.1535000840008499921642.308400013300013399932572.13133000
36000369999892.2836000850008599921872.308500013400013499932792.13134000
370003799910122.3337000860008699922102.308600013500013599933002.13135000
380003899910362.3338000870008799922332.308700013600013699933212.13136000
390003999910592.3939000880008899922552.308800013700013799933432.13137000
400004099910832.4640000890008999922782.308900013800013899933642.13138000
410004199911072.5341000900009099923012.309000013900013999933852.13139000
420004299911332.5342000910009199923242.309100014000014099934072.13140000
430004399911582.5343000920009299923472.309200014100014199934282.13141000
440004499911832.5344000930009399923702.309300014200014299934492.13142000
450004599912092.5345000940009499923932.309400014300014399934712.13143000
460004699912342.5346000950009599924162.309500014400014499934922.13144000
470004799912592.5347000960009699924392.309600014500014599935132.13145000
480004899912842.5348000970009799924622.309700014600014699935352.13146000
490004999913102.5349000980009899924852.309800014700014799935562.13147000
500005099913352.5350000990009999925082.309900014800014899935772.13148000
510005199913602.535100010000010099925312.3010000014900014999935992.13149000
520005299913862.535200010100010199925542.30101000150000or greater/36202.13150000
530005399914112.535300010200010299925772.30102000ou plus
540005499914362.535400010300010399926002.30103000
550005599914622.535500010400010499926232.30104000

Province: Yukon

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699916362.775600010500010599929072.52105000
8000899900.008000570005799916642.775700010600010699929322.52106000
9000999900.009000580005899916922.775800010700010799929572.52107000
100001099900.0010000590005999917192.775900010800010899929822.52108000
110001199900.6911000600006099917472.776000010900010999930072.52109000
120001299974.9312000610006199917752.776100011000011099930322.52110000
1300013999564.8413000620006299918032.776200011100011199930582.52111000
14000149991054.5214000630006399918302.776300011200011299930832.52112000
15000159991504.2915000640006499918582.776400011300011399931082.48113000
16000169991934.2916000650006599918862.776500011400011499931332.34114000
17000179992364.2917000660006699919132.776600011500011599931562.34115000
18000189992784.2918000670006799919412.776700011600011699931792.34116000
19000199993214.2919000680006899919692.776800011700011799932032.34117000
20000209993644.2920000690006999919972.776900011800011899932262.34118000
21000219994074.2921000700007099920242.547000011900011999932502.34119000
22000229994504.2922000710007199920502.547100012000012099932732.34120000
23000239994934.2923000720007299920752.547200012100012199932962.34121000
24000249995364.2924000730007399921012.547300012200012299933202.34122000
25000259995794.4825000740007499921262.547400012300012399933432.34123000
26000269996234.4826000750007599921512.547500012400012499933672.34124000
27000279996684.4827000760007699921772.547600012500012599933902.34125000
28000289997134.4828000770007799922022.537700012600012699934132.34126000
29000299997584.2829000780007899922282.507800012700012799934372.34127000
30000309998014.1630000790007999922532.507900012800012899934602.34128000
31000319998424.1631000800008099922782.508000012900012999934832.34129000
32000329998844.1632000810008199923032.508100013000013099935072.34130000
33000339999254.1633000820008299923282.528200013100013199935302.34131000
34000349999674.1634000830008399923532.528300013200013299935542.34132000
350003599910093.6335000840008499923782.528400013300013399935772.34133000
360003699910453.8536000850008599924032.528500013400013499936002.34134000
370003799910843.9437000860008699924282.528600013500013599936242.34135000
380003899911233.9438000870008799924542.528700013600013699936472.34136000
390003999911623.0839000880008899924792.528800013700013799936712.34137000
400004099911932.7040000890008999925042.528900013800013899936942.34138000
410004199912202.7741000900009099925292.529000013900013999937172.34139000
420004299912482.7742000910009199925542.529100014000014099937412.34140000
430004399912762.7743000920009299925792.529200014100014199937642.34141000
440004499913032.7744000930009399926052.529300014200014299937882.34142000
450004599913312.7745000940009499926302.529400014300014399938112.34143000
460004699913592.7746000950009599926552.529500014400014499938342.34144000
470004799913862.7747000960009699926802.529600014500014599938582.34145000
480004899914142.7748000970009799927052.529700014600014699938812.34146000
490004999914422.7749000980009899927302.529800014700014799939042.34147000
500005099914702.7750000990009999927562.529900014800014899939282.34148000
510005199914972.775100010000010099927812.5210000014900014999939512.34149000
520005299915252.775200010100010199928062.52101000150000or greater/39752.34150000
530005399915532.775300010200010299928312.52102000ou plus
540005499915812.775400010300010399928562.52103000
550005599916082.775500010400010499928812.52104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[NORTHWEST TERRITORIES/TERRITOIRES DU NORD-OUEST]

Province: Northwest Territories/Territoires du Nord-Ouest

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569995160.96560001050001059999510.86105000
8000899901.40800057000579995260.96570001060001069999600.86106000
90009999142.00900058000589995360.96580001070001079999680.86107000
1000010999342.001000059000599995450.96590001080001089999770.84108000
1100011999542.001100060000609995550.96600001090001099999850.84109000
1200012999742.001200061000619995640.96610001100001109999940.84110000
1300013999942.001300062000629995740.966200011100011199910020.84111000
14000149991142.001400063000639995840.966300011200011299910100.84112000
15000159991341.751500064000649995930.966400011300011399910190.83113000
16000169991510.771600065000659996030.966500011400011499910270.80114000
17000179991590.781700066000669996120.936600011500011599910350.80115000
18000189991670.781800067000679996220.926700011600011699910430.80116000
19000199991740.781900068000689996310.926800011700011799910510.80117000
20000209991820.782000069000699996400.926900011800011899910590.80118000
21000219991900.782100070000709996490.867000011900011999910670.80119000
22000229991980.782200071000719996580.867100012000012099910750.80120000
23000239992060.782300072000729996660.867200012100012199910830.80121000
24000249992130.932400073000739996750.867300012200012299910910.80122000
25000259992231.012500074000749996840.867400012300012399910990.80123000
26000269992331.012600075000759996920.867500012400012499911070.80124000
27000279992431.012700076000769997010.867600012500012599911150.80125000
28000289992531.012800077000779997100.867700012600012699911230.80126000
29000299992630.972900078000789997180.867800012700012799911310.80127000
30000309992730.943000079000799997270.867900012800012899911390.80128000
31000319992820.943100080000809997350.868000012900012999911470.80129000
32000329992920.943200081000819997440.868100013000013099911550.80130000
33000339993010.913300082000829997530.868200013100013199911630.80131000
34000349993100.903400083000839997610.868300013200013299911710.80132000
35000359993190.823500084000849997700.868400013300013399911790.80133000
36000369993270.873600085000859997790.868500013400013499911870.80134000
37000379993360.893700086000869997870.868600013500013599911950.80135000
38000389993450.893800087000879997960.868700013600013699912030.80136000
39000399993540.913900088000889998040.868800013700013799912110.80137000
40000409993630.944000089000899998130.868900013800013899912190.80138000
41000419993720.964100090000909998220.869000013900013999912270.80139000
42000429993820.964200091000919998300.869100014000014099912350.80140000
43000439993920.964300092000929998390.869200014100014199912420.80141000
44000449994010.964400093000939998470.869300014200014299912500.80142000
45000459994110.964500094000949998560.869400014300014399912580.80143000
46000469994200.964600095000959998650.869500014400014499912660.80144000
47000479994300.964700096000969998730.869600014500014599912740.80145000
48000489994400.964800097000979998820.869700014600014699912820.80146000
49000499994490.964900098000989998910.869800014700014799912900.80147000
50000509994590.965000099000999998990.869900014800014899912980.80148000
51000519994680.96510001000001009999080.8610000014900014999913060.80149000
52000529994780.96520001010001019999160.86101000150000or greater/13140.80150000
53000539994880.96530001020001029999250.86102000ou plus
54000549994970.96540001030001039999340.86103000
55000559995070.96550001040001049999420.86104000

Province: Northwest Territories/Territoires du Nord-Ouest

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569998481.495600010500010599915231.34105000
8000899903.10800057000579998621.495700010600010699915371.34106000
90009999314.34900058000589998771.495800010700010799915501.34107000
1000010999744.341000059000599998921.495900010800010899915641.31108000
11000119991184.341100060000609999071.496000010900010999915771.31109000
12000129991614.011200061000619999221.496100011000011099915901.31110000
13000139992013.901300062000629999371.496200011100011199916031.31111000
14000149992401.621400063000639999521.496300011200011299916161.31112000
15000159992571.001500064000649999671.496400011300011399916291.29113000
16000169992671.351600065000659999821.496500011400011499916421.24114000
17000179992801.361700066000669999971.456600011500011599916541.24115000
18000189992941.3618000670006799910111.436700011600011699916671.24116000
19000199993071.3619000680006899910261.436800011700011799916791.24117000
20000209993211.3620000690006999910401.436900011800011899916921.24118000
21000219993351.3621000700007099910541.347000011900011999917041.24119000
22000229993481.3622000710007199910681.347100012000012099917161.24120000
23000239993621.3623000720007299910811.347200012100012199917291.24121000
24000249993761.5024000730007399910941.347300012200012299917411.24122000
25000259993911.5725000740007499911081.347400012300012399917541.24123000
26000269994061.5726000750007599911211.347500012400012499917661.24124000
27000279994221.5727000760007699911351.347600012500012599917781.24125000
28000289994381.5728000770007799911481.347700012600012699917911.24126000
29000299994531.5029000780007899911611.347800012700012799918031.24127000
30000309994681.4630000790007999911751.347900012800012899918161.24128000
31000319994831.4631000800008099911881.348000012900012999918281.24129000
32000329994981.4632000810008199912021.348100013000013099918401.24130000
33000339995121.4233000820008299912151.348200013100013199918531.24131000
34000349995261.4034000830008399912281.348300013200013299918651.24132000
35000359995411.2835000840008499912421.348400013300013399918781.24133000
36000369995531.3536000850008599912551.348500013400013499918901.24134000
37000379995671.3837000860008699912691.348600013500013599919031.24135000
38000389995811.3838000870008799912821.348700013600013699919151.24136000
39000399995951.4239000880008899912951.348800013700013799919271.24137000
40000409996091.4640000890008999913091.348900013800013899919401.24138000
41000419996231.5041000900009099913221.349000013900013999919521.24139000
42000429996381.5042000910009199913361.349100014000014099919651.24140000
43000439996531.5043000920009299913491.349200014100014199919771.24141000
44000449996681.5044000930009399913631.349300014200014299919891.24142000
45000459996831.5045000940009499913761.349400014300014399920021.24143000
46000469996981.5046000950009599913891.349500014400014499920141.24144000
47000479997131.5047000960009699914031.349600014500014599920271.24145000
48000489997281.4948000970009799914161.349700014600014699920391.24146000
49000499997431.4949000980009899914301.349800014700014799920511.24147000
50000509997581.4950000990009999914431.349900014800014899920641.24148000
51000519997731.495100010000010099914561.3410000014900014999920761.24149000
52000529997881.495200010100010199914701.34101000150000or greater/20891.24150000
53000539998031.495300010200010299914831.34102000ou plus
54000549998181.495400010300010399914971.34103000
55000559998331.495500010400010499915101.34104000

Province: Northwest Territories/Territoires du Nord-Ouest

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699911121.925600010500010599919811.72105000
8000899903.348000570005799911321.925700010600010699919991.72106000
90009999334.689000580005899911511.925800010700010799920161.72107000
1000010999804.6810000590005999911701.925900010800010899920331.68108000
11000119991274.6811000600006099911891.926000010900010999920501.68109000
12000129991744.3212000610006199912081.926100011000011099920671.68110000
13000139992174.2013000620006299912281.926200011100011199920831.68111000
14000149992594.1714000630006399912471.926300011200011299921001.68112000
15000159993014.1715000640006499912661.926400011300011399921171.66113000
16000169993423.4616000650006599912851.926500011400011499921341.60114000
17000179993771.8317000660006699913041.866600011500011599921501.60115000
18000189993951.8318000670006799913231.836700011600011699921661.60116000
19000199994141.8319000680006899913411.836800011700011799921821.60117000
20000209994321.8320000690006999913601.836900011800011899921981.60118000
21000219994501.8321000700007099913781.727000011900011999922141.60119000
22000229994691.8322000710007199913951.727100012000012099922291.60120000
23000239994871.8323000720007299914131.727200012100012199922451.60121000
24000249995051.9624000730007399914301.727300012200012299922611.60122000
25000259995252.0225000740007499914471.727400012300012399922771.60123000
26000269995452.0226000750007599914641.727500012400012499922931.60124000
27000279995652.0227000760007699914821.727600012500012599923091.60125000
28000289995852.0228000770007799914991.727700012600012699923251.60126000
29000299996061.9329000780007899915161.727800012700012799923411.60127000
30000309996251.8830000790007999915331.727900012800012899923571.60128000
31000319996441.8831000800008099915501.728000012900012999923731.60129000
32000329996631.8832000810008199915681.728100013000013099923891.60130000
33000339996811.8233000820008299915851.728200013100013199924051.60131000
34000349997001.8134000830008399916021.728300013200013299924211.60132000
35000359997181.6435000840008499916191.728400013300013399924371.60133000
36000369997341.7436000850008599916371.728500013400013499924531.60134000
37000379997521.7837000860008699916541.728600013500013599924691.60135000
38000389997691.7838000870008799916711.728700013600013699924851.60136000
39000399997871.8239000880008899916881.728800013700013799925011.60137000
40000409998051.8740000890008999917061.728900013800013899925171.60138000
41000419998241.9341000900009099917231.729000013900013999925331.60139000
42000429998431.9342000910009199917401.729100014000014099925491.60140000
43000439998631.9343000920009299917571.729200014100014199925651.60141000
44000449998821.9344000930009399917751.729300014200014299925811.60142000
45000459999011.9345000940009499917921.729400014300014399925971.60143000
46000469999201.9346000950009599918091.729500014400014499926121.60144000
47000479999401.9347000960009699918261.729600014500014599926281.60145000
48000489999591.9248000970009799918431.729700014600014699926441.60146000
49000499999781.9249000980009899918611.729800014700014799926601.60147000
50000509999971.9250000990009999918781.729900014800014899926761.60148000
510005199910171.925100010000010099918951.7210000014900014999926921.60149000
520005299910361.925200010100010199919121.72101000150000or greater/27081.60150000
530005399910551.925300010200010299919301.72102000ou plus
540005499910741.925400010300010399919471.72103000
550005599910931.925500010400010499919641.72104000

Province: Northwest Territories/Territoires du Nord-Ouest

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913292.275600010500010599923562.04105000
8000899903.588000570005799913522.275700010600010699923762.04106000
90009999365.019000580005899913752.275800010700010799923972.04107000
1000010999865.0110000590005999913972.275900010800010899924171.99108000
11000119991365.0111000600006099914202.276000010900010999924371.98109000
12000129991864.6312000610006199914432.276100011000011099924571.98110000
13000139992324.5013000620006299914652.276200011100011199924771.98111000
14000149992774.4714000630006399914882.276300011200011299924971.98112000
15000159993224.4715000640006499915112.276400011300011399925161.97113000
16000169993674.5016000650006599915332.276500011400011499925361.89114000
17000179994124.5517000660006699915562.206600011500011599925551.89115000
18000189994574.3418000670006799915782.176700011600011699925741.89116000
19000199995012.2219000680006899916002.176800011700011799925931.89117000
20000209995232.2220000690006999916212.176900011800011899926121.89118000
21000219995452.2221000700007099916432.047000011900011999926301.89119000
22000229995672.2222000710007199916642.047100012000012099926491.89120000
23000239995892.2223000720007299916842.047200012100012199926681.89121000
24000249996112.3324000730007399917042.047300012200012299926871.89122000
25000259996352.3925000740007499917252.047400012300012399927061.89123000
26000269996592.3926000750007599917452.047500012400012499927251.89124000
27000279996822.3927000760007699917652.047600012500012599927441.89125000
28000289997062.3928000770007799917862.047700012600012699927621.89126000
29000299997302.2829000780007899918062.047800012700012799927811.89127000
30000309997532.2230000790007999918262.047900012800012899928001.89128000
31000319997752.2231000800008099918472.048000012900012999928191.89129000
32000329997982.2232000810008199918672.048100013000013099928381.89130000
33000339998202.1633000820008299918882.048200013100013199928571.89131000
34000349998412.1334000830008399919082.048300013200013299928761.89132000
35000359998631.9435000840008499919282.048400013300013399928941.89133000
36000369998822.0636000850008599919492.048500013400013499929131.89134000
37000379999032.1037000860008699919692.048600013500013599929321.89135000
38000389999242.1038000870008799919892.048700013600013699929511.89136000
39000399999452.1539000880008899920102.048800013700013799929701.89137000
40000409999662.2140000890008999920302.048900013800013899929891.89138000
41000419999882.2841000900009099920512.049000013900013999930081.89139000
420004299910112.2842000910009199920712.049100014000014099930261.89140000
430004399910342.2843000920009299920912.049200014100014199930451.89141000
440004499910572.2844000930009399921122.049300014200014299930641.89142000
450004599910792.2845000940009499921322.049400014300014399930831.89143000
460004699911022.2846000950009599921522.049500014400014499931021.89144000
470004799911252.2847000960009699921732.049600014500014599931211.89145000
480004899911482.2748000970009799921932.049700014600014699931401.89146000
490004999911702.2749000980009899922132.049800014700014799931591.89147000
500005099911932.2750000990009999922342.049900014800014899931771.89148000
510005199912162.275100010000010099922542.0410000014900014999931961.89149000
520005299912382.275200010100010199922752.04101000150000or greater/32151.89150000
530005399912612.275300010200010299922952.04102000ou plus
540005499912842.275400010300010399923152.04103000
550005599913072.275500010400010499923362.04104000

Province: Northwest Territories/Territoires du Nord-Ouest

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699915102.565600010500010599926682.30105000
8000899903.588000570005799915352.565700010600010699926912.30106000
90009999365.019000580005899915612.565800010700010799927142.30107000
1000010999865.0110000590005999915872.565900010800010899927372.25108000
11000119991365.0111000600006099916122.566000010900010999927602.24109000
12000129991864.6312000610006199916382.566100011000011099927822.24110000
13000139992324.5013000620006299916632.566200011100011199928052.24111000
14000149992774.4714000630006399916892.566300011200011299928272.24112000
15000159993224.4715000640006499917152.566400011300011399928492.22113000
16000169993674.5016000650006599917402.566500011400011499928712.13114000
17000179994124.5517000660006699917662.496600011500011599928932.13115000
18000189994574.5518000670006799917912.456700011600011699929142.13116000
19000199995034.5519000680006899918152.456800011700011799929352.13117000
20000209995484.5520000690006999918402.456900011800011899929572.13118000
21000219995934.5521000700007099918642.307000011900011999929782.13119000
22000229996393.5622000710007199918872.307100012000012099929992.13120000
23000239996752.5423000720007299919102.307200012100012199930202.13121000
24000249997002.6424000730007399919332.307300012200012299930422.13122000
25000259997262.6925000740007499919562.307400012300012399930632.13123000
26000269997532.6926000750007599919792.307500012400012499930842.13124000
27000279997802.6927000760007699920022.307600012500012599931062.13125000
28000289998072.6928000770007799920252.307700012600012699931272.13126000
29000299998342.5829000780007899920482.307800012700012799931482.13127000
30000309998602.5130000790007999920712.307900012800012899931692.13128000
31000319998852.5131000800008099920942.308000012900012999931912.13129000
32000329999102.5132000810008199921172.308100013000013099932122.13130000
33000339999352.4333000820008299921402.308200013100013199932332.13131000
34000349999592.4134000830008399921632.308300013200013299932542.13132000
35000359999832.1935000840008499921862.308400013300013399932762.13133000
360003699910052.3236000850008599922092.308500013400013499932972.13134000
370003799910292.3737000860008699922322.308600013500013599933182.13135000
380003899910522.3738000870008799922552.308700013600013699933402.13136000
390003999910762.4339000880008899922782.308800013700013799933612.13137000
400004099911002.5040000890008999923012.308900013800013899933822.13138000
410004199911252.5741000900009099923242.309000013900013999934032.13139000
420004299911512.5742000910009199923472.309100014000014099934252.13140000
430004399911772.5743000920009299923702.309200014100014199934462.13141000
440004499912022.5744000930009399923932.309300014200014299934672.13142000
450004599912282.5745000940009499924162.309400014300014399934892.13143000
460004699912542.5746000950009599924392.309500014400014499935102.13144000
470004799912792.5747000960009699924622.309600014500014599935312.13145000
480004899913052.5648000970009799924842.309700014600014699935522.13146000
490004999913312.5649000980009899925072.309800014700014799935742.13147000
500005099913562.5650000990009999925302.309900014800014899935952.13148000
510005199913822.565100010000010099925532.3010000014900014999936162.13149000
520005299914072.565200010100010199925762.30101000150000or greater/36372.13150000
530005399914332.565300010200010299925992.30102000ou plus
540005499914592.565400010300010399926222.30103000
550005599914842.565500010400010499926452.30104000

Province: Northwest Territories/Territoires du Nord-Ouest

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699916632.815600010500010599929332.52105000
8000899903.588000570005799916912.815700010600010699929582.52106000
90009999365.019000580005899917192.815800010700010799929832.52107000
1000010999865.0110000590005999917472.815900010800010899930082.46108000
11000119991365.0111000600006099917752.816000010900010999930332.45109000
12000129991864.6312000610006199918032.816100011000011099930572.45110000
13000139992324.5013000620006299918312.816200011100011199930822.45111000
14000149992774.4714000630006399918592.816300011200011299931062.45112000
15000159993224.4715000640006499918872.816400011300011399931312.43113000
16000169993674.5016000650006599919152.816500011400011499931552.33114000
17000179994124.5517000660006699919432.726600011500011599931792.33115000
18000189994574.5518000670006799919702.686700011600011699932022.33116000
19000199995034.5519000680006899919972.686800011700011799932252.33117000
20000209995484.5520000690006999920242.686900011800011899932492.33118000
21000219995934.5521000700007099920512.527000011900011999932722.33119000
22000229996394.5522000710007199920762.527100012000012099932952.33120000
23000239996844.5523000720007299921012.527200012100012199933192.33121000
24000249997304.5524000730007399921262.527300012200012299933422.33122000
25000259997754.5525000740007499921522.527400012300012399933652.33123000
26000269998214.2126000750007599921772.527500012400012499933882.33124000
27000279998632.9527000760007699922022.527600012500012599934122.33125000
28000289998922.9528000770007799922272.527700012600012699934352.33126000
29000299999222.8229000780007899922522.527800012700012799934582.33127000
30000309999502.7530000790007999922782.527900012800012899934822.33128000
31000319999782.7531000800008099923032.528000012900012999935052.33129000
320003299910052.7532000810008199923282.528100013000013099935282.33130000
330003399910332.6733000820008299923532.528200013100013199935522.33131000
340003499910592.6434000830008399923782.528300013200013299935752.33132000
350003599910862.4035000840008499924042.528400013300013399935982.33133000
360003699911102.5436000850008599924292.528500013400013499936222.33134000
370003799911352.6037000860008699924542.528600013500013599936452.33135000
380003899911612.6038000870008799924792.528700013600013699936682.33136000
390003999911872.6639000880008899925042.528800013700013799936922.33137000
400004099912142.7440000890008999925302.528900013800013899937152.33138000
410004199912412.8241000900009099925552.529000013900013999937382.33139000
420004299912692.8242000910009199925802.529100014000014099937622.33140000
430004399912972.8243000920009299926052.529200014100014199937852.33141000
440004499913262.8244000930009399926302.529300014200014299938082.33142000
450004599913542.8245000940009499926552.529400014300014399938322.33143000
460004699913822.8246000950009599926812.529500014400014499938552.33144000
470004799914102.8247000960009699927062.529600014500014599938782.33145000
480004899914382.8148000970009799927312.529700014600014699939022.33146000
490004999914662.8149000980009899927562.529800014700014799939252.33147000
500005099914942.8150000990009999927812.529900014800014899939482.33148000
510005199915222.815100010000010099928072.5210000014900014999939722.33149000
520005299915502.815200010100010199928322.52101000150000or greater/39952.33150000
530005399915792.815300010200010299928572.52102000ou plus
540005499916072.815400010300010399928822.52103000
550005599916352.815500010400010499929072.52104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

[NUNAVUT]

Province: Nunavut

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569995490.995600010500010599910030.90105000
8000899901.44800057000579995590.995700010600010699910120.90106000
90009999142.05900058000589995680.995800010700010799910210.90107000
1000010999352.051000059000599995780.995900010800010899910300.90108000
1100011999552.051100060000609995880.996000010900010999910390.90109000
1200012999762.051200061000619995980.996100011000011099910480.90110000
1300013999962.051300062000629996080.996200011100011199910570.90111000
14000149991172.051400063000639996180.996300011200011299910660.90112000
15000159991381.831500064000649996280.996400011300011399910750.89113000
16000169991560.931600065000659996370.996500011400011499910840.83114000
17000179991650.931700066000669996470.996600011500011599910920.83115000
18000189991740.931800067000679996570.996700011600011699911000.83116000
19000199991840.931900068000689996670.996800011700011799911090.83117000
20000209991930.932000069000699996770.996900011800011899911170.83118000
21000219992020.932100070000709996870.907000011900011999911250.83119000
22000229992111.012200071000719996960.907100012000012099911330.83120000
23000239992211.052300072000729997050.907200012100012199911420.83121000
24000249992321.052400073000739997140.907300012200012299911500.83122000
25000259992431.052500074000749997230.907400012300012399911580.83123000
26000269992531.052600075000759997320.907500012400012499911660.83124000
27000279992641.052700076000769997410.907600012500012599911750.83125000
28000289992741.052800077000779997500.907700012600012699911830.83126000
29000299992851.012900078000789997590.907800012700012799911910.83127000
30000309992950.993000079000799997680.907900012800012899912000.83128000
31000319993050.993100080000809997770.908000012900012999912080.83129000
32000329993150.993200081000819997860.908100013000013099912160.83130000
33000339993240.993300082000829997950.908200013100013199912240.83131000
34000349993340.993400083000839998040.908300013200013299912330.83132000
35000359993440.863500084000849998130.908400013300013399912410.83133000
36000369993530.913600085000859998220.908500013400013499912490.83134000
37000379993620.933700086000869998310.908600013500013599912570.83135000
38000389993710.933800087000879998400.908700013600013699912660.83136000
39000399993800.953900088000889998490.908800013700013799912740.83137000
40000409993900.984000089000899998580.908900013800013899912820.83138000
41000419994001.014100090000909998670.909000013900013999912900.83139000
42000429994101.014200091000919998760.909100014000014099912990.83140000
43000439994201.014300092000929998850.909200014100014199913070.83141000
44000449994301.014400093000939998940.909300014200014299913150.83142000
45000459994401.014500094000949999030.909400014300014399913240.83143000
46000469994500.994600095000959999120.909500014400014499913320.83144000
47000479994600.994700096000969999220.909600014500014599913400.83145000
48000489994700.994800097000979999310.909700014600014699913480.83146000
49000499994800.994900098000989999400.909800014700014799913570.83147000
50000509994900.995000099000999999490.909900014800014899913650.83148000
51000519994990.99510001000001009999580.9010000014900014999913730.83149000
52000529995090.99520001010001019999670.90101000150000or greater/13810.83150000
53000539995190.99530001020001029999760.90102000ou plus
54000549995290.99540001030001039999850.90103000
55000559995390.99550001040001049999940.90104000

Province: Nunavut

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569998881.535600010500010599915951.40105000
8000899902.72800057000579999041.535700010600010699916091.40106000
90009999274.45900058000589999191.535800010700010799916231.40107000
1000010999724.451000059000599999351.535900010800010899916371.40108000
11000119991164.271100060000609999501.536000010900010999916511.40109000
12000129991594.221200061000619999651.536100011000011099916651.40110000
13000139992014.141300062000629999811.536200011100011199916791.40111000
14000149992431.741400063000639999961.536300011200011299916931.40112000
15000159992601.1915000640006499910111.536400011300011399917071.38113000
16000169992721.5316000650006599910271.536500011400011499917211.29114000
17000179992871.5317000660006699910421.536600011500011599917341.29115000
18000189993021.5318000670006799910571.536700011600011699917471.29116000
19000199993181.5319000680006899910731.536800011700011799917591.29117000
20000209993331.5320000690006999910881.536900011800011899917721.29118000
21000219993481.5321000700007099911031.407000011900011999917851.29119000
22000229993631.6022000710007199911171.407100012000012099917981.29120000
23000239993791.6423000720007299911311.407200012100012199918111.29121000
24000249993961.6424000730007399911451.407300012200012299918241.29122000
25000259994121.6425000740007499911591.407400012300012399918371.29123000
26000269994291.6426000750007599911731.407500012400012499918491.29124000
27000279994451.6427000760007699911871.407600012500012599918621.29125000
28000289994611.6428000770007799912021.407700012600012699918751.29126000
29000299994781.5729000780007899912161.407800012700012799918881.29127000
30000309994941.5330000790007999912301.407900012800012899919011.29128000
31000319995091.5331000800008099912441.408000012900012999919141.29129000
32000329995241.5332000810008199912581.408100013000013099919271.29130000
33000339995401.5333000820008299912721.408200013100013199919391.29131000
34000349995551.5334000830008399912861.408300013200013299919521.29132000
35000359995701.3435000840008499913001.408400013300013399919651.29133000
36000369995841.4236000850008599913141.408500013400013499919781.29134000
37000379995981.4537000860008699913281.408600013500013599919911.29135000
38000389996121.4538000870008799913421.408700013600013699920041.29136000
39000399996271.4839000880008899913561.408800013700013799920171.29137000
40000409996421.5240000890008999913701.408900013800013899920291.29138000
41000419996571.5741000900009099913841.409000013900013999920421.29139000
42000429996721.5742000910009199913981.409100014000014099920551.29140000
43000439996881.5743000920009299914121.409200014100014199920681.29141000
44000449997041.5744000930009399914261.409300014200014299920811.29142000
45000459997191.5745000940009499914401.409400014300014399920941.29143000
46000469997351.5346000950009599914541.409500014400014499921071.29144000
47000479997501.5347000960009699914681.409600014500014599921191.29145000
48000489997661.5348000970009799914821.409700014600014699921321.29146000
49000499997811.5349000980009899914961.409800014700014799921451.29147000
50000509997961.5350000990009999915101.409900014800014899921581.29148000
51000519998121.535100010000010099915251.4010000014900014999921711.29149000
52000529998271.535200010100010199915391.40101000150000or greater/21841.29150000
53000539998421.535300010200010299915531.40102000ou plus
54000549998581.535400010300010399915671.40103000
55000559998731.535500010400010499915811.40104000

Province: Nunavut

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699911601.975600010500010599920681.81105000
8000899902.938000570005799911801.975700010600010699920861.81106000
90009999294.799000580005899912001.975800010700010799921041.81107000
1000010999774.7910000590005999912191.975900010800010899921231.81108000
11000119991254.6011000600006099912391.976000010900010999921411.81109000
12000129991714.5512000610006199912591.976100011000011099921591.81110000
13000139992174.4613000620006299912791.976200011100011199921771.81111000
14000149992614.4314000630006399912981.976300011200011299921951.81112000
15000159993064.4315000640006499913181.976400011300011399922131.78113000
16000169993503.4816000650006599913381.976500011400011499922311.65114000
17000179993852.0117000660006699913581.976600011500011599922471.65115000
18000189994052.0118000670006799913771.976700011600011699922641.65116000
19000199994252.0119000680006899913971.976800011700011799922801.65117000
20000209994452.0120000690006999914171.976900011800011899922971.65118000
21000219994652.0121000700007099914361.817000011900011999923131.65119000
22000229994852.0722000710007199914541.817100012000012099923301.65120000
23000239995062.1123000720007299914731.817200012100012199923461.65121000
24000249995272.1124000730007399914911.817300012200012299923631.65122000
25000259995482.1125000740007499915091.817400012300012399923791.65123000
26000269995692.1126000750007599915271.817500012400012499923961.65124000
27000279995902.1127000760007699915451.817600012500012599924121.65125000
28000289996112.1128000770007799915631.817700012600012699924291.65126000
29000299996322.0229000780007899915811.817800012700012799924451.65127000
30000309996531.9730000790007999915991.817900012800012899924621.65128000
31000319996721.9731000800008099916171.818000012900012999924781.65129000
32000329996921.9732000810008199916351.818100013000013099924951.65130000
33000339997121.9733000820008299916531.818200013100013199925121.65131000
34000349997311.9734000830008399916711.818300013200013299925281.65132000
35000359997511.7235000840008499916891.818400013300013399925451.65133000
36000369997681.8236000850008599917071.818500013400013499925611.65134000
37000379997871.8637000860008699917251.818600013500013599925781.65135000
38000389998051.8638000870008799917431.818700013600013699925941.65136000
39000399998241.9039000880008899917611.818800013700013799926111.65137000
40000409998431.9640000890008999917791.818900013800013899926271.65138000
41000419998622.0141000900009099917981.819000013900013999926441.65139000
42000429998832.0142000910009199918161.819100014000014099926601.65140000
43000439999032.0143000920009299918341.819200014100014199926771.65141000
44000449999232.0144000930009399918521.819300014200014299926931.65142000
45000459999432.0145000940009499918701.819400014300014399927101.65143000
46000469999631.9746000950009599918881.819500014400014499927261.65144000
47000479999831.9747000960009699919061.819600014500014599927431.65145000
480004899910031.9748000970009799919241.819700014600014699927591.65146000
490004999910221.9749000980009899919421.819800014700014799927761.65147000
500005099910421.9750000990009999919601.819900014800014899927931.65148000
510005199910621.975100010000010099919781.8110000014900014999928091.65149000
520005299910811.975200010100010199919961.81101000150000or greater/28261.65150000
530005399911011.975300010200010299920141.81102000ou plus
540005499911211.975400010300010399920321.81103000
550005599911411.975500010400010499920501.81104000

Province: Nunavut

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913832.335600010500010599924562.13105000
8000899903.148000570005799914062.335700010600010699924772.13106000
90009999315.149000580005899914292.335800010700010799924992.13107000
1000010999835.1410000590005999914532.335900010800010899925202.13108000
11000119991344.9211000600006099914762.336000010900010999925412.13109000
12000129991834.8712000610006199914992.336100011000011099925632.13110000
13000139992324.7813000620006299915232.336200011100011199925842.13111000
14000149992804.7514000630006399915462.336300011200011299926052.13112000
15000159993274.7515000640006499915692.336400011300011399926272.10113000
16000169993754.7516000650006599915922.336500011400011499926481.95114000
17000179994224.7517000660006699916162.336600011500011599926671.95115000
18000189994704.2718000670006799916392.336700011600011699926871.95116000
19000199995132.4019000680006899916622.336800011700011799927061.95117000
20000209995372.4020000690006999916862.336900011800011899927261.95118000
21000219995612.4021000700007099917092.137000011900011999927451.95119000
22000229995852.4622000710007199917302.137100012000012099927651.95120000
23000239996092.4923000720007299917522.137200012100012199927841.95121000
24000249996342.4924000730007399917732.137300012200012299928041.95122000
25000259996592.4925000740007499917942.137400012300012399928231.95123000
26000269996842.4926000750007599918162.137500012400012499928431.95124000
27000279997092.4927000760007699918372.137600012500012599928621.95125000
28000289997342.4928000770007799918582.137700012600012699928821.95126000
29000299997592.3929000780007899918802.137800012700012799929011.95127000
30000309997832.3330000790007999919012.137900012800012899929211.95128000
31000319998062.3331000800008099919222.138000012900012999929411.95129000
32000329998292.3332000810008199919442.138100013000013099929601.95130000
33000339998522.3333000820008299919652.138200013100013199929801.95131000
34000349998762.3334000830008399919862.138300013200013299929991.95132000
35000359998992.0435000840008499920082.138400013300013399930191.95133000
36000369999192.1536000850008599920292.138500013400013499930381.95134000
37000379999412.2037000860008699920502.138600013500013599930581.95135000
38000389999632.2038000870008799920722.138700013600013699930771.95136000
39000399999852.2539000880008899920932.138800013700013799930971.95137000
400004099910072.3240000890008999921142.138900013800013899931161.95138000
410004199910312.3841000900009099921362.139000013900013999931361.95139000
420004299910542.3842000910009199921572.139100014000014099931551.95140000
430004399910782.3843000920009299921782.139200014100014199931751.95141000
440004499911022.3844000930009399922002.139300014200014299931941.95142000
450004599911262.3845000940009499922212.139400014300014399932141.95143000
460004699911502.3346000950009599922422.139500014400014499932341.95144000
470004799911732.3347000960009699922642.139600014500014599932531.95145000
480004899911962.3348000970009799922852.139700014600014699932731.95146000
490004999912202.3349000980009899923062.139800014700014799932921.95147000
500005099912432.3350000990009999923282.139900014800014899933121.95148000
510005199912662.335100010000010099923492.1310000014900014999933311.95149000
520005299912892.335200010100010199923702.13101000150000or greater/33511.95150000
530005399913132.335300010200010299923922.13102000ou plus
540005499913362.335400010300010399924132.13103000
550005599913592.335500010400010499924342.13104000

Province: Nunavut

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699915682.635600010500010599927792.41105000
8000899903.148000570005799915942.635700010600010699928032.41106000
90009999315.149000580005899916212.635800010700010799928272.41107000
1000010999835.1410000590005999916472.635900010800010899928512.41108000
11000119991344.9211000600006099916732.636000010900010999928752.41109000
12000129991834.8712000610006199916992.636100011000011099928992.41110000
13000139992324.7813000620006299917262.636200011100011199929232.41111000
14000149992804.7514000630006399917522.636300011200011299929472.41112000
15000159993274.7515000640006499917782.636400011300011399929712.37113000
16000169993754.7516000650006599918052.636500011400011499929952.20114000
17000179994224.7517000660006699918312.636600011500011599930172.20115000
18000189994704.7518000670006799918572.636700011600011699930392.20116000
19000199995174.7519000680006899918842.636800011700011799930612.20117000
20000209995654.7520000690006999919102.636900011800011899930832.20118000
21000219996124.7521000700007099919362.417000011900011999931052.20119000
22000229996603.5622000710007199919602.417100012000012099931272.20120000
23000239996952.8123000720007299919842.417200012100012199931492.20121000
24000249997232.8124000730007399920082.417300012200012299931712.20122000
25000259997522.8125000740007499920322.417400012300012399931932.20123000
26000269997802.8126000750007599920572.417500012400012499932152.20124000
27000279998082.8127000760007699920812.417600012500012599932372.20125000
28000289998362.8128000770007799921052.417700012600012699932592.20126000
29000299998642.7029000780007899921292.417800012700012799932822.20127000
30000309998912.6330000790007999921532.417900012800012899933042.20128000
31000319999172.6331000800008099921772.418000012900012999933262.20129000
32000329999442.6332000810008199922012.418100013000013099933482.20130000
33000339999702.6333000820008299922252.418200013100013199933702.20131000
34000349999962.6334000830008399922492.418300013200013299933922.20132000
350003599910222.3035000840008499922732.418400013300013399934142.20133000
360003699910452.4336000850008599922972.418500013400013499934362.20134000
370003799910702.4837000860008699923212.418600013500013599934582.20135000
380003899910942.4838000870008799923452.418700013600013699934802.20136000
390003999911192.5439000880008899923692.418800013700013799935022.20137000
400004099911452.6140000890008999923942.418900013800013899935242.20138000
410004199911712.6941000900009099924182.419000013900013999935462.20139000
420004299911982.6942000910009199924422.419100014000014099935682.20140000
430004399912242.6943000920009299924662.419200014100014199935902.20141000
440004499912512.6944000930009399924902.419300014200014299936122.20142000
450004599912782.6945000940009499925142.419400014300014399936342.20143000
460004699913052.6346000950009599925382.419500014400014499936562.20144000
470004799913312.6347000960009699925622.419600014500014599936782.20145000
480004899913582.6348000970009799925862.419700014600014699937002.20146000
490004999913842.6349000980009899926102.419800014700014799937222.20147000
500005099914102.6350000990009999926342.419900014800014899937442.20148000
510005199914372.635100010000010099926582.4110000014900014999937662.20149000
520005299914632.635200010100010199926822.41101000150000or greater/37882.20150000
530005399914892.635300010200010299927072.41102000ou plus
540005499915152.635400010300010399927312.41103000
550005599915422.635500010400010499927552.41104000

Province: Nunavut

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699917252.885600010500010599930522.64105000
8000899903.148000570005799917542.885700010600010699930782.64106000
90009999315.149000580005899917822.885800010700010799931052.64107000
1000010999835.1410000590005999918112.885900010800010899931312.64108000
11000119991344.9211000600006099918402.886000010900010999931582.64109000
12000129991834.8712000610006199918692.886100011000011099931842.64110000
13000139992324.7813000620006299918982.886200011100011199932102.64111000
14000149992804.7514000630006399919272.886300011200011299932372.64112000
15000159993274.7515000640006499919552.886400011300011399932632.60113000
16000169993754.7516000650006599919842.886500011400011499932892.42114000
17000179994224.7517000660006699920132.886600011500011599933132.42115000
18000189994704.7518000670006799920422.886700011600011699933372.42116000
19000199995174.7519000680006899920712.886800011700011799933622.42117000
20000209995654.7520000690006999921002.886900011800011899933862.42118000
21000219996124.7521000700007099921282.647000011900011999934102.42119000
22000229996604.7522000710007199921552.647100012000012099934342.42120000
23000239997074.7523000720007299921812.647200012100012199934582.42121000
24000249997554.7524000730007399922082.647300012200012299934822.42122000
25000259998024.7525000740007499922342.647400012300012399935062.42123000
26000269998504.1926000750007599922602.647500012400012499935312.42124000
27000279998913.0827000760007699922872.647600012500012599935552.42125000
28000289999223.0828000770007799923132.647700012600012699935792.42126000
29000299999532.9629000780007899923392.647800012700012799936032.42127000
30000309999832.8830000790007999923662.647900012800012899936272.42128000
310003199910122.8831000800008099923922.648000012900012999936512.42129000
320003299910402.8832000810008199924192.648100013000013099936762.42130000
330003399910692.8833000820008299924452.648200013100013199937002.42131000
340003499910982.8834000830008399924712.648300013200013299937242.42132000
350003599911272.5235000840008499924982.648400013300013399937482.42133000
360003699911522.6636000850008599925242.648500013400013499937722.42134000
370003799911792.7237000860008699925512.648600013500013599937962.42135000
380003899912062.7238000870008799925772.648700013600013699938202.42136000
390003999912332.7839000880008899926032.648800013700013799938452.42137000
400004099912612.8640000890008999926302.648900013800013899938692.42138000
410004199912892.9441000900009099926562.649000013900013999938932.42139000
420004299913192.9442000910009199926832.649100014000014099939172.42140000
430004399913482.9443000920009299927092.649200014100014199939412.42141000
440004499913782.9444000930009399927352.649300014200014299939652.42142000
450004599914072.9445000940009499927622.649400014300014399939902.42143000
460004699914372.8846000950009599927882.649500014400014499940142.42144000
470004799914652.8847000960009699928142.649600014500014599940382.42145000
480004899914942.8848000970009799928412.649700014600014699940622.42146000
490004999915232.8849000980009899928672.649800014700014799940862.42147000
500005099915522.8850000990009999928942.649900014800014899941102.42148000
510005199915812.885100010000010099929202.6410000014900014999941352.42149000
520005299916102.885200010100010199929462.64101000150000or greater/41592.42150000
530005399916382.885300010200010299929732.64102000ou plus
540005499916672.885400010300010399929992.64103000
550005599916962.885500010400010499930262.64104000
  • DORS/97-563, art. 4 à 9
  • DORS/99-136, art. 1 et 2
  • DORS/2005-400, art. 3 à 5

ANNEXE II(paragraphe 10(4))Méthode de comparaison des niveaux de vie des ménages

  • Note marginale :Définitions

    1 Les définitions qui suivent s’appliquent à la présente annexe.

    enfant

    child

    enfant Enfant à charge ou enfant qui :

    • a) n’est pas majeur;

    • b) est majeur, sans pouvoir, pour cause notamment de maladie ou d’invalidité, subvenir à ses propres besoins. (child)

    ménage

    household

    ménage S’entend d’un époux et, le cas échéant, des personnes suivantes qui résident avec lui :

    • a) toute personne qui a une obligation légale de soutien alimentaire à l’égard de l’époux ou à l’égard de qui celui-ci a une telle obligation;

    • b) toute personne qui partage les dépenses courantes avec l’époux ou de qui celui-ci tire par ailleurs un avantage économique du fait de vivre avec elle, si le tribunal est d’avis qu’il est raisonnable de la considérer comme faisant partie du ménage;

    • c) tout enfant à l’égard de qui l’époux ou la personne visée aux alinéas a) ou b) a une obligation légale de soutien alimentaire. (household)

    revenu imposable

    taxable income

    revenu imposable Revenu annuel imposable déterminé selon le calcul prévu dans la formule T1 Générale établie par l’Agence du revenu du Canada. (taxable income)

    taux d’imposition moyen

    taux d’imposition moyen[Abrogée, DORS/2000-337, art. 7]

  • Note marginale :Méthode

    2 La méthode de comparaison des niveaux de vie des ménages est la suivante :

    ÉTAPE 1

    Établir, pour chaque ménage, le revenu annuel de toutes les personnes du ménage selon la formule suivante :

    A - B - C

    où :

    A
    représente le revenu de la personne, déterminé conformément aux articles 15 à 20 des présentes lignes directrices;
    B
    les impôts fédéral et provincial à payer sur le revenu imposable de la personne;
    C
    les retenues à la source de la personne pour les cotisations payées au titre de la Loi sur l’assurance-emploi et les cotisations au Régime de pensions du Canada ou au Régime de rentes du Québec.

    Le tribunal peut, si les renseignements sur le revenu ne lui sont pas fournis, attribuer à la personne le montant de revenu qu’il juge indiqué.

    ÉTAPE 2

    Rajuster le revenu annuel de chaque personne du ménage par :

    • a) déduction des montants suivants, calculés sur une base annuelle :

      • (i) le montant sur lequel se fonde le tribunal pour établir l’existence de difficultés excessives, sauf tout montant attribuable au soutien alimentaire d’une personne du ménage qui n’est pas engagé pour cause de maladie grave ou d’invalidité de ce membre,

      • (ii) le montant de l’ordonnance alimentaire qui serait payable par la personne, s’il n’y avait pas de demande pour difficultés excessives, à l’égard de l’enfant visé par l’ordonnance :

        • (A) selon la table applicable,

        • (B) selon ce que le tribunal juge indiqué, s’il est d’avis que le montant de la table applicable n’est pas indiqué,

      • (iii) le montant de soutien alimentaire qui est payé par la personne en vertu d’un jugement, d’une ordonnance ou d’une entente de séparation écrite, à l’exception des montants suivants :

        • (A) le montant déjà déduit en application du sous-alinéa (i),

        • (B) le montant payé par la personne à l’égard de l’enfant visé par l’ordonnance mentionnée au sous-alinéa (ii);

    • b) addition des montants suivants, calculés sur une base annuelle :

      • (i) le montant de l’ordonnance alimentaire auquel la personne aurait droit, s’il n’y avait pas de demande pour difficultés excessives, à l’égard de l’enfant visé par l’ordonnance :

        • (A) selon la table applicable,

        • (B) selon ce que le tribunal juge indiqué, s’il est d’avis que le montant de la table applicable n’est pas indiqué,

      • (ii) le montant reçu par la personne à titre de pension alimentaire pour tout enfant et qui découle d’un jugement, d’une ordonnance ou d’une entente de séparation écrite.

    ÉTAPE 3

    Déterminer le revenu de chaque ménage par addition des revenus annuels rajustés de toutes les personnes du ménage.

    ÉTAPE 4

    Déterminer, pour chaque ménage, la mesure de faible revenu selon le tableau suivant :

    (TABLEAU DE MESURES DE FAIBLE REVENU)

    Taille du ménageMesures de faible revenu
    Une personne
    1 adulte10 382 $
    Deux personnes
    2 adultes14 535 $
    1 adulte et 1 enfant14 535
    Trois personnes
    3 adultes18 688 $
    2 adultes et 1 enfant17 649
    1 adulte et 2 enfants17 649
    Quatre personnes
    4 adultes22 840 $
    3 adultes et 1 enfant21 802
    2 adultes et 2 enfants20 764
    1 adulte et 3 enfants20 764
    Cinq personnes
    5 adultes26 993 $
    4 adultes et 1 enfant25 955
    3 adultes et 2 enfants24 917
    2 adultes et 3 enfants23 879
    1 adulte et 4 enfants23 879
    Six personnes
    6 adultes31 145 $
    5 adultes et 1 enfant30 108
    4 adultes et 2 enfants29 070
    3 adultes et 3 enfants28 031
    2 adultes et 4 enfants26 993
    1 adulte et 5 enfants26 993
    Sept personnes
    7 adultes34 261 $
    6 adultes et 1 enfant33 222
    5 adultes et 2 enfants32 184
    4 adultes et 3 enfants31 146
    3 adultes et 4 enfants30 108
    2 adultes et 5 enfants29 070
    1 adulte et 6 enfants29 070
    Huit personnes
    8 adultes38 413 $
    7 adultes et 1 enfant37 375
    6 adultes et 2 enfants36 337
    5 adultes et 3 enfants35 299
    4 adultes et 4 enfants34 261
    3 adultes et 5 enfants33 222
    2 adultes et 6 enfants32 184
    1 adulte et 7 enfants32 184

    ÉTAPE 5

    Calculer, pour chaque ménage, le ratio de revenu du ménage en divisant le revenu du ménage déterminé à l’étape 3 par la mesure de faible revenu déterminée à l’étape 4.

    ÉTAPE 6

    Comparer les ratios de revenu des ménages, le ménage ayant le ratio le plus élevé étant le ménage ayant le niveau de vie le plus élevé.

  • DORS/97-563, art. 10 et 11
  • DORS/2000-337, art. 7
  • DORS/2005-400, art. 6
  • DORS/2007-59, art. 4

ANNEXE III(article 16)Rajustements du revenu

  • Note marginale :Dépenses d’emploi

    1 Dans le cas où l’époux est un employé, déduire les dépenses d’emploi payées par lui qui sont visées aux dispositions suivantes de la Loi de l’impôt sur le revenu:

    • a) [Abrogé, DORS/2000-337, art. 8]

    • b) l’alinéa 8(1)d) concernant la cotisation à une caisse d’enseignants;

    • c) l’alinéa 8(1)e) concernant les dépenses de certains employés d’une compagnie de chemin de fer;

    • d) l’alinéa 8(1)f) concernant les dépenses de vendeurs;

    • e) l’alinéa 8(1)g) concernant les dépenses des employés des entreprises de transport;

    • f) l’alinéa 8(1)h) concernant les frais de déplacement;

    • f.1) l’alinéa 8(1)h.1) concernant les frais afférents à un véhicule à moteur;

    • g) l’alinéa 8(1)i) concernant les cotisations et autres dépenses liées à l’exercice des fonctions;

    • h) l’alinéa 8(1)j) concernant les frais afférents à un véhicule à moteur ou à un aéronef;

    • i) l’alinéa 8(1)l.1) concernant les cotisations au Régime de pensions du Canada et la prime prévue par la Loi sur l’assurance-emploi payées à l’égard d’un autre employé qui agit à titre d’adjoint ou de remplaçant de l’époux;

    • j) l’alinéa 8(1)n) concernant le remboursement de la rémunération;

    • k) l’alinéa 8(1)o) concernant les montants différés perdus;

    • l) l’alinéa 8(1)p) concernant les instruments de musique propriété d’employés;

    • m) l’alinéa 8(1)q) concernant les dépenses d’artistes afférentes à un emploi.

  • Note marginale :Pension alimentaire pour enfants

    2 Déduire tout montant de pension alimentaire pour enfants reçu qui est inclus dans le revenu total selon la formule T1 Générale établie par l’Agence du revenu du Canada.

  • Note marginale :Pension alimentaire pour époux et prestation universelle pour la garde d’enfants

    3 Afin de déterminer le revenu pour l’application des tables, déduire les sommes suivantes :

    • a) la pension alimentaire pour époux reçue de l’autre époux;

    • b) toute prestation universelle pour la garde d’enfants qui est incluse dans le revenu total de l’époux selon la formule T1 Générale établie par l’Agence du revenu du Canada.

  • Note marginale :Dépenses spéciales ou extraordinaires

    3.1 Afin de déterminer le revenu pour l’application de l’article 7 des présentes lignes directrices, déduire la pension alimentaire pour époux payée à l’autre époux et faire, s’il y a lieu, le rajustement ci-après applicable à l’égard des prestations universelles pour la garde d’enfants :

    • a) déduire celles qui sont incluses dans le revenu total de l’époux selon la formule T1 Générale établie par l’Agence du revenu du Canada et qui ont été versées pour un enfant qui n’est pas visé par la demande de dépenses spéciales ou extraordinaires en cause;

    • b) ajouter celles reçues par l’époux qui ne sont pas incluses dans son revenu total selon la formule T1 Générale établie par l’Agence du revenu du Canada et qui ont été versées pour l’enfant qui est visé par la demande de dépenses spéciales ou extraordinaires en cause.

  • Note marginale :Assistance sociale

    4 Déduire tout montant des prestations d’assistance sociale qui n’est pas attribuable à l’époux.

  • Note marginale :Dividendes de sociétés canadiennes imposables

    5 Remplacer le montant imposable des dividendes de sociétés canadiennes imposables reçus par l’époux par le montant réel de dividendes reçus.

  • Note marginale :Gains en capital et pertes en capital

    6 Remplacer les gains en capital imposables réalisés par l’époux pour l’année en cause par l’excédent de ses gains en capital réels sur ses pertes en capital réelles de la même année.

  • Note marginale :Pertes de placements d’entreprise

    7 Déduire le montant réel de pertes de placements d’entreprise subies par l’époux au cours de l’année.

  • Note marginale :Frais financiers et frais d’intérêt

    8 Déduire le montant des frais financiers et frais d’intérêt payés par l’époux qui seraient déductibles en vertu de la Loi de l’impôt sur le revenu.

  • Note marginale :Revenu net d’un travail indépendant

    9 Dans le cas d’un époux qui est un travailleur indépendant et dont le revenu net est déterminé par déduction des montants payés, notamment au titre des salaires, rémunérations, frais de gestion ou avantages, à des personnes ayant un lien de dépendance avec lui, ou au nom de celles-ci, ajouter ces montants, à moins que l’époux n’établisse qu’ils étaient nécessaires pour gagner ce revenu et qu’ils sont raisonnables dans les circonstances.

  • Note marginale :Montant additionnel

    10 Dans le cas d’un époux qui est un travailleur indépendant et qui déclare dans son revenu à ce titre un montant additionnel gagné auparavant, selon les articles 34.1 et 34.2 de la Loi de l’impôt sur le revenu, déduire ce montant additionnel, net de toute provision.

  • Note marginale :Allocation du coût en capital d’un bien

    11 Ajouter la déduction pour l’allocation du coût en capital d’un bien immeuble de l’époux.

  • Note marginale :Revenu d’une société de personnes ou d’une entreprise à propriétaire unique

    12 Déduire, si l’époux tire un revenu d’une société de personnes ou d’une entreprise à propriétaire unique, tout montant inclus dans le revenu qui, à juste titre, est nécessaire à la capitalisation de la société ou de l’entreprise.

  • Note marginale :Options d’achat d’actions accordées à des employés

    • 13 (1) Si, au cours d’une année, l’époux a acquis des actions dans le cadre d’un régime d’options d’achat d’actions d’une société privée sous contrôle canadien ou d’une société cotée en bourse assujettie au même traitement fiscal à l’égard d’options d’achat d’actions qu’une telle société privée, ajouter au revenu de l’année le montant de l’avantage découlant de l’exercice de l’option, lequel est égal à l’excédent éventuel de la valeur des actions au moment de leur acquisition sur le total de la somme payée par l’époux à la société pour ces actions et de la somme payée par l’époux pour l’option.

    • Note marginale :Vente des actions

      (2) Si l’époux a vendu les actions au cours d’une année, déduire du revenu de cette année le montant de l’avantage calculé en application du paragraphe (1).

  •  DORS/97-563, art. 12 à 14
  • DORS/2000-337, art. 8 à 11 et 12(A)
  • DORS/2001-292, art. 1
  • DORS/2007-59, art. 3 et 4

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