Age
45
50
55
60
65
Service
0
5
10
15
20
Current Salary
$80,000
$100,000
$120,000
$140,000 and more
Past Salary
$80,000
$100,000
$120,000
$140,000 and more
Assumptions set by the CRA: salary increase: 5.5%, rate of return: 7.5%, payment indexing after retirement: 3.0%