This package contains an English and French version.
Each excel file has two tables:
- Table 1 - Low income cut-offs (1992 base) after tax
- Table 2 - Low income cut-offs (1992 base) before tax
Includes size of family unit: 1 person, 2 persons, 3 persons, 4 persons, 5 persons, 6 persons, 7 or more persons.
1. Source: Income Statistics Division, Statistics Canada
2. The low income cut-offs after tax (LICO-AT) are income thresholds below which a family will likely devote a larger share of its after-tax income on the necessities of food, shelter and clothing than the average family. The approach is essentially to estimate an income threshold at which families are expected to spend 20 percentage points more than the average family on food, shelter and clothing, based on the 1992 Family Expenditures Survey. LICOs are calculated in this manner for seven family sizes and five community sizes.
3. The low income cut-offs before tax (LICO-BT) are income thresholds below which a family will likely devote a larger share of its before-tax income on the necessities of food, shelter and clothing than the average family. The approach is essentially to estimate an income threshold at which families are expected to spend 20 percentage points more than the average family on food, shelter and clothing, based on the 1992 Family Expenditures Survey. LICOs are calculated in this manner for seven family sizes and five community sizes.
4. Rural areas: includes communities with a population of less than 1,000 or with a population density less than 400 persons per square kilometer that are located outside Census metropolitan areas (CMAs) or Census agglomerations (CAs). Population under 30,000 : CAs below 30,000 and population centres below 10,000 persons. Population 30,000 to 99,999 : CAs between 30,000 and 99,999 persons. Population 100,000 to 499,999: CMAs between 100,000 and 499,999. Population 500,000 and over: CMAs with 500,000 or more persons.