The amount of taxable income, or "revenu fiscal de référence" (RFR), is not equal to the income received by the household in the year. Instead, the RFR is determined by dividing the income by the number of "parts" in the fiscal household (1 part for every adult, 0.5 parts for each of the first two child, and 1 part for each successive child), and then diminished further by a standard deduction and any other deductions the taxpayer may have claimed in the year.