The income/assets reduction limit is the maximum amount by which a veteran's rate of service pension can be reduced and qualify for the Gold Card under subsection 85(5). When a veteran receives a reduced rate of service pension, the veteran may be eligible for treatment until such time as their 'reduction-for-ordinary-income', or their 'reduction-for-assets', exceeds the IARL.

The IARL is indexed twice a year, on 20 March and 20 September.