• Shading Out Point (SOP)

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The SOP relative to a payee’s WFT is calculated as follows:

    Multiply WFT by 0.1 and divide the result by 0.0850. Ignore any cents in the result.

    Example

    Payee has shown six dependent children at question 12 and scale 2 is applied:

    WFT = ([3,007 × 6] + 32,743) ÷ 52

    WFT = 976.6346 or $976.63 (rounded to the nearest cent)

    SOP = (WFT × 0.1) ÷ 0.0850

    SOP = ($976.63 × 0.1) ÷ 0.0850

    SOP = 1,148.9765 or $1,148 (ignoring cents)

    End of example
    Last modified: 17 Jun 2014QC 25920