It's always before tax. The number should be the total income numbers seen directly from your 2010, 2011 and 2012 Notices of Assessment or Option C printouts.
It's always before tax. The number should be the total income numbers seen directly from your 2010, 2011 and 2012 Notices of Assessment or Option C printouts.
Note that if you are just ordering option Cs now they can take 1 or 2 weeks to arrive. So there is practically zero chance you will qualify under the 5000 cap for parents this year. I would prepare to submit an application in Jan 2015 using 2011, 2012 and 2013 income.