Personal and household taxation

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  • 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.

    Release date: 2018-03-13

  • 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

  • Stats in brief: 11-001-X201800817781
    Description: Release published in The Daily – Statistics Canada’s official release bulletin
    Release date: 2018-01-08

  • 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

  • 9. The GST creditArchived
    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
Reference (1)

Reference (1) ((1 result))

  • 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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