Canada Disability Benefit Regulations — 6
Calculation of monthly benefit 6 (1) The benefit that is payable to a beneficiary for any month for which they are eligible to receive a benefit in a payment period is the amount — rounded to the nearest cent or, if the amount is equidistant from two cents, to the higher of them — determined by the formula (($2,400 × A) − B) ÷ 12 where A is the indexing factor for the payment period, calculated in accordance with subsection (5); and B is the reduction based on income, calculated in accordance with whichever of subsections (2) to (4) applies to the beneficiary on the last day of the month that precedes the applicable month. Reduction — single beneficiary (2) If the beneficiary does not have a cohabiting spouse or common-law partner, the reduction based on income is the greater of zero and the amount determined by the formula 20% × (C − D − ($23,000 × A)) where C is the beneficiary’s adjusted income for the last taxation year that ended before the beginning of the payment period, without taking into account the income of the person who was their cohabiting spouse or common-law partner, if any, at the end of that year; D is the lesser of (a) the beneficiary’s working income for the last taxation year that ended before the beginning of the payment period, and (b) the product of $10,000 and the indexing factor for the payment period, calculated in accordance with subsection (5); and A is the indexing factor for the payment period, calculated in accordance with subsection (5). Reduction — non-beneficiary spouse or partner (3) If the beneficiary has a cohabiting spouse or common-law partner who is not a beneficiary, the reduction based on income is the greater of zero and the amount determined by the formula 20% × (E − F − ($32,500 × A)) where E is the beneficiary’s adjusted income for the last taxation year that ended before the beginning of the payment period or, if their current cohabiting spouse or common-law partner was not their cohabiting spouse or common-law partner at the end of that year, the amount that would have been the beneficiary’s adjusted income if their current cohabiting spouse or common-law partner had been their cohabiting spouse or common-law partner at the end of that year; F is the lesser of (a) the sum of the beneficiary’s working income for the last taxation year that ended before the beginning of the payment period and that of their cohabiting spouse or common-law partner, and (b) the product of $14,000 and the indexing factor for the payment period, calculated in accordance with subsection (5); and A is the indexing factor for the payment period, calculated in accordance with subsection (5). Reduction — beneficiary spouse or partner (4) If the beneficiary has a cohabiting spouse or common-law partner who is also a beneficiary, the reduction based on income is the greater of zero and the amount determined by the formula 10% × (E − F − ($32,500 × A)) where E is the beneficiary’s adjusted income for the last taxation year that ended before the beginning of the payment period or, if their current cohabiting spouse or common-law partner was not their cohabiting spouse or common-law partner at the end of that year, the amount that would have been the beneficiary’s adjusted income if their current cohabiting spouse or common-law partner had been their cohabiting spouse or common-law partner at the end of that year; F is the lesser of (a) the sum of the beneficiary’s working income for the last taxation year that ended before the beginning of the payment period and that of their cohabiting spouse or common-law partner, and (b) the product of $14,000 and the indexing factor for the payment period, calculated in accordance with subsection (5); and A is the indexing factor for the payment period, calculated in accordance with subsection (5). Indexing factor (5) The indexing factor for a payment period is the amount determined by the formula CPI max ÷ CPI 2024 where CPI max is the highest Consumer Price Index for any