THE NEW CHILD SUPPORT PACKAGE March 6, 1996 © Her Majesty the Queen in Right of Canada (1996). All rights reserved. All requests for permission to reproduce this work or any part thereof shall be addressed to the Department of Supply and Services - Canada Communication Group - Publishing. TABLE OF CONTENTS Introduction New Rules for the Taxation of Child Support New Tax Rules for Child Support Federal Child Support Guidelines Federal Child Support Guidelines Child Support Payment Schedules Adjustments to the Guideline Amount More Effective Enforcement of Child Support Dealing with Chronic Default Strengthing Support Enforcement Programs Doubling the Maximum Working Income Supplement Annex: Child Support Payment Schedules INTRODUCTION Continuing high rates of divorce and separation mean that a growing number of Canadian children will live in a one-parent family for at least part of their childhood. Our present child support system has not always been able to ensure that these children receive the financial support they deserve from both parents. Child support awards are varied and unpredictable, sometimes inadequate, and too often unpaid. Recognizing the need for fundamental change, federal, provincial and territorial officials have worked together through the Federal/Provincial/Territorial Family Law Committee (the "Family Law Committee") to develop a co-ordinated approach to child support reforms. In the 1994 budget, the government pledged that it would respond quickly to the Family Law Committee’s recommendations on the taxation of child support, levels of child support, and their enforcement. In this budget, the government is fulfilling that pledge, with changes in four key areas. - First, child support paid under orders or agreements made on or after May 1, 1997 will no longer be taxed as income to the recipient, or be tax deductible for the payer. - Second, Federal Child Support Guidelines will be introduced to help parents, lawyers and judges set fair and consistent child support awards in divorce cases. The Guidelines take the new tax rules into account. - Third, the government will introduce a wide range of measures to help enforcement agencies ensure that support is paid in full and on time. - Fourth, the maximum level of the Working Income Supplement of the Child Tax Benefit will be increased from $500 per year to $750 in July 1997 and to $1,000 in July 1998. These comprehensive reforms will affect many Canadian parents who receive or pay support for their children. Too often, the child’s right to be financially supported by both parents is clouded by the hurt and hostility that follows the breakdown of the parents’ relationship. These proposals are designed to make sure that the child’s interests come first. Protecting the child’s right to an appropriate level of support from parents - paid in full and on time - is at the heart of this package of reforms. NEW RULES FOR THE TAXATION OF CHILD SUPPORT For the past fifty years, a parent receiving child support has been required to pay income tax on it, and the support-paying parent has been able to claim a tax deduction for the payments. These tax rules have become a focus of public concern in the past few years. Through the consultations of the Family Law Committee, and the Task Group on the Taxation of Child Support, the government has participated in the public discussion of this issue. It is clear from these consultations that in the minds of most Canadians - including many support-paying parents - these tax rules no longer make sense. Few Canadians think it is right to tax child support as if it is the custodial parent’s own income, or to provide a special tax break to the support-paying parent for performing the ordinary obligations of a parent. Many of those who participated in the consultations stressed that the tax benefit offered by the existing tax rules to some separated parents is not targeted to reach the children who need it most. As well, complex tax calculations make it more difficult for parents to negotiate a realistic level of support that they both see as fair. Many payers and recipients of child support also complained that the existing tax rules require the payer to make high monthly payments throughout the year in anticipation of a tax refund at year end, while leaving the recipient to worry about how much of the monthly payments should be set aside to cover the tax owing on them. Participants urged the government to co-ordinate changes to the tax rules with other much-needed reforms. The new tax rules will work in tandem with child support guidelines to ensure that children receive the support they deserve. NEW TAX RULES FOR CHILD SUPPORT In keeping with the recommendations of the Task Group and the Family Law Committee, child support paid under a written agreement or court order made on or after May 1, 1997 will not be deductible to the payer, or included in the income of the recipient for tax purposes. The new tax rules do not take effect until May 1, 1997 to allow time to enact federal child support guidelines, and to prepare for an expected increase in applications to change existing orders to conform to the new child support rules. The new tax rules will apply to all new orders or agreements made on or after May 1, 1997. Award levels under the new federal child support guidelines are determined on the basis of these new tax rules. Existing Child Support Orders not Affected Until Varied The new tax rules do not apply to orders made before May 1, 1997 unless: - a court order or agreement made on or after May 1, 1997 changes the amount of child support payable under an existing agreement or court order; - the agreement or court order specifically provides that the new tax rules will apply to payments made after a specified date (which cannot be earlier than April 30, 1997); or - the payer and the recipient both sign and file a form with Revenue Canada stating that the new tax rules will apply to payments made after a specified date (which cannot be earlier than April 30, 1997). For this purpose, Revenue Canada will provide a form which will be available later this year at all tax services offices. Once the tax treatment of the child support payments has been changed, parties will not be permitted to return to the old tax rules. Spousal Support not Affected The tax changes do not apply to spousal support. Spousal support payments paid on a periodic basis under a written agreement or court order will remain deductible from income by the payer and included in the income of the recipient for income tax purposes. Distinguishing Between Child and Spousal Support Currently, courts in some jurisdictions order one amount of support that combines child and spousal support. Courts will be required to distinguish between spousal and child support in orders made on or after May 1, 1997. Where an amount in a written agreement or court order is not identified as being solely for the support of a spouse, it will be treated as child support for income tax purposes. Similarly, where a written agreement or court order provides that certain expenses are to be paid directly to a third party, any such expense that is not clearly identified as being solely for the benefit of the recipient spouse will be treated as child support. Also, where the total spousal and child support payments made in a year are less than the total payment required for the year under a written agreement or court order, the payments will first be considered to be child support for income tax purposes. Impact on Tax Revenues The current deduction/inclusion tax rules for support payments result in a net loss of tax revenues. The total cost of the current tax rules for federal and provincial governments is estimated at about $410 million for the 1996-97 fiscal year. The federal portion of this cost is estimated at $240 million. The new income tax rules for child support will gradually reduce these costs, as more child support orders and agreements fall under the new tax rules. The new tax rules for child support are anticipated to produce revenue gains for the federal government of about $15 million in the first year, $65 million in the second year, and $120 million in the third year. Because the purpose of these reforms is to help children, the federal government will reinvest its anticipated revenue gains from the new tax rules in measures to benefit children. Specifically, they will fund the implementation costs of the Federal Child Support Guidelines and the new enforcement measures as well as, eventually, help to fund the doubling of the Working Income Supplement (WIS) of the Federal Child Tax Benefit. FEDERAL CHILD SUPPORT GUIDELINES The Family Law Committee found that the current method of determining child support awards is viewed as subjective, arbitrary and unfair. To help parents, lawyers and judges set fair and consistent child support awards, the government will introduce Child Support Guidelines ("the Guidelines") in the Divorce Act. The federal Guidelines will apply when a child support order is made in a divorce proceeding. Although they will not apply in cases of separation or when parents were not married - these situations are governed by provincial or territorial family law - the federal government is working closely with the provinces to encourage them to adopt guidelines in their own jurisdictions. By making the system more predictable and offering a simpler means to update awards, the introduction of guidelines can lower legal costs for parents, as well as legal aid and court costs for governments. The Guidelines are designed to: - establish a fair standard of support for children that ensures that children continue to benefit from the financial means of both parents after divorce; - reduce conflict and tension by making the calculation of child support simpler and more objective; - improve the efficiency of the legal process by giving courts and parties guidance in setting awards and encouraging settlement; and - assure more consistent treatment of support-paying parents, while providing sufficient flexibility to ensure that awards are fair in individual family circumstances. FEDERAL CHILD SUPPORT GUIDELINES The Federal Child Support Guidelines are a modified version of the model developed by the Family Law Committee. The Guidelines have three main elements: - Child Support Payment Schedules; - rules to adjust the award to reflect four types of special child-related expenses; and - rules to adjust the award in cases of undue hardship. Presumptive Application of the Guidelines Courts will be required to award the amount set out in the Child Support Payment Schedule, plus allowable special expenses, unless the court makes a written finding that the award causes undue hardship to either parent or to the child. The Guidelines will not be mandatory for support awards that are negotiated out-of-court. However, they will provide guidance to parents as well as the courts - which are responsible for assessing whether reasonable arrangements have been made for the children’s support. CHILD SUPPORT PAYMENT SCHEDULES The Child Support Payment Schedules show the basic amount that the support-paying parent should pay according to his or her income and the number of children. "Income" will be defined broadly in the Guidelines, but the income of a new partner or spouse will be relevant only if the court is asked to make a determination of undue hardship. The Schedule amounts are fixed by a formula that calculates the appropriate amount of support in light of economic data on average expenditures on children across different income levels. The formula reserves a basic amount of income for the payer’s self-support, and adjusts for the impact of federal and provincial income taxes. There are separate tables for each province to take differences in provincial income tax rates into account. The Schedules for each province and territory are included in the Annex. A New Approach to Setting Child Support Guidelines which - like the Federal Child Support Guidelines - set support payments as a share of the support-paying parent’s income are known as percentage-of-income guidelines. This style of guideline is used in many American states and in New Zealand. They are premised on a number of findings from economic research on the costs of raising children: - spending on children is not fixed but changes as the income of either parent changes; - the amount a family spends on their children is directly related to the means of both parents; - spending on children increases as the number of children increases, but the incremental costs associated with each additional child are lower, as the family benefits from economies of scale; - there is little regional variation in the proportion of family income devoted to children; - the child will live at the same standard of living as the custodial parent because they live in the same household; - because spending on children is not fixed, but varies with both parents’ incomes, the contribution of the support-paying parent can be set independently of the income of the custodial parent. This allows the child to benefit from increases in the custodial parent’s standard of living, and recognizes that the support- paying parent will not have a greater capacity to pay support if the custodial parent suffers a drop in income; - the custodial parent will also contribute to the children in relation to his or her own means. The custodial parent is expected to contribute an amount similar to what a support-paying parent with a similar income would be required to pay. This new approach to setting child support payments improves upon the existing system in three fundamental ways: Awards Will be Based on Average Expenditures on Children Because of the difficulties involved in calculating the specific costs of raising a child, the Guidelines are based on studies of average costs of raising children. Applying these Guidelines will result in more consistent child support awards across similar income levels and will ensure that more children will receive adequate amounts of child support. Awards Will Recognize that Expenditures Vary With Income The amounts set out in the Schedules are based on economic studies which show that spending on children is not fixed, but is directly related to the income level of both parents and to the number of children in the family. Families spend more on their children as family income increases, and spending on children changes with the income of either parent. As well, while overall spending on children increases with the number of children, incremental expenses for additional children are not as high because the family benefits from economies of scale. Children Will Benefit From the Means of Both Parents Under the Guidelines, the parents’ financial obligations toward the child are treated independently. The support-paying parent’s contribution is set according to his or her own income, without reference to the income of the custodial parent. The Schedule awards reflect the amount that a parent with a particular level of income is expected, on average, to spend on his or her children. The custodial parent is expected to contribute a similar share of his or her income to meet the costs of raising the child. In this way, the children will share in increases or decreases in either parent’s income, just as they would if the two parents had continued to live together. ADJUSTMENTS TO THE GUIDELINE AMOUNT Child support guidelines need to have a degree of flexibility, because not all children or families are alike. The federal Guidelines are designed to strike a balance between the need for more consistent and predictable awards, and the need to ensure that awards are equitable in individual situations. Support awards can be adjusted in two ways to recognize individual family circumstances. Special Child-Related Expenses While the Child Support Payment Schedules reflect average expenditures on children, some kinds of expenses for children do not lend themselves to averages. To ensure that support awards are equitable when there are extraordinary expenses for a child, four categories of special child-related expenses can be added to the Schedule amount if they are reasonable and necessary in light of the needs of the children and the means of the parents: - net child care expenses for children who are not in full-time school, or for whom extraordinary arrangements are required; - medical and health-related expenses over $200 per year per child that are not covered by provincial or territorial health insurance plans; - educational expenses for primary, secondary or post-secondary education, or for an educational program that meets a child’s particular needs; and - extraordinary expenses for extracurricular activities that allow a child to pursue a special interest or talent, or attend a specialized program. When appropriate, the support-paying parent’s contribution to these special expenses will be added to the Schedule amount. Undue Hardship A court will be able to award more or less than the Schedule amount plus allowable special expenses if this total amount causes "undue hardship" to either parent or to the child. The party pleading undue hardship will usually have to show that he or she has a lower standard of living than the other party. The situations which might justify a finding of undue hardship are not limited, but could include: - an unusually high level of debt, reasonably incurred to support the family or earn a living; - significant access expenses, such as travel or accommodation costs; and - obligations for the support of other children, or spousal support obligations. To help ensure consistency, the court will be required to give written reasons for ordering child support that is more or less than the amount set out in the Guidelines. Adjustments for Special Custody Arrangements The Guidelines will provide a method for adjusting the support amount in cases of split custody (when each parent has custody of one or more children of the marriage) and shared custody (when parents share custody of the child fully and equally). Application to Existing Child Support Orders The new Child Support Guidelines will apply to new orders for child support made under the Divorce Act, and orders that change existing child support orders, made after the date that the Guidelines come into force. This means that the new Guidelines and income tax rules for child support will not automatically affect the operation of existing child support orders. If neither parent seeks a change to their existing support order, then the order will not be affected by either the Guidelines or the tax change. However, either parent will be able to apply to a court to have their child support award varied to reflect the Guidelines and the new tax rules. Funding to the Provinces to Facilitate Variations The Family Law Committee recognized that the introduction of child support guidelines, combined with new income tax rules for child support, would trigger an increased number of applications for variations of child support orders. The Committee stressed the importance of improving existing systems of court administration and developing new administrative mechanisms at the provincial level to help the courts cope with these applications. Streamlined systems to reassess support awards will make it easier for support-paying parents to keep support obligations in line with changes in their income. - Accordingly, the federal government will establish a $50 million fund that will be used, in partnership with provincial governments, to develop, pilot and implement innovative, efficient, and cost-effective administrative mechanisms to assist parents to obtain, vary, and update support awards. The details of the partnership funding will be decided after discussions with provincial counterparts. Four-Year Review of Guidelines For four years, the Family Law Committee researched the issue of child support, debated the appropriate type of guidelines for Canadian society, and developed its model and recommendations. Since the Committee’s report was released, legal organizations, women’s groups, father’s groups, individual lawyers, academics and members of the judiciary have commented on the recommendations. These proposals for comprehensive reforms reflect the refinements made as a result of the consultation process. The Guidelines will redefine the way child support awards are determined. To ensure that the Guidelines operate as fairly and effectively as possible, it is important to carefully review their impact. Justice Canada will monitor and evaluate their operation over the first four years after they come into force. All of those who will use the guidelines - parents, mediators, lawyers and judges - will be asked to provide input. Research will be conducted on the impact of the Guidelines. Experience with the Guidelines will provide guidance as to how to further refine them. The results of the evaluation will be submitted to Parliament to ensure that the results will be available to those responsible for the legislation and also to the public. Advisory Committee Justice Canada will establish an Advisory Committee to assist it with the implementation of the Guidelines, and to recommend changes that will make the family law system work more efficiently. MORE EFFECTIVE ENFORCEMENT OF CHILD SUPPORT Children will only benefit from fairer child support awards if they are paid in full and on time. Support collection and enforcement is primarily the responsibility of provincial and territorial enforcement agencies, and many of the effective tools are only at their disposal. However, the federal government has supported their work with funding to establish and improve enforcement programs, and by helping agencies trace support payers and garnisheeing federal payments that are due to defaulting payers. The budget proposes wide-ranging actions at the federal level to help provincial and territorial enforcement agencies ensure that family support obligations are respected. DEALING WITH CHRONIC DEFAULT Most parents are responsible and caring. Many pay support for their children on time and without fail. Some miss payments because of misfortune, such as job loss. However, there are some who persistently refuse to pay. Canadian society can no longer tolerate the view that child support is a bargaining chip, or a discretionary expense. Three new measures will directly address the problem of chronic default: - a new federal licence suspension initiative; - extended tracing of defaulters; and - expanded powers to use federal pensions to satisfy support arrears. Federal Licence Suspension Initiative Special tools of persuasion are needed for support payers who persistently breach their support obligations. A new Federal Licence Suspension Initiative responds to that need. At the request of a provincial or territorial enforcement agency, the federal government will suspend specified licenses, privileges, and certificates issued to a support payer who has failed to meet his or her support obligations for three consecutive months or has accumulated arrears of $3,000. Licence suspension will be a measure of last resort when other enforcement actions have not succeeded. The enforcement agency will notify the support defaulter of its intention to request suspension of federal licences, so that the defaulter has the opportunity to avoid the licence suspension by making arrangements for payment with the enforcement agency. Initially, the measure will apply to passports and specific federal aviation and marine licences and certificates. The government will continue to examine other federally issued licences and certificates for possible inclusion in the program. Extended Searches to Trace Defaulters - The federal government already helps provincial and territorial enforcement agencies locate defaulting payers by screening specified federal data banks for current residential or employer addresses for individuals that are in arrears of their support obligations. - To improve the accuracy of this service, Revenue Canada will be added to the list of federal departments whose data banks can be searched at the request of provincial enforcement agencies, for information about residential addresses, and names and addresses of employers for the purposes of locating persons who have breached family support orders. The confidentiality of the information provided by Revenue Canada will be safeguarded to ensure that the information is used solely for the purposes of locating support defaulters and securing support payments. Broader Powers for Diversion of Federal Pensions Federal pensions can currently be used to satisfy support arrears, but certain technical rules have impeded the use of these powers in some cases. - Federal legislation will be amended to allow pension diversion in a wider range of cases and maximize the pension benefits that can be applied toward support obligations. Feasibility Study of "New Hires" Program Several American states collect information from employers on new employees so that support enforcement agencies can locate and begin collecting support arrears from defaulting payers as early as possible. Recent U.S. federal legislation requires all state agencies to have such "New Hires" or "Employer Reporting" programs in place and to report new and re-hire information to a national-level registry. - The Government of Canada will conduct a feasibility study to examine the costs, advantages, and disadvantages of various options for a national system for reporting of new employees and re-hires in Canada to assist enforcement agencies. STRENGTHENING SUPPORT ENFORCEMENT PROGRAMS Many seemingly small and incremental changes can have an impact on the problem of support default. For example, proposed changes to the Bankruptcy Act will give priority to claims for unpaid family support in the bankruptcy process. This budget includes a package of further measures to strengthen federal enforcement services and support provincial and territorial efforts to make their enforcement programs more effective. Changing Attitudes Chronic default often reflects unacceptable attitudes toward support obligations - seeing them, for example, as a bargaining chip between embittered ex-spouses. However, Canadians are increasingly intolerant of this kind of thinking and the behavior that goes with it - behaviour that hurts the welfare of children, custodial parents, and society as a whole. - The federal government will therefore fund a national public awareness campaign to support changing societal attitudes toward support obligations. The federal government will work with provincial and territorial enforcement agencies to produce a co- ordinated campaign that is both national in scope and sensitive to regional concerns. Financial Assistance for More Rigorous Enforcement In the past few years, several provinces have adopted more aggressive mechanisms of support collection, such as wage- withholding and suspension of provincially issued licenses. We wholeheartedly endorse this policy direction and encourage other provinces to follow. - The federal government will contribute up to $13.7 million over five years to joint federal/provincial/territorial projects that encourage: - expanded use of innovative techniques for enforcement; - more rigorous enforcement programs; and - streamlined collection of out-of-province orders. Better Co-ordination of Federal Support Enforcement Activities A new position of Federal Support Enforcement Director will be established within the Department of Justice to co-ordinate enforcement activities at the federal level and work with the provinces and territories to improve the effectiveness and efficiency of enforcement services. Technological Upgrading of Federal and Provincial Enforcement Programs - The federal government will provide funds to set up on-line computer access between federal, provincial and territorial enforcement services. This will facilitate: - accelerated processing of garnishment and tracing applica- tions; and - more timely and standardized collection from out-of-province payers. - The federal computer system used to search federal data banks for information to help locate support defaulters will be upgraded to accelerate the processing of applications and increase the flexibility and scope of searches. Streamlined Procedures to Garnish Federal Payments - The federal government garnishees about $53 million each year from income tax refunds, unemployment insurance payments, and other federal payments due to support defaulters. The salaries and pensions of federal employees can also be garnished for this purpose. - Procedures will be streamlined to enhance the effectiveness of these services. Targeting New Enforcement Mechanisms At present, it is not possible to determine national rates of compliance and default on support orders because provincial and territorial enforcement agencies do not use a standardized method to analyze and present data. There has also been very little work to determine the causes of support default. Better information would help target more effective mechanisms for support enforcement. - Developing a Statistical Database: The Canadian Centre for Justice Statistics (CCJS) will be provided with funding for an annual national survey on support compliance and enforcement. Information compiled from the automated systems of the provincial/ territorial support enforcement programs will be analyzed, and reported annually. This data will provide the basis for further research. - Support to Program and Policy Development: Justice Canada will study the nature and extent of compliance and default of support orders in Canada and test linkages between support compliance and custody and access issues. Ongoing Review - These new measures will, together, have a cumulative impact on the problem of support enforcement. The government will continue to review federal legislation and policies to look for new ways to reinforce the message that support obligations must be respected. DOUBLING THE MAXIMUM WORKING INCOME SUPPLEMENT Since Family Allowances were first introduced in 1945, Canada has recognized that families with children have special responsibilities which warrant support from governments. This year, the federal government will provide over $5 billion in assistance to over three million families through Child Tax Benefit payments. Child Tax Benefit payments are tax-free, income- tested and paid on a monthly basis. - Maximum payments go to families with net incomes under $25,921 and include a basic benefit of $1,020 per child, an additional $75 for the third and each subsequent child in the family, an additional supplement of $213 for each child under age seven when no child care expenses are claimed, and finally a Working Income Supplement (WIS) of up to $500 for low-income working families. The government understands the difficulty that working parents with low incomes face in raising a family. It is also committed to using anticipated revenue gains from the new tax rules for child support for the benefit of children. Therefore, as part of this package of child-centered measures, the government will double the maximum annual WIS to $1,000. Because of the importance we attach to improving the living standards of children in lower-income families, we are introducing this measure at this time - by reallocating funds from other government spending - even though revenue gains from the new tax rules will not be realized for some time. This measure will enhance support given to low-income working families and help working parents offset a greater portion of the extra costs of working. Chart 1 (not available) - Eligibility for the WIS will remain the same. Families will continue to receive WIS benefits when earnings reach $3,750, with these benefits terminating once a family’s net income level reaches $25,921. The other components of the Child Tax Benefit will remain unchanged. Table 1 Enriched benefits for families with children ___________________________________________________________ Proposed Working Proposed total Income Child Tax Increase Family Supplement Benefit[2] in net income[1] (as of July 1998) (including WIS) benefits ___________________________________________________________ (dollars) 3,000 0 1,020 0 5,000 200 1,220 100 10,000 1,000 2,020 500 15,000 1,000 2,020 500 20,000 1,000 2,020 500 25,000 184 1,204 92 30,000 0 918 0 ___________________________________________________________ [1] Assuming net income is composed entirely of earnings. [2] For a family with one child over age six. - Over 700,000 working families will benefit from the increased WIS. The average benefit they receive will increase from $350 a year to $700. About 250,000 families will receive the maximum increase of $500. - When fully implemented in July 1998, benefits to low-income working families will be enriched by $250 million annually. - About one-third of the families that will benefit from the increased WIS are one-parent families. The increase in the WIS will be phased-in over two years. The maximum benefit will increase from $500 to $750 effective July 1, 1997, and from $750 to $1,000 in July 1998. Doubling the WIS was first proposed in the federal Discussion Paper, Improving Social Security in Canada and was subsequently recommended by the Standing Committee on Human Resources Development when it reported on social security reform. This proposal reflects the government’s clear commitment to assist low-income working families to meet the added costs they face when combining employment outside of the home with the important job of raising their children. Conclusion The new child support rules described in this document are designed to protect the rights of children. These comprehensive changes will simplify the tax rules for child support, establish fair and consistent levels for child support awards, offer new mechanisms to ensure that support is paid, and provide increased assistance to low-income working families. At the heart of all these measures is the government’s commitment to ensuring that Canadian children whose parents separate or divorce will receive the financial support they deserve. ANNEX CHILD SUPPORT PAYMENT SCHEDULES Ontario ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 8 9 10 11 11 11 7,001 - 8,000 40 45 50 55 55 55 8,001 - 9,000 71 80 89 99 99 99 9,001 - 10,000 79 93 106 120 120 120 10,001 - 12,000 109 148 170 192 192 192 12,001 - 14,000 119 202 232 262 262 262 14,001 - 16,000 131 238 293 332 332 332 16,001 - 18,000 143 261 355 402 402 402 18,001 - 20,000 166 285 388 472 472 472 20,001 - 22,000 197 308 420 512 542 542 22,001 - 24,000 217 338 452 551 612 612 24,001 - 26,000 235 378 484 590 678 682 26,001 - 28,000 249 413 515 623 718 743 28,001 - 30,000 262 439 554 655 755 800 30,001 - 32,000 273 457 585 686 782 839 32,001 - 34,000 288 481 625 734 818 887 34,001 - 36,000 304 506 666 784 867 937 36,001 - 38,000 319 531 699 835 919 988 38,001 - 40,000 335 555 730 873 970 1,040 40,001 - 42,000 350 579 762 911 1,022 1,092 42,001 - 44,000 366 603 793 948 1,074 1,143 44,001 - 46,000 382 628 825 987 1,120 1,233 46,001 - 48,000 398 653 858 1,025 1,164 1,280 48,001 - 50,000 414 679 890 1,063 1,207 1,328 50,001 - 52,000 430 704 922 1,101 1,250 1,376 52,001 - 54,000 444 726 952 1,137 1,290 1,420 54,001 - 56,000 458 748 981 1,171 1,330 1,464 56,001 - 58,000 473 772 1,012 1,208 1,371 1,509 58,001 - 60,000 488 795 1,041 1,242 1,410 1,552 60,001 - 62,000 501 817 1,069 1,275 1,447 1,592 62,001 - 64,000 515 838 1,096 1,308 1,483 1,633 64,001 - 66,000 528 858 1,122 1,338 1,519 1,671 66,001 - 68,000 540 878 1,149 1,370 1,554 1,710 68,001 - 70,000 553 898 1,174 1,400 1,588 1,748 70,001 - 72,000 565 918 1,199 1,430 1,623 1,785 72,001 - 4,000 578 938 1,225 1,461 1,657 1,823 74,001 - 76,000 591 958 1,251 1,492 1,692 1,861 76,001 - 78,000 604 978 1,278 1,523 1,727 1,899 78,001 - 80,000 617 998 1,303 1,553 1,761 1,937 80,001 - 82,000 630 1,018 1,330 1,584 1,796 1,975 82,001 - 84,000 643 1,039 1,355 1,615 1,830 2,013 84,001 - 86,000 656 1,059 1,381 1,645 1,865 2,051 86,001 - 88,000 669 1,079 1,408 1,676 1,900 2,089 88,001 - 90,000 682 1,099 1,433 1,707 1,935 2,127 90,001 - 92,000 695 1,120 1,460 1,738 1,969 2,165 92,001 - 94,000 708 1,140 1,485 1,768 2,004 2,203 94,001 - 96,000 721 1,160 1,512 1,799 2,039 2,241 96,001 - 98,000 734 1,180 1,538 1,830 2,073 2,279 98,001 -100,000 747 1,200 1,563 1,860 2,108 2,318 100,001-102,000 760 1,221 1,590 1,891 2,143 2,355 102,001-104,000 773 1,241 1,615 1,922 2,177 2,393 104,001-106,000 786 1,261 1,642 1,953 2,212 2,431 106,001-108,000 799 1,281 1,668 1,983 2,247 2,470 108,001-110,000 812 1,302 1,693 2,014 2,281 2,508 110,001-112,000 825 1,322 1,720 2,045 2,316 2,545 112,001-114,000 838 1,342 1,745 2,075 2,351 2,583 114,001-116,000 851 1,363 1,772 2,106 2,385 2,621 116,001-118,000 864 1,383 1,798 2,137 2,420 2,660 118,001-120,000 877 1,403 1,824 2,168 2,455 2,698 120,001-122,000 890 1,423 1,850 2,199 2,490 2,735 122,001-124,000 903 1,443 1,875 2,229 2,524 2,773 124,001-126,000 916 1,463 1,902 2,260 2,559 2,812 126,001-128,000 929 1,484 1,928 2,291 2,593 2,850 128,001-130,000 942 1,504 1,954 2,322 2,628 2,888 130,001-132,000 955 1,524 1,980 2,352 2,663 2,925 132,001-134,000 968 1,545 2,005 2,383 2,698 2,963 134,001-136,000 981 1,565 2,032 2,414 2,732 3,002 136,001-138,000 994 1,585 2,058 2,445 2,767 3,040 138,001-140,000 1,007 1,605 2,084 2,475 2,802 3,078 140,001-142,000 1,020 1,625 2,110 2,506 2,836 3,115 142,001-144,000 1,033 1,645 2,136 2,537 2,871 3,154 144,001-146,000 1,046 1,666 2,162 2,568 2,905 3,192 146,001-148,000 1,059 1,686 2,188 2,598 2,940 3,230 148,001-150,000 1,072 1,706 2,214 2,629 2,975 3,268 _________________________________________________________________ Incomes in $1,072 $1,706 $2,214 $2,629 $2,975 $3,268 excess of plus plus plus plus plus plus $150,000 0.71% 1.14% 1.48% 1.75% 1.98% 2.18% of of of of of of excess excess excess excess excess excess _________________________________________________________________ _ Quebec ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 8 9 10 11 11 11 7,001 - 8,000 41 46 51 57 57 57 8,001 - 9,000 74 83 93 102 102 102 9,001 - 10,000 106 120 133 147 147 147 10,001 - 12,000 115 166 188 210 210 210 12,001 - 14,000 116 211 241 272 272 272 14,001 - 16,000 120 225 292 330 330 330 16,001 - 18,000 125 240 332 389 389 389 18,001 - 20,000 137 255 356 438 447 447 20,001 - 22,000 156 273 380 468 506 506 22,001 - 24,000 175 303 402 498 562 562 24,001 - 26,000 194 330 438 526 612 617 26,001 - 28,000 208 353 468 560 640 664 28,001 - 30,000 221 374 496 595 676 708 30,001 - 32,000 230 391 521 625 710 742 32,001 - 34,000 246 416 550 660 750 784 34,001 - 36,000 263 440 580 694 789 825 36,001 - 38,000 281 464 610 729 828 868 38,001 - 40,000 299 488 640 764 867 912 40,001 - 42,000 315 512 669 798 906 955 42,001 - 44,000 333 537 700 833 945 998 44,001 - 46,000 348 562 731 870 986 1,084 46,001 - 48,000 363 586 763 907 1,027 1,128 48,001 - 50,000 378 609 794 944 1,068 1,173 50,001 - 52,000 392 631 823 980 1,108 1,217 52,001 - 54,000 406 654 852 1,014 1,148 1,260 54,001 - 56,000 420 676 880 1,048 1,187 1,304 56,001 - 58,000 434 698 908 1,080 1,224 1,346 58,001 - 60,000 448 719 935 1,113 1,261 1,386 60,001 - 62,000 461 740 962 1,145 1,297 1,425 62,001 - 64,000 475 760 988 1,175 1,332 1,464 64,001 - 66,000 487 780 1,014 1,205 1,365 1,501 66,001 - 68,000 499 800 1,040 1,236 1,400 1,539 68,001 - 70,000 513 820 1,066 1,267 1,435 1,577 70,001 - 72,000 525 840 1,092 1,298 1,470 1,615 72,001 - 74,000 538 860 1,118 1,329 1,505 1,653 74,001 - 76,000 552 881 1,144 1,360 1,540 1,692 76,001 - 78,000 565 901 1,170 1,391 1,575 1,730 78,001 - 80,000 578 922 1,197 1,422 1,609 1,768 80,001 - 82,000 591 942 1,223 1,453 1,644 1,806 82,001 - 84,000 604 962 1,249 1,483 1,679 1,845 84,001 - 86,000 617 983 1,275 1,515 1,714 1,883 86,001 - 88,000 630 1,003 1,301 1,545 1,749 1,921 88,001 - 90,000 643 1,023 1,328 1,576 1,784 1,959 90,001 - 92,000 656 1,044 1,353 1,607 1,818 1,997 92,001 - 94,000 669 1,064 1,380 1,638 1,853 2,035 94,001 - 96,000 682 1,084 1,406 1,669 1,888 2,074 96,001 - 98,000 695 1,105 1,432 1,700 1,923 2,112 98,001 -100,000 708 1,125 1,458 1,731 1,958 2,150 100,001-102,000 722 1,145 1,484 1,762 1,993 2,188 102,001-104,000 735 1,165 1,510 1,793 2,028 2,227 104,001-106,000 748 1,186 1,537 1,823 2,063 2,265 106,001-108,000 761 1,206 1,563 1,854 2,098 2,303 108,001-110,000 774 1,227 1,589 1,885 2,132 2,341 110,001-112,000 787 1,247 1,615 1,916 2,167 2,380 112,001-114,000 800 1,267 1,641 1,947 2,202 2,418 114,001-116,000 813 1,288 1,667 1,978 2,237 2,456 116,001-118,000 826 1,308 1,693 2,009 2,272 2,494 118,001-120,000 839 1,328 1,720 2,040 2,307 2,532 120,001-122,000 852 1,349 1,746 2,070 2,341 2,570 122,001-124,000 865 1,369 1,772 2,102 2,376 2,609 124,001-126,000 878 1,389 1,798 2,133 2,411 2,647 126,001-128,000 891 1,410 1,824 2,163 2,446 2,685 128,001-130,000 905 1,430 1,850 2,194 2,481 2,723 130,001-132,000 918 1,450 1,876 2,225 2,516 2,762 132,001-134,000 931 1,470 1,903 2,256 2,550 2,800 134,001-136,000 944 1,491 1,929 2,287 2,585 2,838 136,001-138,000 957 1,511 1,955 2,318 2,620 2,876 138,001-140,000 970 1,532 1,981 2,349 2,655 2,915 140,001-142,000 983 1,552 2,007 2,380 2,690 2,953 142,001-144,000 996 1,573 2,033 2,410 2,725 2,991 144,001-146,000 1,009 1,593 2,060 2,441 2,760 3,029 146,001-148,000 1,022 1,613 2,085 2,473 2,795 3,067 148,001-150,000 1,035 1,633 2,112 2,503 2,830 3,105 _________________________________________________________________ Incomes $1,035 $1,633 $2,112 $2,503 $2,830 $3,105 in excess plus plus plus plus plus plus of $150,000 0.69% 1.09% 1.41% 1.67% 1.89% 2.07% of of of of of of excess excess excess excess excess excess ___________________________________________________________ Nova Scotia ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 8 9 10 11 11 11 7,001 - 8,000 41 46 52 57 57 57 8,001 - 9,000 69 78 88 97 97 97 9,001 - 10,000 94 108 121 135 135 135 10,001 - 12,000 114 166 188 209 209 209 12,001 - 14,000 124 220 251 281 281 281 14,001 - 16,000 137 241 311 349 349 349 16,001 - 18,000 154 268 360 413 413 413 18,001 - 20,000 177 301 400 481 485 485 20,001 - 22,000 197 333 441 529 557 557 22,001 - 24,000 216 364 481 576 629 629 24,001 - 26,000 235 393 519 623 700 700 26,001 - 28,000 249 417 552 662 753 764 28,001 - 30,000 262 440 582 699 795 823 30,001 - 32,000 272 458 607 728 829 862 32,001 - 34,000 287 481 636 763 869 909 34,001 - 36,000 302 505 666 799 909 958 36,001 - 38,000 318 528 697 835 950 1,009 38,001 - 40,000 333 553 728 872 991 1,060 40,001 - 42,000 348 577 759 908 1,033 1,111 42,001 - 44,000 364 600 790 945 1,074 1,162 44,001 - 46,000 380 625 822 983 1,116 1,230 46,001 - 48,000 396 650 854 1,020 1,159 1,277 48,001 - 50,000 412 675 886 1,058 1,202 1,323 50,001 - 52,000 428 700 918 1,096 1,245 1,370 52,001 - 54,000 444 725 950 1,134 1,288 1,417 54,001 - 56,000 460 750 982 1,172 1,330 1,464 56,001 - 58,000 476 775 1,014 1,210 1,373 1,511 58,001 - 60,000 492 799 1,045 1,247 1,414 1,556 60,001 - 62,000 505 820 1,073 1,279 1,451 1,597 62,001 - 64,000 515 839 1,098 1,310 1,486 1,635 64,001 - 66,000 528 859 1,123 1,340 1,520 1,673 66,001 - 68,000 541 879 1,150 1,371 1,556 1,712 68,001 - 70,000 554 900 1,177 1,403 1,591 1,751 70,001 - 72,000 568 920 1,203 1,434 1,627 1,790 72,001 - 74,000 581 941 1,230 1,466 1,663 1,829 74,001 - 76,000 594 962 1,256 1,498 1,698 1,868 76,001 - 78,000 608 983 1,283 1,529 1,734 1,907 78,001 - 80,000 621 1,003 1,310 1,560 1,769 1,946 80,001 - 82,000 633 1,023 1,336 1,591 1,804 1,984 82,001 - 84,000 645 1,043 1,360 1,620 1,838 2,021 84,001 - 86,000 658 1,062 1,386 1,651 1,871 2,058 86,001 - 88,000 670 1,082 1,412 1,681 1,906 2,096 88,001 - 90,000 683 1,102 1,437 1,711 1,940 2,133 90,001 - 92,000 696 1,122 1,463 1,742 1,974 2,171 92,001 - 94,000 709 1,142 1,489 1,772 2,008 2,208 94,001 - 96,000 722 1,162 1,514 1,803 2,043 2,246 96,001 - 98,000 735 1,182 1,540 1,833 2,077 2,283 98,001 -100,000 748 1,202 1,566 1,863 2,111 2,321 100,001-102,000 760 1,222 1,591 1,894 2,145 2,359 102,001-104,000 773 1,242 1,617 1,924 2,180 2,396 104,001-106,000 786 1,262 1,643 1,955 2,214 2,434 106,001-108,000 799 1,282 1,668 1,985 2,248 2,471 108,001-110,000 812 1,302 1,694 2,015 2,283 2,509 110,001-112,000 825 1,322 1,720 2,045 2,317 2,546 112,001-114,000 838 1,342 1,745 2,076 2,351 2,584 114,001-116,000 850 1,362 1,771 2,106 2,385 2,621 116,001-118,000 863 1,382 1,797 2,137 2,420 2,659 118,001-120,000 876 1,402 1,823 2,167 2,454 2,697 120,001-122,000 889 1,422 1,848 2,198 2,488 2,734 122,001-124,000 902 1,442 1,874 2,228 2,523 2,772 124,001-126,000 915 1,462 1,900 2,258 2,557 2,809 126,001-128,000 928 1,482 1,925 2,288 2,591 2,847 128,001-130,000 940 1,502 1,951 2,319 2,625 2,884 130,001-132,000 953 1,522 1,977 2,349 2,659 2,922 132,001-134,000 966 1,542 2,003 2,380 2,694 2,960 134,001-136,000 979 1,562 2,028 2,410 2,728 2,997 136,001-138,000 992 1,582 2,054 2,440 2,762 3,035 138,001-140,000 1,005 1,602 2,080 2,470 2,796 3,072 140,001-142,000 1,018 1,622 2,105 2,501 2,831 3,110 142,001-144,000 1,030 1,642 2,131 2,531 2,865 3,147 144,001-146,000 1,043 1,662 2,157 2,562 2,899 3,185 146,001-148,000 1,056 1,682 2,183 2,592 2,933 3,222 148,001-150,000 1,069 1,702 2,208 2,623 2,968 3,260 _________________________________________________________________ Incomes $1,069 $1,702 $2,208 $2,623 $2,968 $3,260 in excess plus plus plus plus plus plus of $150,000 0.71% 1.13% 1.47% 1.75% 1.98% 2.17% of of of of of of excess excess excess excess excess excess ___________________________________________________________ New Brunswick ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 6 7 8 9 9 9 7,001 - 8,000 31 36 41 46 46 46 8,001 - 9,000 55 64 74 83 83 83 9,001 - 10,000 80 93 107 120 120 120 10,001 - 12,000 105 150 172 194 194 194 12,001 - 14,000 119 204 234 265 265 265 14,001 - 16,000 138 243 297 335 335 335 16,001 - 18,000 157 272 359 406 406 406 18,001 - 20,000 175 301 402 477 477 477 20,001 - 22,000 194 330 440 529 548 548 22,001 - 24,000 213 360 477 573 618 618 24,001 - 26,000 232 389 514 617 689 689 26,001 - 28,000 245 413 546 655 747 751 28,001 - 30,000 258 435 576 692 788 809 30,001 - 32,000 268 453 600 721 821 846 32,001 - 34,000 283 475 629 755 860 892 34,001 - 36,000 298 498 659 790 899 938 36,001 - 38,000 313 522 689 826 940 987 38,001 - 40,000 328 545 719 861 980 1,036 40,001 - 42,000 343 569 749 897 1,020 1,086 42,001 - 44,000 358 592 780 933 1,060 1,135 44,001 - 46,000 374 617 811 970 1,103 1,215 46,001 - 48,000 389 641 842 1,007 1,144 1,260 48,001 - 50,000 405 665 874 1,044 1,186 1,306 50,001 - 52,000 421 690 905 1,081 1,228 1,352 52,001 - 54,000 436 714 937 1,118 1,270 1,398 54,001 - 56,000 452 739 968 1,155 1,312 1,444 56,001 - 58,000 468 763 1,000 1,193 1,354 1,490 58,001 - 60,000 483 787 1,030 1,228 1,394 1,534 60,001 - 62,000 498 809 1,058 1,263 1,433 1,576 62,001 - 64,000 511 831 1,087 1,296 1,470 1,618 64,001 - 66,000 524 852 1,114 1,328 1,507 1,658 66,001 - 68,000 538 873 1,141 1,360 1,543 1,698 68,001 - 70,000 552 895 1,169 1,393 1,580 1,739 70,001 - 72,000 566 916 1,197 1,426 1,618 1,780 72,001 - 74,000 580 938 1,225 1,459 1,655 1,820 74,001 - 76,000 593 960 1,253 1,492 1,692 1,861 76,001 - 78,000 608 981 1,280 1,525 1,729 1,902 78,001 - 80,000 621 1,003 1,308 1,558 1,766 1,943 80,001 - 82,000 635 1,025 1,336 1,591 1,803 1,983 82,001 - 84,000 649 1,046 1,364 1,624 1,840 2,024 84,001 - 86,000 663 1,068 1,392 1,657 1,878 2,065 86,001 - 88,000 677 1,090 1,420 1,690 1,915 2,105 88,001 - 90,000 691 1,111 1,448 1,723 1,952 2,146 90,001 - 92,000 705 1,133 1,475 1,755 1,989 2,187 92,001 - 94,000 718 1,154 1,503 1,788 2,025 2,226 94,001 - 96,000 731 1,174 1,529 1,819 2,061 2,265 96,001 - 98,000 744 1,195 1,555 1,851 2,097 2,305 98,001 -100,000 758 1,216 1,583 1,883 2,133 2,344 100,001-102,000 771 1,237 1,610 1,915 2,169 2,384 102,001-104,000 785 1,258 1,637 1,946 2,205 2,423 104,001-106,000 798 1,279 1,664 1,978 2,241 2,463 106,001-108,000 812 1,300 1,691 2,010 2,277 2,502 108,001-110,000 825 1,321 1,718 2,042 2,313 2,542 110,001-112,000 839 1,342 1,745 2,074 2,349 2,581 112,001-114,000 852 1,363 1,772 2,106 2,385 2,620 114,001-116,000 865 1,384 1,799 2,138 2,421 2,660 116,001-118,000 879 1,405 1,826 2,170 2,457 2,700 118,001-120,000 893 1,426 1,853 2,202 2,493 2,739 120,001-122,000 906 1,447 1,880 2,234 2,529 2,778 122,001-124,000 920 1,468 1,907 2,266 2,565 2,818 124,001-126,000 933 1,489 1,934 2,298 2,601 2,858 126,001-128,000 947 1,510 1,961 2,330 2,637 2,897 128,001-130,000 960 1,531 1,988 2,362 2,673 2,937 130,001-132,000 974 1,552 2,015 2,393 2,709 2,976 132,001-134,000 987 1,573 2,042 2,425 2,745 3,015 134,001-136,000 1,001 1,594 2,069 2,458 2,781 3,055 136,001-138,000 1,014 1,615 2,096 2,489 2,817 3,095 138,001-140,000 1,028 1,636 2,123 2,521 2,853 3,134 140,001-142,000 1,041 1,657 2,150 2,553 2,889 3,173 142,001-144,000 1,055 1,678 2,177 2,585 2,925 3,213 144,001-146,000 1,068 1,699 2,204 2,617 2,961 3,253 146,001-148,000 1,082 1,720 2,231 2,649 2,997 3,292 148,001-150,000 1,095 1,741 2,258 2,681 3,033 3,331 _________________________________________________________________ Incomes $1,095 $1,741 $2,258 $2,681 $3,303 $3,331 in excess plus plus plus plus plus plus of $150,000 0.73% 1.16% 1.51% 1.79% 2.02% 2.22% of of of of of of excess excess excess excess excess excess ___________________________________________________________ Manitoba ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 9 10 11 12 12 12 7,001 - 8,000 46 52 57 62 62 62 8,001 - 9,000 74 83 93 102 102 102 9,001 - 10,000 101 114 128 141 141 141 10,001 - 12,000 108 171 193 214 214 214 12,001 - 14,000 114 213 248 278 278 278 14,001 - 16,000 128 232 304 342 342 342 16,001 - 18,000 145 256 348 406 406 406 18,001 - 20,000 163 284 380 463 471 471 20,001 - 22,000 182 313 417 503 538 538 22,001 - 24,000 203 343 456 548 607 607 24,001 - 26,000 223 374 494 593 675 675 26,001 - 28,000 239 399 527 632 720 736 28,001 - 30,000 254 424 559 670 763 794 30,001 - 32,000 264 441 583 699 795 830 32,001 - 34,000 279 464 612 733 834 874 34,001 - 36,000 295 487 641 768 873 919 36,001 - 38,000 312 512 672 803 913 966 38,001 - 40,000 328 537 703 840 953 1,014 40,001 - 42,000 343 561 735 876 994 1,061 42,001 - 44,000 358 586 766 913 1,035 1,109 44,001 - 46,000 373 611 798 950 1,078 1,185 46,001 - 48,000 389 636 830 988 1,120 1,231 48,001 - 50,000 404 662 862 1,026 1,163 1,278 50,001 - 52,000 420 687 894 1,063 1,205 1,324 52,001 - 54,000 435 711 926 1,101 1,247 1,370 54,001 - 56,000 450 735 958 1,138 1,289 1,416 56,001 - 58,000 466 759 990 1,176 1,331 1,462 58,001 - 60,000 481 783 1,021 1,213 1,372 1,507 60,001 - 62,000 495 805 1,050 1,247 1,410 1,549 62,001 - 64,000 509 826 1,080 1,281 1,449 1,591 64,001 - 66,000 522 847 1,107 1,314 1,486 1,631 66,001 - 68,000 535 868 1,134 1,347 1,523 1,672 68,001 - 70,000 549 890 1,162 1,381 1,561 1,713 70,001 - 72,000 563 911 1,189 1,414 1,599 1,755 72,001 - 74,000 577 932 1,217 1,448 1,636 1,796 74,001 - 76,000 590 954 1,244 1,481 1,674 1,837 76,001 - 78,000 604 975 1,272 1,515 1,712 1,878 78,001 - 80,000 618 997 1,300 1,548 1,749 1,919 80,001 - 82,000 632 1,018 1,327 1,580 1,787 1,960 82,001 - 84,000 645 1,040 1,355 1,613 1,825 2,001 84,001 - 86,000 659 1,061 1,382 1,645 1,862 2,043 86,001 - 88,000 673 1,082 1,410 1,678 1,900 2,084 88,001 - 90,000 687 1,104 1,437 1,710 1,938 2,125 90,001 - 92,000 700 1,125 1,465 1,743 1,974 2,166 92,001 - 94,000 714 1,147 1,493 1,775 2,011 2,207 94,001 - 96,000 728 1,168 1,520 1,808 2,048 2,248 96,001 - 98,000 742 1,190 1,548 1,840 2,085 2,289 98,001 -100,000 756 1,211 1,575 1,873 2,121 2,330 100,001-102,000 770 1,233 1,603 1,905 2,158 2,372 102,001-104,000 783 1,254 1,630 1,938 2,195 2,412 104,001-106,000 797 1,275 1,658 1,971 2,232 2,452 106,001-108,000 811 1,297 1,685 2,003 2,268 2,493 108,001-110,000 825 1,318 1,713 2,036 2,305 2,533 110,001-112,000 838 1,340 1,740 2,068 2,342 2,573 112,001-114,000 852 1,361 1,768 2,101 2,378 2,613 114,001-116,000 866 1,383 1,795 2,133 2,415 2,654 116,001-118,000 880 1,404 1,823 2,166 2,452 2,694 118,001-120,000 893 1,425 1,850 2,199 2,489 2,734 120,001-122,000 907 1,447 1,878 2,231 2,525 2,775 122,001-124,000 921 1,468 1,906 2,264 2,562 2,815 124,001-126,000 935 1,490 1,933 2,296 2,599 2,855 126,001-128,000 948 1,511 1,961 2,329 2,636 2,895 128,001-130,000 963 1,533 1,988 2,362 2,673 2,935 130,001-132,000 976 1,554 2,016 2,394 2,709 2,976 132,001-134,000 990 1,575 2,043 2,427 2,746 3,016 134,001-136,000 1,004 1,597 2,071 2,459 2,783 3,056 136,001-138,000 1,018 1,618 2,099 2,492 2,820 3,097 138,001-140,000 1,031 1,640 2,126 2,524 2,856 3,137 140,001-142,000 1,045 1,661 2,154 2,557 2,893 3,177 142,001-144,000 1,059 1,683 2,181 2,590 2,930 3,218 144,001-146,000 1,073 1,704 2,209 2,622 2,966 3,258 146,001-148,000 1,086 1,725 2,236 2,655 3,003 3,298 148,001-150,000 1,100 1,747 2,264 2,687 3,040 3,338 _________________________________________________________________ Incomes $1,100 $1,747 $2,264 $2,687 $3,040 $3,338 in excess plus plus plus plus plus plus of $150,000 0.73% 1.16% 1.51% 1.79% 2.03% 2.23% of of of of of of excess excess excess excess excess excess ___________________________________________________________ British Columbia ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 6 7 8 9 9 9 7,001 - 8,000 32 38 43 48 48 48 8,001 - 9,000 59 68 77 87 87 87 9,001 - 10,000 85 98 112 125 125 125 10,001 - 12,000 108 158 180 202 202 202 12,001 - 14,000 124 215 246 276 276 276 14,001 - 16,000 142 247 309 348 348 348 16,001 - 18,000 160 275 368 419 419 419 18,001 - 20,000 180 305 406 489 493 493 20,001 - 22,000 201 336 445 534 567 567 22,001 - 24,000 221 367 483 580 641 641 24,001 - 26,000 240 398 523 625 711 714 26,001 - 28,000 255 424 557 665 757 780 28,001 - 30,000 268 448 589 704 800 840 30,001 - 32,000 279 466 615 735 836 883 32,001 - 34,000 294 490 647 773 878 933 34,001 - 36,000 310 515 678 811 920 985 36,001 - 38,000 325 539 710 849 963 1,039 38,001 - 40,000 341 564 742 888 1,007 1,093 40,001 - 42,000 358 589 774 925 1,050 1,146 42,001 - 44,000 373 614 806 963 1,094 1,200 44,001 - 46,000 390 639 839 1,002 1,138 1,251 46,001 - 48,000 406 665 872 1,041 1,182 1,300 48,001 - 50,000 423 691 905 1,080 1,226 1,350 50,001 - 52,000 439 716 938 1,119 1,270 1,398 52,001 - 54,000 456 742 971 1,158 1,315 1,447 54,001 - 56,000 470 765 1,001 1,195 1,355 1,492 56,001 - 58,000 483 787 1,030 1,229 1,395 1,535 58,001 - 60,000 495 807 1,057 1,262 1,432 1,577 60,001 - 62,000 509 828 1,083 1,293 1,468 1,615 62,001 - 64,000 523 849 1,110 1,324 1,503 1,654 64,001 - 66,000 535 870 1,137 1,356 1,538 1,692 66,001 - 68,000 549 890 1,164 1,388 1,574 1,732 68,001 - 70,000 562 912 1,191 1,420 1,610 1,771 70,001 - 72,000 576 933 1,218 1,452 1,646 1,811 72,001 - 74,000 590 954 1,245 1,484 1,683 1,851 74,001 - 76,000 603 975 1,273 1,516 1,719 1,890 76,001 - 78,000 617 996 1,300 1,548 1,755 1,930 78,001 - 80,000 630 1,016 1,326 1,579 1,790 1,969 80,001 - 82,000 640 1,034 1,350 1,608 1,823 2,005 82,001 - 84,000 652 1,053 1,375 1,638 1,856 2,042 84,001 - 86,000 665 1,073 1,400 1,668 1,890 2,079 86,001 - 88,000 678 1,093 1,425 1,698 1,924 2,116 88,001 - 90,000 690 1,113 1,451 1,728 1,958 2,153 90,001 - 92,000 703 1,133 1,477 1,758 1,992 2,190 92,001 - 94,000 716 1,153 1,502 1,788 2,026 2,228 94,001 - 96,000 728 1,173 1,528 1,818 2,060 2,265 96,001 - 98,000 741 1,192 1,553 1,848 2,094 2,302 98,001 -100,000 754 1,212 1,578 1,878 2,128 2,339 100,001-102,000 767 1,232 1,604 1,908 2,162 2,377 102,001-104,000 780 1,252 1,629 1,938 2,196 2,414 104,001-106,000 792 1,271 1,655 1,968 2,230 2,451 106,001-108,000 805 1,291 1,680 1,999 2,264 2,488 108,001-110,000 818 1,311 1,706 2,029 2,298 2,525 110,001-112,000 830 1,331 1,731 2,059 2,332 2,563 112,001-114,000 843 1,350 1,757 2,089 2,366 2,600 114,001-116,000 856 1,370 1,782 2,119 2,400 2,637 116,001-118,000 869 1,390 1,808 2,149 2,434 2,674 118,001-120,000 881 1,410 1,833 2,179 2,468 2,712 120,001-122,000 894 1,430 1,858 2,209 2,502 2,749 122,001-124,000 907 1,450 1,884 2,239 2,535 2,786 124,001-126,000 920 1,470 1,910 2,270 2,570 2,823 126,001-128,000 932 1,489 1,935 2,300 2,603 2,860 128,001-130,000 945 1,509 1,960 2,330 2,638 2,898 130,00 -132,000 958 1,529 1,986 2,360 2,671 2,935 132,001-134,000 970 1,549 2,011 2,390 2,705 2,972 134,001-136,000 983 1,568 2,037 2,420 2,739 3,009 136,001-138,000 996 1,588 2,062 2,450 2,773 3,047 138,001-140,000 1,009 1,608 2,088 2,480 2,807 3,084 140,001-142,000 1,021 1,628 2,113 2,510 2,841 3,121 142,001-144,000 1,034 1,648 2,139 2,540 2,875 3,158 144,001-146,000 1,047 1,668 2,164 2,570 2,909 3,195 146,001-148,000 1,060 1,688 2,190 2,600 2,943 3,233 148,001-150,000 1,073 1,707 2,215 2,630 2,977 3,270 _________________________________________________________________ Incomes $1,073 $1,707 $2,215 $2,630 $2,977 $3,270 in excess plus plus plus plus plus plus of $150,000 0.72% 1.14% 1.48% 1.75% 1.98% 2.18% of of of of of of excess excess excess excess excess excess ___________________________________________________________ Prince Edward Island ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 6 7 8 9 9 9 7,001 - 8,000 31 36 42 47 47 47 8,001 - 9,000 56 66 75 85 85 85 9,001 - 10,000 82 95 109 122 122 122 10,001 - 12,000 107 153 175 197 197 197 12,001 - 14,000 122 209 239 269 269 269 14,001 - 16,000 140 246 302 341 341 341 16,001 - 18,000 159 275 366 413 413 413 18,001 - 20,000 178 305 406 485 485 485 20,001 - 22,000 197 334 444 533 557 557 22,001 - 24,000 216 364 482 578 629 629 24,001 - 26,000 235 393 519 623 700 700 26,001 - 28,000 249 417 552 662 753 764 28,001 - 30,000 262 440 582 699 795 823 30,001 - 32,000 272 458 607 728 829 862 32,001 - 34,000 287 481 636 763 869 910 34,001 - 36,000 302 505 666 799 909 958 36,001 - 38,000 318 528 697 835 950 1,009 38,001 - 40,000 333 553 728 872 991 1,060 40,001 - 42,000 348 577 759 908 1,033 1,111 42,001 - 44,000 364 600 790 945 1,074 1,162 44,001 - 46,000 380 625 822 983 1,116 1,230 46,001 - 48,000 396 650 854 1,020 1,159 1,277 48,001 - 50,000 412 675 886 1,058 1,202 1,323 50,001 - 52,000 428 700 918 1,096 1,245 1,370 52,001 - 54,000 444 725 950 1,134 1,288 1,417 54,001 - 56,000 460 750 982 1,172 1,330 1,464 56,001 - 58,000 476 775 1,014 1,210 1,373 1,511 58,001 - 60,000 492 799 1,045 1,247 1,414 1,556 60,001 - 62,000 506 822 1,075 1,281 1,453 1,599 62,001 - 64,000 521 845 1,103 1,315 1,492 1,642 64,001 - 66,000 534 866 1,131 1,348 1,530 1,683 66,001 - 68,000 548 888 1,160 1,382 1,568 1,724 68,001 - 70,000 562 910 1,188 1,416 1,605 1,766 70,001 - 72,000 576 932 1,217 1,450 1,644 1,808 72,001 - 74,000 591 955 1,245 1,483 1,682 1,850 74,001 - 76,000 605 977 1,274 1,517 1,720 1,891 76,001 - 78,000 619 999 1,303 1,551 1,758 1,933 78,001 - 80,000 634 1,021 1,331 1,585 1,796 1,975 80,001 - 82,000 648 1,043 1,360 1,618 1,834 2,017 82,001 - 84,000 662 1,065 1,388 1,652 1,872 2,058 84,001 - 86,000 676 1,088 1,417 1,686 1,910 2,100 86,001 - 88,000 691 1,110 1,445 1,720 1,948 2,142 88,001 - 90,000 705 1,132 1,474 1,753 1,986 2,184 90,001 - 92,000 719 1,154 1,503 1,787 2,025 2,225 92,001 - 94,000 733 1,175 1,530 1,820 2,061 2,266 94,001 - 96,000 745 1,196 1,557 1,852 2,098 2,305 96,001 - 98,000 759 1,218 1,584 1,884 2,134 2,346 98,001 -100,000 773 1,239 1,612 1,917 2,171 2,386 100,001-102,000 787 1,260 1,639 1,950 2,208 2,427 102,001-104,000 800 1,282 1,667 1,982 2,245 2,467 104,001-106,000 814 1,303 1,695 2,015 2,282 2,507 106,001-108,000 828 1,325 1,722 2,048 2,318 2,548 108,001-110,000 842 1,346 1,750 2,080 2,355 2,588 110,001-112,000 856 1,368 1,778 2,113 2,392 2,628 112,001-114,000 870 1,389 1,805 2,145 2,429 2,669 114,001-116,000 883 1,411 1,833 2,178 2,465 2,709 116,001-118,000 897 1,432 1,860 2,210 2,503 2,749 118,001-120,000 911 1,454 1,888 2,243 2,539 2,790 120,001-122,000 925 1,475 1,915 2,276 2,576 2,830 122,001-124,000 938 1,497 1,943 2,308 2,613 2,870 124,001-126,000 953 1,518 1,971 2,341 2,650 2,911 126,001-128,000 966 1,540 1,998 2,374 2,686 2,951 128,001-130,000 980 1,561 2,026 2,406 2,723 2,992 130,001-132,000 994 1,583 2,053 2,439 2,760 3,032 132,001-134,000 1,008 1,604 2,081 2,472 2,797 3,072 134,001-136,000 1,021 1,625 2,109 2,504 2,834 3,113 136,001-138,000 1,035 1,647 2,136 2,537 2,870 3,153 138,001-140,000 1,049 1,668 2,164 2,570 2,908 3,193 140,001-142,000 1,063 1,690 2,192 2,602 2,944 3,234 142,001-144,000 1,077 1,711 2,219 2,635 2,981 3,274 144,001-146,000 1,090 1,733 2,247 2,668 3,018 3,314 146,001-148,000 1,104 1,754 2,275 2,700 3,055 3,355 148,001-150,000 1,118 1,776 2,302 2,733 3,091 3,395 _________________________________________________________________ Incomes $1,118 $1,776 $2,302 $2,733 $3,091 $3,395 in excess plus plus plus plus plus plus of $150,000 0.75% 1.18% 1.53% 1.82% 2.06% 2.26% of of of of of of excess excess excess excess excess excess ___________________________________________________________ Saskatchewan ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 8 9 10 11 11 11 7,001 - 8,000 34 39 44 50 50 50 8,001 - 9,000 58 67 77 86 86 86 9,001 - 10,000 82 95 109 122 122 122 10,001 - 12,000 103 143 165 186 186 186 12,001 - 14,000 104 187 217 248 248 248 14,001 - 16,000 122 220 279 317 317 317 16,001 - 18,000 144 251 337 387 387 387 18,001 - 20,000 166 283 377 453 456 456 20,001 - 22,000 188 315 416 500 526 526 22,001 - 24,000 210 347 456 546 595 595 24,001 - 26,000 230 379 496 592 664 664 26,001 - 28,000 244 405 530 633 723 725 28,001 - 30,000 257 431 563 671 767 782 30,001 - 32,000 267 448 589 702 802 819 32,001 - 34,000 281 471 621 739 843 865 34,001 - 36,000 296 494 652 777 885 912 36,001 - 38,000 311 518 683 815 928 961 38,001 - 40,000 326 541 713 853 970 1,010 40,001 - 42,000 340 563 741 887 1,008 1,056 42,001 - 44,000 353 584 769 920 1,047 1,102 44,001 - 46,000 368 608 799 956 1,087 1,197 46,001 - 48,000 383 631 830 992 1,127 1,241 48,001 - 50,000 398 655 860 1,028 1,167 1,285 50,001 - 52,000 413 678 890 1,063 1,208 1,330 52,001 - 54,000 429 702 920 1,099 1,248 1,374 54,001 - 56,000 444 725 950 1,135 1,288 1,418 56,001 - 58,000 459 749 981 1,170 1,329 1,463 58,001 - 60,000 473 771 1,010 1,205 1,368 1,505 60,001 - 62,000 487 793 1,038 1,238 1,404 1,545 62,001 - 64,000 500 814 1,065 1,270 1,440 1,585 64,001 - 66,000 513 834 1,090 1,300 1,475 1,623 66,001 - 68,000 526 854 1,117 1,332 1,511 1,662 68,001 - 70,000 539 875 1,143 1,363 1,546 1,701 70,001 - 72,000 553 896 1,170 1,395 1,582 1,740 72,001 - 74,000 566 916 1,197 1,426 1,618 1,779 74,001 - 76,000 579 937 1,224 1,458 1,653 1,818 76,001 - 78,000 593 958 1,250 1,490 1,689 1,857 78,001 - 80,000 606 979 1,277 1,521 1,724 1,896 80,001 - 82,000 619 1,000 1,304 1,553 1,760 1,935 82,001 - 84,000 633 1,020 1,330 1,584 1,795 1,974 84,001 - 86,000 646 1,041 1,357 1,615 1,831 2,013 86,001 - 88,000 660 1,062 1,384 1,647 1,867 2,053 88,001 - 90,000 673 1,083 1,410 1,679 1,902 2,091 90,001 - 92,000 686 1,103 1,437 1,710 1,938 2,130 92,001 - 94,000 700 1,124 1,464 1,742 1,973 2,170 94,001 - 96,000 713 1,145 1,490 1,773 2,009 2,208 96,001 - 98,000 726 1,166 1,517 1,805 2,045 2,248 98,001 -100,000 740 1,186 1,544 1,836 2,080 2,287 100,001-102,000 753 1,207 1,570 1,868 2,116 2,325 102,001-104,000 766 1,228 1,598 1,900 2,151 2,365 104,001-106,000 780 1,249 1,624 1,931 2,187 2,404 106,001-108,000 793 1,270 1,651 1,963 2,223 2,443 108,001-110,000 806 1,290 1,678 1,994 2,258 2,482 110,001-112,000 820 1,311 1,704 2,026 2,294 2,520 112,001-114,000 833 1,332 1,731 2,058 2,330 2,560 114,001-116,000 846 1,353 1,758 2,089 2,365 2,599 116,001-118,000 860 1,373 1,784 2,120 2,400 2,638 118,001-120,000 873 1,394 1,811 2,152 2,436 2,677 120,001-122,000 886 1,415 1,838 2,183 2,472 2,716 122,001-124,000 900 1,435 1,864 2,215 2,508 2,755 124,001-126,000 913 1,456 1,891 2,247 2,543 2,794 126,001-128,000 926 1,477 1,918 2,278 2,579 2,833 128,001-130,000 940 1,498 1,945 2,310 2,614 2,872 130,001-132,000 953 1,519 1,971 2,341 2,650 2,911 132,001-134,000 966 1,540 1,998 2,373 2,685 2,950 134,001-136,000 980 1,560 2,025 2,405 2,721 2,989 136,001-138,000 993 1,581 2,051 2,436 2,757 3,028 138,001-140,000 1,006 1,602 2,078 2,468 2,792 3,067 140,001-142,000 1,020 1,623 2,105 2,499 2,828 3,106 142,001-144,000 1,033 1,643 2,131 2,530 2,863 3,145 144,001-146,000 1,047 1,664 2,158 2,562 2,899 3,184 146,001-148,000 1,060 1,685 2,185 2,594 2,935 3,223 148,001-150,000 1,073 1,705 2,211 2,625 2,970 3,262 _________________________________________________________________ Incomes $1,073 $1,705 $2,211 $2,625 $2,970 $3,262 in excess plus plus plus plus plus plus of $150,000 0.72% 1.14% 1.47% 1.75% 1.98% 2.17% of of of of of of excess excess excess excess excess excess ___________________________________________________________ Alberta ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 8 9 10 11 11 11 7,001 - 8,000 41 46 52 57 57 57 8,001 - 9,000 74 84 93 102 102 102 9,001 - 10,000 107 121 134 148 148 148 10,001 - 12,000 120 175 197 219 219 219 12,001 - 14,000 127 224 257 288 288 288 14,001 - 16,000 140 247 317 356 356 356 16,001 - 18,000 160 277 371 426 426 426 18,001 - 20,000 182 310 412 496 501 501 20,001 - 22,000 204 343 453 544 576 576 22,001 - 24,000 224 373 493 590 651 651 24,001 - 26,000 244 403 531 636 723 725 26,001 - 28,000 258 428 565 676 769 792 28,001 - 30,000 272 452 596 714 813 854 30,001 - 32,000 283 471 622 745 848 898 32,001 - 34,000 298 496 654 783 890 951 34,001 - 36,000 314 520 685 820 933 1,004 36,001 - 38,000 331 546 718 859 976 1,061 38,001 - 40,000 347 571 750 897 1,020 1,117 40,001 - 42,000 363 597 783 936 1,063 1,170 42,001 - 44,000 380 622 816 974 1,106 1,218 44,001 - 46,000 396 648 849 1,014 1,151 1,267 46,001 - 48,000 412 673 882 1,053 1,195 1,315 48,001 - 50,000 428 699 915 1,092 1,239 1,364 50,001 - 52,000 445 725 948 1,131 1,284 1,413 52,001 - 54,000 462 750 982 1,170 1,328 1,461 54,001 - 56,000 478 776 1,015 1,210 1,373 1,510 56,001 - 58,000 495 802 1,048 1,249 1,417 1,559 58,001 - 60,000 511 828 1,080 1,287 1,460 1,606 60,001 - 62,000 527 851 1,111 1,324 1,501 1,651 62,001 - 64,000 542 875 1,141 1,360 1,541 1,695 64,001 - 66,000 555 897 1,170 1,394 1,580 1,738 66,001 - 68,000 570 920 1,200 1,430 1,620 1,782 68,001 - 70,000 585 944 1,230 1,465 1,660 1,826 70,001 - 72,000 600 967 1,260 1,500 1,700 1,870 72,001 - 74,000 615 990 1,290 1,536 1,740 1,913 74,001 - 76,000 630 1,013 1,320 1,571 1,780 1,957 76,001 - 78,000 645 1,037 1,350 1,606 1,820 2,001 78,001 - 80,000 660 1,060 1,380 1,642 1,860 2,045 80,001 - 82,000 675 1,083 1,410 1,677 1,900 2,088 82,001 - 84,000 690 1,107 1,440 1,713 1,940 2,132 84,001 - 86,000 705 1,130 1,470 1,748 1,980 2,176 86,001 - 88,000 720 1,153 1,500 1,783 2,020 2,220 88,001 - 90,000 735 1,177 1,530 1,819 2,060 2,264 90,001 - 92,000 750 1,200 1,560 1,854 2,100 2,308 92,001 - 94,000 765 1,223 1,590 1,890 2,140 2,351 94,001 - 96,000 780 1,247 1,620 1,925 2,180 2,395 96,001 - 98,000 795 1,270 1,650 1,960 2,220 2,439 98,001 -100,000 810 1,293 1,680 1,996 2,260 2,483 100,001-102,000 825 1,316 1,710 2,031 2,300 2,526 102,001-104,000 840 1,340 1,740 2,067 2,340 2,570 104,001-106,000 855 1,363 1,770 2,102 2,379 2,614 106,001-108,000 870 1,386 1,800 2,138 2,419 2,658 108,001-110,000 885 1,410 1,830 2,173 2,459 2,702 110,001-112,000 900 1,433 1,860 2,208 2,499 2,745 112,001-114,000 915 1,456 1,890 2,244 2,539 2,789 114,001-116,000 930 1,480 1,919 2,279 2,579 2,833 116,001-118,000 945 1,503 1,949 2,315 2,619 2,877 118,001-120,000 960 1,526 1,979 2,350 2,659 2,920 120,001-122,000 975 1,550 2,009 2,385 2,699 2,964 122,001-124,000 990 1,573 2,039 2,421 2,739 3,008 124,001-126,000 1,005 1,596 2,069 2,456 2,779 3,052 126,001-128,000 1,020 1,619 2,099 2,492 2,819 3,095 128,001-130,000 1,035 1,643 2,129 2,527 2,859 3,139 130,001-132,000 1,050 1,666 2,159 2,563 2,899 3,183 132,001-134,000 1,065 1,689 2,189 2,598 2,939 3,227 134,001-136,000 1,080 1,713 2,219 2,633 2,979 3,271 136,001-138,000 1,095 1,736 2,249 2,669 3,018 3,315 138,001-140,000 1,110 1,759 2,279 2,704 3,058 3,358 140,001-142,000 1,125 1,783 2,309 2,740 3,098 3,402 142,001-144,000 1,140 1,806 2,339 2,775 3,138 3,446 144,001-146,000 1,155 1,829 2,369 2,810 3,178 3,490 146,001-148,000 1,170 1,853 2,399 2,846 3,218 3,533 148,001-150,000 1,185 1,876 2,429 2,881 3,258 3,577 _________________________________________________________________ Incomes $1,185 $1,876 $2,429 $2,881 $3,258 $3,577 in excess plus plus plus plus plus plus of $150,000 0.79% 1.25% 1.62% 1.92% 2.17% 2.38% of of of of of of excess excess excess excess excess excess ___________________________________________________________ Newfoundland ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 6 7 8 9 9 9 7,001 - 8,000 30 35 40 45 45 45 8,001 - 9,000 54 63 72 82 82 82 9,001 - 10,000 77 91 105 118 118 118 10,001 - 12,000 103 147 168 190 190 190 12,001 - 14,000 117 199 230 260 260 260 14,001 - 16,000 135 240 291 329 329 329 16,001 - 18,000 154 269 352 399 399 399 18,001 - 20,000 173 298 398 468 468 468 20,001 - 22,000 191 327 435 524 537 537 22,001 - 24,000 210 355 472 568 607 607 24,001 - 26,000 228 384 509 611 676 676 26,001 - 28,000 242 408 540 649 737 737 28,001 - 30,000 254 430 570 685 780 793 30,001 - 32,000 264 447 593 713 812 828 32,001 - 34,000 278 469 621 746 850 872 34,001 - 36,000 292 491 650 780 888 916 36,001 - 38,000 307 514 680 815 928 963 38,001 - 40,000 322 537 709 850 967 1,010 40,001 - 42,000 337 560 739 885 1,007 1,057 42,001 - 44,000 351 583 768 920 1,046 1,104 44,001 - 46,000 367 607 799 956 1,087 1,198 46,001 - 48,000 382 630 830 992 1,128 1,243 48,001 - 50,000 397 655 860 1,028 1,169 1,288 50,001 - 52,000 413 678 891 1,065 1,210 1,332 52,001 - 54,000 428 702 922 1,101 1,250 1,377 54,001 - 56,000 443 726 952 1,137 1,292 1,422 56,001 - 58,000 459 750 983 1,174 1,333 1,467 58,001 - 60,000 473 773 1,013 1,208 1,372 1,510 60,001 - 62,000 488 795 1,040 1,241 1,409 1,551 62,001 - 64,000 501 816 1,068 1,274 1,445 1,591 64,001 - 66,000 513 836 1,094 1,305 1,481 1,630 66,001 - 68,000 527 857 1,121 1,337 1,517 1,669 68,001 - 70,000 540 878 1,148 1,369 1,553 1,709 70,001 - 72,000 554 899 1,175 1,401 1,589 1,748 72,001 - 74,000 567 920 1,202 1,433 1,625 1,788 74,001 - 76,000 581 941 1,229 1,465 1,661 1,827 76,001 - 78,000 594 962 1,256 1,497 1,697 1,867 78,001 - 80,000 608 983 1,283 1,528 1,733 1,906 80,001 - 82,000 621 1,004 1,310 1,560 1,769 1,946 82,001 - 84,000 635 1,025 1,337 1,593 1,805 1,985 84,001 - 86,000 648 1,046 1,364 1,625 1,841 2,025 86,001 - 88,000 662 1,067 1,391 1,656 1,878 2,064 88,001 - 90,000 675 1,088 1,418 1,688 1,913 2,104 90,001 - 92,000 689 1,109 1,445 1,720 1,950 2,143 92,001 - 94,000 703 1,130 1,472 1,752 1,985 2,183 94,001 - 96,000 716 1,151 1,499 1,784 2,022 2,223 96,001 - 98,000 730 1,172 1,526 1,816 2,058 2,262 98,001 -100,000 743 1,193 1,553 1,848 2,094 2,301 100,001-102,000 757 1,214 1,580 1,880 2,130 2,341 102,001-104,000 770 1,235 1,608 1,912 2,166 2,380 104,001-106,000 783 1,256 1,635 1,944 2,202 2,420 106,001-108,000 797 1,278 1,662 1,976 2,238 2,460 108,001-110,000 810 1,298 1,689 2,008 2,274 2,499 110,001-112,000 824 1,319 1,715 2,040 2,310 2,539 112,001-114,000 838 1,340 1,743 2,072 2,346 2,578 114,001-116,000 851 1,361 1,770 2,104 2,382 2,618 116,001-118,000 865 1,383 1,797 2,136 2,418 2,657 118,001-120,000 878 1,403 1,824 2,168 2,454 2,697 120,001-122,000 892 1,425 1,851 2,200 2,490 2,736 122,001-124,000 905 1,445 1,878 2,232 2,526 2,776 124,001-126,000 919 1,467 1,905 2,263 2,563 2,815 126,001-128,000 932 1,488 1,932 2,295 2,598 2,855 128,001-130,000 946 1,509 1,959 2,328 2,635 2,894 130,001-132,000 959 1,530 1,986 2,359 2,670 2,934 132,001-134,000 973 1,551 2,013 2,391 2,707 2,973 134,001-136,000 986 1,572 2,040 2,423 2,743 3,013 136,001-138,000 1,000 1,593 2,067 2,455 2,779 3,052 138,001-140,000 1,013 1,614 2,094 2,487 2,815 3,092 140,001-142,000 1,027 1,635 2,121 2,519 2,851 3,131 142,001-144,000 1,040 1,656 2,148 2,551 2,887 3,171 144,001-146,000 1,054 1,677 2,175 2,583 2,923 3,210 146,001-148,000 1,068 1,698 2,203 2,615 2,959 3,250 148,001-150,000 1,081 1,719 2,229 2,647 2,995 3,290 _________________________________________________________________ Incomes $1,081 $1,719 $2,229 $2,647 $2,995 $3,290 in excess plus plus plus plus plus plus of $150,000 0.72% 1.15% 1.49% 1.76% 2.00% 2.19% of of of of of of excess excess excess excess excess excess ___________________________________________________________ Yukon ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 6 7 9 10 10 10 7,001 - 8,000 33 38 43 48 48 48 8,001 - 9,000 59 69 78 87 87 87 9,001 - 10,000 86 99 113 126 126 126 10,001 - 12,000 110 160 182 204 204 204 12,001 - 14,000 126 218 248 278 278 278 14,001 - 16,000 145 252 314 353 353 353 16,001 - 18,000 165 282 375 427 427 427 18,001 - 20,000 184 312 414 498 502 502 20,001 - 22,000 203 342 453 543 576 576 22,001 - 24,000 223 372 491 589 651 651 24,001 - 26,000 242 402 530 635 722 725 26,001 - 28,000 257 427 563 675 768 791 28,001 - 30,000 270 450 595 713 811 852 30,001 - 32,000 281 469 620 743 846 896 32,001 - 34,000 296 493 651 780 888 947 34,001 - 36,000 312 518 683 818 930 1,000 36,001 - 38,000 328 543 715 855 973 1,055 38,001 - 40,000 345 568 747 893 1,015 1,110 40,001 - 42,000 360 593 779 932 1,058 1,165 42,001 - 44,000 377 618 812 970 1,101 1,213 44,001 - 46,000 393 644 845 1,009 1,146 1,262 46,001 - 48,000 410 670 878 1,048 1,190 1,310 48,001 - 50,000 427 696 912 1,088 1,235 1,360 50,001 - 52,000 443 722 945 1,128 1,280 1,408 52,001 - 54,000 460 748 979 1,167 1,324 1,457 54,001 - 56,000 477 774 1,012 1,207 1,369 1,506 56,001 - 58,000 494 800 1,045 1,246 1,413 1,555 58,001 - 60,000 510 825 1,078 1,285 1,457 1,603 60,001 - 62,000 525 849 1,109 1,321 1,498 1,648 62,001 - 64,000 540 872 1,138 1,356 1,538 1,691 64,001 - 66,000 553 894 1,167 1,390 1,576 1,734 66,001 - 68,000 568 917 1,197 1,425 1,616 1,777 68,001 - 70,000 583 940 1,226 1,460 1,655 1,820 70,001 - 72,000 598 963 1,256 1,495 1,695 1,864 72,001 - 74,000 612 986 1,286 1,530 1,735 1,907 74,001 - 76,000 627 1,010 1,315 1,565 1,774 1,951 76,001 - 78,000 642 1,033 1,345 1,601 1,814 1,994 78,001 - 80,000 657 1,056 1,375 1,636 1,853 2,038 80,001 - 82,000 672 1,079 1,405 1,671 1,893 2,081 82,001 - 84,000 687 1,102 1,434 1,706 1,933 2,124 84,001 - 86,000 701 1,125 1,464 1,741 1,972 2,168 86,001 - 88,000 716 1,148 1,493 1,776 2,012 2,211 88,001 - 90,000 731 1,171 1,523 1,811 2,051 2,255 90,001 - 92,000 746 1,194 1,553 1,846 2,091 2,298 92,001 - 94,000 761 1,218 1,583 1,882 2,130 2,341 94,001 - 96,000 775 1,240 1,613 1,917 2,170 2,385 96,001 - 98,000 790 1,263 1,642 1,952 2,210 2,428 98,001 -100,000 805 1,287 1,672 1,987 2,249 2,472 100,001-102,000 820 1,310 1,701 2,022 2,289 2,515 102,001-104,000 835 1,333 1,731 2,057 2,328 2,558 104,001-106,000 850 1,356 1,761 2,092 2,368 2,602 106,001-108,000 865 1,379 1,790 2,127 2,408 2,645 108,001-110,000 880 1,402 1,820 2,162 2,448 2,688 110,001-112,000 894 1,425 1,850 2,198 2,487 2,732 112,001-114,000 909 1,448 1,880 2,233 2,527 2,775 114,001-116,000 924 1,471 1,909 2,268 2,566 2,819 116,001-118,000 939 1,495 1,939 2,303 2,606 2,862 118,001-120,000 954 1,518 1,969 2,338 2,645 2,905 120,001-122,000 969 1,541 1,998 2,373 2,685 2,949 122,001-124,000 983 1,564 2,028 2,408 2,725 2,993 124,001-126,000 998 1,587 2,058 2,443 2,764 3,036 126,001-128,000 1,013 1,610 2,088 2,478 2,804 3,079 128,001-130,000 1,028 1,633 2,117 2,513 2,843 3,123 130,001-132,000 1,043 1,656 2,147 2,548 2,883 3,166 132,001-134,000 1,058 1,679 2,177 2,583 2,923 3,209 134,001-136,000 1,073 1,703 2,206 2,618 2,962 3,253 136,001-138,000 1,088 1,725 2,236 2,654 3,002 3,296 138,001-140,000 1,102 1,749 2,266 2,689 3,041 3,340 140,001-142,000 1,117 1,772 2,295 2,724 3,081 3,383 142,001-144,000 1,132 1,795 2,325 2,759 3,120 3,426 144,001-146,000 1,147 1,818 2,355 2,794 3,160 3,470 146,001-148,000 1,162 1,841 2,385 2,829 3,200 3,513 148,001-150,000 1,177 1,864 2,414 2,864 3,239 3,557 _________________________________________________________________ Incomes $1,177 $1,864 $2,414 $2,864 $3,239 $3,557 in excess plus plus plus plus plus plus of $150,000 0.78% 1.24% 1.61% 1.91% 2.16% 2.37% of of of of of of excess excess excess excess excess excess ___________________________________________________________ Northwest Territories ___________________________________________________________ Monthly amounts 1996 Number of children Annual gross Six or income One Two Three Four Five more ___________________________________________________________ (dollars) 0 - 6,754 0 0 0 0 0 0 6,755 - 7,000 7 8 9 10 10 10 7,001 - 8,000 35 40 45 51 51 51 8,001 - 9,000 63 72 82 91 91 91 9,001 - 10,000 91 105 118 132 132 132 10,001 - 12,000 115 169 191 213 213 213 12,001 - 14,000 131 228 260 290 290 290 14,001 - 16,000 151 259 329 368 368 368 16,001 - 18,000 170 290 385 445 445 445 18,001 - 20,000 190 320 425 510 523 523 20,001 - 22,000 210 351 464 557 600 600 22,001 - 24,000 230 382 504 603 678 678 24,001 - 26,000 250 413 543 650 739 755 26,001 - 28,000 265 439 578 691 786 824 28,001 - 30,000 279 463 610 731 831 889 30,001 - 32,000 290 483 637 763 868 936 32,001 - 34,000 307 508 669 801 911 991 34,001 - 36,000 323 533 702 840 955 1,047 36,001 - 38,000 340 560 735 880 1,000 1,101 38,001 - 40,000 356 585 769 919 1,044 1,150 40,001 - 42,000 373 612 803 959 1,089 1,199 42,001 - 44,000 390 638 836 998 1,133 1,248 44,001 - 46,000 407 665 870 1,039 1,180 1,298 46,001 - 48,000 425 692 905 1,080 1,226 1,349 48,001 - 50,000 442 718 940 1,121 1,272 1,400 50,001 - 52,000 459 745 975 1,162 1,318 1,450 52,001 - 54,000 476 772 1,009 1,203 1,364 1,501 54,001 - 56,000 494 799 1,044 1,244 1,410 1,551 56,001 - 58,000 511 826 1,078 1,285 1,456 1,602 58,001 - 60,000 528 852 1,112 1,324 1,501 1,651 60,001 - 62,000 544 877 1,144 1,362 1,544 1,698 62,001 - 64,000 560 902 1,176 1,400 1,586 1,745 64,001 - 66,000 574 925 1,206 1,436 1,628 1,790 66,001 - 68,000 589 949 1,237 1,472 1,668 1,835 68,001 - 70,000 605 973 1,268 1,509 1,710 1,880 70,001 - 72,000 620 997 1,299 1,545 1,751 1,925 72,001 - 74,000 635 1,021 1,330 1,582 1,792 1,970 74,001 - 76,000 651 1,045 1,360 1,618 1,833 2,015 76,001 - 78,000 667 1,069 1,391 1,655 1,875 2,060 78,001 - 80,000 682 1,093 1,422 1,691 1,916 2,105 80,001 - 82,000 698 1,117 1,453 1,728 1,957 2,151 82,001 - 84,000 713 1,141 1,484 1,765 1,998 2,196 84,001 - 86,000 728 1,165 1,515 1,801 2,039 2,241 86,001 - 88,000 744 1,190 1,546 1,838 2,080 2,286 88,001 - 90,000 759 1,213 1,577 1,874 2,122 2,331 90,001 - 92,000 775 1,238 1,608 1,910 2,163 2,377 92,001 - 94,000 790 1,262 1,639 1,947 2,204 2,422 94,001 - 96,000 805 1,285 1,670 1,984 2,245 2,467 96,001 - 98,000 821 1,310 1,700 2,020 2,287 2,512 98,001 -100,000 837 1,334 1,731 2,057 2,328 2,557 100,001-102,000 852 1,358 1,762 2,093 2,369 2,603 102,001-104,000 868 1,382 1,793 2,130 2,410 2,648 104,001-106,000 883 1,406 1,824 2,166 2,451 2,693 106,001-108,000 898 1,430 1,855 2,203 2,493 2,738 108,001-110,000 914 1,454 1,886 2,239 2,534 2,783 110,001-112,000 929 1,478 1,917 2,276 2,575 2,828 112,001-114,000 945 1,502 1,948 2,313 2,616 2,873 114,001-116,000 960 1,526 1,978 2,349 2,658 2,919 116,001-118,000 975 1,550 2,010 2,385 2,699 2,964 118,001-120,000 991 1,574 2,040 2,422 2,740 3,009 120,001-122,000 1,007 1,598 2,071 2,458 2,781 3,054 122,001-124,000 1,022 1,622 2,102 2,495 2,823 3,099 124,001-126,000 1,038 1,646 2,133 2,532 2,863 3,145 126,001-128,000 1,053 1,670 2,164 2,568 2,905 3,190 128,001-130,000 1,068 1,694 2,195 2,605 2,946 3,235 130,001-132,000 1,084 1,718 2,226 2,641 2,987 3,280 132,001-134,000 1,099 1,742 2,257 2,678 3,028 3,325 134,001-136,000 1,115 1,766 2,288 2,714 3,070 3,370 136,001-138,000 1,130 1,790 2,318 2,751 3,111 3,415 138,001-140,000 1,145 1,814 2,350 2,787 3,152 3,461 140,001-142,000 1,161 1,838 2,380 2,824 3,193 3,506 142,001-144,000 1,176 1,863 2,411 2,860 3,235 3,551 144,001-146,000 1,192 1,887 2,442 2,897 3,275 3,596 146,001-148,000 1,208 1,910 2,473 2,933 3,317 3,641 148,001-150,000 1,223 1,935 2,504 2,970 3,358 3,687 _________________________________________________________________ Incomes $1,223 $1,935 $2,504 $2,970 $3,358 $3,687 in excess plus plus plus plus plus plus of $150,000 0.82% 1.29% 1.67% 1.98% 2.24% 2.46% of of of of of of excess excess excess excess excess excess _________________________________________________________________