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					    Federal, Provincial and Territorial Personal Tax Credits (excluding Quebec) -- Effective January 1, 2006

                                    INFORMATION NOTICE TO EMPLOYEES

The purpose of this notice is to provide you with information concerning the federal, provincial and territorial personal
tax credits (excluding Quebec) for the 2006 taxation year.
Many of the personal tax credit amounts on the federal, provincial and territorial “Personal Tax Credits Return” (TD1)
forms have been indexed for 2006. Indexing means that certain personal tax credit amounts will increase based on
changes to the Consumer Price Index (CPI). For example, the federal indexing factor for 2006 is 2.2%. To calculate the
indexed federal personal tax credit amounts for 2006, multiply the appropriate 2005 personal tax credit amounts by
1.022.

The Canada Revenue Agency (CRA) has announced that the following personal tax credit amounts have been indexed by
2.2% for the 2006 taxation year. The 2006 TD1 form will be revised to include these changes to the personal tax credit
amounts as well as changes to certain line descriptions. This form will be available at district taxation offices and at the
following CRA Web site: http://www.cra-arc.gc.ca/menu/AFAF_T_TD-e.html - ti
                            Federal Personal Tax Credit Amounts (indexing factor 2.2%)
                                    Amount Effective           Revised amount effective           Amount Effective
                                     January 1, 2005           January 1, 2005 as per             January 1, 2006
                                                               Economic Statement and
                                                               Fiscal Update of
                                                               November 14, 2005
 Basic personal amount                               $8,148                         $8,648                         $9,039
 Age amount                            maximum of $3,979              maximum of $3,979              maximum of $4,066
 Disability amount                     maximum of $6,596              maximum of $6,596              maximum of $6,741
 Spouse or common-law                  maximum of $6,919              maximum of $7,344              maximum of $7,675
 partner amount
 Amount for an eligible                maximum of $6,919              maximum of $7,344              maximum of $7,675
 dependant
 Caregiver amount                      maximum of $3,848              maximum of $3,848              maximum of $3,933
 Amount for infirm                     maximum of $3,848              maximum of $3,848              maximum of $3,933
 dependants age 18 or older

PROVINCIAL AND TERRITORIAL PERSONAL TAX CREDITS
Effective January 1, 2006, the following non-refundable personal tax credit amounts can be claimed by employees based
on their province/territory of employment. Some personal tax credit amounts have been indexed for the 2006 taxation
year. Each provincial and territorial TD1 form will be revised to include these changes to the personal tax credit amounts.
These forms will be available at district taxation offices and at the following CRA Web site:
http://www.cra-arc.gc.ca/menu/AFAF_T_TD-e.html - ti
New Brunswick
New Brunswick has announced that the following personal tax credits will be indexed by 1.% for 2006.
                         Provincial Personal Tax Credit Amounts (indexing factor 2.2%)
                                                        Amount Effective                        Amount Effective
                                                         January 1, 2005                         January 1, 2006
 Basic personal amount                                                         $7,888                          $8,061
 Age amount                                                      maximum of $3,851                  maximum of $3,936
 Disability amount                                               maximum of $6,386                  maximum of $6,526
 Spouse or common-law partner amount                             maximum of $6,698                  maximum of $6,845
 Amount for an eligible dependant                                maximum of $6,698                  maximum of $6,845
 Caregiver amount                                                maximum of $3,725                  maximum of $3,807
 Amount for infirm dependants age 18 or                          maximum of $3,726                  maximum of $3,807
 older
Alberta
Alberta has announced that the following personal tax credits will be indexed by 1.9% for 2006.
                                          Provincial Personal Tax Credit Amounts (indexing factor 1.9%)
                                                                   Amount Effective                                Amoun
                                                                    January 1, 2005                                 Janua

 Basic personal amount                                                                      $14,523
 Age amount                                                                     maximum of $4,074
 Pension income amount                                                                          $1,126
 Tuition and education amounts (full-time)                                                       $450
 Tuition and education amounts (part-time)                                                       $135
 Disability amount                                                              maximum of $6,755
 Spouse or common-law partner amount                                           maximum of $14,523
 Amount for an eligible dependant                                              maximum of $14,523
 Caregiver amount                                                               maximum of $3,940
 Amount for infirm dependants age 18 or older                                   maximum of $3,940
Ontario
Ontario has announced that the following personal tax credits will be indexed by 2.2% for 2006.
   Provincial Personal Tax Credit Amounts (indexing factor 2.2%)
                            Amount Effective          Amount Effective
                            January 1, 2005          January 1, 2006
 Basic personal amount                   $8,196                   $8,377
 Age amount                 maximum of $4,002       maximum of $4,090
 Pension income                          $1,133                   $1,158
 amount
 Tuition and education                     $441                    $451
 amounts (full-time)
 Tuition and education                     $132                    $135
 amounts (part-time)
 Disability amount          maximum of $6,662       maximum of $6,768
 Spouse or                  maximum of $6,960       maximum of $7,113
 common-law partner
 amount
 Amount for an eligible     maximum of $6,960       maximum of $7,113
 dependant
 Caregiver amount           maximum of $3,863       maximum of $3,948
 Amount for infirm          maximum of $3,863       maximum of $3,948
 dependants age 18 or
 older
Saskatchewan
Saskatchewan has announced that the following personal tax credits will be indexed by 2.2% for 2006.
                Provincial Personal Tax Credit Amounts (indexing factor 2.2%)
                                        Amount Effective                   Amount Effective
                                         January 1, 200                     January 1, 2006


 Basic personal amount                                   $8,404                           $8,589
 Age amount                                 maximum of $3,979                  maximum of $4,066
 Senior supplementary amount                             $1,051                           $1,074
 Disability amount                          maximum of $6,596                  maximum of $6,741
 Spouse or common-law partner               maximum of $8,404                  maximum of $8,589
 amount
 Amount for an eligible                     maximum of $8,404                  maximum of $8,589
 dependant
 Child amount                                            $2,626                           $2,684
 Caregiver amount                           maximum of $3,848                  maximum of $3,933
 Amount for infirm dependants               maximum of $3,848                  maximum of $3,933
 age 18 or older
Manitoba
Manitoba has announced that the following personal tax credit will be revised for 2006.
                                      Provincial Personal Tax Credit Amount
                                                  Amount Effective                        Amount Effective
                                                   January 1, 2005                         January 1, 2006


 Basic personal amount                                              $7,634.00                              $7,734.00
British Columbia
British Columbia has announced that the following personal tax credits will be indexed by 2.1% for 2006.
                Provincial Personal Tax Credit Amounts (indexing factor 2.1%)
                                        Amount Effective                  Amount Effective
                                        January 1, 2005                    January 1, 2006

 Basic personal amount                                     $8,676                           $8,858
 Age amount                                  maximum of $3,891                  maximum of $3,972
 Disability amount                           maximum of $6,507                  maximum of $6,644
 Spouse or common-law partner                maximum of $7,429                  maximum of $7,585
 amount
 Amount for an eligible                      maximum of $7,429                  maximum of $7,585
 dependant
 Caregiver amount                            maximum of $3,796                  maximum of $3,877
 Amount for infirm dependants                maximum of $3,797                  maximum of $3,876
 age 18 or older
Yukon
Yukon has announced that the following personal tax credits will be indexed by 2.2% for 2006.
                Territorial Personal Tax Credit amounts (indexing factor 2.2%)
                                        Amount Effective                  Amount Effective
                                         January 1, 2005                   January 1, 2006
 Basic personal amount                                     $8,148                           $8,328
 Age amount                                  maximum of $3,979                  maximum of $4,066
 Disability amount                           maximum of $6,596                  maximum of $6,741
 Spouse or common-law partner                maximum of $6,919                  maximum of $7,071
 amount
 Amount for an eligible                      maximum of $6,919                  maximum of $7,071
 dependant
 Caregiver amount                            maximum of $3,848                  maximum of $3,933
 Amount for infirm dependants                 maximum of $3,848                  maximum of $3,933
 age 18 or older
Northwest Territories
The Northwest Territories has announced that the following personal tax credits will be indexed by 2.2% for 2006.
                Territorial Personal Tax Credit Amounts (indexing factor 2.2%)
                                         Amount Effective                   Amount Effective
                                          January 1, 2005                    January 1, 2006

 Basic personal amount                                     $11,609                           $11,864
 Age amount                                   maximum of $5,678                  maximum of $5,803
 Disability amount                            maximum of $9,414                  maximum of $9,621
 Spouse or common-law partner                maximum of $11,609                maximum of $11,864
 amount
 Amount for an eligible                      maximum of $11,609                maximum of $11,864
 dependant
 Caregiver amount                             maximum of $3,848                  maximum of $3,933
 Amount for infirm dependants                 maximum of $3,848                  maximum of $3,933
 age 18 or older
Nunavut
Nunavut has announced that the following personal tax credits will be indexed by 2.2% for 2006.
                Territorial Personal Tax Credit Amounts (indexing factor 2.2%)
                                         Amount Effective                   Amount Effective
                                         January 1, 2005                     January 1, 2006

 Basic personal amount                                     $10,674                           $10,909
 Age amount                                   maximum of $8,005                  maximum of $8,181
 Disability amount                           maximum of $10,674                maximum of $10,909
 Spouse or common-law partner                maximum of $10,674                maximum of $10,909
 amount
 Amount for an eligible                      maximum of $10,674                maximum of $10,909
 dependant
 Caregiver amount                             maximum of $3,848                  maximum of $3,933
 Amount for infirm dependants                 maximum of $3,848                  maximum of $3,933
 age 18 or older
Compensation systems are programmed to automatically reflect the basic personal amount, the spouse or common-law
partner amount, and the amount for an eligible dependant.
If you wish to change your personal tax credit amounts you must complete both the federal and the applicable provincial
or territorial TD1 forms. If you change your province or territory of employment or move to another province or territory,
you should complete the appropriate provincial or territorial TD1 form. These forms will be available from CRA tax
services offices and at the following Internet address: http://www.cra-arc.gc.ca/menu/AFAF_T_TD-e.html - ti
Any request for information regarding the content of this document should be addressed to your compensation advisor.

				
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