Personal and household taxation

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All (74) (0 to 10 of 74 results)

  • Table: 43-10-0025-01
    Geography: Canada, Geographical region of Canada, Province or territory
    Frequency: Annual
    Description:

    2017 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 status as a child, for Canada and provinces.

    Release date: 2020-07-20

  • 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

  • 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

  • Table: 11-23-0001
    Description:

    Annual information is available on Canadians who filed a personal tax return in the reference year. Data provided include the number and percentage of tax filers with wages, salaries and commissions, as well as the median wages, salaries and commissions by sex, age group and main industry based on the North American Industry Classification System (NAICS). The latest data (2018) can be requested for selected levels of postal and census geographies. The statistics are derived from a preliminary version of the annual taxfile provided by the Canada Revenue Agency.

    Release date: 2020-02-18

  • Table: 36-10-0432-01
    (formerly: CANSIM 384-0045)
    Geography: Canada, Province or territory
    Frequency: Annual
    Description: Annual final consumption expenditure for the household sector excluding sales tax; provincial sales taxes, and; Goods and Services tax, by province and territory.
    Release date: 2019-11-07

  • Table: 11-10-0054-01
    Geography: Canada, Province or territory
    Frequency: Annual
    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.

    Release date: 2019-10-03

  • Table: 11-10-0058-01
    Geography: Canada, Province or territory
    Frequency: Annual
    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.

    Release date: 2019-10-03

  • Table: 11-10-0055-01
    (formerly: CANSIM 204-0001)
    Geography: Canada, Geographical region of Canada, Province or territory, Census metropolitan area, Census metropolitan area part
    Frequency: Annual
    Description:

    This table presents income shares, thresholds, tax shares, and total counts of individual Canadian tax filers, with a focus on high income individuals (95% income threshold, 99% threshold, etc.). Income thresholds are based on national threshold values, regardless of selected geography; for example, the number of Nova Scotians in the top 1% will be calculated as the number of taxfiling Nova Scotians whose total income exceeded the 99% national income threshold. Different definitions of income are available in the table namely market, total, and after-tax income, both with and without capital gains.

    Release date: 2019-10-03

  • Table: 11-10-0056-01
    (formerly: CANSIM 204-0002)
    Geography: Canada, Geographical region of Canada, Province or territory, Census metropolitan area, Census metropolitan area part
    Frequency: Annual
    Description:

    This table presents income shares, thresholds, tax shares, and total counts of individual Canadian tax filers, with a focus on high income individuals (95% income threshold, 99% threshold, etc.). Income thresholds are geography-specific; for example, the number of Nova Scotians in the top 1% will be calculated as the number of taxfiling Nova Scotians whose total income exceeded the 99% income threshold of Nova Scotian tax filers. Different definitions of income are available in the table namely market, total, and after-tax income, both with and without capital gains.

    Release date: 2019-10-03

  • 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
Data (37)

Data (37) (0 to 10 of 37 results)

  • Table: 43-10-0025-01
    Geography: Canada, Geographical region of Canada, Province or territory
    Frequency: Annual
    Description:

    2017 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 status as a child, for Canada and provinces.

    Release date: 2020-07-20

  • Table: 11-23-0001
    Description:

    Annual information is available on Canadians who filed a personal tax return in the reference year. Data provided include the number and percentage of tax filers with wages, salaries and commissions, as well as the median wages, salaries and commissions by sex, age group and main industry based on the North American Industry Classification System (NAICS). The latest data (2018) can be requested for selected levels of postal and census geographies. The statistics are derived from a preliminary version of the annual taxfile provided by the Canada Revenue Agency.

    Release date: 2020-02-18

  • Table: 36-10-0432-01
    (formerly: CANSIM 384-0045)
    Geography: Canada, Province or territory
    Frequency: Annual
    Description: Annual final consumption expenditure for the household sector excluding sales tax; provincial sales taxes, and; Goods and Services tax, by province and territory.
    Release date: 2019-11-07

  • Table: 11-10-0054-01
    Geography: Canada, Province or territory
    Frequency: Annual
    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.

    Release date: 2019-10-03

  • Table: 11-10-0058-01
    Geography: Canada, Province or territory
    Frequency: Annual
    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.

    Release date: 2019-10-03

  • Table: 11-10-0055-01
    (formerly: CANSIM 204-0001)
    Geography: Canada, Geographical region of Canada, Province or territory, Census metropolitan area, Census metropolitan area part
    Frequency: Annual
    Description:

    This table presents income shares, thresholds, tax shares, and total counts of individual Canadian tax filers, with a focus on high income individuals (95% income threshold, 99% threshold, etc.). Income thresholds are based on national threshold values, regardless of selected geography; for example, the number of Nova Scotians in the top 1% will be calculated as the number of taxfiling Nova Scotians whose total income exceeded the 99% national income threshold. Different definitions of income are available in the table namely market, total, and after-tax income, both with and without capital gains.

    Release date: 2019-10-03

  • Table: 11-10-0056-01
    (formerly: CANSIM 204-0002)
    Geography: Canada, Geographical region of Canada, Province or territory, Census metropolitan area, Census metropolitan area part
    Frequency: Annual
    Description:

    This table presents income shares, thresholds, tax shares, and total counts of individual Canadian tax filers, with a focus on high income individuals (95% income threshold, 99% threshold, etc.). Income thresholds are geography-specific; for example, the number of Nova Scotians in the top 1% will be calculated as the number of taxfiling Nova Scotians whose total income exceeded the 99% income threshold of Nova Scotian tax filers. Different definitions of income are available in the table namely market, total, and after-tax income, both with and without capital gains.

    Release date: 2019-10-03

  • Data Visualization: 71-607-X2019006
    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).

    Release date: 2019-07-11

  • Table: 11-10-0034-01
    (formerly: CANSIM 111-0026)
    Geography: Canada, Province or territory, Census metropolitan area, Census agglomeration, Census metropolitan area part, Census agglomeration part
    Frequency: Annual
    Description: Individuals; Tax filers and dependants with income by sex, income taxes, selected deductions and benefits (final T1 Family File; T1FF).
    Release date: 2019-07-11

  • Table: 11-10-0051-01
    (formerly: CANSIM 111-0044)
    Geography: Canada, Province or territory, Census metropolitan area, Census agglomeration, Census metropolitan area part, Census agglomeration part
    Frequency: Annual
    Description: Individuals; Tax filers and dependants with income by total income, income taxes paid and after-tax income, sex and age groups (final T1 Family File; T1FF).
    Release date: 2019-07-11
Analysis (34)

Analysis (34) (0 to 10 of 34 results)

  • 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

  • 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

  • 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

  • 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

  • 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

  • Stats in brief: 11-001-X201832319149
    Description: Release published in The Daily – Statistics Canada’s official release bulletin
    Release date: 2018-11-19

  • 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

  • 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

  • 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
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.
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