Generational Burden: Working Age Support of OAS
Sources: Working-age-to-senior ratio: Statistics Canada dependency ratio data — approximately 6.7 working-age people per senior in 1971 and 3.4 in 2022, rounded to 7 and 3 in the memo. Middle-earner tax burden: derived from Statistics Canada's Social Policy Simulation Database and Model (SPSD/M) as cited in the memo — a 28% / $276 annual increase between boomer and millennial middle earners in Ontario implies approximately $986 (boomers at same age) and $1,262 (millennials today). For full underlying methodology, see Kershaw (2025), Canadian Tax Journal 73:4.