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Individuals who own (alone or together with their spouse) financial assets exceeding $1,000,000.00 CDN$. Financial assets are defined as:
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Cash |
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Securities |
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Insurance contracts or |
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Aggregate deposits net of any related liabilities. |
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Individuals with a net income exceeding $200,000.00 CDN$ (before taxes) in each of the two most recent years calander years and who have a reasonable expectation of exceeding the same net income level in the current year. |
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Individuals with a net income (combined with spouse income) exceeding $300,000.00 CDN$ (before taxes) in in each of the two most recent calander years and who have a reasonable expectation of exceeding the same net income level in the current year. |
