Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2015-07-09 and last amended on 2015-07-01. Previous Versions

SCHEDULE I(Sections 100, 102 and 106)RANGES OF REMUNERATION AND OF TOTAL REMUNERATION

  • 1. For the purposes of paragraph 102(1)(c), the ranges of remuneration for each pay period in a taxation year shall be determined as follows:

    • (a) in respect of a daily pay period, the ranges of remuneration shall commence at $44 and increase in increments of $2 for each range up to and including $151.99;

    • (b) in respect of a weekly pay period, the ranges of remuneration shall commence at $202 and increase in increments of

      • (i) $2 for each range up to and including $309.99,

      • (ii) $4 for each range from $310 to $529.99,

      • (iii) $8 for each range from $530 to $969.99,

      • (iv) $12 for each range from $970 to $1,629.99,

      • (v) $16 for each range from $1,630 to $2,509.99,

      • (vi) $20 for each range from $2,510 to $3,609.99;

    • (c) in respect of a bi-weekly pay period, the ranges of remuneration shall commence at $403 and increase in increments of

      • (i) $4 for each range up to and including $618.99,

      • (ii) $8 for each range from $619 to $1,058.99,

      • (iii) $16 for each range from $1,059 to $1,938.99,

      • (iv) $24 for each range from $1,939 to $3,258.99,

      • (v) $32 for each range from $3,259 to $5,018.99,

      • (vi) $40 for each range from $5,019 to $7,218.99;

    • (d) in respect of a semi-monthly pay period, the ranges of remuneration shall commence at $437 and increase in increments of

      • (i) $4 for each range up to and including $652.99,

      • (ii) $8 for each range from $653 to $1,092.99,

      • (iii) $18 for each range from $1,093 to $2,082.99,

      • (iv) $26 for each range from $2,083 to $3,512.99,

      • (v) $34 for each range from $3,513 to $5,382.99,

      • (vi) $44 for each range from $5,383 to $7,802.99;

    • (e) in respect of 12 monthly pay periods, the ranges of remuneration shall commence at $873 and increase in increments of

      • (i) $8 for each range up to and including $1,304.99,

      • (ii) $18 for each range from $1,305 to $2,294.99,

      • (iii) $34 for each range from $2,295 to $4,164.99,

      • (iv) $52 for each range from $4,165 to $7,024.99,

      • (v) $70 for each range from $7,025 to $10,874.99,

      • (vi) $86 for each range from $10,875 to $15,604.99;

    • (f) in respect of 10 monthly pay periods, the ranges of remuneration shall commence at $1,048 and increase in increments of

      • (i) $10 for each range up to and including $1,587.99,

      • (ii) $20 for each range from $1,588 to $2,687.99,

      • (iii) $42 for each range from $2,688 to $4,997.99,

      • (iv) $62 for each range from $4,998 to $8,407.99,

      • (v) $84 for each range from $8,408 to $13,027.99,

      • (vi) $104 for each range from $13,028 to $18,747.99;

    • (g) in respect of four-week pay periods, the ranges of remuneration shall commence at $806 and increase in increments of

      • (i) $8 for each range up to and including $1,237.99,

      • (ii) $16 for each range from $1,238 to $2,117.99,

      • (iii) $32 for each range from $2,118 to $3,877.99,

      • (iv) $48 for each range from $3,878 to $6,517.99,

      • (v) $64 for each range from $6,518 to $10,037.99,

      • (vi) $80 for each range from $10,038 to $14,437.99;

    • (h) in respect of 22 pay periods per annum, the ranges of remuneration shall commence at $477 and increase in increments of

      • (i) $6 for each range up to and including $800.99,

      • (ii) $10 for each range from $801 to $1,350.99,

      • (iii) $18 for each range from $1,351 to $2,340.99,

      • (iv) $28 for each range from $2,341 to $3,880.99,

      • (v) $38 for each range from $3,881 to $5,970.99,

      • (vi) $48 for each range from $5,971 to $8,610.99.

  • 2. For the purposes of paragraph 102(1)(d), the mid-point of the range of amount of personal credits for a taxation year shall be as follows:

    • (a) from $0 to $8,929, $8,929;

    • (b) from $8,929.01 to $10,817, $9,873.00;

    • (c) from $10,817.01 to $12,705, $11,761.00;

    • (d) from $12,705.01 to $14,593, $13,649.00;

    • (e) from $14,593.01 to $16,481, $15,537.00;

    • (f) from $16,481.01 to $18,369, $17,425.00;

    • (g) from $18,369.01 to $20,257, $19,313.00;

    • (h) from $20,257.01 to $22,145, $21,201.00;

    • (i) from $22,145.01 to $24,033, $23,089.00;

    • (j) from $24,033.01 to $25,921, $24,977.00;

    • (k) for amounts in excess of $25,921, the amount of the personal credits.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/78-331, s. 4;
  • SOR/78-449, s. 5;
  • SOR/78-625, s. 3;
  • SOR/79-359, s. 3;
  • SOR/79-694, s. 3;
  • SOR/80-187, s. 2;
  • SOR/80-683, s. 4;
  • SOR/80-941, s. 6;
  • SOR/81-471, s. 7;
  • SOR/81-596, s. 1;
  • SOR/83-349, s. 5;
  • SOR/83-360, s. 2;
  • SOR/83-692, s. 8;
  • SOR/84-223, s. 2;
  • SOR/84-913, s. 4;
  • SOR/84-968, s. 1;
  • SOR/85-453, s. 4;
  • SOR/86-629, s. 4;
  • SOR/86-949, s. 1;
  • SOR/87-471, s. 4;
  • SOR/88-310, s. 3;
  • SOR/89-508, s. 7;
  • SOR/90-161, s. 3;
  • SOR/91-279, ss. 3, 4;
  • SOR/91-536, s. 4;
  • SOR/92-138, s. 3;
  • SOR/92-667, ss. 4, 5;
  • SOR/94-569, s. 3;
  • SOR/96-206, s. 1;
  • SOR/99-18, ss. 2, 3;
  • SOR/2000-10, ss. 2, 3;
  • SOR/2000-329, ss. 2, 3;
  • SOR/2001-221, ss. 7, 8;
  • SOR/2005-123, s. 6;
  • SOR/2005-185, s. 4;
  • SOR/2007-149, s. 1.