ON Toronto(1) 1237 928
ON Toronto(2) 749 562
ON Toronto(3) 682 512
ON Toronto(4) 946 710
ON Toronto(5) 1130 848
The notes (1 through 5) denote different areas of Toronto that you may reside.
The two amounts are for full (ie the larger number) and part (ie the smaller number).
The Post Living Differential (PLD) final methodology includes the following elements:
1. The intent of PLD is to stabilize the overall cost of living of CF members and their families residing in Canada to a maximum not exceeding the weighted average CF cost of living, namely the difference between the weighted average CF cost of living and the cost of living in the PLD area.
2. A PLD area is, as determined by DND in examining local circumstances, a location within the boundaries of a CF place of duty in Canada and may include a zone within a large metropolitan region (e.g., Vancouver, Toronto, Montreal and environs).
3. The cost of living will be based on a representative CF household defined as:
gross household income based on the weighted average Corporal salary and a representative CF spousal income derived from the latest available Canadian census data. The most recent available data is from the 1996 Census and establishes the CF spousal income, on average, at approximately $1000 per month in year 2000 dollars;
family size as determined from the CF personnel records or periodic surveys of CF members. Current representative family size of three persons is derived from the 1998 CF Household Survey; and
the proportional distribution of homeowners versus renters as determined from CF personnel records or periodic surveys of CF members.
4. The household expenditure pattern, including the category weightings, will be based on the Canadian average for a household of similar income and family size, as described in the Statistics Canada Family Expenditure Survey (FAMEX).
5. Cost of living differences will be determined by the pricing of a representative selection of the items in the FAMEX and any additional items determined by DND as being necessary to meet the CF requirement. As a minimum, the data collected and representative items priced will provide sufficient indication of spatial differences in expenditure by the representative household in the following categories:
income tax - the total combined federal and provincial income tax paid annually;
transportation - total annual cost;
rent for renters and mortgage interest for homeowners;
property (real estate) tax for homeowners;
home maintenance cost for homeowners;
goods and services, to include:
(1) food items (consumed at home and away from home);
(3) household items, including furniture;
(4) personal care;
(5) medical and dental care;
(6) domestic services, including child-care;
(7) recreation; and
(8) alcohol and tobacco.
expenditure on sales tax, if not included in the pricing of relevant items; and
miscellaneous items, to include expenditures not included elsewhere (e.g., education costs and lotteries) and savings and investments.
6. Homeowner costs will be based on:
the home size indicated by the Canadian average expenditure profile;
home purchases for the last 12 months (12 months may be expanded for locations where there is insufficient real estate market activity for meaningful analysis);
the rolling average interest rate for a five-year closed mortgage; and
a 20% down-payment.
7. PLD rates will be calculated annually using the current three-year rolling average and the CF weighted average, computing the differentials between location costs and the CF weighted average, and adding an increment to offset the income tax paid on the PLD allowance. Data will be collected in the January to April period with rates calculated in May and entered into the pay system in and announced in June. New rates will be implemented to coincide with the approved posting season (July/August) with the tentative effective date of 1 July.
8. The income tax increment included in the calculated PLD rate will be based on the estimated marginal tax determined from using the second from lowest federal income tax rate, published by CCRA, combined with the associated provincial tax rate excluding grants or surcharges.
9. With the incorporation of the three-year rolling average (Para 7 above), and the approval of the final methodology, the PLD rate cap imposed on higher cost of living areas is no longer necessary and is, therefore, removed.
10. A reduced PLD of 75% will be paid to a member sharing a principal residence with another CF member who is entitled to PLD.
11. Where warranted, the Minister of National Defence may prescribe measures to maintain programme affordability.