Longitudinal Administrative Data Dictionary, 2015

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Release date: February 22, 2018

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1 Introduction

The Longitudinal Administrative Databank (LAD) is a subset of the T1 Family File (T1FF). The T1FF is a yearly cross-sectional file of all taxfilers and their families. Census families are created from information provided annually to the Canada Revenue Agency in personal income tax returns. Both legal and common law spouses are attached by the spousal Social Insurance Number (SIN) listed on the tax form, or by matching based on name, address, age, sex, and marital status. Children are identified through a similar algorithm and supplementary files. Prior to 1993, non-filing children were identified from information on their parents’ tax form. Information from the Family Allowance Program was used to assist in the identification of children. Since 1993, information from the Child Tax Benefit Program has been used for this purpose.

The LAD is a random, 20% sample of the T1FF. Selection for LAD is based on an individual’s SIN. There is no age restriction, but people without a SIN can only be included in the family component. Once a person is selected for the LAD, the individual remains in the sample and is picked up each year from the T1FF if he or she appears on the T1 that year. Individuals selected for the LAD are linked across years by a unique LAD identification number (LIN__I) generated from the SIN, to create a longitudinal profile of each individual. The LAD is augmented up each year with a sample of new taxfilers so that it consists of approximately 20% of taxfilers for every year. The 20% sample has increased from 3,227,485 people in 1982 to 5,523,940 in 2015 (an increase of 71%). This increase reflects increases in the Canadian population and increases in the incidence of tax filing as a result of the introduction of the Federal sales tax credit in 1986 and the Goods and Services Tax credit in 1989.

The LAD is organized into four levels of aggregation, namely the individual, spouse/parent, family, and child levels. The databank contains information on demographics, income, and other taxation data at the different levels of aggregation from 1982-2015, with new years of data being added as the information becomes available. Changes in tax legislation and in the design of the T1 form itself have resulted in some variables not being available for all years as well as some minor definitional changes from one year to the next.

The LAD is currently linked with the Longitudinal Immigration Database (IMDB) containing immigration records from 1980 to 2015. This linkage has been approved by the Statistics Canada Executive Management Board (EMB). Further information is available at 2008 submissions.

The LAD has been designed to serve as a research tool from which custom tabulations can be prepared. This dictionary, in turn, has been created to assist researchers in identifying the type of information that is available from the LAD. It identifies and defines the LAD variables including historical changes.

2 Confidentiality

Statistics Canada protects the confidentiality of individuals’ tax data. Only aggregated information that conforms to the confidentiality provision of the Statistics Act is released. The LAD resides within Statistics Canada and all retrievals are done on site. Only a small staff within the Income Statistics Division (ISD) can access such data directly. This means that users must specify their data requirements to these persons who then carry out the retrieval. More information on the confidentiality procedures can be obtained from Client Services.

3 Geography

Data from the LAD are available for various levels of geography including Canada, provinces/territories, and regions (such as Census Division (CD), Census Metropolitan Area /Census Agglomeration (CMA/CA), Census sub-division (CSD) and Census Tracts (CT), etc.). Many other levels of geography are not included on the main LAD database, for example Economic Region (ER) and Federal Electoral District (FED); however these may be available in the LAD using the Postal Code Conversion File.

4 Dictionary format and contents

Outlined below is a brief description of the next nine sections of the LAD Dictionary.

The LAD register (Section 5) is a file that is used in conjunction with the yearly LAD files. The Register outlines the years that an individual is on the LAD and provides information on the taxfiler’s sex, year of birth, and year of death. This section provides a brief description of this file and describes how it can be used to enhance LAD data analysis.

The Programming tips section (Section 6) provides information on writing programs for LAD retrievals. This information will assist those individuals who want to better access data from LAD files using the effective programming structure.

The Design of LAD variable acronyms (Section 7) is a description of the variable acronym structure. It provides insight into how to interpret the variable acronyms and information on the aggregation levels.

The What’s New section (Section 8) is a description of changes to the LAD database since the previous LAD release. It also provides a list of the new variables added to the LAD for the present income year. These new variables may also be available for previous years. Users are encouraged to check each new variable to determine the years available.

The LAD variable definitions (Section 9), alphabetically lists each variable by name. In addition, the following information is provided for each variable:

  • The years the variable is available on the LAD. The term ‘present’ denotes the most recent year of LAD data available.
  • The definition of the variable.
  • The source of the variable such as the line number on the tax form or through LAD processing.
  • Where relevant, the availability and historical continuity of the variable in relation to Canada Revenue Agency’s definition of total income (TIRC_) and to ISD’s definition of Total Income (XTIRC). This information is provided only for those variables that are a component of either definition of total income. For additional information on the income variables see Section 11, Definition of total income variables.
  • The acronym used to identify each variable and the aggregation levels available.

The Variable counts and amounts for individuals (section 10), outlines, for many variables, at the individual aggregate level, the count of individuals and the dollar amounts reported for the two most recent years of LAD data. Persons included in these counts and amounts are those who have been selected into the LAD sample.

The Correspondence with the IMDB variables (section 11) presents the variables from the Longitudinal Immigration Database (IMDB) that are linked with the LAD.

The Definition of total income variables (Section 12) identifies and defines total income variables and highlights historical changes. Also provided are tables that outline and compare the variables that comprise market income and the Canada Revenue Agency’s (CRA) and Income Statistics Division’s (ISD) definitions of total income.

  • The tables outlined in this section are the following:
  • Table 1 Components of XTIRC for the most recent year of LAD data
  • Table 2 Components of MKINC, 1982 to the most recent year of LAD data
  • Table 3 History of components of XTIRC
  • Table 4 Differences bn TIRC and XTIRC, 1982 to the most recent year of LAD data
  • Table 5 Definition of XTetweeIRC, 1982 to the most recent year of LAD data
  • Table 6 Definition of MKINC, 1982 to the most recent year of LAD data

Finally, How to obtain more information on the inside cover provides information on how to contact us by telephone, mail, fax, or e-mail from across Canada.

5 LAD register

The LAD register is a companion data file to the yearly LAD files. It contains a selected number of variables for all individuals who are present at any time in the LAD. These variables have characteristics that should remain constant over time and thus may not be identified in a particular yearly file. A new LAD register is created every year with the addition of a new LAD yearly file from taxfiler information provided from living or deceased taxfilers and imputed individuals. Thus, the current register contains the most up-to-date information on individuals present in the LAD. On rare occasions, new information on individuals may differ from that on the existing file. In these instances, current information supersedes information in the existing LAD register.

The LAD register is a quick reference tool that can provide basic data without accessing the yearly files. For example, information such as the number of individuals in the LAD by age and sex in a given year can be tabulated directly from the register. Further, the LAD register can be employed in conjunction with the yearly files. In particular, it is recommended that the age of an individual be calculated from the register’s information on the year of birth rather than relying on the age information in the yearly files in order to ensure that it is consistent across years.

Following is a list of the variables that can be found on the register:

LIN__I: This is a numeric variable uniquely identifying each individual in LAD

SXCO_I: This is a character variable identifying the sex of the individual.
‘F’: females
‘M’: males
‘  ’: when blank, the sex of the individual has not been identified

YOB__I: This is a four digit numeric field identifying the year of birth of the individual (e.g. 1947). The age of the individual in any given year can be calculated by subtracting the year of birth from that given year (e.g. in 2000, an individual born in 1965 would be 2000-1965 = 35 at the end of the 2000 calendar year).

YOD__I: This is a four digit numeric field identifying the year of death of the individual. For individuals who have not passed away, this field is missing.

FLAG_I (plus the relevant LAD year, for example FLAG_I1982, etc). These are character variables that identify the years in which an individual is present in the LAD files. They take the following values:
‘1’: the individual has filed in that year
‘2’: information for the individual has been imputed for that year
‘  ’: (blank): the individual is not present in that year.

TTNFLI: Flag to indicate whether or not an individual has a temporary SIN, where:
‘Y’ (Yes) = Temporary SIN;
‘N’ (No) = No temporary SIN.

Temporary SINs are issued to temporary workers, non-residents, students with student visas, etc. In these cases, a SIN may change from one year to the next if, for instance, the individual becomes a permanent resident or a Canadian citizen. In the LAD files, LIN__I generated from the original SIN is maintained in order to ensure that information for an individual can be linked across years.

IMMFLI: Flag to indicate whether or not an individual is a Canadian immigrant, who landed between 1980 and the present, where:
‘Y’ (Yes) = Immigrant;
‘N’ (No) = Not an immigrant.

LNDYR I: This is a four digit numeric field identifying the landing year in which the immigrant landed (e.g. 1990). For individuals who are not an immigrant, this field is missing.

WGT__INote 1 : This is an individual noise weighting variable used with all procedures invoked in the SAS programs on the LAD 10% sample. It is a noise variable used to protect confidentiality. This variable is also found in the yearly files.

WGT2_I: As the previous variable this is an individual noise variable used to protect confidentiality. This weighting variable is used with all procedures invoked by the SAS programs with the LAD 20% sample. This variable is found in the yearly files as well.

6 Programming tips

This section provides programming information for individuals who want to have a better understanding of the programming structure used to access data from the LAD files. Please note that individuals may undertake their own programming, however, only a small staff within Statistics Canada can carry out these retrievals. Access to the LAD files is restricted to protect the confidentiality of an individual’s tax data and any data that are made available will be screened through a set of rules designed to prevent disclosure.

There are two types of LAD files— the yearly LAD data files and the LAD register (for more details on the LAD register, refer to section 5, LAD register). LAD variables are identified with a variable name that consists of three parts: 1) the acronym name, 2) the aggregate level, and 3) the year (the four-digit year extension exists in most, but not all cases). Observations in the LAD files are sorted by a variable, named LIN__i (note that there is no year extension for this variable), which enables users to maintain a link across years.

Data access is undertaken with SAS programming language. The next page contains a sample SAS program designed to access LAD data. The library assignments on the first three lines are the locations for the input files (first two lines) and the output files (the third line). The input files are in SAS format and can therefore be accessed with a SET or MERGE statement. This 20 % sample based program is aimed at retrieving the number of Social Assistance (SA) recipients in Ontario that did not have any earnings appearing on their T4 slips,according to sex and year (in this case, 2000 to 2002). It is generally recommended that programs use the variables available in the register rather than the yearly files because the register information contains the most recent data. For example, the following program uses sxco_i, a variable found in the register, rather than sxco_i&yr, the variable found in the yearly LAD files. The flag_i&yr variables in the register are useful to identify individuals who have filed in a given year. In this program, only individuals who have filed every year from 2000 to 2002 are selected. At the end of the program, four tables are created from the output data file. Note that for confidentiality purposes, the weight variables wgt__i (with the LAD 10% sample) or wgt2_i (with the LAD 20% sample) must be used whenever a SAS procedure such as FREQ or LOGISTIC is invoked.

When programming in SAS, it is important to keep in mind the distinction between missing values and zeros in numeric fields. With SAS, most mathematical operations undertaken with missing values will return missing values. In LAD, in years that an individual is present, numeric variables not relevant to that individual have a value of zero. For example, if a non-family person has filed in 2000, then the value for RRSPSI2000 (contributions to a spouse’s RRSP) should be zero. If that individual has not filed in 2000, then the value will be missing. Thus, as a safety precaution, it is suggested that all numeric variables to be used in mathematical expressions be initialized to zero if missing, before using them.

Sample LAD program

* Sample SAS program using the LAD;

libname source1 '/LADdata/data1';        * first 10% sample ;
libname source2 '/LADdata/data2';        * second 10% sample ;
libname Out '/LADuser/xxxx/data';        * user's directory ;

* This sample program's objective is to use the 20% LAD to retrieve the number of Social Assistance (SA) recipients in Ontario that did not have any earnings appearing on their T4 slips, according to sex and year (in this case, 2000 to 2002). Data for provinces and earnings are from the yearly LAD files whereas the sex variable is from the 2002LAD register (the most recent). ;

* The first step is to create a datafile containing all the information that we need to produce our tables. This datafile will be called SAOnt and will be saved in the 'out' directory. The Longitudinal Identifier Number (LIN__I) is used to merge the annual LAD datasets. ;

data out.SAOnt;
source1.lad2000(where=(prco_i2000 = 5) keep=lin__i prco_i2000 saspyi2000 t4e__i2000)
source2.lad2000(where=(prco_i2000 = 5) keep=lin__i prco_i2000 saspyi2000 t4e__i2000)
source1.lad2001(where=(prco_i2001 = 5) keep=lin__i prco_i2001 saspyi2001 t4e__i2001)
source2.lad2001(where=(prco_i2001 = 5) keep=lin__i prco_i2001 saspyi2001 t4e__i2001)
source1.lad2002(where=(prco_i2002 = 5) keep=lin__i prco_i2002 saspyi2002 t4e__i2002)
source2.lad2002(where=(prco_i2002 = 5) keep=lin__i prco_i2002 saspyi2002 t4e__i2002)
source1.reg2002(keep=lin__i sxco_i flag_i2000-flag_i2002 wgt2_i)
source2. reg2002(keep=lin__i sxco_i flag_i2000-flag_i2002 wgt2_i);

by lin__i ;

If flag_i2000=1 and flag_i2001=1 and flag_i2002=1; *person must be taxfiler in all 3 years;

* We create a flag variable that identifies the SA receipients for each year. The result is three variables, flag_sa2000, flag_sa2001 and flag_sa2002, taking a value of either 1 or 0.

If (t4e__i2000=0 and saspyi2000>0) then flag_sa2000 = 1 ;
else flag_sa2000 = 0 ;
if (t4e__i2001=0 and saspyi2001>0) then flag_sa2001 = 1 ;
else flag_sa2001 = 0 ;
if (t4e__i2002=0 and saspyi2002>0)then flag_sa2002 = 1 ;
else flag_sa2002 = 0 ;

run ;

* The SAS 'freq' procedure is used to produce our tables. We would also need to make sure that confidentiality guidelines standards are respected. ; proc freq data = out.SAOnt;
tables sxco_i*flag_sa2000*flag_sa2001*flag_sa2002 /missing;
weight wgt2_i ;
run ;

* End of the sample program ;

7 Design of LAD variable acronyms

Most LAD variables have a ten-character acronym. Each acronym consists of three parts, namely the variable name (five characters), the aggregate level (one character), and the calendar year (four characters), e.g. XTIRCI2000.

The variable name is the principal component of the acronym. The characters identify the type of information provided by the variable (see section 8 “LAD Variable Definitions”).

The one-character aggregate level character provides information on individuals of the census family according to the designated level of aggregation. There are four possibilities, namely ‘I’, ‘P’, ‘F’, and ‘K’ representing individual, parents, family and children (kids) respectively. The family types outlined in these aggregate levels refer to the status of the family at the end of the tax year. Following are details about each of these aggregate levels:

I (Individual):
A variable with this aggregate level provides information only for the individual (to be selected into the sample, an individual must have a SIN). In most cases this information is taken from the individual’s own tax formNote 2, though some individuals who have not filed are imputed from a spouse’s tax form or from information from an earlier year, and therefore have imputed information (since 1993 imputed children can be selected into the sample).

P (Parents/spouse):
This aggregate level indicates that the variable contains data for the parent(s) in the census family for couple families or for single-parent families. For couple families, Parents/spouse represents the partner’s individual characteristics. The income is the sum of the income of the two parents / spouses. The partner’s income in particular year is the difference between this summed income and the individual income eg. XTIRCP2000 – XTIRCI2000. In the case of lone-parent families or persons not in census families, Parents/spouse is the parent’s or person not in census families’ individual information.

Because deceased people are attached to families, there are some cases in which variables at the ‘P’ aggregate level contain information for more than two individuals. If an individual who is a person not in a census family as of December 31st of the year had a spouse who died during the year, the parent aggregate level may contain information for both the individual and his or her spouse. This can occur if an individual’s spouse has recently passed away and the individual has since remarried. In such cases, the ‘P’ variables can contain information for three people, the individual, the individual’s living spouse, and the individual’s deceased spouse. There are a few variables with a ‘P’ aggregate level that provide information on only one person in the census family regardless of the family composition. These variables include age, gross business / commission / farming / fishing / professional income, immigrant/emigrant code, English/French language, landing year and year of death.

F (Family):
This aggregate level indicates that the information in the variable is an aggregate of all members in the individual’s census family, including the individual himself/herself. Once again, note that deceased individuals are attached to families; therefore this variable can contain information aggregated over more individuals than just the census family. The exceptions are LIMATIyyyy and LIMXTIyyyy, which are the low income status variables using ISD’s after-tax income and total income definitions, respectively. These two variables are dichotomous variables (i.e. 0 or 1). Additional exceptions are gross business income (BGRS_Fyyyy), gross commission income (CMGRSFyyyy), gross farming income (FMGRSFyyyy), gross fishing income (FSGRSFyyyy), and gross professional income (PFGRSFyyyy), which contain the largest gross self-employment income amongst all the people in the census family.

K (Kids):
This aggregate level indicates that the information in this variable pertain to children in the census family. Note that these variables are on a different file. There are only two variables available for all children in a census family. They are age (AGE__Kyyyy) and the family identification number (FIN__Iyyyy). The remaining ‘K’ variables have information only for tax-filing children, and are left blank or replaced by zero for non-filing children.

The four-characters for the calendar year, identifies the year to which the variable is associated. The LAD data are stored in separate files for each calendar year; therefore all variables in a particular year file will have the same four-character calendar year reference. The only exception in the yearly files is the variable LIN__I, the LAD individual identification number, which is available for each observation present in each year file, but does not have a calendar year as part of the acronym (note that there is also a variable for spousal LIN (LIN__PyyyyNote 3) which does have the year extension as part of the acronym name). In the register file, the exceptions to the four character year are LIN__I, SXCO_I, YOB__I, YOD__I, LNDYRI, TTNFLI and IMMFLI, which are the individual’s LIN, sex, year of birth, year of death, landing year, temporary SIN flag, and immigrant flag, respectively.

8 What’s New – LAD 2015

Modified Variables

Since the release of the LAD 2014 there have been a number of improvements to the LAD database. The following corrections and changes have been made to the variables on the existing LAD database:

  • Changes were made to the variable “Year of Death” (YOD__). These changes affected only the spousal values of the variable (YOD__P). Some values for YOD__P in some years of data had a missing value instead of 0. These missing values have been set to 0 for all of the affected years, 1982-2013.
  • Values for the variable “employment insurance premiums from T4 slips” (T4EIC) were revised for 2011. Values for T4EIC had been set at the maximum deduction of $787 in 2011 rather than the premium paid. This revision affected roughly 38% of records (or 60% of tax filers who reported T4 income) in 2011.    
  • Values of the variable ”net provincial tax calculated” (NPTXC) were revised for some residents of Quebec age 65 and over, for 2011 and 2012. These revisions removed the amount of the Health Contribution from NPTXC for residents of Quebec who were not required to pay the amount, based on specific exemptions for low-income seniors. 
  • Changes were made to values of the variable ”total deductions for calculation of net income” (TIDNC) for the years 1990 to 2015. These changes involved separating the value of the Social Benefits Repayment (RSBCL) amounts from the calculation of TIDNC, in keeping with the separation found in the T1.
  • Corrections and modifications to the definitions of the variables:
    • CPP or QPP deduction or tax credit on self-employment earnings (CPPSE)
    • CPP/QPP contributions through employment T4 (CQPT4)
    • CPP/QPP contributions through employment and self-employment earnings (CQPPD)
    • CPP/QPP total contributions payable from self-employment (CLCPP)
    • QPP total contributions payable from self-employment in Quebec (CLQPP)
  • Due to changes in the IMDB the variables IMCAT (Immigrant category) and IPSPC (Immigrant’s special program code) are no longer available after 2014.

New Variables

As well, new variables have been added to the LAD database including variables relating to children’s fitness tax credits, family tax cuts, provincial tax credits and capital gains information. In a few cases the data for a particular variable may be available for a number of previous years, such as “Net capital gain/loss from the disposition of real estate, depreciable property and other property” which is available from 1994 to present. Users are encouraged to review the available years for each of the new variables.

The table below lists the variable names and descriptions for the new additions to the 2015 LAD, with a fuller explanation provided in the main variable definition section.

New variables available on the LAD as of income year 2015
Table summary
This table displays the results of New variables available on the LAD as of income year 2015. The information is grouped by NEW VARIABLES (appearing as row headers), Years Available (appearing as column headers).
NEW VARIABLES Years Available
Children Fitness, fees plus supplement (TPRCFETCC_) 2015
Children Fitness, refundable tax credit (RCFTCC_) 2015
Children Fitness, total expenses (TRCFTCC_) 2015
Donations made to government bodies (GVTBDONS_) 2014-2015
Family Tax Cut (FTCC_) 2014-2015
Family Tax Cut, spouse adjusted family caregiver (FTCAFCSRC_) 2014-2015
Family Tax Cut, spouse non-refundable tax credits (FTCSNRTCC_) 2014-2015
Family Tax Cut, spouse taxable income (FTCSTAXIC_) 2014-2015
Family Tax Cut, spouse transferred amount (FTCSTRFC_) 2014-2015
Gross proceeds from the disposition of real estates and depreciable property (KGREALT_) 2013-2015
Manitoba 55 Plus program (MAN55) 2013-2015
Manitoba refundable tax credit, contributions to Community Enterprise Development (CEDTCRMB_) 2014-2015
Net capital gain/loss from the disposition of real estates and depreciable property (KGLPF_) 1994-2015
Ontario farmer tax credit, donations to Community Food Program (CFPDON_) 2014-2015
Ontario senior homeowner property tax grant (ONGRANTS_) 2013-2015
Provincial Children’s Fitness Equipment tax credit (PCFETCC_) 2015
Provincial Education and Coaching tax credit (PECTCC_) 2014-2015
Provincial Refundable Children Fitness tax credit (PRCFTCC_) 2015
Provincial Search and Rescue Volunteer Firefighter tax credit (PSRVTCC_) 2014-2015
Provincial Senior Home Renovation tax credit (PSHRTCC_) 2014-2015
Provincial Senior Income Tax Reduction for self (PSNRTXRC_) 2014-2015
Provincial Senior Income Tax Reduction for spouse (PSITRSC_) 2014-2015

9 LAD variable definitions

An example of a LAD variable definition with the elements described.

Description for Figure 1

An example of a LAD variable definition, in this case “Rental income, net,” with the elements described. The elements for each variable are: the variable name; the years the variable is available on the LAD; a definition of the variable; the source from which the variable is derived, such as the line number on the tax form or through LAD processing; an indicator of whether the variable is a component of the Canada Revenue Agency’s definition of Total income (TIRC_) and/or a component of ISD’s Total income definition (XTIRC), and as well as the years it was a component; and finally, the LAD variable acronym is used for naming the variable. Typically LAD acronyms use 6 characters, the first five characters designate the variable and the sixth character identifies the level of aggregation available (the character I indicates the level of aggregation is the Individual).

The LAD Variable definitions

10 Selected income variable counts and medians for individuals, 2014 to 2015

10 Selected income variable counts and medians for individuals, 2014 to 2015
Table summary
This table displays the results of 10 Selected income variable counts and medians for individuals. The information is grouped by Acronym (appearing as row headers), Variable Name, 2014 and 2015, calculated using Count and Median ($) units of measure (appearing as column headers).
Acronym Variable Name 2014 2015
Count Median ($) Count Median ($)
ABQUEI Quebec abatement 3,996,425 565 4,074,565 580
ACEXPI Attendant care expenses 1,455 1,355 1,625 1,431
ADEXPI Adoption expense 1,935 4,407 1,995 3,423
AFTAXI After tax income 26,915,120 29,593 27,108,390 30,530
ALEXPI Employment allowable expenses 794,200 2,703 788,760 2,571
ALMDCI Deduction of spousal/child support claimed 60,925 10,500 58,845 11,323
ALMDNI Deduction of spousal/child support paid 62,605 10,553 60,840 11,394
ALMI_I Taxable of spousal/child support received 69,840 9,600 68,860 9,800
APXMPI Additional personal exemptions 17,440 4,800 17,510 4,764
AXMP_I Age exemption 5,359,845 6,916 5,538,235 7,033
BCLICATC_I B.C. low income action tax credit 1,291,905 115 1,236,810 116
BCMETCC_I B.C. mining/exploration tax credit 195 1,189 165 1,124
BCSENHRTC_I BC senior home renovation tax credit 2,760 367 4,810 300
BGRS_I Gross business income 1,986,175 14,840 1,991,415 14,995
BNET_I Net business income 1,984,045 6,500 1,988,650 6,530
BPXMPI Basic personal exemptions 26,974,750 11,138 27,232,380 11,327
CAREGI Caregiver amount 241,315 4,530 248,645 4,608
CAREGDEP_I Family caregiver tax credit for dependants 22,815 2,058 26,415 2,093
CAREGDEPNETIC_I Net income of eligible dependants for the family caregiver tax credit 176,105 2,000 358,105 1,889
CAREGSP_I Family caregiver tax credit for spouse/common-law partner 110,120 2,058 114,340 2,093
CARTTC_I Children's arts tax credit 607,810 500 650,695 500
CCELD_I Child care expenses as per limitation deduction 24,135 4,550 24,110 5,200
CCEXDI Child care expenses 1,308,975 2,586 1,350,370 2,716
CDGFTI Donations and gifts tax credit 5,653,605 55 5,604,200 59
CDONCI Charitable donations and government gifts 5,659,315 282 5,609,040 300
CEA__I Canada employment amount 17,753,360 1,127 17,908,020 1,146
CEDEXI Exploration and development expenses 58,345 1,144 43,325 407
CFPDNI Canadian forces personnel and police deduction 1,290 12,222 3,180 17,225
CHAD_I Deduction for children under age 18 3,728,260 4,510 164,525 2,093
CHADTI Ded. transferred to a spouse for children under 18 624,210 4,510 13,420 2,093
CLCPPI CPP/QPP contrib. payable from self-emp. 1,629,350 1,025 1,631,565 1,049
CLKGLI Capital gains/losses taxable 2,637,955 924 2,747,090 924
CLKGXI Capital gains/losses net 2,637,955 1,848 2,747,090 1,848
CLRGYI Clergy residence deduction 26,560 12,666 26,680 12,882
CMGRSI Gross commission income 222,780 10,462 231,170 10,000
CMIT4I Commission income per T4 slips 546,875 5,481 555,940 5,717
CMNETI Net commission income 223,240 4,783 231,920 4,341
CPPSEI CPP/QPP deductions for self-employment 1,627,955 513 1,630,380 525
CQPP_I CPP/QPP benefits 6,912,760 7,192 7,143,155 7,332
CQPPDI CPP/QPP deductions 17,047,775 1,796 17,161,095 1,829
CQPT4I Canada pension plan contributions per T4 slips 15,929,730 1,783 16,048,685 1,814
CTBDSI Benefits for disabled children 140,345 2,064 150,455 2,088
CTBI_I Child tax benefit income 3,223,935 2,190 3,217,325 2,184
CYCGII Carrying charges and interest expenses 1,975,370 357 1,947,445 407
DISDNI Disability deduction for self 709,985 7,766 766,445 7,899
DISDOI Disability ded. for other than sp. 243,130 7,766 261,460 9,331
DISDTI Disability deduction transferred 147,120 7,766 159,095 7,899
DIVTEI Net eligible dividends 3,649,500 449 3,709,210 475
DIVTOI Net dividends other than eligible 912,195 21,000 975,420 20,008
DIVTXI Taxable dividends 4,179,370 1,032 4,263,335 1,105
DNTSPI Deductions transferred from spouse 1,317,370 5,359 1,122,540 6,437
DSBCQI CPP/QPP disability benefits 396,210 9,946 398,475 10,130
DUES_I Union and professional dues 5,746,185 634 5,746,145 647
EDUDCI Educational deduction 1,881,520 3,720 1,876,920 3,720
EDUDNI Total educational deduction 1,881,670 3,720 1,877,215 3,720
EDUDTI Tuition deduction transferred from child 694,565 5,000 690,945 5,000
EDUPTI Education deduction for part time student 670,535 560 663,905 560
EDUSPI Tuition deduction transferred from spouse 100,025 3,768 100,490 3,894
EDUTFI Education deduction transferred from dependant 694,575 5,000 690,960 5,000
EI___I Employment income 19,387,325 33,204 19,536,290 33,702
EICRPI UI Benefits repayment 162,620 1,052 167,280 1,105
EINS_I UI Benefits assessed 2,370,170 5,551 2,460,435 5,738
EINSUREARN_I Total U.I. insurable earnings per T4 14,679,710 36,722 14,946,995 37,174
EIPSEIC_I Employment insurance premiums on SEI 5,945 314 6,455 324
EIRDNI EI benefits repaid deduction 325,095 369 326,815 386
EIREGI Regular EI benefits payable 1,628,715 5,016 1,704,705 5,240
EISUPI EI assistance as part of a workforce re-entry initiative 64,375 3,609 56,350 3,599
ESPA_I Elected split-pension amount 1,231,195 8,206 1,266,295 8,254
ESPADI Deduction for elected split-pension amount 1,231,425 8,211 1,269,115 8,252
EXINDI Exempted income for Canadian Indian 105,750 21,471 106,930 21,632
FABENI Family benefits 1,507,860 1,782 1,669,710 1,534
FGNBITC_I Foreign business income 5,925 4,177 5,640 6,387
FGNBITPD_I Foreign business taxes paid on foreign business income 6,540 187 6,600 257
FGNI_I Foreign income received 1,524,775 470 1,781,140 515
FGNTXPD_I Foreign taxes paid on foreign income 1,337,100 50 1,584,920 54
FMGRSI Gross farming income 328,860 32,108 325,165 33,221
FMNETI Net farming income 335,185 1,322 331,730 1,454
FPLCGI Federal political contrib. 187,670 135 291,815 180
FPLTCI Federal political tax credit 186,570 103 289,860 135
FRMCLOSGRS_I Mortgage foreclosures and conditional repossessions of qualified farm proper 1,580 45,950 1,345 68,000
FSGRSI Gross fishing income 26,530 28,616 26,880 28,679
FSNETI Net fishing income 26,945 13,872 27,415 15,318
FTCAFCSRC_I Family Tax Cut, spouse adjusted family caregiver Note .: not available for any reference period Note .: not available for any reference period 5,760 8,209
FTCC_I Family Tax Cut Note .: not available for any reference period Note .: not available for any reference period 1,597,300 967
FTCSNRTCC_I Family Tax Cut, spouse non-refundable tax credits Note .: not available for any reference period Note .: not available for any reference period 1,716,615 2,146
FTCSTAXIC_I Family Tax Cut, spouse taxable income Note .: not available for any reference period Note .: not available for any reference period 1,682,950 26,371
FTCSTRFC_I Family Tax Cut, spouse transferred amount Note .: not available for any reference period Note .: not available for any reference period 530 5,000
FTXSPLC_I Federal tax on split income 370 7,115 365 5,493
GGEX_I Capital gain exemption 67,460 27,140 62,745 36,257
GHSTCI GST rebate (ISD) 8,954,815 406 9,654,325 412
GRSMDI Gross medical expenses 6,525,900 1,625 6,798,800 1,635
GSTRSI GST rebate self employed 490,720 48 468,990 48
GVTBDONS_I Donations made to government bodies Note .: not available for any reference period Note .: not available for any reference period 24,125 100
HBA__I Home buyers’ amount 195,460 5,000 197,365 5,000
HBPRPI RRSP home buyer's plan repayment 937,920 800 933,420 800
HBPSHI RRSP home buyer's plan shortfall 861,665 512 847,225 527
HBPWDI RRSP home buyer's plan total withdrawals 1,763,580 10,600 1,739,025 10,937
HRLDNI Home relocate deductions 1,330 168 1,015 208
INVI_I Investment income 6,516,815 379 6,267,545 384
KGAPPLRSVC_I Capital reserves applied as current year capital gains 24,390 50,694 23,755 54,058
KGELGBFRMI_I Farming income eligible for the capital gains deduction 8,170 120 7,340 158
KGLFMI Capital gain/loss on mortgage foreclosures 1,560 4,078 1,380 4,894
KGLFRMCLOS_I Gain/loss on mortgage foreclosures and conditional repossessions 950 -2,227 890 -8,036
KGLOFI Capital gain/loss from bonds/debentures/promissory notes/other similar properties 31,360 40 24,735 52
KGLPF_I Net capital gain/loss from disposition of real estates and depreciable property 154,735 17,186 159,185 19,251
KGREALT_I Gross proceeds from disposition of real estates and depreciable property 159,215 132,190 166,645 142,500
KGSBINVDFR_I Small business investment deferral capital gains 585 5,310 575 8,807
LOANCI Interest paid on student loan tax credit 548,285 329 547,840 334
LSTCN_I Net labour sponsored funds tax credit 295,085 2,769 315,245 2,800
LTPI_I Net limited partnership income 87,845 -222 71,150 -174
MAN55_I Manitoba 55+ benefits 5,940 647 9,380 647
MBATFTCC_I Manitoba advance tuition fee tax credit 16,485 178 19,060 185
MDEXCI Medical expense 4,638,710 1,275 4,818,495 1,291
MKINCI Market income 23,708,870 31,663 23,898,300 32,374
MVEXPI Moving expenses 93,915 1,251 87,775 1,379
MXMP_I Married exemption 2,068,750 8,938 2,006,825 8,308
NETICI Net income 26,064,555 32,310 26,464,160 33,045
NFSL_I Net federal supplements income 1,969,705 4,339 2,097,620 4,310
NFTXCI Net federal tax 17,111,770 3,939 17,522,925 4,058
NNRCCI Net non-refundable credits 26,995,650 2,456 27,252,010 2,422
NPTXCI Net provincial tax 17,456,610 2,538 17,753,425 2,599
NRFIREC_I Volunteer firefighter credit 41,130 3,000 41,430 3,000
NRNLFIREC_I Volunteer firefighter credit, Newfoundland 4,680 3,000 6,225 3,000
NRPROVCLDAT_I Provincial children arts tax credit 118,870 500 126,210 500
NRPROVCLFIT_I Provincial children fitness expenses deduction 208,770 500 219,335 500
NRPROVHB_I Provincial home buyers tax credit 7,710 10,000 7,165 10,000
NRSKTUITREBC_I Saskatchewan tuition tax credit 47,190 640 39,405 640
NSALTC_I N.S. affordable living tax credit 246,585 255 230,810 255
NSFIREC_I Volunteer firefighter credit, Nova Scotia 7,465 500 7,355 500
NSPRTC_I N.S. tax credit for low income receiving social assistance 16,545 125 16,410 250
NSPTXC_I N.S. tax credit for volunteer firefighters 7,455 500 7,350 500
NTCL_I Northern Territories cost of living credit 28,150 739 28,930 729
NTXI_I Non-taxable income 3,763,630 5,678 3,873,520 5,728
NUCL_I Nunavut cost of living tax credit 18,535 535 19,540 520
OASP_I Old Age Security pension 5,440,375 6,676 5,595,890 6,786
OASPRI OASP repayment 397,650 3,009 401,520 3,062
OASTDI Tax deducted for OAS required claw-back 496,300 341 527,150 341
ODN__I Other deductions from total income 685,190 221 748,730 227
ODNNII Other deductions from net income 203,135 1,723 199,030 1,871
OEI__I Other employment income 2,349,650 445 2,343,140 455
OI___I Other income 3,875,285 805 3,843,260 906
ONATCI Ontario apprenticeship tax credit 1,380 7,527 1,445 7,500
ONCLDATCC_I Ontario children activity tax credit 514,270 54 591,800 55
ONCOPI Ontario co-operative education tax credit 1,795 1,234 1,720 1,507
ONEPTCC_I Ontario energy and property tax credit 2,141,180 967 2,373,820 983
ONEPTCLTCF_I Ontario paid for accommodation in a public long term care home 22,450 14,775 22,190 15,052
ONEPTCRSV_I Ontario energy costs paid for a residence located on a reserve 63,130 2,000 59,815 2,000
ONGAINS_I Ontario guaranteed annual income benefits 10,460 855 140,270 504
ONGRANTS_I Ontario senior homeowner property tax grant 319,755 500 455,400 500
ONHHRTC_I Ontario healthy home renovation tax credit 20,835 364 22,070 431
ONNOEC_I Ontario northern resident energy tax credit 147,915 139 175,245 142
ONSTC_I Ontario sales tax credit 3,249,425 279 3,031,220 284
OSGIFI Cultural and ecological gifts 7,105 156 8,005 135
PCFETCC_I Provincial Children's Fitness Equipment tax credit Note .: not available for any reference period Note .: not available for any reference period 219,050 250
PECTCC_I Provincial Education And Coaching tax credit Note .: not available for any reference period Note .: not available for any reference period 9,680 500
PEIFIRE_I PEI volunteer firefighter tax credit 850 500 860 500
PENDCI Pension income deduction 4,878,240 2,000 5,001,810 2,000
PFGRSI Gross professional income 335,855 18,500 334,360 17,874
PFNETI Net professional income 337,995 10,288 337,560 9,947
PPIP_I Provincial Parental Insurance Plan 3,730,995 194 3,725,855 197
PPIPDI Deduction for PPIP premiums on self-empl. income 413,460 52 419,155 51
PPIPEI PPIP premiums payable on employment income 110,020 213 112,305 210
PPIPOI Net Employment Insurance overpayment 355,970 23 347,090 24
PPIPSI PPIP premiums payable on self-empl. income 427,315 64 431,320 64
PPLCCI Provincial political tax credit 51,490 117 35,590 90
PRCFTCC_I Provincial Refundable Children's Fitness tax credit Note .: not available for any reference period Note .: not available for any reference period 1,770 37
PSHRTCC_I Provincial Senior Home Renovation tax credit Note .: not available for any reference period Note .: not available for any reference period 420 332
PSNRTXRC_I Provincial Senior Income Tax Reduction for self Note .: not available for any reference period Note .: not available for any reference period 17,225 250
PSROCI Province assistance benefit 134,410 700 144,595 700
PTPA_I Public transit passes amount 1,726,415 790 1,759,670 801
PTXC_I Provincial tax credit 9,231,335 538 9,889,605 587
QPPT4I Quebec pension plan contributions per T4 slips 3,793,870 1,635 3,791,630 1,685
RCFTCC_I Children's Fitness, refundable tax credit Note .: not available for any reference period Note .: not available for any reference period 1,698,955 101
RDSP_I Register disability savings plan 920 531 1,195 336
RGRS_I Gross rental income 1,597,175 14,000 1,641,765 14,400
RNET_I Net rental income 1,510,455 1,583 1,547,040 1,747
RRSPCI RRSP premium 6,073,765 3,000 6,102,095 3,000
RRSPDI Annual RRSP deduction limit 24,139,605 25,270 24,477,570 26,607
RRSPEI Earned income for RRSP 19,413,545 32,359 19,595,295 32,813
RRSPLI Next year RRSP room 22,044,320 29,383 22,229,730 30,911
RRSPOI RRSP income of person 65+ 419,995 4,863 426,570 4,891
RSBCLI Social benefits repayment 556,215 2,132 564,795 2,201
RSPPII RRSP transferable from other pension 80,725 26,000 79,730 25,440
SASPYI Social assistance payments 1,568,725 7,038 1,575,890 7,275
SBDSPGRS_I Gross proceeds from disposition of shares from a small business corp. 35,480 48,973 33,515 52,875
SBNGLSH_I Net gain/loss on sale of shares from a small business corp. 42,370 16,181 40,620 20,000
SEBENI Provincial seniors' benefits 93,335 400 95,635 400
SEI__I Self-employment income 2,942,345 5,884 2,950,700 5,856
SLITC_I Saskatchewan low-income tax credit 355,075 238 342,460 241
SOP4AI Superannuation or other pension 4,206,575 14,980 4,323,810 15,455
T4E__I Total earnings per T4 slip 16,987,365 36,748 17,136,900 37,180
T4EICI T4 UIC premiums per T4 slip 15,111,920 674 15,216,360 685
T4RP_I T4 registered pension contrib. 4,869,570 3,475 4,929,940 3,599
T4RSPI T4-RSP income 2,211,190 1,700 2,193,995 1,670
TALIPI Spousal/child support payments made 85,320 10,000 82,810 10,713
TALIRI Spousal/child support payments received 119,935 7,800 115,160 8,347
TFSACTB_I TFSA contributions 7,043,355 5,500 7,639,905 5,500
TFSACYE_I TFSA calendar year end 9,929,345 10,422 10,691,310 10,747
TFSAWDL_I TFSA withdrawals 3,185,750 2,650 3,495,340 2,705
TIDNCI Total deductions for calculation of net income 14,287,820 3,486 14,420,985 3,560
TIDT4I Total tax deducted per T4 slips 19,701,875 4,332 19,941,665 4,420
TIRC_I Total income (CRA) 26,155,015 34,103 26,537,875 34,900
TOTDNI Donations and gifts amount 5,663,315 282 5,613,565 300
TOTNOI Total non-refundable tax credits 26,994,780 15,931 27,251,445 15,884
TPAJAI Pension adjustment 6,214,370 5,491 6,226,715 5,569
TPRCFETCC_I Provincial Children's Fitness, total expenses Note .: not available for any reference period Note .: not available for any reference period 1,775 580
TRCFTCC_I Children's Fitness, total expenses Note .: not available for any reference period Note .: not available for any reference period 1,699,735 673
TRPINI Government transfer payments 18,921,720 6,056 20,023,440 5,960
TUEC_I Tuition and education tax credit 1,709,020 3,485 1,769,180 3,622
TUTDNI Tuition fees deduction 2,331,065 2,778 2,325,315 2,831
TXI__I Taxable income (CRA) 25,388,575 32,806 25,851,990 33,434
UCCB_I Universal chid care benefit 1,788,095 1,200 3,753,635 1,440
UCCBDPND_I Universal child care benefit designated to dependent child 83,555 1,200 296,355 1,440
UCCBRI Universal child care benefit repayment 18,970 400 28,080 400
WITB_I Working income tax benefit 1,401,855 784 1,393,890 790
WITBAI Working income tax benefit advance payments 950 501 760 534
WITBBC_I Basic working income tax benefit 1,388,435 786 1,379,400 792
WITBSC_I Supplement working income tax benefit 27,055 499 30,085 508
WITBTAC_I Working income for the working income tax benefit 1,490,490 12,877 1,495,850 13,057
WKCPYI Workers compensation payments 584,440 4,407 576,035 4,478
XDIV_I Total net dividends 4,179,370 750 4,263,335 804
XT4EIC_I Provincial parental insurance included in EI premiums 64,200 120 66,410 122
XTIRCI Total income (ISD) 26,889,715 32,470 27,083,865 33,600
YKFN_I Yukon First Nation’s tax credit 945 1,479 995 1,546
YKFNAB_I Yukon First Nation’s abatement 980 3,010 1,005 3,548

11 Correspondence with the IMDB variables

Correspondence with the IMDB variables
Table summary
This table displays the results of Correspondence with the IMDB variables. The information is grouped by LAD Acronym (appearing as row headers), IMDB Acronym, IMDB Acronym (Old) and Description (appearing as column headers).
LAD Acronym IMDB Acronym IMDB Acronym (Old) Description
LNGOF OFFICIAL_LANGUAGE CAN_LANG, Official_Language_Cd Immigrant’s official languages ability indicator
PAYSC COUNTRY_CITIZENSHIP F03FCITZ, CITZ, Citizenship_Country_Cd Immigrant’s country of citizenship at landing
PAYSR COUNTRY_RESIDENCE F03FCLPR, FCLPR, CLPR_Country_Cd Immigrant’s country of last permanent residence
PAYSN COUNTRY_BIRTH F03FCOB, FCOB, Birth_Country_Cd Immigrant’s country of birth
IEDCD LEVEL_OF_EDUCATION F03FEDUC, FEDUC, Level_Of_Education_Cd Immigrant’s level of education at landing
IMCAT IMM_CATEGORY_STC_ROLLUP2 F03IMCAT, IMCAT, Imm_Category_Rollup2_Cd Immigrant category
STATM MARITAL_STATUS M_STAT, Marital_Status_Cd Immigrant’s marital status at landing
LNGMA MOTHER_TONGUE NAT_LANG, Mother_Tongue_Cd Immigrant’s native language (or mother tongue)
IPRMR DESTINATION_CMA F03NCMA296NCHA3, Destination_CMA_Cd11 Immigrant’s intended place of destination
CNP4_ NOC2_CD11 F03NOC4, NOC4, NOC4_Cd Immigrant’s intended occupation
IEDAN YEARS_OF_SCHOOLING SCH_YR, SPECIAL_PROGRAM Immigrant’s years of schooling at landing
IPSPC SPECIAL_PROGRAM F03SPC_P, SPC_P, Special_Program_Cd Immigrant’s special program code

12 Definition of total income variables

This section specifies the exact definitions of the three measures of total income that are available on the LAD, which are:

TIRC: Total income as per Canada Revenue Agency;
XTIRC: Total income as per Statistics Canada; and
MKINC: Market income as per Statistics Canada.

The first measure of total income is TIRC, which is the Canada Revenue Agency Taxation definition of total income as per the T1 form. The second measure, XTIRC, has been derived by the Small Area and Administrative Data Division of Statistics Canada as a more appropriate measure for statistical analysis. The components of income that are included in XTIRC are generally described in Table 1, Components of XTIRC in 2015, while the details are given in Table 5, Definition of XTIRC, 1982 to 2015.

The largest difference between XTIRC and TIRC occurs from 1986 onward because non-Taxable income is added to XTIRC. In 1986, the Government of Canada introduced the Federal Sales Tax (FST) Credit directed at the low-income population. In order to determine eligibility for the FST Credit, filers had to report their non-Taxable income. This was defined as Social Assistance payments, Guaranteed Income Supplement (GIS), Spouse’s Allowance (SPA), and Workers’ compensation payments. As a result of adding non-Taxable income to XTIRC in 1986, the user is cautioned in comparing pre-1986 values of XTIRC with later values. For example, an increase in XTIRC from 1985 to 1986 may simply reflect the reporting of non-Taxable income on the 1986 T1 form but not on the 1985 T1, i.e. perhaps no increase in income occurred.

Other new differences are the exclusion of RRSP income for people who are less than 65 years old and the inclusion of Indian exempt employment income to TIRC

Another difference between TIRC and XTIRC is that capital gains are included in the former but not in the latter. The remaining differences are detailed in Table 4, Differences between TIRC and XTIRC.

The third measure of total income available from LAD is market income (MKINC). MKINC is derived from XTIRC by removing government transfer payments. The components of MKINC are generally described in Table 2, Components of MKINC, 1982 to 2015, while Table 6, Definition of MKINC, 1982 to 2015, gives the detailed derivation.

Besides the change to XTIRC in 1986 due to the addition of sales tax credits, changes in tax legislation and in the content of the T1 form itself have resulted in differences in the availability of the components of total income. The trend has been towards greater availability. For example, in 1992, the components of non-Taxable income are reported separately on the T1 form, adding three variables to the LAD: NFSL, denoting net federal supplements (GIS and SPA), WKCPY, denoting Workers’ compensation payments, and SASPY denoting social assistance payments. From 1986 to 1991, only the total of these three payments was reported. A history of the changes in XTIRC is given in Table 3, History of Components of XTIRC.

In summary, this part of the LAD Dictionary specifies the components of TIRC, XTIRC, and MKINC for each year of LAD from 1982 to 2015 via:

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