LICOs (Low Income Cut-Offs) are published by Stats Canada and defined as an income threshold below which a family will likely devote a larger share of its income on the necessities of food, shelter and clothing than the average family. There is an easy to read Before-Tax Low Income Cut-Off graph for 2004 on the Canadian Council on Social Development site. You can also read Stats Canada's most recent report: Low income cut-offs for 2006 and low income measures for 2005 (in PDF).