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  • Articles and reports: 75F0002M2025006
    Description: A prerequisite for the eligibility and receipt of Canada's many social benefit programs is participation in the tax system. Each year, as many as 1 in 10 Canadians do not file their taxes in a timely fashion and as a result miss out - at least temporarily - on benefits to which they could be entitled. The Canada child benefit (CCB), which replaced the Canada child tax benefit (CCTB) in July 2016, is a means-tested tax-free monthly government benefit program available to families with a registered child. This study looks at the CCB coverage using two coverage rate monitoring strategies. It supports ongoing work across several federal agencies to examine the reach of the tax and benefit system.
    Release date: 2025-06-25

  • Articles and reports: 75F0002M2025004
    Description: By combining data from administrative files, in this case, the T4 slip that provides information about earnings from paid employment with data on income tax returns (T1), this paper aims to examine the rate of non-filers among T4 earners in Canada by various sociodemographic characteristics. It also investigates the potential entitlement of non-filers to the Canada workers benefit and provides an estimate of initially unclaimed benefits.
    Release date: 2025-05-15

  • Articles and reports: 75F0002M2025005
    Description: By combining data from administrative files, such as the T5007 slip that provides information about receipt of social assistance (SA) with data on income tax returns (T1), this paper aims to document the rate of non-filers among those who have received social assistance by different sociodemographic variables. This paper also investigates the potential eligibility of non-filers for the GST and HST and Climate Action Incentive non-refundable credit.
    Release date: 2025-05-15

  • Table: 43-10-0075-01
    Geography: Canada, Geographical region of Canada, Province or territory
    Frequency: Annual
    Description: 2022 economic outcomes of taxfiling immigrants admitted between 0 and 14 years of age compared to Canadian taxfilers by age at taxation, sex, admission category, period of admission, age group at admission, and low income duration during first 4 years after admission, for Canada and provinces
    Release date: 2025-03-14

  • Articles and reports: 36-28-0001202301100004
    Description: 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

  • Stats in brief: 11-001-X202332631084
    Description: Release published in The Daily – Statistics Canada’s official release bulletin
    Release date: 2023-11-22

  • Table: 98-10-0167-01
    Geography: Canada, Province or territory, Census subdivision, Census metropolitan area, Census agglomeration
    Frequency: Occasional
    Universe: Population aged 15 years and over in private households, 2021 and 2016 censuses — 25% Sample Data and 100% Data
    Variable list: Income data quality indicators (21)
    Description: Data on income data quality indicators for 2021 Census, Canada, provinces and territories, census metropolitan areas, census agglomerations and census subdivisions.
    Release date: 2022-08-17

  • Table: 98-10-0168-01
    Geography: Canada, Province or territory, Census division, Census subdivision
    Frequency: Occasional
    Universe: Persons 15 years of age and older in private households, 2021 Census — 25% Sample Data and 100% Data
    Variable list: Income data quality indicators (21)
    Description: Data on income data quality indicators for 2021 Census, Canada, provinces and territories, census divisions and census subdivisions.
    Release date: 2022-08-17

  • Table: 98-10-0068-01
    Geography: Canada, Province or territory, Census metropolitan area, Census agglomeration, Census metropolitan area part, Census agglomeration part
    Frequency: Occasional
    Universe: Population aged 15 years and over in private households, 2021 and 2016 censuses — 25% Sample Data and 100% Data
    Variable list: Income sources and taxes (32), Age (9), Gender (3a), Income statistics (16)
    Description: Income statistics (percentage with, median, mean, aggregates, income share) for various income sources and taxes (total income, employment income, government transfers, income taxes, etc.) in constant 2020 dollars by age and gender.
    Release date: 2022-07-13

  • Table: 98-10-0069-01
    Geography: Canada, Province or territory, Census metropolitan area, Census agglomeration, Census metropolitan area part, Census agglomeration part
    Frequency: Occasional
    Universe: Population aged 15 years and over in private households, 2021 and 2016 censuses — 25% Sample Data and 100% Data
    Variable list: Income sources and taxes (32), Economic family income decile group (13), Income statistics (16)
    Description: Income statistics (percentage of people with an income, median, mean, aggregates, income share) for various income sources and taxes (total income, employment income, government transfers, income taxes, etc.) in constant 2020 dollars by family income decile.
    Release date: 2022-07-13
Data (49)

Data (49) (20 to 30 of 49 results)

Analysis (44)

Analysis (44) (20 to 30 of 44 results)

  • Stats in brief: 11-001-X201732717681
    Description: Release published in The Daily – Statistics Canada’s official release bulletin
    Release date: 2017-11-23

  • Articles and reports: 11F0019M2017400
    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.

    Release date: 2017-11-23

  • Articles and reports: 75-001-X200710913194
    Geography: Canada
    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.

    Release date: 2007-12-19

  • Articles and reports: 75F0002M2007006
    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.

    Release date: 2007-09-24

  • Articles and reports: 75-001-X200611013172
    Geography: Canada
    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

    Release date: 2006-12-20

  • 26. The GST credit Archived
    Articles and reports: 75-001-X200610613166
    Geography: Canada
    Description:

    The GST (goods and services tax) provided $30.6 billion to the federal government in 2003. Of this, $2.9 billion was paid back as a credit to taxfilers aged 16 and older based on their income. How many individuals receive the GST credit, and who are they? Does this credit help to redistribute income?

    Release date: 2006-09-19

  • Articles and reports: 11F0019M2006274
    Geography: Canada
    Description:

    We present new evidence on levels and trends in after-tax income inequality in Canada between 1980 and 2000. We argue that existing data sources may miss changes in the tails of the income distribution, and that much of the changes in the income distribution have been in the tails. Our data are constructed from Census files, which are augmented with predicted taxes based on information available from administrative tax data. After validating our approach in predicting taxes on the Census files, we document differences in the levels and trends in after-tax inequality between the newly constructed data source and the more commonly used survey data. We find that after-tax inequality levels are substantially higher based on the new data, primarily because income levels are lower at the bottom than in survey data. The new data show larger long-term increases in after-tax income inequality and far more variability over the economic cycle. This raises interesting questions about the role of the tax and transfer system in mitigating both trends and fluctuations in market income inequality.

    Release date: 2006-02-27

  • Articles and reports: 75-001-X200510313137
    Geography: Canada
    Description:

    Local government revenues are increasingly perceived as inadequate to fund the program responsibilities of municipalities. Property taxes (residential and non-residential) are by far the most important revenue source, accounting for 35% in 2003 (up from 30% in 1988). But, residential property taxes are commonly viewed as regressive in relation to income. This study uses the 2001 Census of Population to quantify the regressiveness of residential property taxes in Canadian municipalities, and to examine whether regressive taxes are generally attributable to lower-income seniors living in high-priced homes.

    Release date: 2005-06-20

  • Articles and reports: 11-010-X20050057901
    Geography: Canada
    Description:

    An overview of effective tax rates for different income groups.

    Release date: 2005-05-12

  • Articles and reports: 11-621-M2005024
    Geography: Canada
    Description:

    This study examines trends in income, federal personal income tax and effective income tax rate, from 1990 to 2002. The paper splits income tax fillers into three groups: those in the lower half of the income distribution (deciles 1 to 5), those in the top 10% (decile 10) and those in between (deciles 6 to 9).

    Release date: 2005-04-22
Reference (2)

Reference (2) ((2 results))

  • Notices and consultations: 75F0002M2019006
    Description:

    In 2018, Statistics Canada released two new data tables with estimates of effective tax and transfer rates for individual tax filers and census families. These estimates are derived from the Longitudinal Administrative Databank. This publication provides a detailed description of the methods used to derive the estimates of effective tax and transfer rates.

    Release date: 2019-04-16

  • Surveys and statistical programs – Documentation: 4301
    Description: This annual survey produced estimates of per-capita and aggregate amounts of personal and personal disposable income, of money income before and after tax, of income tax and direct taxes; estimates of aggregate wages and salaries, self-employment income, government transfer payments, investment income including rents, and miscellaneous money income.