Longitudinal Administrative Data Dictionary, 2015
LAD variable definitions

(1982 to present)

Definition: The Immigrant/emigrant code describes the migratory status of the taxfiler during the taxation year, with respect to movement in and out of Canada. It indicates those taxfilers who move to Canada within the tax year and those who leave Canada within the same year. These movements bear no relation to formal immigration status; they are only recorded to apply taxation laws (prorate of personal amounts for example). For legal immigrant status, please see Landing Year (LNDYR). The codes are:

Derived from: Personal Information Section, T1 tax form (1982 to present)

LAD: IEMCO   I, P, K character (formerly MIGCD from 1986 to 1995, retroactively changed to IEMCO in 1996)

(1980 to present)

Definition: This variable specifies the category of immigrant from those of the Immigration Act. This field allows the user to group data from the Longitudinal Immigration Database (IMDB) by defined categories. The codes distinguish first and foremost between types of immigrant, but also define whether or not the immigrant is the principle applicant, whether the request was filed abroad or in Canada and whether or not a special program was resorted to. This variable is a broader categorization than the LAD variable CATIM.

The corresponding codes are:

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable IMCAT. Note, the IMCAT variable on in source file changed its coding scheme in 2014, for all immigrants.

LAD: IMCAT   I   character

(1980 to present)

Definition: The code for the country of birth.
Note: The country of birth should be accurately identified even though that country may no longer exist or be recognized as a nation state. See the listing under the Immigrant’s country of citizenship at landing (PAYSC) variable for the country codes associated with this variable.

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable country_birth

LAD: PAYSN   I   character

(1980 to present)

Definition: A code representing the immigrant's country of citizenship at the time they were granted permanent residence in Canada. This code may, or may not be, the same as the country of birth or last permanent residence. Country codes are as follows:

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable country_citizenship

LAD: PAYSC   I   character 

(1980 to present)

Definition: This variable is based on the country of last permanent residence, meaning the country where the immigration applicant has resided on a permanent (or de facto permanent) basis for one year or more. De facto permanent applies to residence in a country that never confers permanent residence (such as "illegal" Chinese in various South East Asian countries) or only after a long period (such as Switzerland).

Exceptions:

a) For a Convention Refugee (CR) or member of any Designated Class (DC), CLPR means the country from which the applicant fled. In the case of Political Prisoners and Oppressed Persons (PPOP) Designated Class, CLPR may be the country in which the refugee is currently living (e.g. Special Programs such as Polish Detainee Program, Salvadorian Political Prisoners and Guatemalan PPOP).

b) Regardless of the time a person has resided in a country, if that person's status is of a temporary nature (foreign student, guest worker, long term visitor) CLPR will be the country where the person resided permanently prior to entering the country of present residence.

CLPR for dependent children of CR/DC applicants should be coded the same as the CLPR of the principal applicant regardless of the country of birth or residence of the child. This applies only to CR and DC cases for dependent children and does not affect the CLPR coding for spouses of CR and DC applicants, which should continue to be determined according to item 10.20(2).

The following countries have been regrouped or restructured compared to the original CLPR variable on the IMDB: England, Scotland, Wales, Northern Ireland and the Channel Islands are classified together under the code for the United Kingdom. Portugal and Azores have separate codes. Spain and Canary Islands have separate codes.

See the listing under the Immigrant’s Country of Citizenship at Landing (PAYSC) variable for the country codes associated with this variable.

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable country_residence,

LAD: PAYSR   I   character

(1980 to 2013)

Definition: This variable identifies the occupation the immigrant intended to practice in Canada. The intended occupations are coded to the National Occupation Classification (NOC) 4-digit codes. To obtain a complete list of the NOC codes, please contact income@statcan.gc.ca, Income Statistics Division, Client Services, 1-888-297-7355, 170, Tunney's Pasture Driveway, Statistics Canada, Ottawa, Ontario K1A 0T6.

The following list shows the 2007 National Occupation Classification major groups (two digits):

A number of occupation codes that are not on the NOC list may also be used. These are Citizenship and Immigration Canada (CIC) codes, as follows:

CIC — Description
0001 — Investor (CIC)
8888 — Entrepreneur - early admission on MP/EA
9911 — Student
9914 — New Worker
9915 — Unconventional worker (inland only)
9916 — Job requirements not met (inland only)
9970 — Homemaker
9980 — Other non-worker
9992 — Retired
9999 — Open employment authorization
9990 — Software pilot (CIC)

This variable is only defined for immigrants landing from 1980 to 2013. It is not available for the general LAD population.

Derived from: IMDB variable NOC4

LAD: CNP4_   I   character

(1980 to present)

Definition: Place of intended destination at landing. The first two characters represent the province codes. The final three characters are Citizenship and Immigration Canada’s original destination code converted to 2011 Census equivalent codes for CMA/CA (with the addition of Nunavut). Combined, the 5-character IPRMR codes are as follows (some of these combinations may not exist in the sample population).

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable destination_cma

LAD: IPRMR   I   character

(1980 to present)

Definition: This is a derived variable for educational attainment at the time of landing. The variable identifies ranges for years of schooling when individuals do not have formal credentials and non-university and university degrees where they are indicated at the time of landing. You may also want to consider the Immigrant’s years of schooling at landing (IEDAN) variable.

The codes are:

• ‘  ’  Level of education not stated
• ‘1’  0 to 9 years of schooling
• ‘2’  10 to 12 years of schooling
• ‘3’  13 years or more of schooling or has completed some university, without having obtained a degree/diploma/certificate
• ‘4’  Has obtained a Trade Certificate
• ‘5’  Has obtained a non-university diploma
• ‘6’  Has obtained a Bachelor’s degree
• ‘7’  Has obtained a Master’s degree
• ‘8’  Has obtained a Doctorate

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable level_of_education. This was self-reported by immigrants from 1980-2011. Since 2011 values have been imputed.

LAD: IEDCD   I   character

(1980 to present)

Definition: Marital status at time of landing. For marital status information in other years, see the Marital status (MSTCO) or Individual flag (INDFL) variables.

The codes are:

• ‘  ’  –  Marital Status not stated
• ‘0’  –  Unknown
• ‘1’  –  Single
• ‘2’  –  Married
• ‘3’  –  Widowed
• ‘4’  –  Divorced
• ‘5’  –  Separated
• ‘6’  –  Common Law
• ‘7’  –  Annulled Marriage

(1980 to present)

Definition: Specifies the code for the immigrant's primary or native language. Codes are as follows:

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable mother_tongue

LAD: LNGMA   I   character

(1980 to present)

Definition: Identifies the immigrant's self-reported knowledge of Canada's official languages at immigration time. This differs markedly from the Language, English or French (LNGCO) variable which represents on an annual basis the language of the tax form and, since 1995, the preferred language for correspondence.

The codes are:

• ‘  ’  –  unknown / not reported
• ‘1’  –  English
• ‘2’  –  French
• ‘3’  –  English and French
• ‘4’  –  Neither

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable CAN_LANG/ OFFICIAL_LANGUAGE

LAD: LNGOF   I   character

1980 to present)

Definition: The code for the special program under which the permanent resident landed in Canada.

The codes are:

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable special_program

LAD: IPSPC   I   character

(1980 to present)

Definition: The number of years of formal schooling successfully completed at landing. (Maximum coded is 25 years). The variable Immigrant’s level of education at landing (IEDCD) completes this one by listing the highest diploma obtained.

This variable is only defined for immigrants landing from 1980 to 2014. It is not available for the general LAD population.

Derived from: IMDB variable years_of_schooling. This was self-reported by immigrants from 1980-2011. Since 2011 values have been imputed.

LAD: IEDAN   I

(1982 to present)

Definition: Income after tax is the total income (XTIRC) excluding provincial and federal taxes and including the Quebec abatement. This variable is available for both taxfilers and imputed individuals. However, imputed individuals have NPTXC = 0, NFTXC = 0 and ABQUE = 0, resulting in AFTAX = XTIRC.

Prior 1984, because the Quebec abatement was not available income after tax is total income excluding provincial and federal taxes.

Derived from: T1FF processing

LAD: AFTAX   I, F, P, K

(1982 to present)

Definition: This variable is calculated as the sum of values from Income After Tax (AFTAX) plus net capital gains (CLKGX).

Derived from: AFTAX and CLKGX

LAD: AFTIC   I, F, P

(1982 to present)

Definition: the total income defined by the Canada Revenue Agency is the sum of the following income sources:

• From 1982 to present:
  • Canada/Quebec Pension Plan benefits (CQPP_) Line 114 (includes Disability Line 152)
  • Capital gains/losses calculated (CLKGL) Line 127
  • Dividends, taxable grossed up (DIVTX) Line 120
  • Earnings from T4 slips, total (T4E__) Line 101 (includes commissions, Line 102)
  • Interest and investment income (INVI_) Line 121
  • Old Age Security pension (OASP_) Line 113
  • Other employment income (OEI__) Line 104
  • Other income (OI___) Line 130
  • Pension and superannuation income (SOP4A) Line 115
  • Rental income, net (RNET_) Line 126
  • Self-employment net income:
    • Net business income (BNET_) Line 135
    • Net commission income (CMNET) Line 139
    • Net farming income (FMNET) Line 141
    • Net fishing income (FSNET) Line 143
    • Net professional income (PFNET) Line 137
  • Employment insurance benefits (EINS_) Line 119
• From 1986 to present:
  • Alimony or maintenance income (ALMI_) Line 128. Prior to 1986, ALMI was included in Other income (OI_).
• From 1988 to present:
  • Limited partnership income, net (LTPI_) Line 122. Prior to 1988, LTPI was included in Net business income, Net rental income, or Other income.
  • Registered retirement savings plan income (T4RSP) Line 129. Prior to 1988, T4RSP was included in Other income (OI_).
• From 1992 to present:
  • Net federal supplements (NFSL_) Line 146
  • Social assistance payments (SASPY) Line 145
  • Workers’ compensation payments (WKCPY) Line 144
• From 2006 to present: Universal child care benefit (UCCB_) Line 117

Also, from 1982 to 1992, Family Allowance received (FA___) was included in the calculation of total income as defined by the Canada Revenue Agency, and from 1982 to 1987, Other allowable expenses (ALEXP) and Employment expense deduction (EMPLEX) were subtracted from total income as defined by the Canada Revenue Agency.

Derived from: Line 150 (1984 to present), Line 24 (1982 to 1983)

LAD: TIRC_   I, F, P, K

(1982 to present)

Definition: Total income (TIRC), as found on Line 150 of the T1 tax form, refers to the sum of a taxfiler's income for the Canada Revenue Agency's purpose. ISD modified this variable to create its own definition of total income (XTIRC). It includes the taxfiler's income from taxable as well as non-taxable sources. This definition has changed over the years to reflect changes in the tax form, refundable tax credits, and income calculations. The relationship between the Canada Revenue Agency’s and ISD’s definition is as follows (see Section 14, Table 4 for a complete list of variables):

Total income as defined by ISD is the sum of the following income sources:

• From 1982 to 1987:
  • Other allowable expenses (ALEXP), Line 06 for 1982 to 1983 and Line 109 for 1984 to 1987.
  • Employment expense deduction (EMPLEX), Line 05 for 1982 to 1983 and Line 108 for 1984 to 1987.
• From 1982 to present:
  • Canada/Quebec Pension Plan benefits (CQPP_), Line 114 (includes Disability Line 152)
  • Dividends, (XDIV_), derived from LAD processing
  • Earnings from T4 slips, total (T4E__), Line 101 (includes commissions Line 102)
  • Interest and investment income (INVI_), Line 121
  • Old Age Security pension (OASP_), Line 113
  • Other employment income (OEI__), Line 104
  • Other income (OI___), Line 130
  • Pension and superannuation income (SOP4A), Line 115
  • Provincial refundable tax credit (PTXC_), Line 479 from 1991 to present, Line 464 from 1988 to 1990, Line 448 from 1984 to 1987, and Line 74 from 1982 to 1983.
  • Rental income, net (RNET_), Line 126
  • Self-employment net income:
    • Net business income (BNET_), Line 135
    • Net commission income (CMNET), Line 139
    • Net farming income (FMNET), Line 141
    • Net fishing income (FSNET), Line 143
    • Net professional income (PFNET), Line 137
  • Employment insurance benefits (EINS_), Line 119
  • Family benefits (FABEN) derived from T1FF processing. No information is available for 1993. A number of changes have occurred in this variable:
  • 1982 to 1986; Provincial Family Allowance for Quebec.
  • 1982 to 1992; Federal Family Allowance for all provinces.
  • 1994 to present; Provincial Family Allowance for Quebec.
  • 1996 to present; Provincial family benefits for British Colombia.
  • 1997 to present; Provincial family benefits for Alberta and New Brunswick.
    
  • 1998 to present; Provincial family benefits for Nova Scotia, Ontario, Saskatchewan and Northwest Territories.
• From 1986 to present:
  • Alimony or maintenance income (ALMI_), Line 128. Prior to 1986, ALMI was included in Other income (OI_).
  • GST and FST credits (GHSTC) application on tax form for 1991 to present, Line 446 for 1988 to 1990 and Line 451 for 1986 to 1987.
  • Non-Taxable income (NTXI_). Beginning in 1992, the three components of this variable were available separately.
• From 1988 to present:
  • Limited partnership income, net (LTPI_) Line 122. Prior to 1988, LTPI was included in Net business income, Net rental income, or Other income (OI_).
  • Registered retirement savings plan income of persons aged 65 and over (RRSPO) derived from registered retirement savings plan income (T4RSP), Line 129. If person’s age is less than 65, this income has value zero.
• From 1992 to present, the three components of NTXI were made available separately:
  • Net federal supplements (NFSL_), Line 146
  • Social assistance payments (SASPY), Line 145
  • Workers’ compensation payments (WKCPY), Line 144
• From 1982 to 1992:
  • Child tax credit (CTC__), Line 444 from 1988 to 1992, Line 450 from 1984 to 1987 and Line 78 from 1982 to 1983.
• From 1993 to present:
  • Child Tax Benefit (CTBI_) from Child Tax Benefit File.
• From 1999 to present:
  • Indian exempt employment income (EXIND).
• From 2006: Universal child care benefit (UCCB_) Line 117
• In 2007:
  - Working income tax benefit (WITB_), (N)
• In 2015:
  - Children’s fitness tax credit (RCFTCC_), (N)

Derived from: T1FF processing

LAD: XTIRC   I, F, P, K

(1982 to present)

Definition: This variable is calculated as the sum of values from income before tax, total (ISD definition) (XTIRC) plus net capital gains (CLKGX).

Derived from: XTIRC and CLKGX

LAD: XTIIC   I, F, P

(1999 to present)

Definition: Employment income for a Canadian Indian exempted from income tax according to the Indian Exemption for Employment Income Act.

The employer must fill out form TD-IN for a Canadian Indian if one of the following conditions are met:

• The employee and the employer reside on a reserve.
• The employee performs at least 90% of the employment duties on the reserve.
• The employee performs more than 50% of the employment duties on the reserve, and the employee or the employer resides on the reserve.
• The employee’s employment duties are connected to the employer’s non-commercial activities carried on exclusively for the benefit of Indians who, for the most part, reside on reserves; and the employer resides on a reserve; and the employer is:
  • An Indian band that has a reserve or a tribal council representing one or more Indian bands that have reserves; or
  • An Indian organization controlled by one or more such bands or tribal councils and is dedicated exclusively to the social, cultural, educational, or economic development of Indians who, for the most part, reside on reserves.

Derived from: TD-IN form (1999 to present)

LAD: EXIND   I, P, F, K

(1982 to present)

Definition: The Description of the individual is a numeric code that is assigned to individuals.

Following is a list of the codes and their meaning:

• 1: Male, adult, taxfiler, married or common law
• 2: Male, adult, non-taxfiler (imputed individual), married or common law
• 3: Female, adult, taxfiler, married or common law
• 4: Female, adult, non-taxfiler (imputed individual), married or common law
• 5: Child taxfiler
• 6: Non-taxfiling (imputed) child. (Only available from 1993 to present)
• 7: Adult, taxfiler, lone parent
• 8: Non-family person, taxfiler

If an individual dies in a given year, his or her status prior to death is defined in this variable.

There is no restriction on the ages of children. A child is defined as anyone who is single and living with one or both parents. For example, a 50 year-old child may be living with a 70 year-old parent. This family would be classified as lone-parent.

Derived from: LAD processing

LAD: INDFL   I, K

(1982 to present)

Definition: Interest and investment income is an income that is earned from interest and other investments during the tax year. This type of income can be received as a result of Canada Savings Bonds, corporate bonds, trusts, bank or other deposits, mortgages, notes, foreign interest, foreign dividend income and other property.

Derived from: Line 121 (1984 to present), Line 15 (1982 to 1983)

LAD: INVI_   I, F, P, K

(1991 to present)

Definition: You can claim an investment tax credit if you carry on a business and create one or more new child care spaces for children of your employees and other children.

You may be eligible for this credit if any of the following apply. You:

• bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing;
• have unclaimed credits from the purchase of qualified property after 2001;
• have an amount shown in box 41 of your T3 slips;
• have an amount shown in box 107 or 128 of your T5013 or T5013A slips;
• have an amount shown in box 128 of your T101 slips;
• have a partnership statement that allocates to you an amount that qualifies for this credit;
• have an investment in a mining operation that allocates certain exploration expenditures to you; or
• employ an eligible apprentice in your business.

For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. For more information, see Form T2038(IND), Investment Tax Credit (Individuals).

Derived from: Line 412 Schedule 1

LAD: INVTC   I, F, P