Agence du revenu du Canada
www.arc.gc.ca
Liens de la barre de menu commune
Montant mensuel du SPNE seulement en vigueur de juillet 2006 à juin 2007 (année d'imposition 2005)
| Revenu net familial $ | Nombre d'enfant(s) |
|||||||
|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | |
|
Moins de 20 435 |
162,08 |
305,41 |
441,83 |
578,25 |
714,66 |
851,08 |
987,50 |
1 123,91 |
|
21 000 |
156,33 |
294,63 |
426,20 |
562,61 |
699,03 |
835,45 |
971,86 |
1 108,28 |
|
21 500 |
151,25 |
285,09 |
412,36 |
548,78 |
685,20 |
821,61 |
958,03 |
1 094,45 |
|
22 000 |
146,17 |
275,55 |
398,53 |
534,95 |
671,36 |
807,78 |
944,20 |
1 080,61 |
|
22 500 |
141,08 |
266,01 |
384,70 |
521,11 |
657,53 |
793,95 |
930,36 |
1 066,78 |
|
23 000 |
136,00 |
256,46 |
370,86 |
507,28 |
643,70 |
780,11 |
916,53 |
1 052,95 |
|
23 500 |
130,92 |
246,92 |
357,03 |
493,45 |
629,86 |
766,28 |
902,70 |
1 039,11 |
|
24 000 |
125,83 |
237,38 |
343,20 |
479,61 |
616,03 |
752,45 |
888,86 |
1 025,28 |
|
24 500 |
120,75 |
227,84 |
329,36 |
465,78 |
602,20 |
738,61 |
875,03 |
1 011,45 |
|
25 000 |
115,67 |
218,30 |
315,53 |
451,95 |
588,36 |
724,78 |
861,20 |
997,61 |
|
25 500 |
110,58 |
208,76 |
301,70 |
438,11 |
574,53 |
710,95 |
847,36 |
983,78 |
|
26 000 |
105,54 |
199,21 |
287,86 |
424,28 |
560,70 |
697,11 |
833,53 |
969,95 |
|
26 500 |
100,42 |
189,67 |
274,03 |
410,45 |
546,86 |
683,28 |
819,70 |
956,11 |
|
27 000 |
95,33 |
180,13 |
260,20 |
396,61 |
533,03 |
669,45 |
805,86 |
942,28 |
|
27 500 |
90,25 |
170,59 |
246,36 |
382,78 |
519,20 |
655,61 |
792,03 |
928,45 |
|
28 000 |
85,17 |
161,05 |
232,53 |
368,95 |
505,36 |
641,78 |
778,20 |
914,61 |
|
28 500 |
80,08 |
151,51 |
218,70 |
355,11 |
491,53 |
627,95 |
764,36 |
900,78 |
|
29 000 |
75,00 |
141,96 |
204,86 |
341,28 |
477,70 |
614,11 |
750,53 |
886,95 |
|
29 500 |
69,92 |
132,42 |
191,03 |
327,45 |
463,86 |
600,28 |
736,70 |
873,11 |
|
30 000 |
64,83 |
122,88 |
177,20 |
313,61 |
450,03 |
586,45 |
722,86 |
859,28 |
|
30 500 |
59,75 |
113,34 |
163,36 |
299,78 |
436,20 |
572,61 |
709,03 |
845,45 |
|
31 000 |
54,67 |
103,80 |
149,53 |
285,95 |
422,36 |
559,03 |
695,20 |
831,61 |
|
31 500 |
49,58 |
94,26 |
135,70 |
272,11 |
408,53 |
544,95 |
681,36 |
817,78 |
|
32 000 |
44,50 |
84,71 |
121,95 |
258,28 |
394,70 |
531,11 |
667,53 |
803,95 |
|
32 500 |
39,42 |
75,17 |
108,03 |
244,45 |
380,86 |
517,28 |
653,70 |
790,11 |
|
33 000 |
34,33 |
65,63 |
94,20 |
230,61 |
367,03 |
503,45 |
639,86 |
776,28 |
|
33 500 |
29,25 |
56,09 |
80,36 |
216,78 |
353,20 |
489,61 |
626,03 |
762,45 |
|
34 000 |
24,17 |
46,55 |
66,53 |
202,95 |
339,36 |
475,78 |
612,20 |
748,61 |
|
34 500 |
19,08 |
37,01 |
52,70 |
189,11 |
325,53 |
461,95 |
598,36 |
734,78 |
|
35 000 |
14,00 |
27,46 |
38,86 |
175,28 |
311,70 |
448,11 |
584,53 |
720,95 |
|
35 500 |
8,92 |
17,92 |
25,03 |
161,45 |
297,86 |
434,28 |
570,70 |
707,11 |
|
36 000 |
3,83 |
8,38 |
11,20 |
147,61 |
284,03 |
420,45 |
556,86 |
693,28 |
|
36 500 |
0 |
0 |
0 |
133,78 |
270,20 |
406,61 |
543,03 |
679,45 |
|
37 000 |
0 |
0 |
0 |
119,95 |
256,36 |
392,78 |
529,20 |
665,61 |
|
37 500 |
0 |
0 |
0 |
106,11 |
242,53 |
378,95 |
515,36 |
651,78 |
|
38 000 |
0 |
0 |
0 |
92,28 |
228,70 |
365,11 |
501,53 |
637,95 |
|
38 500 |
0 |
0 |
0 |
78,45 |
214,86 |
351,28 |
487,70 |
624,11 |
|
39 000 |
0 |
0 |
0 |
64,61 |
201,03 |
337,45 |
473,86 |
610,28 |
|
39 500 |
0 |
0 |
0 |
50,78 |
187,20 |
323,61 |
460,03 |
596,45 |
|
40 000 |
0 |
0 |
0 |
36,95 |
173,36 |
309,78 |
446,20 |
582,61 |
|
40 500 |
0 |
0 |
0 |
23,11 |
159,53 |
295,95 |
432,36 |
568,78 |
|
41 000 |
0 |
0 |
0 |
9,28 |
145,70 |
282,11 |
418,53 |
554,95 |
|
41 500 |
0 |
0 |
0 |
0 |
131,86 |
268,28 |
404,70 |
541,11 |
|
42 000 |
0 |
0 |
0 |
0 |
118,03 |
254,45 |
390,86 |
527,28 |
|
42 500 |
0 |
0 |
0 |
0 |
104,20 |
240,61 |
377,03 |
513,45 |
|
43 000 |
0 |
0 |
0 |
0 |
90,36 |
226,78 |
363,20 |
499,61 |
|
43 500 |
0 |
0 |
0 |
0 |
76,53 |
212,95 |
349,36 |
485,78 |
|
44 000 |
0 |
0 |
0 |
0 |
62,70 |
199,11 |
335,53 |
471,95 |
|
44 500 |
0 |
0 |
0 |
0 |
48,86 |
185,28 |
321,70 |
458,11 |
|
45 000 |
0 |
0 |
0 |
0 |
35,03 |
171,45 |
307,86 |
444,28 |
|
45 500 |
0 |
0 |
0 |
0 |
21,20 |
157,61 |
294,03 |
430,45 |
|
46 000 |
0 |
0 |
0 |
0 |
7,36 |
143,78 |
280,20 |
416,61 |
|
46 500 |
0 |
0 |
0 |
0 |
0 |
129,95 |
266,36 |
402,78 |
|
47 000 |
0 |
0 |
0 |
0 |
0 |
116,11 |
252,53 |
388,95 |
|
47 500 |
0 |
0 |
0 |
0 |
0 |
102,28 |
238,70 |
375,11 |
|
48 000 |
0 |
0 |
0 |
0 |
0 |
88,45 |
224,86 |
361,28 |
|
48 500 |
0 |
0 |
0 |
0 |
0 |
74,61 |
211,03 |
347,45 |
|
49 000 |
0 |
0 |
0 |
0 |
0 |
60,78 |
197,20 |
333,61 |
|
49 500 |
0 |
0 |
0 |
0 |
0 |
46,95 |
183,36 |
319,78 |
|
50 000 |
0 |
0 |
0 |
0 |
0 |
33,11 |
169,53 |
305,95 |
|
50 500 |
0 |
0 |
0 |
0 |
0 |
19,28 |
155,70 |
292,11 |
|
51 000 |
0 |
0 |
0 |
0 |
0 |
5,45 |
141,86 |
278,28 |
|
51 500 |
0 |
0 |
0 |
0 |
0 |
0 |
128,03 |
264,45 |
|
52 000 |
0 |
0 |
0 |
0 |
0 |
0 |
114,20 |
250,61 |
|
52 500 |
0 |
0 |
0 |
0 |
0 |
0 |
100,36 |
236,78 |
|
53 000 |
0 |
0 |
0 |
0 |
0 |
0 |
86,53 |
222,95 |
|
53 500 |
0 |
0 |
0 |
0 |
0 |
0 |
72,70 |
209,11 |
|
54 000 |
0 |
0 |
0 |
0 |
0 |
0 |
58,86 |
195,28 |
|
54 500 |
0 |
0 |
0 |
0 |
0 |
0 |
45,03 |
181,45 |
|
55 000 |
0 |
0 |
0 |
0 |
0 |
0 |
31,20 |
167,61 |
|
55 500 |
0 |
0 |
0 |
0 |
0 |
0 |
17,36 |
153,78 |
|
56 000 |
0 |
0 |
0 |
0 |
0 |
0 |
3,53 |
139,95 |
|
56 500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
126,11 |
|
57 000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
112,28 |
|
57 500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
98,45 |
|
58 000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
84,61 |
|
58 500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70,78 |
|
59 000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
56,95 |
|
59 500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43,11 |
|
60 000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29,28 |
|
60 500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15,45 |
|
61 000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,61 |
|
61 500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Montant admissible :
- 1 945 $ - 1er enfant
- 1 720 $ - 2ième enfant
- 1 637 $ - pour le 3ième et par enfant additionnel
Taux de réduction :
- 12,2 % - 1 enfant
- 22,9 % - 2 enfants
- 33,2 % - 3 enfants et plus
