Canadian Ownership and Control Determination Regulations, 1984 (SOR/84-431)
Full Document:
Regulations are current to 2024-11-26
SCHEDULE II(s. 48)
TABLE ILife Tables, Canada, 1970-72 Published by Statistics Canada in connection with the 1971 Census of Canada.
Males
Age | Complete Life Expectancy |
---|---|
0 | 69.34 |
1 | 69.76 |
2 | 68.86 |
3 | 67.91 |
4 | 66.97 |
5 | 66.02 |
6 | 65.06 |
7 | 64.09 |
8 | 63.12 |
9 | 62.14 |
10 | 61.17 |
11 | 60.19 |
12 | 59.22 |
13 | 58.24 |
14 | 57.28 |
15 | 56.33 |
16 | 55.39 |
17 | 54.46 |
18 | 53.53 |
19 | 52.62 |
20 | 51.71 |
21 | 50.80 |
22 | 49.89 |
23 | 48.98 |
24 | 48.07 |
25 | 47.16 |
26 | 46.23 |
27 | 45.30 |
28 | 44.37 |
29 | 43.44 |
30 | 42.50 |
31 | 41.56 |
32 | 40.63 |
33 | 39.69 |
34 | 38.76 |
35 | 37.83 |
36 | 36.90 |
37 | 35.97 |
38 | 35.05 |
39 | 34.13 |
40 | 33.22 |
41 | 32.32 |
42 | 31.42 |
43 | 30.53 |
44 | 29.65 |
45 | 28.77 |
46 | 27.90 |
47 | 27.04 |
48 | 26.19 |
49 | 25.35 |
50 | 24.52 |
51 | 23.71 |
52 | 22.91 |
53 | 22.11 |
54 | 21.34 |
55 | 20.57 |
56 | 19.82 |
57 | 19.08 |
58 | 18.35 |
59 | 17.64 |
60 | 16.95 |
61 | 16.27 |
62 | 15.61 |
63 | 14.96 |
64 | 14.33 |
65 | 13.72 |
66 | 13.12 |
67 | 12.54 |
68 | 11.98 |
69 | 11.43 |
70 | 10.90 |
71 | 10.38 |
72 | 9.88 |
73 | 9.39 |
74 | 8.92 |
75 | 8.47 |
76 | 8.02 |
77 | 7.60 |
78 | 7.19 |
79 | 6.79 |
80 | 6.41 |
81 | 6.05 |
82 | 5.70 |
83 | 5.36 |
84 | 5.04 |
85 | 4.74 |
86 | 4.45 |
87 | 4.17 |
88 | 3.91 |
89 | 3.67 |
90 | 3.43 |
91 | 3.21 |
92 | 3.00 |
93 | 2.81 |
94 | 2.62 |
95 | 2.45 |
96 | 2.28 |
97 | 2.13 |
98 | 1.98 |
99 | 1.84 |
100 | 1.71 |
101 | 1.58 |
102 | 1.47 |
103 | 1.34 |
104 | 1.19 |
105 | 1.07 |
106 | .83 |
107 | .50 |
Females
Age | Complete Life Expectancy |
---|---|
0 | 76.36 |
1 | 76.56 |
2 | 75.64 |
3 | 74.70 |
4 | 73.74 |
5 | 72.79 |
6 | 71.82 |
7 | 70.85 |
8 | 69.87 |
9 | 68.89 |
10 | 67.91 |
11 | 66.93 |
12 | 65.95 |
13 | 64.97 |
14 | 63.99 |
15 | 63.02 |
16 | 62.05 |
17 | 61.08 |
18 | 60.11 |
19 | 59.15 |
20 | 58.18 |
21 | 57.21 |
22 | 56.25 |
23 | 55.28 |
24 | 54.31 |
25 | 53.34 |
26 | 52.37 |
27 | 51.40 |
28 | 50.44 |
29 | 49.47 |
30 | 48.51 |
31 | 47.54 |
32 | 46.58 |
33 | 45.62 |
34 | 44.67 |
35 | 43.71 |
36 | 42.76 |
37 | 41.81 |
38 | 40.87 |
39 | 39.92 |
40 | 38.99 |
41 | 38.05 |
42 | 37.13 |
43 | 36.20 |
44 | 35.28 |
45 | 34.37 |
46 | 33.45 |
47 | 32.55 |
48 | 31.65 |
49 | 30.75 |
50 | 29.86 |
51 | 28.98 |
52 | 28.11 |
53 | 27.24 |
54 | 26.38 |
55 | 25.53 |
56 | 24.68 |
57 | 23.85 |
58 | 23.02 |
59 | 22.20 |
60 | 21.39 |
61 | 20.58 |
62 | 19.79 |
63 | 19.01 |
64 | 18.23 |
65 | 17.47 |
66 | 16.72 |
67 | 15.98 |
68 | 15.26 |
69 | 14.55 |
70 | 13.85 |
71 | 13.71 |
72 | 12.51 |
73 | 11.86 |
74 | 11.24 |
75 | 10.63 |
76 | 10.03 |
77 | 9.46 |
78 | 8.91 |
79 | 8.38 |
80 | 7.88 |
81 | 7.39 |
82 | 6.93 |
83 | 6.48 |
84 | 6.06 |
85 | 5.67 |
86 | 5.29 |
87 | 4.93 |
88 | 4.60 |
89 | 4.28 |
90 | 3.99 |
91 | 3.71 |
92 | 3.45 |
93 | 3.20 |
94 | 2.97 |
95 | 2.76 |
96 | 2.56 |
97 | 2.37 |
98 | 2.20 |
99 | 2.04 |
100 | 1.89 |
101 | 1.74 |
102 | 1.61 |
103 | 1.48 |
104 | 1.36 |
105 | 1.25 |
106 | 1.15 |
107 | .94 |
108 | .83 |
109 | .50 |
TABLE IIPresent value of life annuities (present value of life interest) of $1.00 per annum payable annually in arrears for life. Interest rate is at 12.3% per annum, compounded annually.
Males
Age | Value of Life Annuity |
---|---|
0 | 7.906649 |
1 | 8.060559 |
2 | 8.063661 |
3 | 8.064012 |
4 | 8.063579 |
5 | 8.061799 |
6 | 8.058875 |
7 | 8.054849 |
8 | 8.049772 |
9 | 8.043512 |
10 | 8.036388 |
11 | 8.028387 |
12 | 8.019677 |
13 | 8.010448 |
14 | 8.001286 |
15 | 7.992937 |
16 | 7.985505 |
17 | 7.979197 |
18 | 7.973603 |
19 | 7.968444 |
20 | 7.963779 |
21 | 7.959302 |
22 | 7.954759 |
23 | 7.949865 |
24 | 7.944110 |
25 | 7.936917 |
26 | 7.927824 |
27 | 7.916777 |
28 | 7.903811 |
29 | 7.889156 |
30 | 7.872786 |
31 | 7.854582 |
32 | 7.834503 |
33 | 7.812406 |
34 | 7.788228 |
35 | 7.761799 |
36 | 7.732839 |
37 | 7.701493 |
38 | 7.667553 |
39 | 7.631340 |
40 | 7.592563 |
41 | 7.551357 |
42 | 7.507504 |
43 | 7.460940 |
44 | 7.411317 |
45 | 7.358427 |
46 | 7.301939 |
47 | 7.242028 |
48 | 7.178704 |
49 | 7.112072 |
50 | 7.042248 |
51 | 6.969096 |
52 | 6.892645 |
53 | 6.812844 |
54 | 6.729373 |
55 | 6.642053 |
56 | 6.550601 |
57 | 6.455153 |
58 | 6.356064 |
59 | 6.253673 |
60 | 6.148043 |
61 | 6.039190 |
62 | 5.927450 |
63 | 5.812811 |
64 | 5.695410 |
65 | 5.575102 |
66 | 5.451785 |
67 | 5.325797 |
68 | 5.197453 |
69 | 5.066556 |
70 | 4.933165 |
71 | 4.797063 |
72 | 4.658626 |
73 | 4.518371 |
74 | 4.376352 |
75 | 4.232206 |
76 | 4.085940 |
77 | 3.938097 |
78 | 3.789607 |
79 | 3.640851 |
80 | 3.491596 |
81 | 3.342315 |
82 | 3.193567 |
83 | 3.045967 |
84 | 2.900071 |
85 | 2.755905 |
86 | 2.613755 |
87 | 2.473670 |
88 | 2.336623 |
89 | 2.203130 |
90 | 2.072538 |
91 | 1.945514 |
92 | 1.821935 |
93 | 1.701961 |
94 | 1.586537 |
95 | 1.474309 |
96 | 1.367327 |
97 | 1.263813 |
98 | 1.163092 |
99 | 1.064964 |
100 | .972385 |
101 | .879008 |
102 | .796245 |
103 | .704536 |
104 | .582388 |
105 | .494908 |
106 | .296824 |
Females
Age | Value of Life Annuity |
---|---|
0 | 7.965058 |
1 | 8.085033 |
2 | 8.089925 |
3 | 8.091642 |
4 | 8.092466 |
5 | 8.093024 |
6 | 8.093005 |
7 | 8.092152 |
8 | 8.090545 |
9 | 8.088371 |
10 | 8.085836 |
11 | 8.082990 |
12 | 8.079701 |
13 | 8.076285 |
14 | 8.072819 |
15 | 8.069297 |
16 | 8.065992 |
17 | 8.062743 |
18 | 8.059559 |
19 | 8.055985 |
20 | 8.052157 |
21 | 8.047673 |
22 | 8.042730 |
23 | 8.037087 |
24 | 8.030934 |
25 | 8.023931 |
26 | 8.016250 |
27 | 8.007808 |
28 | 7.998511 |
29 | 7.988344 |
30 | 7.977387 |
31 | 7.965448 |
32 | 7.952590 |
33 | 7.938792 |
34 | 7.923751 |
35 | 7.907591 |
36 | 7.890171 |
37 | 7.871427 |
38 | 7.851377 |
39 | 7.829857 |
40 | 7.806869 |
41 | 7.782318 |
42 | 7.756191 |
43 | 7.728201 |
44 | 7.698202 |
45 | 7.666033 |
46 | 7.631421 |
47 | 7.594330 |
48 | 7.554717 |
49 | 7.512535 |
50 | 7.467729 |
51 | 7.420145 |
52 | 7.369608 |
53 | 7.316103 |
54 | 7.259250 |
55 | 7.198799 |
56 | 7.134559 |
57 | 7.066221 |
58 | 6.993794 |
59 | 6.916839 |
60 | 6.834950 |
61 | 6.747842 |
62 | 6.655368 |
63 | 6.557714 |
64 | 6.454654 |
65 | 6.345844 |
66 | 6.231162 |
67 | 6.110653 |
68 | 5.984646 |
69 | 5.853192 |
70 | 5.715763 |
71 | 5.572399 |
72 | 5.423544 |
73 | 5.270060 |
74 | 5.112078 |
75 | 4.949419 |
76 | 4.782266 |
77 | 4.611469 |
78 | 4.438289 |
79 | 4.263534 |
80 | 4.087167 |
81 | 3.909647 |
82 | 3.732052 |
83 | 3.555377 |
84 | 3.380387 |
85 | 3.207310 |
86 | 3.036312 |
87 | 2.868308 |
88 | 2.703934 |
89 | 2.543836 |
90 | 2.387853 |
91 | 2.236095 |
92 | 2.088903 |
93 | 1.947038 |
94 | 1.810253 |
95 | 1.678872 |
96 | 1.552312 |
97 | 1.430415 |
98 | 1.314481 |
99 | 1.203993 |
100 | 1.098564 |
101 | .996374 |
102 | .899232 |
103 | .805828 |
104 | .709339 |
105 | .629385 |
106 | .554958 |
107 | .384928 |
108 | .296824 |
TABLE IIIPresent value of annuity certain (annuity for term certain) of $1.00 per annum payable annually in arrears. Interest rate is at 12.3% per annum, compounded annually.
No. of Years | Value of Annuity Certain |
---|---|
1 | .890472 |
2 | 1.683412 |
3 | 2.389503 |
4 | 3.018258 |
5 | 3.578146 |
6 | 4.076710 |
7 | 4.520668 |
8 | 4.916000 |
9 | 5.268032 |
10 | 5.581507 |
11 | 5.860647 |
12 | 6.109214 |
13 | 6.330556 |
14 | 6.527654 |
15 | 6.703165 |
16 | 6.859452 |
17 | 6.998622 |
18 | 7.122548 |
19 | 7.232901 |
20 | 7.331168 |
21 | 7.418671 |
22 | 7.496591 |
23 | 7.565976 |
24 | 7.627761 |
25 | 7.682779 |
26 | 7.731771 |
27 | 7.775397 |
28 | 7.814245 |
29 | 7.848838 |
30 | 7.879642 |
31 | 7.907072 |
32 | 7.931498 |
33 | 7.953248 |
34 | 7.972617 |
35 | 7.989863 |
36 | 8.005221 |
37 | 8.018897 |
38 | 8.031075 |
39 | 8.041919 |
40 | 8.051575 |
41 | 8.060174 |
42 | 8.067830 |
43 | 8.074649 |
44 | 8.080720 |
45 | 8.086127 |
46 | 8.090941 |
47 | 8.093228 |
48 | 8.099045 |
49 | 8.102445 |
50 | 8.105472 |
51 | 8.108167 |
52 | 8.110567 |
53 | 8.112705 |
54 | 8.114608 |
55 | 8.116303 |
56 | 8.117812 |
57 | 8.119156 |
58 | 8.120352 |
59 | 8.121418 |
60 | 8.122367 |
61 | 8.123212 |
62 | 8.123964 |
63 | 8.124634 |
64 | 8.125231 |
65 | 8.125762 |
66 | 8.126235 |
67 | 8.126656 |
68 | 8.127032 |
69 | 8.127366 |
70 | 8.127663 |
71 | 8.127928 |
72 | 8.128164 |
73 | 8.128374 |
74 | 8.128561 |
75 | 8.128727 |
76 | 8.128876 |
77 | 8.129008 |
78 | 8.129125 |
79 | 8.129230 |
80 | 8.129323 |
81 | 8.129406 |
82 | 8.129480 |
83 | 8.129546 |
84 | 8.129605 |
85 | 8.129657 |
86 | 8.129703 |
87 | 8.129745 |
88 | 8.129782 |
89 | 8.129814 |
90 | 8.129844 |
91 | 8.129870 |
92 | 8.129893 |
93 | 8.129914 |
94 | 8.129932 |
95 | 8.129948 |
96 | 8.129963 |
97 | 8.129976 |
98 | 8.129987 |
99 | 8.129998 |
100 | 8.130007 |
TABLE IVPresent value of $1.00 due at the end of the number of years indicated (present value of deferred gifts). Interest rate is at 12.3% per annum, compounded annually.
No. of Years | Value of Annuity Certain |
---|---|
1 | .890472 |
2 | .792940 |
3 | .706091 |
4 | .628754 |
5 | .559888 |
6 | .498565 |
7 | .443958 |
8 | .395332 |
9 | .352032 |
10 | .313475 |
11 | .279140 |
12 | .248567 |
13 | .221342 |
14 | .197099 |
15 | .175511 |
16 | .156287 |
17 | .139170 |
18 | .123927 |
19 | .110353 |
20 | .098266 |
21 | .087503 |
22 | .077919 |
23 | .069385 |
24 | .061785 |
25 | .055018 |
26 | .048992 |
27 | .043626 |
28 | .038848 |
29 | .034593 |
30 | .030804 |
31 | .027430 |
32 | .024426 |
33 | .021750 |
34 | .019368 |
35 | .017247 |
36 | .015358 |
37 | .013676 |
38 | .012178 |
39 | .010844 |
40 | .009656 |
41 | .008599 |
42 | .007657 |
43 | .006818 |
44 | .006071 |
45 | .005406 |
46 | .004814 |
47 | .004287 |
48 | .003817 |
49 | .003399 |
50 | .003027 |
51 | .002695 |
52 | .002400 |
53 | .002137 |
54 | .001903 |
55 | .001695 |
56 | .001509 |
57 | .001344 |
58 | .001197 |
59 | .001066 |
60 | .000949 |
61 | .000845 |
62 | .000752 |
63 | .000670 |
64 | .000597 |
65 | .000531 |
66 | .000473 |
67 | .000421 |
68 | .000375 |
69 | .000334 |
70 | .000297 |
71 | .000265 |
72 | .000236 |
73 | .000210 |
74 | .000187 |
75 | .000167 |
76 | .000148 |
77 | .000132 |
78 | .000118 |
79 | .000105 |
80 | .000093 |
81 | .000083 |
82 | .000074 |
83 | .000066 |
84 | .000059 |
85 | .000052 |
86 | .000046 |
87 | .000041 |
88 | .000037 |
89 | .000033 |
90 | .000029 |
91 | .000026 |
92 | .000023 |
93 | .000021 |
94 | .000018 |
95 | .000016 |
96 | .000015 |
97 | .000013 |
98 | .000012 |
99 | .000010 |
100 | .000009 |
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