Traduction de «revenu par équivalent-adulte du ménage » (Français → Anglais) :

If the composition changes and the proportion increases—both spouses earn an income—that cost will decrease, by definition, as both adults will have an income. In that case, income splitting will be less beneficial for them, and the cost will be lower.

If you look at, say, a family earning $70,000, a family with children may well pay exactly the same taxes as a family without children, but if you adjust for the cost of raising children, using what economists call an “equivalence scale”, a family with two kids has a real income more like $43,000 compared with the $70,000.

[8] The net income is adjusted per "adult equivalent" to take account of differences in household size and composition: the income received by a household is divided by its "equivalent size" computed using the modified OECD equivalence scale.

' Motion No. 35 That Bill C-85, in Clause 11, be amended by replacing line 39, on page 14, with following: ``sixty years of age, and''. Motion No. 39 That Bill C-85, in Clause 20, be amended by adding after line 38, on page 19, the following: ````beneficiary'' means the spouse or child of a deceased former member; ``outside income deduction'' means the same amount or percentage that, pursuant to the Income Tax Act would be deducted in a year from a payment to the former member or beneficiary under the Old Age Security Act, in respect of other personal or household income received, if the former member or beneficiary was entitled to recei ...[+++]ve such a payment during the year in question (2) From the amount payable to a former member or beneficiary in each year under this Act shall be deducted an outside income deduction calculated in accordance with this section (3) The Governor in Council may make regulations (a) defining the other personal and household income to be taken into account for the purposes of this section, which is to be equivalent to that taken into account in calculating a deduction under the Old Age Security Act; (b) requiring a former member to report an estimate of other income for every year before the commencement of the year and to report the actual amount of other income after the end of the year; (c) providing for the amount to be deducted under this section to be deducted in instalments from periodic payments to a former member or a beneficiary under this Act. 59. 2 (1) In this section,''.

Group No. 4 Mr. Harper (Calgary West), seconded by Mr. Silye (Calgary-Centre), moved Motion No. 39, That Bill C-85, in Clause 20, be amended by adding after line 38, on page 19, the following: `` ``beneficiary" means the spouse or child of a deceased former member; ``outside income deduction" means the same amount or percentage that, pursuant to the Income Tax Act would be deducted in a year from a payment to the former member or beneficiary under the Old Age Security Act, in respect of other personal or household income received, if the former member or beneficiary was entitled to receive such a payment during the year in question (2 ...[+++]) From the amount payable to a former member or beneficiary in each year under this Act shall be deducted an outside income deduction calculated in accordance with this section (3) The Governor in Council may make regulations (a) defining the other personal and household income to be taken into account for the purposes of this section, which is to be equivalent to that taken into account in calculating a deduction under the Old Age Security Act; (b) requiring a former member to report an estimate of other income for every year before the commencement of the year and to report the actual amount of other income after the end of the year; (c) providing for the amount to be deducted under this section to be deducted in instalments from periodic payments to a former member or a beneficiary under this Act. 59. 2 (1) In this section," .

Upper-middle-income households, those in the fourth quintile, allocated the highest proportion of their total incomes to interest: approximately 7%. Upper-middle-income households headed by 25- to 34-year-olds had the heaviest burden of debt, with interest payments equal to almost 10% of after-tax incomes.