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- Annual Income Estimates for Census Families and Individuals (T1 Family File) (4)
- Survey of Labour and Income Dynamics (2)
- Census of Population (2)
- Longitudinal and International Study of Adults (2)
- Consumer Price Index (1)
- Survey of Financial Security (1)
- Longitudinal Administrative Databank (1)
- Postsecondary Student Information System (1)
- Longitudinal Immigration Database (1)
- Life After Service Survey (1)
- Bank of Canada (1)
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All (32)
All (32) (0 to 10 of 32 results)
- Articles and reports: 36-28-0001202301100004Description: There is considerable policy interest in engaging hard-to-reach populations in Canada and integrating them into the tax system so they can receive the benefits intended to support them. Using the Longitudinal Immigration Database, this study provides insights into the tax-filing behaviour of newly landed immigrants and their families over time in Canada.Release date: 2023-11-22
- Articles and reports: 36-28-0001202200200002Description:
A Registered Retirement Savings Plan (RRSP) is a tax-deductible savings vehicle designed to encourage people to save for their retirement. Contributions are made with pre-tax income, and taxation is deferred to the time when funds are withdrawn, typically in retirement when marginal tax rates are otherwise low, resulting in tax savings over the life cycle. However, RRSP funds do not lock in and there are no early withdrawal penalties by the tax system, which means pre-retirement withdrawals are frequent. This prevalence of pre-retirement RRSP withdrawals raises the question of what reasons, aside from retirement planning, lead people to use these plans. To explore this issue, new research by Statistics Canada and the Retirement and Savings Institute (RSI) at HEC Montréal considers how a person’s financial literacy affects the timing of contributions to and withdrawals from RRSPs.
Release date: 2022-02-23 - Articles and reports: 36-28-0001202100500002Description:
The financial resources available to families with young children are an important factor affecting child development, and they can have long-term impacts on socioeconomic outcomes in adulthood.
This article summarizes the findings of a new study using Statistic Canada’s data and analyzes the effects of expanding child tax benefits on after-tax income among single mothers, in the context of the 2015 reform to the Universal Child Care Benefit (UCCB) and the 2016 introduction of the Canada Child Benefit (CCB).
Release date: 2021-05-26 - Articles and reports: 81-595-M2020001Description:
This study uses longitudinal data combining information from the Postsecondary Student Information System (PSIS) with data from personal income tax (T1 Family File) to analyze the impact of short-duration credentials (certificates and diplomas from colleges and universities), completed after an undergraduate degree, on the outcomes on the labour market of graduates from Canadian public universities.
Release date: 2020-10-16 - Articles and reports: 89-648-X2020002Description:
Administrative data sets have become increasingly popular sources of information to study mobility across generations. However, the inclusion of parent-child pairs depends on the primary purpose for which the data was collected. In the case of tax records, both parents and children must have worked and filed their taxes, and the children's labour market entry must have happened before they left the parental home. This paper documents selection in samples of parent-child pairs constructed from personal income tax records from Canada, and discusses implications for intergenerational research. It takes advantage of the fact that Statistics Canada's Longitudinal and International Study of Adults (LISA) includes both survey and administrative data to inform the nature and severity of the resulting sample selection. Results show that respondents who were successfully linked to their parents are more educated, and are more likely to have grown up in better educated, nuclear families. However, correcting for sample selection suggests that there is no bias in unadjusted estimates.
Release date: 2020-03-17 - Articles and reports: 89-648-X2020003Description:
This study investigates the suitability of Canada's Longitudinal and International Study of Adults (LISA) for research on intergenerational income mobility. The LISA combines survey data, collected biennially since 2012, and the personal income tax records of both respondents and their past and present family members. In comparison, existing work on intergenerational mobility in Canada has often used the Intergenerational Income Database (IID), a purely administrative dataset based on the universe of tax filers. The IID's size has allowed researchers to describe the experience of mobility of narrowly defined geographic units and cohorts. However, its potential to investigate the mechanisms underlying these patterns is limited, given the small set of variables it informs. As such, the LISA is a promising candidate to further our understanding of the drivers of mobility. This study reproduces the analysis from four key papers that have documented the intergenerational transmission of income in Canada using the IID. Despite having a much smaller sample size and a different approach to the establishment of parent-child links, it finds that the LISA produces results that are consistent with the existing literature. This study also explores the sensitivity of rank-rank estimates to the choice of different specification and present results that will guide the methodological choices to be made by users of the LISA intergenerational family files in combination with LISA variables from the survey data.
Release date: 2020-03-17 - Articles and reports: 75F0002M2019008Description:
The primary objective of this study is to describe the general income trends pre- and post-release for veterans released from the regular forces since 1998. It also provides some directions for future work. This study is part of the Life After Service Studies (LASS) research program. LASS is a partnership between Veterans Affairs Canada, the Department of National Defence and Statistics Canada. For this income study, information on veterans was linked to the T1 Family File (income data on tax filers and their family) produced by Statistics Canada.
Release date: 2019-08-28 - 8. Accessing the Canada Learning Bond: Meeting Identification and Income Eligibility Requirements ArchivedArticles and reports: 75F0002M2019007Description:
Not having a Social Insurance Number (SIN) and not filing taxes may represent challenges to access government programs and supports such as the Canada Education Savings Grant (CESG) and the Canada Learning Bond (CLB). Limited data availability has prevented a full assessment of the extent of these access challenges. This study attempts to address this knowledge gap by analyzing overall differences in SIN possession and tax-filing uptake by family income, levels of parental education, family type and Indigenous identity of the child and age of children using the 2016 Census data augmented with tax-filing and Social Insurance Number possession indicator flags.
Release date: 2019-06-21 - 9. Working income tax benefit recipients in Canada ArchivedArticles and reports: 75F0002M2019003Description:
This paper provides a brief portrait of the Canadian Working Income Tax Benefit (WITB) and WITB recipients using 2014 tax data. It first presents the main components of the WITB program. It then describes WITB recipients from demographic and income perspectives. Finally, the paper examines the impact of the WITB on low-income rates and low-income gap ratios.
Release date: 2019-04-16 - 10. Market Behaviour Versus Tax Planning Responses to Changes in Marginal Income Tax Rates Among Older Couples ArchivedArticles and reports: 11F0019M2018410Description:
This paper investigates the extent to which older Canadian taxfilers, aged 60 to 69, respond to predictable changes in marginal tax rates created by the tax and transfer system by exhibiting sorting behaviour in taxable income.
Using administrative tax data for the years from 2001 to 2012, the analysis assesses how individuals respond to changes in marginal tax rates created at the lower bounds of the second, third and fourth federal tax brackets; the lower bounds of the second and third provincial and territorial tax brackets; and the thresholds at which the Old Age Security and Employment Insurance benefits start being clawed back through recovery taxes.
Release date: 2018-11-19
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Analysis (32)
Analysis (32) (0 to 10 of 32 results)
- Articles and reports: 36-28-0001202301100004Description: There is considerable policy interest in engaging hard-to-reach populations in Canada and integrating them into the tax system so they can receive the benefits intended to support them. Using the Longitudinal Immigration Database, this study provides insights into the tax-filing behaviour of newly landed immigrants and their families over time in Canada.Release date: 2023-11-22
- Articles and reports: 36-28-0001202200200002Description:
A Registered Retirement Savings Plan (RRSP) is a tax-deductible savings vehicle designed to encourage people to save for their retirement. Contributions are made with pre-tax income, and taxation is deferred to the time when funds are withdrawn, typically in retirement when marginal tax rates are otherwise low, resulting in tax savings over the life cycle. However, RRSP funds do not lock in and there are no early withdrawal penalties by the tax system, which means pre-retirement withdrawals are frequent. This prevalence of pre-retirement RRSP withdrawals raises the question of what reasons, aside from retirement planning, lead people to use these plans. To explore this issue, new research by Statistics Canada and the Retirement and Savings Institute (RSI) at HEC Montréal considers how a person’s financial literacy affects the timing of contributions to and withdrawals from RRSPs.
Release date: 2022-02-23 - Articles and reports: 36-28-0001202100500002Description:
The financial resources available to families with young children are an important factor affecting child development, and they can have long-term impacts on socioeconomic outcomes in adulthood.
This article summarizes the findings of a new study using Statistic Canada’s data and analyzes the effects of expanding child tax benefits on after-tax income among single mothers, in the context of the 2015 reform to the Universal Child Care Benefit (UCCB) and the 2016 introduction of the Canada Child Benefit (CCB).
Release date: 2021-05-26 - Articles and reports: 81-595-M2020001Description:
This study uses longitudinal data combining information from the Postsecondary Student Information System (PSIS) with data from personal income tax (T1 Family File) to analyze the impact of short-duration credentials (certificates and diplomas from colleges and universities), completed after an undergraduate degree, on the outcomes on the labour market of graduates from Canadian public universities.
Release date: 2020-10-16 - Articles and reports: 89-648-X2020002Description:
Administrative data sets have become increasingly popular sources of information to study mobility across generations. However, the inclusion of parent-child pairs depends on the primary purpose for which the data was collected. In the case of tax records, both parents and children must have worked and filed their taxes, and the children's labour market entry must have happened before they left the parental home. This paper documents selection in samples of parent-child pairs constructed from personal income tax records from Canada, and discusses implications for intergenerational research. It takes advantage of the fact that Statistics Canada's Longitudinal and International Study of Adults (LISA) includes both survey and administrative data to inform the nature and severity of the resulting sample selection. Results show that respondents who were successfully linked to their parents are more educated, and are more likely to have grown up in better educated, nuclear families. However, correcting for sample selection suggests that there is no bias in unadjusted estimates.
Release date: 2020-03-17 - Articles and reports: 89-648-X2020003Description:
This study investigates the suitability of Canada's Longitudinal and International Study of Adults (LISA) for research on intergenerational income mobility. The LISA combines survey data, collected biennially since 2012, and the personal income tax records of both respondents and their past and present family members. In comparison, existing work on intergenerational mobility in Canada has often used the Intergenerational Income Database (IID), a purely administrative dataset based on the universe of tax filers. The IID's size has allowed researchers to describe the experience of mobility of narrowly defined geographic units and cohorts. However, its potential to investigate the mechanisms underlying these patterns is limited, given the small set of variables it informs. As such, the LISA is a promising candidate to further our understanding of the drivers of mobility. This study reproduces the analysis from four key papers that have documented the intergenerational transmission of income in Canada using the IID. Despite having a much smaller sample size and a different approach to the establishment of parent-child links, it finds that the LISA produces results that are consistent with the existing literature. This study also explores the sensitivity of rank-rank estimates to the choice of different specification and present results that will guide the methodological choices to be made by users of the LISA intergenerational family files in combination with LISA variables from the survey data.
Release date: 2020-03-17 - Articles and reports: 75F0002M2019008Description:
The primary objective of this study is to describe the general income trends pre- and post-release for veterans released from the regular forces since 1998. It also provides some directions for future work. This study is part of the Life After Service Studies (LASS) research program. LASS is a partnership between Veterans Affairs Canada, the Department of National Defence and Statistics Canada. For this income study, information on veterans was linked to the T1 Family File (income data on tax filers and their family) produced by Statistics Canada.
Release date: 2019-08-28 - 8. Accessing the Canada Learning Bond: Meeting Identification and Income Eligibility Requirements ArchivedArticles and reports: 75F0002M2019007Description:
Not having a Social Insurance Number (SIN) and not filing taxes may represent challenges to access government programs and supports such as the Canada Education Savings Grant (CESG) and the Canada Learning Bond (CLB). Limited data availability has prevented a full assessment of the extent of these access challenges. This study attempts to address this knowledge gap by analyzing overall differences in SIN possession and tax-filing uptake by family income, levels of parental education, family type and Indigenous identity of the child and age of children using the 2016 Census data augmented with tax-filing and Social Insurance Number possession indicator flags.
Release date: 2019-06-21 - 9. Working income tax benefit recipients in Canada ArchivedArticles and reports: 75F0002M2019003Description:
This paper provides a brief portrait of the Canadian Working Income Tax Benefit (WITB) and WITB recipients using 2014 tax data. It first presents the main components of the WITB program. It then describes WITB recipients from demographic and income perspectives. Finally, the paper examines the impact of the WITB on low-income rates and low-income gap ratios.
Release date: 2019-04-16 - 10. Market Behaviour Versus Tax Planning Responses to Changes in Marginal Income Tax Rates Among Older Couples ArchivedArticles and reports: 11F0019M2018410Description:
This paper investigates the extent to which older Canadian taxfilers, aged 60 to 69, respond to predictable changes in marginal tax rates created by the tax and transfer system by exhibiting sorting behaviour in taxable income.
Using administrative tax data for the years from 2001 to 2012, the analysis assesses how individuals respond to changes in marginal tax rates created at the lower bounds of the second, third and fourth federal tax brackets; the lower bounds of the second and third provincial and territorial tax brackets; and the thresholds at which the Old Age Security and Employment Insurance benefits start being clawed back through recovery taxes.
Release date: 2018-11-19
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