FORMULA FOR THE TABLE OF AMOUNTS CONTAINED IN THE FEDERAL CHILD SUPPORT GUIDELINES:  A TECHNICAL REPORT

Appendix 1
FEDERAL, PROVINCIAL AND TERRITORIAL TAX PARAMETERS USED IN FORMULA

Jurisdiction Basic Tax Flat Rate Tax Surtax Tax Reduction Tax Credits
Federal Basic federal tax   CPP/QPP cont. and EI (formerly UIC) premiums
Newfoundland As a % of basic federal tax   When the prov. tax reaches a certain threshold    
Prince Edward Island As a % of basic federal tax   When the prov. tax reaches a certain threshold    
Nova Scotia As a % of basic federal tax   When the prov. tax reaches a certain threshold  
New Brunswick As a % of basic federal tax   When the prov. tax reaches a certain threshold    
Quebec        
Ontario As a % of basic federal tax   Property and sales tax credits (assuming housing costs at 30% of net income)
Manitoba As a % of basic federal tax Manitoba net income tax: flat rate tax on federal net income Surtax (with reductions for basic, for equivalent-to-spouse and for children) based on the Manitoba net income tax   Cost-of-living tax credit   Property tax credit (assuming housing costs at 30% of net income)
Sask. As a % of basic federal tax Based on federal net income  
Alberta As a % of basic federal tax Based on taxable income   When provincial tax reaches a certain threshold  
British Columbia As a % of basic federal tax   Surtax reduction for equivalent-to-spouse and for children Sales tax credit and clawback
Yukon As a % of basic federal tax   When territorial tax reaches a certain threshold    
Northwest Terr. As a % of basic federal tax       Cost-of-living tax credit based on net income


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