Canadian Ownership and Control Determination Regulations, 1984 (SOR/84-431)
Full Document:
Regulations are current to 2025-11-20
SCHEDULE II(s. 48)
TABLE ILife Tables, Canada, 1970-72 Published by Statistics Canada in connection with the 1971 Census of Canada.
Males
| Age | Complete Life Expectancy |
|---|---|
| 0 | 69.34 |
| 1 | 69.76 |
| 2 | 68.86 |
| 3 | 67.91 |
| 4 | 66.97 |
| 5 | 66.02 |
| 6 | 65.06 |
| 7 | 64.09 |
| 8 | 63.12 |
| 9 | 62.14 |
| 10 | 61.17 |
| 11 | 60.19 |
| 12 | 59.22 |
| 13 | 58.24 |
| 14 | 57.28 |
| 15 | 56.33 |
| 16 | 55.39 |
| 17 | 54.46 |
| 18 | 53.53 |
| 19 | 52.62 |
| 20 | 51.71 |
| 21 | 50.80 |
| 22 | 49.89 |
| 23 | 48.98 |
| 24 | 48.07 |
| 25 | 47.16 |
| 26 | 46.23 |
| 27 | 45.30 |
| 28 | 44.37 |
| 29 | 43.44 |
| 30 | 42.50 |
| 31 | 41.56 |
| 32 | 40.63 |
| 33 | 39.69 |
| 34 | 38.76 |
| 35 | 37.83 |
| 36 | 36.90 |
| 37 | 35.97 |
| 38 | 35.05 |
| 39 | 34.13 |
| 40 | 33.22 |
| 41 | 32.32 |
| 42 | 31.42 |
| 43 | 30.53 |
| 44 | 29.65 |
| 45 | 28.77 |
| 46 | 27.90 |
| 47 | 27.04 |
| 48 | 26.19 |
| 49 | 25.35 |
| 50 | 24.52 |
| 51 | 23.71 |
| 52 | 22.91 |
| 53 | 22.11 |
| 54 | 21.34 |
| 55 | 20.57 |
| 56 | 19.82 |
| 57 | 19.08 |
| 58 | 18.35 |
| 59 | 17.64 |
| 60 | 16.95 |
| 61 | 16.27 |
| 62 | 15.61 |
| 63 | 14.96 |
| 64 | 14.33 |
| 65 | 13.72 |
| 66 | 13.12 |
| 67 | 12.54 |
| 68 | 11.98 |
| 69 | 11.43 |
| 70 | 10.90 |
| 71 | 10.38 |
| 72 | 9.88 |
| 73 | 9.39 |
| 74 | 8.92 |
| 75 | 8.47 |
| 76 | 8.02 |
| 77 | 7.60 |
| 78 | 7.19 |
| 79 | 6.79 |
| 80 | 6.41 |
| 81 | 6.05 |
| 82 | 5.70 |
| 83 | 5.36 |
| 84 | 5.04 |
| 85 | 4.74 |
| 86 | 4.45 |
| 87 | 4.17 |
| 88 | 3.91 |
| 89 | 3.67 |
| 90 | 3.43 |
| 91 | 3.21 |
| 92 | 3.00 |
| 93 | 2.81 |
| 94 | 2.62 |
| 95 | 2.45 |
| 96 | 2.28 |
| 97 | 2.13 |
| 98 | 1.98 |
| 99 | 1.84 |
| 100 | 1.71 |
| 101 | 1.58 |
| 102 | 1.47 |
| 103 | 1.34 |
| 104 | 1.19 |
| 105 | 1.07 |
| 106 | .83 |
| 107 | .50 |
Females
| Age | Complete Life Expectancy |
|---|---|
| 0 | 76.36 |
| 1 | 76.56 |
| 2 | 75.64 |
| 3 | 74.70 |
| 4 | 73.74 |
| 5 | 72.79 |
| 6 | 71.82 |
| 7 | 70.85 |
| 8 | 69.87 |
| 9 | 68.89 |
| 10 | 67.91 |
| 11 | 66.93 |
| 12 | 65.95 |
| 13 | 64.97 |
| 14 | 63.99 |
| 15 | 63.02 |
| 16 | 62.05 |
| 17 | 61.08 |
| 18 | 60.11 |
| 19 | 59.15 |
| 20 | 58.18 |
| 21 | 57.21 |
| 22 | 56.25 |
| 23 | 55.28 |
| 24 | 54.31 |
| 25 | 53.34 |
| 26 | 52.37 |
| 27 | 51.40 |
| 28 | 50.44 |
| 29 | 49.47 |
| 30 | 48.51 |
| 31 | 47.54 |
| 32 | 46.58 |
| 33 | 45.62 |
| 34 | 44.67 |
| 35 | 43.71 |
| 36 | 42.76 |
| 37 | 41.81 |
| 38 | 40.87 |
| 39 | 39.92 |
| 40 | 38.99 |
| 41 | 38.05 |
| 42 | 37.13 |
| 43 | 36.20 |
| 44 | 35.28 |
| 45 | 34.37 |
| 46 | 33.45 |
| 47 | 32.55 |
| 48 | 31.65 |
| 49 | 30.75 |
| 50 | 29.86 |
| 51 | 28.98 |
| 52 | 28.11 |
| 53 | 27.24 |
| 54 | 26.38 |
| 55 | 25.53 |
| 56 | 24.68 |
| 57 | 23.85 |
| 58 | 23.02 |
| 59 | 22.20 |
| 60 | 21.39 |
| 61 | 20.58 |
| 62 | 19.79 |
| 63 | 19.01 |
| 64 | 18.23 |
| 65 | 17.47 |
| 66 | 16.72 |
| 67 | 15.98 |
| 68 | 15.26 |
| 69 | 14.55 |
| 70 | 13.85 |
| 71 | 13.71 |
| 72 | 12.51 |
| 73 | 11.86 |
| 74 | 11.24 |
| 75 | 10.63 |
| 76 | 10.03 |
| 77 | 9.46 |
| 78 | 8.91 |
| 79 | 8.38 |
| 80 | 7.88 |
| 81 | 7.39 |
| 82 | 6.93 |
| 83 | 6.48 |
| 84 | 6.06 |
| 85 | 5.67 |
| 86 | 5.29 |
| 87 | 4.93 |
| 88 | 4.60 |
| 89 | 4.28 |
| 90 | 3.99 |
| 91 | 3.71 |
| 92 | 3.45 |
| 93 | 3.20 |
| 94 | 2.97 |
| 95 | 2.76 |
| 96 | 2.56 |
| 97 | 2.37 |
| 98 | 2.20 |
| 99 | 2.04 |
| 100 | 1.89 |
| 101 | 1.74 |
| 102 | 1.61 |
| 103 | 1.48 |
| 104 | 1.36 |
| 105 | 1.25 |
| 106 | 1.15 |
| 107 | .94 |
| 108 | .83 |
| 109 | .50 |
TABLE IIPresent value of life annuities (present value of life interest) of $1.00 per annum payable annually in arrears for life. Interest rate is at 12.3% per annum, compounded annually.
Males
| Age | Value of Life Annuity |
|---|---|
| 0 | 7.906649 |
| 1 | 8.060559 |
| 2 | 8.063661 |
| 3 | 8.064012 |
| 4 | 8.063579 |
| 5 | 8.061799 |
| 6 | 8.058875 |
| 7 | 8.054849 |
| 8 | 8.049772 |
| 9 | 8.043512 |
| 10 | 8.036388 |
| 11 | 8.028387 |
| 12 | 8.019677 |
| 13 | 8.010448 |
| 14 | 8.001286 |
| 15 | 7.992937 |
| 16 | 7.985505 |
| 17 | 7.979197 |
| 18 | 7.973603 |
| 19 | 7.968444 |
| 20 | 7.963779 |
| 21 | 7.959302 |
| 22 | 7.954759 |
| 23 | 7.949865 |
| 24 | 7.944110 |
| 25 | 7.936917 |
| 26 | 7.927824 |
| 27 | 7.916777 |
| 28 | 7.903811 |
| 29 | 7.889156 |
| 30 | 7.872786 |
| 31 | 7.854582 |
| 32 | 7.834503 |
| 33 | 7.812406 |
| 34 | 7.788228 |
| 35 | 7.761799 |
| 36 | 7.732839 |
| 37 | 7.701493 |
| 38 | 7.667553 |
| 39 | 7.631340 |
| 40 | 7.592563 |
| 41 | 7.551357 |
| 42 | 7.507504 |
| 43 | 7.460940 |
| 44 | 7.411317 |
| 45 | 7.358427 |
| 46 | 7.301939 |
| 47 | 7.242028 |
| 48 | 7.178704 |
| 49 | 7.112072 |
| 50 | 7.042248 |
| 51 | 6.969096 |
| 52 | 6.892645 |
| 53 | 6.812844 |
| 54 | 6.729373 |
| 55 | 6.642053 |
| 56 | 6.550601 |
| 57 | 6.455153 |
| 58 | 6.356064 |
| 59 | 6.253673 |
| 60 | 6.148043 |
| 61 | 6.039190 |
| 62 | 5.927450 |
| 63 | 5.812811 |
| 64 | 5.695410 |
| 65 | 5.575102 |
| 66 | 5.451785 |
| 67 | 5.325797 |
| 68 | 5.197453 |
| 69 | 5.066556 |
| 70 | 4.933165 |
| 71 | 4.797063 |
| 72 | 4.658626 |
| 73 | 4.518371 |
| 74 | 4.376352 |
| 75 | 4.232206 |
| 76 | 4.085940 |
| 77 | 3.938097 |
| 78 | 3.789607 |
| 79 | 3.640851 |
| 80 | 3.491596 |
| 81 | 3.342315 |
| 82 | 3.193567 |
| 83 | 3.045967 |
| 84 | 2.900071 |
| 85 | 2.755905 |
| 86 | 2.613755 |
| 87 | 2.473670 |
| 88 | 2.336623 |
| 89 | 2.203130 |
| 90 | 2.072538 |
| 91 | 1.945514 |
| 92 | 1.821935 |
| 93 | 1.701961 |
| 94 | 1.586537 |
| 95 | 1.474309 |
| 96 | 1.367327 |
| 97 | 1.263813 |
| 98 | 1.163092 |
| 99 | 1.064964 |
| 100 | .972385 |
| 101 | .879008 |
| 102 | .796245 |
| 103 | .704536 |
| 104 | .582388 |
| 105 | .494908 |
| 106 | .296824 |
Females
| Age | Value of Life Annuity |
|---|---|
| 0 | 7.965058 |
| 1 | 8.085033 |
| 2 | 8.089925 |
| 3 | 8.091642 |
| 4 | 8.092466 |
| 5 | 8.093024 |
| 6 | 8.093005 |
| 7 | 8.092152 |
| 8 | 8.090545 |
| 9 | 8.088371 |
| 10 | 8.085836 |
| 11 | 8.082990 |
| 12 | 8.079701 |
| 13 | 8.076285 |
| 14 | 8.072819 |
| 15 | 8.069297 |
| 16 | 8.065992 |
| 17 | 8.062743 |
| 18 | 8.059559 |
| 19 | 8.055985 |
| 20 | 8.052157 |
| 21 | 8.047673 |
| 22 | 8.042730 |
| 23 | 8.037087 |
| 24 | 8.030934 |
| 25 | 8.023931 |
| 26 | 8.016250 |
| 27 | 8.007808 |
| 28 | 7.998511 |
| 29 | 7.988344 |
| 30 | 7.977387 |
| 31 | 7.965448 |
| 32 | 7.952590 |
| 33 | 7.938792 |
| 34 | 7.923751 |
| 35 | 7.907591 |
| 36 | 7.890171 |
| 37 | 7.871427 |
| 38 | 7.851377 |
| 39 | 7.829857 |
| 40 | 7.806869 |
| 41 | 7.782318 |
| 42 | 7.756191 |
| 43 | 7.728201 |
| 44 | 7.698202 |
| 45 | 7.666033 |
| 46 | 7.631421 |
| 47 | 7.594330 |
| 48 | 7.554717 |
| 49 | 7.512535 |
| 50 | 7.467729 |
| 51 | 7.420145 |
| 52 | 7.369608 |
| 53 | 7.316103 |
| 54 | 7.259250 |
| 55 | 7.198799 |
| 56 | 7.134559 |
| 57 | 7.066221 |
| 58 | 6.993794 |
| 59 | 6.916839 |
| 60 | 6.834950 |
| 61 | 6.747842 |
| 62 | 6.655368 |
| 63 | 6.557714 |
| 64 | 6.454654 |
| 65 | 6.345844 |
| 66 | 6.231162 |
| 67 | 6.110653 |
| 68 | 5.984646 |
| 69 | 5.853192 |
| 70 | 5.715763 |
| 71 | 5.572399 |
| 72 | 5.423544 |
| 73 | 5.270060 |
| 74 | 5.112078 |
| 75 | 4.949419 |
| 76 | 4.782266 |
| 77 | 4.611469 |
| 78 | 4.438289 |
| 79 | 4.263534 |
| 80 | 4.087167 |
| 81 | 3.909647 |
| 82 | 3.732052 |
| 83 | 3.555377 |
| 84 | 3.380387 |
| 85 | 3.207310 |
| 86 | 3.036312 |
| 87 | 2.868308 |
| 88 | 2.703934 |
| 89 | 2.543836 |
| 90 | 2.387853 |
| 91 | 2.236095 |
| 92 | 2.088903 |
| 93 | 1.947038 |
| 94 | 1.810253 |
| 95 | 1.678872 |
| 96 | 1.552312 |
| 97 | 1.430415 |
| 98 | 1.314481 |
| 99 | 1.203993 |
| 100 | 1.098564 |
| 101 | .996374 |
| 102 | .899232 |
| 103 | .805828 |
| 104 | .709339 |
| 105 | .629385 |
| 106 | .554958 |
| 107 | .384928 |
| 108 | .296824 |
TABLE IIIPresent value of annuity certain (annuity for term certain) of $1.00 per annum payable annually in arrears. Interest rate is at 12.3% per annum, compounded annually.
| No. of Years | Value of Annuity Certain |
|---|---|
| 1 | .890472 |
| 2 | 1.683412 |
| 3 | 2.389503 |
| 4 | 3.018258 |
| 5 | 3.578146 |
| 6 | 4.076710 |
| 7 | 4.520668 |
| 8 | 4.916000 |
| 9 | 5.268032 |
| 10 | 5.581507 |
| 11 | 5.860647 |
| 12 | 6.109214 |
| 13 | 6.330556 |
| 14 | 6.527654 |
| 15 | 6.703165 |
| 16 | 6.859452 |
| 17 | 6.998622 |
| 18 | 7.122548 |
| 19 | 7.232901 |
| 20 | 7.331168 |
| 21 | 7.418671 |
| 22 | 7.496591 |
| 23 | 7.565976 |
| 24 | 7.627761 |
| 25 | 7.682779 |
| 26 | 7.731771 |
| 27 | 7.775397 |
| 28 | 7.814245 |
| 29 | 7.848838 |
| 30 | 7.879642 |
| 31 | 7.907072 |
| 32 | 7.931498 |
| 33 | 7.953248 |
| 34 | 7.972617 |
| 35 | 7.989863 |
| 36 | 8.005221 |
| 37 | 8.018897 |
| 38 | 8.031075 |
| 39 | 8.041919 |
| 40 | 8.051575 |
| 41 | 8.060174 |
| 42 | 8.067830 |
| 43 | 8.074649 |
| 44 | 8.080720 |
| 45 | 8.086127 |
| 46 | 8.090941 |
| 47 | 8.093228 |
| 48 | 8.099045 |
| 49 | 8.102445 |
| 50 | 8.105472 |
| 51 | 8.108167 |
| 52 | 8.110567 |
| 53 | 8.112705 |
| 54 | 8.114608 |
| 55 | 8.116303 |
| 56 | 8.117812 |
| 57 | 8.119156 |
| 58 | 8.120352 |
| 59 | 8.121418 |
| 60 | 8.122367 |
| 61 | 8.123212 |
| 62 | 8.123964 |
| 63 | 8.124634 |
| 64 | 8.125231 |
| 65 | 8.125762 |
| 66 | 8.126235 |
| 67 | 8.126656 |
| 68 | 8.127032 |
| 69 | 8.127366 |
| 70 | 8.127663 |
| 71 | 8.127928 |
| 72 | 8.128164 |
| 73 | 8.128374 |
| 74 | 8.128561 |
| 75 | 8.128727 |
| 76 | 8.128876 |
| 77 | 8.129008 |
| 78 | 8.129125 |
| 79 | 8.129230 |
| 80 | 8.129323 |
| 81 | 8.129406 |
| 82 | 8.129480 |
| 83 | 8.129546 |
| 84 | 8.129605 |
| 85 | 8.129657 |
| 86 | 8.129703 |
| 87 | 8.129745 |
| 88 | 8.129782 |
| 89 | 8.129814 |
| 90 | 8.129844 |
| 91 | 8.129870 |
| 92 | 8.129893 |
| 93 | 8.129914 |
| 94 | 8.129932 |
| 95 | 8.129948 |
| 96 | 8.129963 |
| 97 | 8.129976 |
| 98 | 8.129987 |
| 99 | 8.129998 |
| 100 | 8.130007 |
TABLE IVPresent value of $1.00 due at the end of the number of years indicated (present value of deferred gifts). Interest rate is at 12.3% per annum, compounded annually.
| No. of Years | Value of Annuity Certain |
|---|---|
| 1 | .890472 |
| 2 | .792940 |
| 3 | .706091 |
| 4 | .628754 |
| 5 | .559888 |
| 6 | .498565 |
| 7 | .443958 |
| 8 | .395332 |
| 9 | .352032 |
| 10 | .313475 |
| 11 | .279140 |
| 12 | .248567 |
| 13 | .221342 |
| 14 | .197099 |
| 15 | .175511 |
| 16 | .156287 |
| 17 | .139170 |
| 18 | .123927 |
| 19 | .110353 |
| 20 | .098266 |
| 21 | .087503 |
| 22 | .077919 |
| 23 | .069385 |
| 24 | .061785 |
| 25 | .055018 |
| 26 | .048992 |
| 27 | .043626 |
| 28 | .038848 |
| 29 | .034593 |
| 30 | .030804 |
| 31 | .027430 |
| 32 | .024426 |
| 33 | .021750 |
| 34 | .019368 |
| 35 | .017247 |
| 36 | .015358 |
| 37 | .013676 |
| 38 | .012178 |
| 39 | .010844 |
| 40 | .009656 |
| 41 | .008599 |
| 42 | .007657 |
| 43 | .006818 |
| 44 | .006071 |
| 45 | .005406 |
| 46 | .004814 |
| 47 | .004287 |
| 48 | .003817 |
| 49 | .003399 |
| 50 | .003027 |
| 51 | .002695 |
| 52 | .002400 |
| 53 | .002137 |
| 54 | .001903 |
| 55 | .001695 |
| 56 | .001509 |
| 57 | .001344 |
| 58 | .001197 |
| 59 | .001066 |
| 60 | .000949 |
| 61 | .000845 |
| 62 | .000752 |
| 63 | .000670 |
| 64 | .000597 |
| 65 | .000531 |
| 66 | .000473 |
| 67 | .000421 |
| 68 | .000375 |
| 69 | .000334 |
| 70 | .000297 |
| 71 | .000265 |
| 72 | .000236 |
| 73 | .000210 |
| 74 | .000187 |
| 75 | .000167 |
| 76 | .000148 |
| 77 | .000132 |
| 78 | .000118 |
| 79 | .000105 |
| 80 | .000093 |
| 81 | .000083 |
| 82 | .000074 |
| 83 | .000066 |
| 84 | .000059 |
| 85 | .000052 |
| 86 | .000046 |
| 87 | .000041 |
| 88 | .000037 |
| 89 | .000033 |
| 90 | .000029 |
| 91 | .000026 |
| 92 | .000023 |
| 93 | .000021 |
| 94 | .000018 |
| 95 | .000016 |
| 96 | .000015 |
| 97 | .000013 |
| 98 | .000012 |
| 99 | .000010 |
| 100 | .000009 |
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