Each year, certain personal income tax and benefit amounts are indexed to inflation using the Consumer Price Index
data as reported by Statistics Canada.

Increases to tax bracket thresholds, amounts relating to non-refundable credits, and most other amounts will take
effect on January 1, 2010. However, increases to the Canada Child Tax Benefit (including the National Child Benefit
Supplement and the Child Disability Benefit) and the goods and services tax credit will take effect on July 1, 2010,
to coincide with the beginning of the program year for payment of these benefits