SCHEDULE 1 (Subsections 11.1(2) and 113.1(5) and (6), paragraph 113.1(11.05)(b) and subsections 113.1(11.15) and (12))
 | For Employees | For Employers | For Self-employed Persons | 
|---|
| Year | (%) | (%) | (%) | 
|---|
| 1987 | 1.9 | 1.9 | 3.8 | 
|---|
| 1988 | 2.0 | 2.0 | 4.0 | 
|---|
| 1989 | 2.1 | 2.1 | 4.2 | 
|---|
| 1990 | 2.2 | 2.2 | 4.4 | 
|---|
| 1991 | 2.3 | 2.3 | 4.6 | 
|---|
| 1992 | 2.4 | 2.4 | 4.8 | 
|---|
| 1993 | 2.5 | 2.5 | 5.0 | 
|---|
| 1994 | 2.6 | 2.6 | 5.2 | 
|---|
| 1995 | 2.7 | 2.7 | 5.4 | 
|---|
| 1996 | 2.8 | 2.8 | 5.6 | 
|---|
| 1997 | 3.0 | 3.0 | 6.0 | 
|---|
| 1998 | 3.2 | 3.2 | 6.4 | 
|---|
| 1999 | 3.5 | 3.5 | 7.0 | 
|---|
| 2000 | 3.9 | 3.9 | 7.8 | 
|---|
| 2001 | 4.3 | 4.3 | 8.6 | 
|---|
| 2002 | 4.7 | 4.7 | 9.4 | 
|---|
| 2003 and each subsequent year | 4.95 | 4.95 | 9.9 | 
|---|
  - R.S., 1985, c. 30 (2nd Supp.), s. 60
 
  - 1991, c. 44, s. 28
 
  - SOR/91-455
 
  - 1997, c. 40, s. 98
 
  - 2016, c. 14, ss. 54, 55