Income Tax Regulations

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 $36 and increase in increments of $2 for each range up to and including $143.99;

• (b) in respect of a weekly pay period, the ranges of remuneration shall commence at $165 and increase in increments of

  • (i) $2 for each range up to and including $272.99,

  • (ii) $4 for each range from $273 to $492.99,

  • (iii) $8 for each range from $493 to $932.99,

  • (iv) $12 for each range from $933 to $1,592.99,

  • (v) $16 for each range from $1,593 to $2,472.99, and

  • (vi) $20 for each range from $2,473 to $3,572.99;

• (c) in respect of a bi-weekly pay period, the ranges of remuneration shall commence at $330 and increase in increments of

  • (i) $4 for each range up to and including $545.99,

  • (ii) $8 for each range from $546 to $985.99,

  • (iii) $16 for each range from $986 to $1,865.99,

  • (iv) $24 for each range from $1,866 to $3,185.99,

  • (v) $32 for each range from $3,186 to $4,945.99, and

  • (vi) $40 for each range from $4,946 to $7,145.99;

• (d) in respect of a semi-monthly pay period, the ranges of remuneration shall commence at $358 and increase in increments of

  • (i) $4 for each range up to and including $573.99,

  • (ii) $8 for each range from $574 to $1,013.99,

  • (iii) $18 for each range from $1,014 to $2,003.99,

  • (iv) $26 for each range from $2,004 to $3,433.99,

  • (v) $34 for each range from $3,434 to $5,303.99, and

  • (vi) $44 for each range from $5,304 to $7,723.99;

• (e) in respect of 12 monthly pay periods, the ranges of remuneration shall commence at $715 and increase in increments of

  • (i) $8 for each range up to and including $1,146.99,

  • (ii) $18 for each range from $1,147 to $2,136.99,

  • (iii) $34 for each range from $2,137 to $4,006.99,

  • (iv) $52 for each range from $4,007 to $6,866.99,

  • (v) $70 for each range from $6,867 to $10,716.99, and

  • (vi) $86 for each range from $10,717 to $15,446.99;

• (f) in respect of 10 monthly pay periods, the ranges of remuneration shall commence at $857 and increase in increments of

  • (i) $10 for each range up to and including $1,396.99,

  • (ii) $20 for each range from $1,397 to $2,496.99,

  • (iii) $42 for each range from $2,497 to $4,806.99,

  • (iv) $62 for each range from $4,807 to $8,216.99,

  • (v) $84 for each range from $8,217 to $12,836.99, and

  • (vi) $104 for each range from $12,837 to $18,556.99;

• (g) in respect of four-week pay periods, the ranges of remuneration shall commence at $660 and increase in increments of

  • (i) $8 for each range up to and including $1,091.99,

  • (ii) $16 for each range from $1,092 to $1,971.99,

  • (iii) $32 for each range from $1,972 to $3,731.99,

  • (iv) $48 for each range from $3,732 to $6,371.99,

  • (v) $64 for each range from $6,372 to $9,891.99, and

  • (vi) $80 for each range from $9,892 to $14,291.99; and

• (h) in respect of 22 pay periods per annum, the ranges of remuneration shall commence at $390 and increase in increments of

  • (i) $6 for each range up to and including $713.99,

  • (ii) $10 for each range from $714 to $1,263.99,

  • (iii) $18 for each range from $1,264 to $2,253.99,

  • (iv) $28 for each range from $2,254 to $3,793.99,

  • (v) $38 for each range from $3,794 to $5,883.99, and

  • (vi) $48 for each range from $5,884 to $8,523.99.

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 $8,148, $8,148;

• (b) from $8,148.01 to $9,955, $9,051.50;

• (c) from $9,955.01 to $11,762, $10,858.50;

• (d) from $11,762.01 to $13,569, $12,665.50;

• (e) from $13,569.01 to $15,376, $14,472.50;

• (f) from $15,376.01 to $17,183, $16,279.50;

• (g) from $17,183.01 to $18,990, $18,086.50;

• (h) from $18,990.01 to $20,797, $19,893.50;

• (i) from $20,797.01 to $22,604, $21,700.50;

• (j) from $22,604.01 to $24,411, $23,507.50; and

• (k) for amounts in excess of $24,411, the amount of the personal credits.