Tax Facts & Rates

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=140 BGCOLOR="#330099" TEXT="#080000"> <div> <I><B> <TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="663" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 97 ><NOBR><div> <I><B><IMG SRC="0bd884e0.png" border=0 width="136" height="78" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></I></div> </NOBR></tD> <tD VALIGN=TOP><NOBR><div> <I><B><IMG SRC="09a09540.png" border=0 width="521" height="84" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></I></div> </NOBR></tD> </tR> </TABLE></B></I></div> <div> <A HREF="index.htm" TARGET="_top" TITLE="Home Page">Home</A>   |   <A HREF="the_firm.htm" TARGET="_top" TITLE="The Firm ">The Firm</A>   |   <A HREF="services.htm" TARGET="_top" TITLE="Services">Services</A>   |   <A HREF="tax_tips.htm" TARGET="_top" TITLE="Tax Tips">Tax Tips</A> 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HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 40 ><NOBR><div> <A HREF="#2001_estimated_combined_federal_and_ontario_personal_income_tax" TITLE="Tax Facts Rates"><B>Estimated combined Federal and Ontario personal income tax - 2000 to 2009</B></A></div> <div> <A HREF="#rrsp_contribution_limits" TITLE="Tax Facts Rates"><B>RRSP Contribution Limits - 1998 to 2011</B></A></div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 22 WIDTH="646"><div> <A HREF="#car_expenses___benefits" TITLE="Tax Facts Rates"><B>Car Expenses & Benefits - 1997 to 2010</B></A></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 22 ><NOBR><div> <A HREF="#ccra__canada_customs_and_revenue_agency____prescribed_interest_rates" TITLE="Tax Facts Rates"><B>Prescribed Interest Rates - CRA (Canada Revenue Agency) - 1997 to 2010</B></A></div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 22 WIDTH="646"><div> <A HREF="#cpp__canada_pension_plan__contributions___1998_2001_rates" TITLE="Tax Facts Rates"><B>CPP (Canada Pension Plan) Contributions - 1998 to 2010</B></A></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 63 WIDTH="646"><div> <A HREF="#ei__employment_insurance__contributions___1998_to_2001_rates" TITLE="Tax Facts Rates"><B>EI (Employment Insurance) Contributions - 1998 to 2010</B></A></div> <div> <A HREF="#oas_old_age_security_benefits" TITLE="Tax Facts Rates"><B>OAS Old Age Security Benefits - 2001 to 2010</B></A></div> <div> <A HREF="#cpp_benefits" TITLE="Tax Facts Rates"><B>CPP Benefits - 2003 to 2010</B></A></div> </tD> </tR> </TABLE></B></div> <bR> <div> <B> <A NAME="2001_estimated_combined_federal_and_ontario_personal_income_tax"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A></B><B>E</B><B>stimated combined Federal and Ontario personal income tax </B></div> <div> <B> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="1150" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 92 WIDTH="75"><div> <B>Taxable Income</B></div> </tD> <tD VALIGN=TOP WIDTH="99"><div> <B>2009</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax </B></div> <div> <B>(1,2,3,4)</B></div> </tD> <tD VALIGN=TOP WIDTH="99"><div> <B>2008</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax </B></div> <div> <B>(1,2,3,4)</B></div> </tD> <tD VALIGN=TOP WIDTH="99"><div> <B>2007</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax </B></div> <div> <B>(1,2,3,4)</B></div> </tD> <tD VALIGN=TOP WIDTH="99"><div> <B>2006</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax </B></div> <div> <B>(1,2,3,4)</B></div> </tD> <tD VALIGN=TOP WIDTH="99"><div> <B>2005</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax</B><B> </B></div> <div> <B>(1,2,3,4)</B></div> </tD> <tD VALIGN=TOP WIDTH="99"><div> <B>2004</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax </B></div> <div> <B>(1,2,3,4)</B></div> </tD> <tD VALIGN=TOP WIDTH="99"><div> <B>2003</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax </B></div> <div> <B>(1,2,3)</B></div> </tD> <tD VALIGN=TOP WIDTH="100"><div> <B>2002</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax </B></div> <div> <B>(1,2,3)</B></div> </tD> <tD VALIGN=TOP WIDTH="101"><div> <B>2001</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax </B></div> <div> <B>(1,2,3)</B></div> </tD> <tD VALIGN=TOP WIDTH="99"><div> <B>2000</B></div> <div> <B>Approximated Combined Federal & Ontario Income Tax</B></div> <div> <B> </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(1,2,3)</B></FONT></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $20,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $2,100</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $2,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $2,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $2,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $2,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $2,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $2,700</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $2,700</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $2,800</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $3,000</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $4,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $4,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $4,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $4,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $4,800</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $4,900</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $4,900</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $4,900</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $5,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="99" HSPACE="0" VSPACE="0"></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $40,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $6,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $6,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $7,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $7,100</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $7,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $7,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $7,800</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $7,900</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $8,100</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $8,800</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $50,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $9,500</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $9,800</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $10,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $10,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $10,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $10,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $10,900</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $11,000</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $11,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="99" HSPACE="0" VSPACE="0"></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $60,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $12,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $13,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $13,300</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $13,300</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $13,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $13,800</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $14,100</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $14,200</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $14,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $15,900</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $70,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $15,800</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $16,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $16,500</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $16,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $17,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $17,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $17,800</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $18,100</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $18,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="99" HSPACE="0" VSPACE="0"></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $80,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $19,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $20,100</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $20,500</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $20,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $21,300</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $21,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $22,200</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $22,400</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $22,900</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $25,200</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $90,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $23,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $24,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $24,900</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $25,100</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $25,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $25,900</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $26,500</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $26,700</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $27,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="99" HSPACE="0" VSPACE="0"></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $100,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $28,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $28,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $29,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $29,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $30,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $30,900</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $31,100</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $31,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $34,800</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $150,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $50,500</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $51,300</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $51,800</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $52,100</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $52,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $53,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $53,900</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $54,200</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $54,800</div> </tD> <tD VALIGN=TOP WIDTH="99"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="99" HSPACE="0" VSPACE="0"></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $250,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $96,900</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $97,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $98,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $98,500</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $99,100</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $99,400</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $100,300</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $100,600</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $101,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="99" HSPACE="0" VSPACE="0"></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="75"><div> $500,000</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $212,900</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $213,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $214,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $214,500</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $215,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $215,500</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $216,400</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $216,600</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $217,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="99" HSPACE="0" VSPACE="0"></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 ><NOBR><div> $1,000,000</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="99"><div> $444,900</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $445,700</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $446,300</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $446,600</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $447,200</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $447,500</div> </tD> <tD VALIGN=TOP WIDTH="99"><div> $448,400</div> </tD> <tD VALIGN=TOP WIDTH="100"><div> $448,700</div> </tD> <tD VALIGN=TOP WIDTH="101"><div> $449,300</div> </tD> <tD VALIGN=TOP WIDTH="99"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="99" HSPACE="0" VSPACE="0"></tD> </tR> </TABLE></B></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="562" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 82 WIDTH="556"><div> (1) rounded to the nearest $100</div> <div> (2) assumes that only the basic personal tax credit is available and that all income is ordinary or interest type income (not dividends or capital gains to which preferential rates apply).  The non-refundable credits for EI and CPP contruibutions have not been considered.  </div> <div> (3) assumes federal and Ontario taxable income is the same</div> <div> (4) does not consider the Ontario Health Premiums, effective July 1, 2004.</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="rate_tables_m.htm" TITLE="Tax Facts Rates"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <div> <B> <A NAME="rrsp_contribution_limits"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A></B><B>RRSP Contribution Limits - Maximums</B></div> <div> <B> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="713" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="71"><div> <B>Calendar Year</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>2011</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>2010</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>2009</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>2008</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>2007</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>2006</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>2005</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>2004</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>2003</B></div> </tD> <tD VALIGN=TOP WIDTH="56"><div> <B>1998-2002</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> <B>Limits</B></div> </tD> <tD VALIGN=CENTER><NOBR><div> Indexed</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $22,000</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $21,000</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $20,000</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $19,000</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $18,000</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $16,500</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $15,500</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $14,500</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $13,500</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="71"><div> <B>Maximum income </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(8)</B></FONT></div> </tD> <tD VALIGN=CENTER WIDTH="56"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="56" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=CENTER><NOBR><div> $122,222</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $116,667</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $111,111</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $105,556</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $100,000</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $91,667</div> </NOBR></tD> <tD VALIGN=CENTER WIDTH="56"><div> $86,111</div> </tD> <tD VALIGN=CENTER><NOBR><div> $80,556</div> </NOBR></tD> <tD VALIGN=CENTER><NOBR><div> $75,000</div> </NOBR></tD> </tR> </TABLE></B></div> <div> <B> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="706" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 82 WIDTH="700"><div> (5) Maximum RRSP contribution is 18% of the prior year's 'earned income', subject to adjustments for members of RPPs (Registered Pension Plans) and DPSPs (Deferred Profit Sharing Plans)</div> <div> (6) Unused RRSP contribution room can be carried forward indefinitely</div> <div> (7) RRSP overcontribution limit is $2,000 - any excess contributions beyond that will be subject to a monthly penalty tax until withdrawn from the plan</div> <div> (8) Earned income level at which maximum RRSP contribution room has been attained</div> </tD> </tR> </TABLE></B></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="rate_tables_m.htm" TITLE="Tax Facts Rates"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <bR> <div> <B> <A NAME="car_expenses___benefits"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A></B><B>Car Expenses & Benefits</B></div> <div> <B> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="473" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 97 WIDTH="71"><div> <B>Year</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Operating Cost Benefit - rate per kilometre </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(9)</B></FONT></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Tax Exempt Allowances Limit </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(10,11,12,13)</B></FONT></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Capital Cost of Passenger Vehicles Limit  </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(14)</B></FONT></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Monthly Lease Limit </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(15)</B></FONT></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Monthly Interest Deduction </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(16)</B></FONT></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2010</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 24¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 52¢ / 46¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2009</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 24¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 52¢ / 46¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2008</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 24¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 52¢ / 46¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2007</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 22¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 50¢ / 44¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2006</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 22¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 50¢ / 44¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2005</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 20¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 45¢ / 39¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2004</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 17¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 42¢ / 36¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2003</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 17¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 42¢ / 36¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2002</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 16¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 41¢ / 35¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 17 WIDTH="71"><div> 2001</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 16¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 41¢ / 35¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $30,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $800</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $300</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 15¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 37¢ / 31¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $27,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $700</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $250</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 1999</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 14¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 35¢ / 29¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $26,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $650</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $250</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 1998</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 14¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 35¢ / 29¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $26,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $650</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $250</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 1997</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 14¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 35¢ / 29¢</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $25,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $550</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $250</div> </tD> </tR> </TABLE></B></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="563" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 176 WIDTH="557"><div> (9) this rate is for regular employees - rate is lower for employees employed principally in selling or leasing automobiles</div> <div> (10) on allowances paid by employers to employees based on actual kilometres driven for business purposes</div> <div> (11) rates are higher for Yukon, North West Territories, and Nunavut</div> <div> (12) higher rate is for first 5,000 km driven by individual employee;  lower rate is for each additional km driven in excess of 5,000km</div> <div> (13) these allowance amounts reflect the key cost components of owning and operating an automobile, such as depreciation, financing, insurance, maintenance and fuel costs</div> <div> (14) on which capital cost allowance may be claimed; to the amounts there may be added applicable GST/HST and PST </div> <div> (15) maximum deduction that may be claimed on leased passenger vehicles - based on year in which lease was entered into; there may be deducted applicable GST/HST and PST</div> <div> (16) on loan to finance acquisition of passenger vehicle</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="rate_tables_m.htm" TITLE="Tax Facts Rates"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <div> <B> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="538" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 63 WIDTH="532"><bR> <div> <B> <A NAME="ccra__canada_customs_and_revenue_agency____prescribed_interest_rates"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A></B><B>CRA (Canada Revenue Agency) - Prescribed Interest Rates when calculating interest on payments owing to CRA, such as arrears and deficient or late installments</B><FONT SIZE="2" COLOR="#330099" FACE="Arial" ><B> </B></FONT><FONT SIZE="1" COLOR="#9900CC" FACE="Arial" ><B>(17)</B></FONT></div> </tD> </tR> </TABLE></B></div> <bR> <div> <B> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="431" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="71"><div> <B>Quarter / Year</B></div> </tD> <tD VALIGN=TOP WIDTH="80"><div> <B>January -March</B></div> </tD> <tD VALIGN=TOP><NOBR><div> <B>April - June</B></div> </NOBR></tD> <tD VALIGN=TOP WIDTH="80"><div> <B>July - September</B></div> </tD> <tD VALIGN=TOP WIDTH="80"><div> <B>October - December</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2010</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="80" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="80"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="80" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="80"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="80" HSPACE="0" VSPACE="0"></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2009</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 6%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2008</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 8%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 8%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2007</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2006</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 8%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 8%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2005</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2004</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 6%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2003</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 8%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2002</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 6%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2001</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 10%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 10%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2000</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 10%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 10%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 10%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 1999</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 1998</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 8%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 9%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 1997</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 8%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 7%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 8%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 8%</div> </tD> </tR> </TABLE></B></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="562" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 14 ><NOBR><div> (17) For amounts owing by CCRA to the taxpayer, the rate is 2% lower than the rate shown above</div> </NOBR></tD> </tR> </TABLE></div> <bR> <bR> <div> <B> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="542" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="536"><div> <B>CRA (Canada Revenue Agency) - Prescribed Interest Rates when calculating interest for all other purposes requiring prescribed interest rates, such as shareholder loans</B></div> </tD> </tR> </TABLE></B></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="431" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="71"><div> <B>Quarter / Year</B></div> </tD> <tD VALIGN=TOP WIDTH="80"><div> <B>January -March</B></div> </tD> <tD VALIGN=TOP><NOBR><div> <B>April - June</B></div> </NOBR></tD> <tD VALIGN=TOP WIDTH="80"><div> <B>July - September</B></div> </tD> <tD VALIGN=TOP WIDTH="80"><div> <B>October - December</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2010</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 1%</div> </tD> <tD VALIGN=TOP WIDTH="80"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="80" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="80"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="80" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="80"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="80" HSPACE="0" VSPACE="0"></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2009</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 2%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 1%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 1%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 1%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2008</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 4%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 4%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2007</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2006</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 4%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 4%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2005</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2004</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 2%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2003</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 4%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2002</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 2%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2001</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 6%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 6%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2000</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 6%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 6%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 6%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 1999</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 1998</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 4%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 5%</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 19 WIDTH="71"><div> 1997</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 4%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 3%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 4%</div> </tD> <tD VALIGN=TOP WIDTH="80"><div> 4%</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="rate_tables_m.htm" TITLE="Tax Facts Rates"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <bR> <div> <B> <A NAME="cpp__canada_pension_plan__contributions___1998_2001_rates"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A></B><B>CPP (Canada Pension Plan) Contributions - Rates</B></div> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="618" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 66 WIDTH="56"><div> <B>Calendar year</B></div> </tD> <tD VALIGN=TOP WIDTH="86"><div> <B>Maximum Pensionable Earnings</B></div> </tD> <tD VALIGN=TOP WIDTH="69"><div> <B>Basic Exemption</B></div> </tD> <tD VALIGN=TOP WIDTH="46"><div> <B>Rate</B></div> </tD> <tD VALIGN=TOP WIDTH="76"><div> <B>Maximum Employee Contribution</B></div> </tD> <tD VALIGN=TOP WIDTH="76"><div> <B>Maximum Employer Contribution</B></div> </tD> <tD VALIGN=TOP WIDTH="64"><div> <B>Self Employed Rate</B><B> </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(18)</B></FONT></div> </tD> <tD VALIGN=TOP WIDTH="84"><div> <B>Self-Employed Maximum Contribution</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2010</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $47,200</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.95%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $2,163.15</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $2,163.15</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 9.9%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $4,326.30</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2009</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $46,300</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.95%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $2,118.60</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $2,118.60</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 9.9%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $4,237.20</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2008</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $44,900</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.95%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $2,049.30</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $2,049.30</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 9.9%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $4,098.60</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2007</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $43,700</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.95%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,989.90</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,989.90</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 9.9%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $3,979.80</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2006</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $42,100</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.95%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,910.70</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,910.70</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 9.9%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $3,821.40</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2005</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $41,100</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.95%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,861.20</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,861.20</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 9.9%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $3,722.40</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2004</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $40,500</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.95%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,831.50</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,831.50</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 9.9%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $3,663.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2003</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $39,900</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.95%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,801.80</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,801.80</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 9.9%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $3,603.60</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2002</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $39,100</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.7%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,673.20</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,673.20</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 9.4%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $3,346.40</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2001</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $38,300</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 4.3%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,496.40</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,496.40</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 8.6%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $2,992.80</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2000</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $37,600</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 3.9%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,329.90</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,329.90</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 7.8%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $2,659.80</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 1999</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $37,400</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 3.5%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,186.50</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,186.50</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 7.0%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $2,373.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 1998</div> </tD> <tD VALIGN=TOP WIDTH="86"><div> $36,900</div> </tD> <tD VALIGN=TOP WIDTH="69"><div> $3,500</div> </tD> <tD VALIGN=TOP WIDTH="46"><div> 3.2%</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,068.80</div> </tD> <tD VALIGN=TOP WIDTH="76"><div> $1,068.80</div> </tD> <tD VALIGN=TOP WIDTH="64"><div> 6.4%</div> </tD> <tD VALIGN=TOP WIDTH="84"><div> $2,137.60</div> </tD> </tR> </TABLE></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="562" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 28 WIDTH="556"><div> (18) Self-employed individuals are liable for both the employee and employer portion of CPP contributions.  The employer portion of the contribution is recognized as a deductible expense.</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="rate_tables_m.htm" TITLE="Tax Facts Rates"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <bR> <div> <B> <A NAME="ei__employment_insurance__contributions___1998_to_2001_rates"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A></B><B>EI (Employment Insurance) Contributions - Rates</B></div> <div> <B> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="518" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="56"><div> <B>Calendar year</B></div> </tD> <tD VALIGN=TOP WIDTH="91"><div> <B>Maximum Insurable Earnings</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Employee - Rate</B></div> </tD> <tD VALIGN=TOP WIDTH="91"><div> <B>Employee - Maximum Contribution</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Employer - Rate </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(19)</B></FONT></div> </tD> <tD VALIGN=TOP WIDTH="91"><div> <B>Employer - Maximum Contribution </B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2010</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $43,200</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 1.73%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $747.36</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.42%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,046.30</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2009</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $42,300</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 1.73%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $731.79</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.42%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,024.51</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2008</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $41,100</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 1.73%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $711.03</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.42%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $995.44</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2007</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $40,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 1.80%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $720.00</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.52%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,008.00</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2006</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $39,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 1.87%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $729.30</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.62%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,021.02</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2005</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $39,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 1.95%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $760.50</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.73%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,064.70</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2004</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $39,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 1.98%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $772.20</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.77%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,081.08</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2003</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $39,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.10%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $819.00</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.94%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,146.60</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2002</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $39,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.20%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $858.00</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 3.08%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,201.20</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2001</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $39,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.25%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $877.50</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 3.15%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,228.50</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 2000</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $39,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.40%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $936.00</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 3.36%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,310.40</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 1999</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $39,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.55%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $994.50</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 3.57%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,392.30</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="56"><div> 1998</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $39,000</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 2.70%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,053.00</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> 3.78%</div> </tD> <tD VALIGN=TOP WIDTH="91"><div> $1,474.20</div> </tD> </tR> </TABLE></B></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="562" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 27 WIDTH="556"><div> (19) The employer rate is 1.4 times the employee rate</div> <div> (20) Self-employed individuals are not subject to EI</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="rate_tables_m.htm" TITLE="Tax Facts Rates"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <bR> <div> <B> <A NAME="oas_old_age_security_benefits"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A></B><B>OAS Old Age Security Benefits - Maximums</B></div> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="551" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 80 WIDTH="71"><div> <B>Calendar year</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>January - March</B></div> <bR> <div> <B>Per month (21)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>April - June</B></div> <bR> <div> <B>Per month</B></div> <div> <B>(21)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>July - September</B></div> <bR> <div> <B>Per month (21)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>October - December</B></div> <bR> <div> <B>Per month (21)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Annual Maximum</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Income Threshhold for clawback </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(23)</B></FONT></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2010</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $516.96</div> </tD> <tD VALIGN=TOP WIDTH="71"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="71" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="71"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="71" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="71"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="71" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="71"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="71" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="71"><div> $66,733</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2009</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $516.96</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $516.96</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $516.96</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $516.96</div> </tD> <tD VALIGN=TOP><NOBR><div> $6,203.52</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $66,335</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2008</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $502.31</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $502.31</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $505.83</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $516.96</div> </tD> <tD VALIGN=TOP><NOBR><div> $6,082.23</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $64,718</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2007</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $491.93</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $491.93</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $497.83</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $502.31</div> </tD> <tD VALIGN=TOP><NOBR><div> $5,934.30</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $63,511</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2006</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $484.63</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $484.63</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $487.54</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $491.93</div> </tD> <tD VALIGN=TOP><NOBR><div> $5,846.19</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $62,144</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2005</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $471.76</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $473.65</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $476.97</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $479.83</div> </tD> <tD VALIGN=TOP><NOBR><div> $5,706.63</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $60,806</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2004</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $462.47</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $463.39</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $466.63</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $471.76</div> </tD> <tD VALIGN=TOP><NOBR><div> $5,592.75</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $59,790</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2003</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $453.36</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $456.08</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $461.55</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $461.55</div> </tD> <tD VALIGN=TOP><NOBR><div> $5,497.62</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $57,879</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2002</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $442.66</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $442.66</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $443.99</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $449.32</div> </tD> <tD VALIGN=TOP><NOBR><div> $5,335.89</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $56,968</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2001</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $431.36</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $433.52</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $436.55</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $442.66</div> </tD> <tD VALIGN=TOP><NOBR><div> $5,232.27</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $55,309</div> </tD> </tR> </TABLE></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="544" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 109 WIDTH="538"><div> (21) Amount shown is the <U>monthly</U> maximum benefit for <U>each month</U> in the given quarter</div> <div> (22) Benefits start in the month following the 65th birthday and are paid in the month of death.  Benefits paid after that will have to be repaid.  An applicatin to receive OAS must be made - it does not start automatically</div> <div> (23) Income level which  if exceeded, benefits become repayable - repayment is 15% of excess income to a maximum of OAS received</div> <div> (24) An individual may also qualify for the Guaranteed Income Supplement and/or for an Allowance where certain criteria are met</div> <div> (25) Payments are usually received a few days before month end</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="rate_tables_m.htm" TITLE="Tax Facts Rates"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <div> <B> <A NAME="cpp_benefits"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A></B><B>CPP Benefits - Maximums</B></div> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="707" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 128 WIDTH="71"><div> <B>Calendar Year</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Retirement benefit </B></div> <div> <B>Per month</B></div> <div> <B>(26)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Disability benefit</B></div> <bR> <div> <B>Per month </B><FONT SIZE="1" COLOR="#330099" FACE="Arial" ><B>(26, 29)</B></FONT></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Survivors benefit (spouse < age 65)</B></div> <bR> <div> <B>Per month</B></div> <div> <B>(26, 30)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Survivors benefit (spouse > age 65)</B></div> <bR> <div> <B>Per month</B></div> <div> <B>(26, 30)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Childrens benefit</B></div> <bR> <div> <B>Per month </B></div> <div> <B>(26, 31)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Death benefit</B></div> <div> <B>(32)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Combined survivors & retirement benefit (at age 65)</B></div> <bR> <div> <B>Per month</B></div> <div> <B>(26)</B></div> </tD> <tD VALIGN=TOP WIDTH="71"><div> <B>Combined survivors & disability benefit</B></div> <bR> <div> <B>Per month</B></div> <div> <B>(26)</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2010</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $934.17</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,126.76</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $516.57</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $560.50</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $214.85</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $2,500</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $934.17</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,126.76</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2009</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $908.75</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,105.99</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $506.38</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $545.25</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $213.99</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $2,500</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $908.75</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,105.99</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2008</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $884.58</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,077.52</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $493.28</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $530.75</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $208.77</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $2,500</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $884.58</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,077.52</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2007</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $863.75</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,053.77</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $482.30</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $518.25</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $204.68</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $2,500</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $863.75</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,053.77</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2006</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $844.58</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,031.05</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $471.85</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $506.75</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $200.47</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $2,500</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $844.58</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,031.05</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2005</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $828.75</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,010.23</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="71"><div> $462.42</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $497.25</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $195.96</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $2,500</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $828.75</div> </tD> <tD VALIGN=TOP><NOBR><div> $1,010.23</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2004</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $814.17</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $992.80</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $454,42</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $488.50</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $192.68</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $2,500</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $814.17</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $992.80</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="71"><div> 2003</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $801.25</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $971.26</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $444.96</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $480.75</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $186.71</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $2,500</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $801.25</div> </tD> <tD VALIGN=TOP WIDTH="71"><div> $971.26</div> </tD> </tR> </TABLE></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="615" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 177 WIDTH="609"><div> (26) Amount shown is the monthly maximum benefit - the amount of the  benefit depends on how much, and for how long, the contributor paid into the Canada Pension Plan.</div> <div> (27) Benefits normally start in the month following the 65th birthday and are paid in the month of death (but they mag start any time between the ages of 60-64 if certain criteria are met and an application is made).  Benefits paid after that will have to be repaid.  An applicatin to receive CPP must be made - it does not start automatically</div> <div> (28) Payments are usually received a few days before month end</div> <div> (29) Disability benefit is a monthly pesion for people who have made enough <U>contributions</U> to the CPP, and whose disability prevents them from working at any job on a regular basis. The disability must be long lasting or likely to result in death. People who qualify for disability benefits from other programs may not qualify for the CPP disability benefit.</div> <div> (30) Survivors benefit is a mothly pension to the surviving spouse of a deceased contributor</div> <div> (31) Childrens benefit is a monthly pesion for dependent children of a deceased contributor. The child must be either under age 18, or between the ages of 18 and 25 and in full-time attendance at a school or university.</div> <div> (32) Single one-time payment to the estate of the deceased</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="rate_tables_m.htm" TITLE="Tax Facts Rates"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <bR> <bR> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="647" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 72 WIDTH="641"><div> Copyright <FONT SIZE="1" COLOR="#330099" FACE="Symbol" >ã </FONT>2006 Drora Dan Chartered Accountant.  All rights reserved.</div> <div> <A HREF="http://www.globalscape.com" TARGET="_top" TITLE="http://www.globalscape.com"><IMG SRC="0c154290.gif" border=0 width="84" height="41" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></A></div> <bR> </tD> </tR> </TABLE></div> <bR> </td> </tr></table></body>