|  
 
 
|  | Present ($)
 | Proposed ($)
 | % |   
| No dependent parent / grandparent
 
 |   
| Single | 100,001 | 108,001 | +8.0 |   
| Married | 200,001 | 216,001 | +8.0 |   
| Married + 1 child | 227,001 | 246,001 | +8.4 |   
| Married + 2 children | 254,001 | 276,001 | +8.7 |   
| Married + 3 children | 268,001 | 291,001 | +8.6 |   
| No dependent parent / grandparent and having incurred mortgage interest of $100,000 for  
residence
 
 |   
| Single | 100,001 | 208,001 | +108.0 |   
| Married | 200,001 | 316,001 | +58.0 |   
| Married + 1 child | 227,001 | 346,001 | +52.4 |   
| Married + 2 children | 254,001 | 376,001 | +48.0 |   
| Married + 3 children | 268,001 | 391,001 | +45.9 |   
| Including two dependent parents / grandparents
 
 |   
| Single | 154,001 | 168,001 | +9.1 |   
| Married | 254,001 | 276,001 | +8.7 |   
| Married + 1 child | 281,001 | 306,001 | +8.9 |   
| Married + 2 children | 308,001 | 336,001 | +9.1 |   
| Married + 3 children | 322,001 | 351,001 | +9.0 |   
| Including two dependent parents / grandparents both living with the  
taxpayer
 
 |   
| Single | 170,001 | 228,001 | +34.1 |   
| Married | 270,001 | 336,001 | +24.4 |   
| Married + 1 child | 297,001 | 366,001 | +23.2 |   
| Married + 2 children | 324,001 | 396,001 | +22.2 |   
| Married + 3 children | 338,001 | 411,001 | +21.6 |   
| Having incurred an expense of $60,000 for one dependent parent living  
in an elderly home
 
 |   
| Single | 127,001 | 168,001 | +32.3 |   
| Married | 227,001 | 276,001 | +21.6 |   
| Married + 1 child | 254,001 | 306,001 | +20.5 |   
| Married + 2 children | 281,001 | 336,001 | +19.6 |   
| Married + 3 children | 295,001 | 351,001 | +19.0 |   
| Including one dependent parent / grandparent and having incurred an  
expense of $30,000 in 1998-99 in attending a training course at  
an approved institution
 
 |   
| Single | 147,001 | 168,001 | +14.3 |   
| Married | 247,001 | 276,001 | +11.7 |   
| Married + 1 child | 274,001 | 306,001 | +11.7 |   
| Married + 2 children | 301,001 | 336,001 | +11.6 |   
| Married + 3 children | 315,001 | 351,001 | +11.4 |   
| Including one dependent parent / grandparent and living with the  
taxpayer and one disabled dependent brother / sister
 
 |   
| Single | 187,001 | 258,001 | +38.0 |   
| Married | 287,001 | 366,001 | +27.5 |   
| Married + 1 child | 314,001 | 396,001 | +26.1 |   
| Married + 2 children | 341,001 | 426,001 | +24.9 |   
| Married + 3 children | 355,001 | 441,001 | +24.2 |   
| Single parent with
 
 |   
| 1 child | 202,001 | 246,001 | +21.8 |   
| 2 children | 229,001 | 276,001 | +20.5 |   
| 3 children | 243,001 | 291,001 | +19.8 |  |