• Low Income Measurement in Canada (PDF file - 220K, 20 pages)
  December 2004
  "This paper (...) indicates the current status of the three measures of low income in Canada: the Low Income Cutoffs (LICOs), the Low Income Measures (LIMs) and the Market Basket Measure (MBM). The methodology of each of the three measures is presented in this paper."
• Low-income Cutoffs for 2005 and Low-income Measures for 2004 (PDF file - 446K, 37 pages)
  April 2006
  (these are the latest LICOs and LIMs available as of the date at the top of this page)
• Chronological index - links to earlier editions and related reports.
• "On poverty and low income" - by Ivan Fellegi (1997)
  The Chief Statistician of Canada explains why his agency's low income cut-offs should not be used as the "official" poverty line for Canada.

Source:
Low Income Cutoffs
[ Statistics Canada ]