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  • 11. Sample selection in tax data sets of intergenerational links: Evidence from the Longitudinal and International Study of Adults Archived
    Articles and reports: 89-648-X2020002
    Description:

    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
  • 12. Assessing the suitability of the Longitudinal and International Study of Adults for the estimation of intergenerational income mobility Archived
    Articles and reports: 89-648-X2020003
    Description:

    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
  • 13. Examining the incomes of veterans using tax data: Now and in the future Archived
    Articles and reports: 75F0002M2019008
    Description:

    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
  • 14. Accessing the Canada Learning Bond: Meeting Identification and Income Eligibility Requirements Archived
    Articles and reports: 75F0002M2019007
    Description:

    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
  • 15. Working income tax benefit recipients in Canada Archived
    Articles and reports: 75F0002M2019003
    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.

    Release date: 2019-04-16
  • 16. Study: Market Behaviour Versus Tax Planning Responses to Changes in Marginal Income Tax Rates Among Older Couples Archived
    Stats in brief: 11-001-X201832319149
    Description: Release published in The Daily – Statistics Canada’s official release bulletin
    Release date: 2018-11-19
  • 17. Market Behaviour Versus Tax Planning Responses to Changes in Marginal Income Tax Rates Among Older Couples Archived
    Articles and reports: 11F0019M2018410
    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.

    Release date: 2018-11-19
  • 18. The income of Canadians Archived
    Stats in brief: 11-627-M2018006
    Description:

    The infographic looks at income in Canada, including the percentage of persons in low income, government transfers and the median after-tax income by family type for reference period 2016. 

    Release date: 2018-03-13
  • 19. Big Tax Data and Economic Analysis: Effects of Personal Income Tax Reassessments and Delayed Tax Filing Archived
    Articles and reports: 11-633-X2018012
    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.

    Release date: 2018-01-11
  • 20. Social Policy Simulation Database and Model, version 26.0 Archived
    Stats in brief: 11-001-X201800817781
    Description: Release published in The Daily – Statistics Canada’s official release bulletin
    Release date: 2018-01-08
Reference (2)

Reference (2) ((2 results))

  • 1. Effective Income Tax and Transfer Rates: Technical Reference Note
    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
  • 2. Income Estimates for Subprovincial Areas
    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.

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