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 $163 and increase in increments of

  • (i) $2 for each range up to and including $270.99,

  • (ii) $4 for each range from $271 to $490.99,

  • (iii) $8 for each range from $491 to $930.99,

  • (iv) $12 for each range from $931 to $1,590.99,

  • (v) $16 for each range from $1,591 to $2,470.99, and

  • (vi) $20 for each range from $2,471 to $3,570.99;

• (c) in respect of a bi-weekly pay period, the ranges of remuneration shall commence at $325 and increase in increments of

  • (i) $4 for each range up to and including $540.99,

  • (ii) $8 for each range from $541 to $980.99,

  • (iii) $16 for each range from $981 to $1,860.99,

  • (iv) $24 for each range from $1,861 to $3,180.99,

  • (v) $32 for each range from $3,181 to $4,940.99, and

  • (vi) $40 for each range from $4,941 to $7,140.99;

• (d) in respect of a semi-monthly pay period, the ranges of remuneration shall commence at $352 and increase in increments of

  • (i) $4 for each range up to and including $567.99,

  • (ii) $8 for each range from $568 to $1,007.99,

  • (iii) $18 for each range from $1,008 to $1,997.99,

  • (iv) $26 for each range from $1,998 to $3,427.99,

  • (v) $34 for each range from $3,428 to $5,297.99, and

  • (vi) $44 for each range from $5,298 to $7,717.99;

• (e) in respect of 12 monthly pay periods, the ranges of remuneration shall commence at $703 and increase in increments of

  • (i) $8 for each range up to and including $1,134.99,

  • (ii) $18 for each range from $1,135 to $2,124.99,

  • (iii) $34 for each range from $2,125 to $3,994.99,

  • (iv) $52 for each range from $3,995 to $6,854.99,

  • (v) $70 for each range from $6,855 to $10,704.99, and

  • (vi) $86 for each range from $10,705 to $15,434.99;

• (f) in respect of 10 monthly pay periods, the ranges of remuneration shall commence at $843 and increase in increments of

  • (i) $10 for each range up to and including $1,382.99,

  • (ii) $20 for each range from $1,383 to $2,482.99,

  • (iii) $42 for each range from $2,483 to $4,792.99,

  • (iv) $62 for each range from $4,793 to $8,202.99,

  • (v) $84 for each range from $8,203 to $12,822.99, and

  • (vi) $104 for each range from $12,823 to $18,542.99;

• (g) in respect of four-week pay periods, the ranges of remuneration shall commence at $649 and increase in increments of

  • (i) $8 for each range up to and including $1,080.99,

  • (ii) $16 for each range from $1,081 to $1,960.99,

  • (iii) $32 for each range from $1,961 to $3,720.99,

  • (iv) $48 for each range from $3,721 to $6,360.99,

  • (v) $64 for each range from $6,361 to $9,880.99, and

  • (vi) $80 for each range from $9,881 to $14,280.99; and

• (h) in respect of 22 pay periods per annum, the ranges of remuneration shall commence at $384 and increase in increments of

  • (i) $6 for each range up to and including $707.99,

  • (ii) $10 for each range from $708 to $1,257.99,

  • (iii) $18 for each range from $1,258 to $2,247.99,

  • (iv) $28 for each range from $2,248 to $3,787.99,

  • (v) $38 for each range from $3,788 to $5,877.99, and

  • (vi) $48 for each range from $5,878 to $8,517.99.

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 $8,012, $8,012;

• (b) from $8,012.01 to $9,789, $8,900.50;

• (c) from $9,789.01 to $11,566, $10,677.50;

• (d) from $11,566.01 to $13,343, $12,454.50;

• (e) from $13,343.01 to $15,120, $14,231.50;

• (f) from $15,120.01 to $16,897, $16,008.50;

• (g) from $16,897.01 to $18,674, $17,785.50;

• (h) from $18,674.01 to $20,451, $19,562.50;

• (i) from $20,451.01 to $22,228, $21,339.50;

• (j) from $22,228.01 to $24,005, $23,116.50; and

• (k) for amounts in excess of $24,005, the amount of the personal credits.

3 [Repealed, SOR/2001-221, s. 8]