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9.
Disability pensioner without former working record. 
 Single APW'
A disabled person in Canada with no former working record would not be eligible
for CPP. He will instead receive a social assistance benefit of 516 CAD / month in
1997. To this a benefit for shelter will be added. The total benefit (excluding shelter)
would be 6,192 CAD in 1997. The benefit is taxfree, so the disposable income is
also 6,192 CAD.
The 
net compensation percentage' (relative to the APW) is 6,192 / 25,150 × 24.6.
The 
decrease' in disposable income, relative to that of the APW, would be 75.4 per
cent.
10.
Wife disability pensioner. APW-couple
It is assumed that the wife in the APW-couple becomes a disability pensioner while
the husband continues to work (APW income level). The wife has a working record
earning ½ APW income. There are, cf. case 8, two components in the CPP for
disability pensioners, an earnings related and a flat rate. The earnings related compo-
nent is 75 per cent of the 
corresponding' retirement pension, i.e. 50 per cent of the
disability pension in case 8, 3,183 CAD. The flat rate component is 3,966 CAD, in
total 7,149 CAD, which will also be the disposable income of the wife.

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The gross compensation percentage is 7,149 / 17,206 × 100 = 42. The disposable
income of the APW-couple is 32,299 CAD, when the wife becomes a disability
pensioner in 1997.
The decrease in income compared to the situation with no disability is 38,921 -
32,299 = 6,622 CAD or 17.0 per cent.
11.
Pensioner with maximum period of former occupation. Single APW
Retirement at 'usual' age, here 65 years
The public pension for the former APW consists of 3 components, the Old Age
Security Pension (OAS), which in 1997 was 4,836 CAD (annual basis), the Guaran-
teed Income Supplement (GIS), which in 1997 was 5,747 CAD and the Canadian
Pension Plan (CPP), where the maximum pension was 8,842 CAD in 1997. The CPP
aims for a gross replacement rate of 25 per cent up to the Maximum Pensionable
Earnings (YMPE) which in 1997 was 35,800 CAD. This is close to, but not identical
to the APW income level. On the assumption that the APW-income YMPE ratio
(34,412 / 35,800 = 0.96) in 1997 is also valid for the past, the pensioner will receive
96 per cent of the max. pension in 1997, i.e. 8,488 CAD. The max. CPP pension in
1997 is calculated as 25 per cent of the average of YMPE in 1995, 1996 and 1997.
OAS and CPP pensions are taxable, GIS is not, but this component is means tested
against other income (here CPP) with a taper of 50 per cent. There might in addition
be a provincial 'top-up', not included here. 
The disposable income for the APW pensioner is 4,836 CAD (OAS) plus 1,503
(GIS) plus 8,488 CAD (CPP) minus 868 CAD in personal tax, in total 13,959 CAD.
The net compensation percentage is 13,959 / 25,150 × 100 = 55.5.
The decrease in disposable income compared to the APW is 44.5 per cent.