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Description:

This table provides individual taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian taxfilers that pay tax or receive government transfers.

Description:

This table provides census family taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian census families that pay tax or receive government transfers.

Description: Data on income of census families, individuals and seniors are derived from the T1 Family File (T1FF). This file is based on information from the T1 form, Income Tax and Benefit Return, which Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description:

This interactive tool allows users to visualize income data of tax filers and their dependants by sex and age for Canada, provinces/territories and census metropolitan area/census agglomeration. It shows the most recent data available from the Annual income estimates for Census families and individuals (T1 Family file).

Description: The data for the products associated with this technical reference guide are derived from an early version of the T1 file that Statistics Canada receives from Canada Revenue Agency (CRA). Data on special topics linked to income and income tax deductions can be derived from the T1 income tax returns. Topics of interest for this preliminary release of the T1 data can vary from year to year.

Description: Data on income of census families, individuals and seniors are derived from the T1 Family File (T1FF). This file is based on information from the T1 form, Income Tax and Benefit Return, which Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description:

Data on income of census families, individuals and seniors are derived from income tax returns. The data for the products associated with this release are derived from the T1 file that Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description:

Data on income of census families, individuals and seniors are derived from the T1 Family File (T1FF). This file is based on information from the T1 form, Income Tax and Benefit Return, which Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description:

Although the number of self-employed individuals has remained largely unchanged since the beginning of the COVID-19 pandemic, many of the self-employed are likely to remain under severe financial strain. This article looks at the unincorporated self-employed more broadly and highlights another important factor that will likely have a large impact on their financial well-being: whether or not the self-employed individuals also have T4 earnings.

Description:

Data on income of census families, individuals and seniors are derived from income tax returns. The data for the products associated with this release are derived from the T1 file that Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description:

This table provides individual taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian taxfilers that pay tax or receive government transfers.

Description:

This table provides census family taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian census families that pay tax or receive government transfers.

Description:

This interactive tool allows users to visualize income data of tax filers and their dependants by sex and age for Canada, provinces/territories and census metropolitan area/census agglomeration. It shows the most recent data available from the Annual income estimates for Census families and individuals (T1 Family file).

Description:

This table presents immigrant status and period of immigration, income sources and taxes, income statistics, age and sex for the population aged 15 years and over in private households of Canada, provinces and territories, census metropolitan areas and census agglomerations.

Description:

This table presents visible minority, income sources and taxes, income statistics, generation status, age and sex for the population aged 15 Years and over in private households of Canada, provinces and territories, census metropolitan areas and census agglomerations.

Description:

This table presents income sources and taxes, income statistics, occupation - National Occupational Classification (NOC) 2016 and work activity during the reference year for the population aged 15 years and over in private households of Canada, provinces and territories and census metropolitan areas.

Description:

This table presents income sources and taxes, economic family income statistics in constant (2015) dollars, economic family characteristics and year for economic families in private households of Canada, provinces and territories, census metropolitan areas and census agglomerations.

Description:

This table presents income sources and taxes, income statistics in constant (2015) dollars, age and year for persons not in economic families aged 15 years and over in private households of Canada, provinces and territories, census metropolitan areas and census agglomerations.

Description:

This table presents income sources and taxes, income statistics in constant (2015) dollars, economic family income decile group and year for economic families and persons not in economic families aged 15 years and over in private households of Canada, provinces and territories, census metropolitan areas and census agglomerations.

Description:

This table presents income sources and taxes, income statistics in constant dollars, age, sex and year for the population aged 15 years and over in private households of Canada, provinces and territories, census metropolitan areas and census agglomerations.

Description:

Although the number of self-employed individuals has remained largely unchanged since the beginning of the COVID-19 pandemic, many of the self-employed are likely to remain under severe financial strain. This article looks at the unincorporated self-employed more broadly and highlights another important factor that will likely have a large impact on their financial well-being: whether or not the self-employed individuals also have T4 earnings.

Description:

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.

Description:

Based on the preliminary T1 Family File (T1FF) for the 2017 reference year, this study gives an overview for Canada, the provinces and the territories of income from annual wages, salaries and commissions of T1 tax filers. The paper focusses on some characteristics of this income source and of the wage-earning tax filers.

Description:

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.

Description:

This study investigates the extent to which income tax reassessments and delayed tax filing affect the reliability of Canadian administrative tax datasets used for economic analysis. The study is based on individual income tax records from the T1 Personal Master File and Historical Personal Master File for selected years from 1990 to 2010. These datasets contain tax records for approximately 100% of initial and all income tax filers, who submitted returns to the Canada Revenue Agency (CRA) before specific processing cut-off dates.

Description:

Despite a large literature estimating the effects of income taxation on the labour decisions of young and middle-aged workers, little is known about the extent to which older workers respond to changes in their income taxes. This paper explores this unresolved empirical issue, using longitudinal administrative data on more than one million individuals from Canada and exploiting a recent tax reform in the empirical identification strategy that explicitly targeted older couples. The findings offer new insight into the “black box” of intra-household labour supply and inform the optimal designs of income tax and retirement income systems.

Description:

Data matching is a common practice used to reduce the response burden of respondents and to improve the quality of the information collected from respondents when the linkage method does not introduce bias. However, historical linkage, which consists in linking external records from previous years to the year of the initial wave of a survey, is relatively rare and, until now, had not been used at Statistics Canada. The present paper describes the method used to link the records from the Living in Canada Survey pilot to historical tax data on income and labour (T1 and T4 files). It presents the evolution of the linkage rate going back over time and compares earnings data collected from personal income tax returns with those collected from employers file. To illustrate the new possibilities of analysis offered by this type of linkage, the study concludes with an earnings profile by age and sex for different cohorts based on year of birth.

Description:

No agreed-upon definition exists of what constitutes high income, either in dollar cut-offs or as a percentage of the population. Researchers have used widely varying methods, producing widely varying outcomes. This paper presents various criteria for defining high income and looks at some of the characteristics and behaviours of high-income taxfilers under these definitions. Income taxes paid and effective tax rates are also examined.

Description:

This study uses administrative tax data and the Survey of Financial Security to explore trends in the number and characteristics of high-income Canadians, as well as their wealth and effective income tax rates, from 1982 to 2004. The paper uses a range of thresholds to delineate high income and emphasizes statistics on the top 5%, 1%, 0.1% and 0.01% of tax filers.

The study found that an individual income of $89,000 was needed to be counted among the top 5% if income recipients in 2004. A family income of $154,000 would place one in the top 5% of families. The growth in incomes at the high end has been quite rapid while incomes of the majority of the population remained stable. Compared with the U.S., Canada had significantly fewer high-income recipients in 2004, and their incomes were considerably less. Higher-income individuals tend to be middle aged married males that live in the larger urban centres. While women have made up a larger portion on the top 5% of tax filers since 1982, they have not made gains in the very highest income groups. High income Canadians have roughly the same share of total wealth as they do of total income.

High income Canadians, in line with an increasing share of total income, have been paying an increasing share of total personal income taxes. Their share of total income increased from 21% to 25% between 1992 and 2004 while their share of income taxes paid increased from 30% to 36%. At the same time their effective tax rate dropped from 29% to 27%. Thus despite lower tax rates the increase in incomes was large enough, when combined with the progressive tax system, to result in an increased share of total taxes paid by high income Canadians. There is considerable heterogeneity in effective tax rates at the individual level with some high income individuals facing an effective tax rate of over 45%, while some pay as little as 10%. The proportion of tax filers, across the income distribution, who pay zero taxes decreased between 1992 and 2004.

Description:

Using tax data, this paper examines earnings instability among lone parents, unattached individuals, and two-parent families over the past two decades. When income tax effects and main sources of income were considered, no strong evidence of a widespread increase in instability was found. Government transfers play a particularly important role in reducing the earnings instability of lone mothers and unattached individuals

Description: Data on income of census families, individuals and seniors are derived from the T1 Family File (T1FF). This file is based on information from the T1 form, Income Tax and Benefit Return, which Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description: The data for the products associated with this technical reference guide are derived from an early version of the T1 file that Statistics Canada receives from Canada Revenue Agency (CRA). Data on special topics linked to income and income tax deductions can be derived from the T1 income tax returns. Topics of interest for this preliminary release of the T1 data can vary from year to year.

Description: Data on income of census families, individuals and seniors are derived from the T1 Family File (T1FF). This file is based on information from the T1 form, Income Tax and Benefit Return, which Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description:

Data on income of census families, individuals and seniors are derived from income tax returns. The data for the products associated with this release are derived from the T1 file that Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description:

Data on income of census families, individuals and seniors are derived from the T1 Family File (T1FF). This file is based on information from the T1 form, Income Tax and Benefit Return, which Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description:

Data on income of census families, individuals and seniors are derived from income tax returns. The data for the products associated with this release are derived from the T1 file that Statistics Canada receives from Canada Revenue Agency (CRA) thirteen months after the end of the taxation year.

Description:

This user's guide provides a detailed description of the CD-ROM Income trends in Canada (Catalogue no. 13F0022XCB). It also provides a glossary and a description of the major concepts, as well as an overview of the data source, the Survey of Labour and Income Dynamics (SLID).

Description:

This report describes the quality indicators produced for the 2000 Survey of Household Spending. It covers the usual quality indicators that help users interpret the data, such as coefficients of variation, non-response rates, slippage rates and imputation rates.

Description:

The publication guides the user through the vast array of labour market and income data sources. It offers detailed descriptions of the various surveys, including the data collected. A summary chart gives snapshot information for comparisons.

Description:

This user's guide provides a detailed description of the CD-ROM Income trends in Canada (13F0022XCB). It also provides a glossary, a description of the major concepts as well as an overview of the data source, the Survey of Consumer Finances.