Longitudinal Administrative Data Dictionary, 2017
Income Taxes

Totals

Total income tax deducted at source (TIDT4)

(1992 to present)

Final balance payable/refundable (FINBL)

(2002 to present)

Federal Income Taxes and Credits

Deductions from Total Income

Total Income - CRA definition (TIRC_)

Please see: Total Income - CRA definition (TIRC_)

Total deductions for calculation of net income (TIDNC)

(1982 to present)

Net income (NETIC)

(1982 to present)

Individual Deduction Items

Alimony Deduction (claimed) (ALMDC)

(1997 to present)

Alimony or Support Deductions (paid) (ALMDN)

(1986 to present)

Total spousal and child support payments paid (TALIP)

(1998 to present)

New Attendant care expenses description (ACEXP)

(1989 to present)

Carrying charges and interest expenses (CYCGI)

(1986 to present)

Clergy residence deduction (CLRGY)

(1999 to present)

CPP or QPP deduction or tax credit on self-employment earning (CPPSE)

(2002 to present)

Provincial Parental Insurance premium on self-employment income (PPIPD)

(2006 to present)

Elected split pension amount (ESPA_)

(2007 to present)

Elected split pension amount deduction (ESPAD)

(2007 to present)

Employment insurance benefits repaid deduction (EIRDN)

(2003 to present)

Employment insurance repayment (EICRP)

(1982 to present)

Expenses, other allowable (ALEXP)

(1982 to present)

Exploration and developments, expenses (CEDEX)

(1988 to present)

Family Allowance repayment, calculated (RFACL)

(1991 to 1992)

Home Buyer's Plan repayment (HBPRP)

(1996 to present)

Home Buyer's Plan shortfall amount (HBPSH)

(1998 to present)

Home Buyer's Plan withdrawal (HBPWD)

(2002 to present)

Moving expenses deduction (MVEXP)

(1986 to present)

Old Age repayment, calculated (OASPR)

(1989 to present)

Pension adjustment (TPAJA)

(1991 to present)

Registered pension plan contribution (T4RP_)

(1986 to present)

RRSP contributions (RRSPC)

(1982 to present)

RRSP deduction limit, current year (RRSPD)

(1991 to present)

RRSP deduction limit amount, next year (RRSPL)

(1993 to present)

RRSP spousal contributions (RRSPS)

(1987 to 1997)

RRSP, earned income for (calculated) (RRSPE)

(1992 to present)

RRSP, transfers to a (RSPPI)

(1994 to present)

Saskatchewan Pension Plan contributions (PCLSK)

(1987 to 2011)

Social benefits repayment (RSBCL)

(1989 to present)

Tax deducted for OAS required claw back (OASTD)

(2003 to present)

Union, professional and other dues (DUES_)

(1982 to present)

Other Deductions (ODN__)

(1982 to present)

Child Related Deduction Items

Child care expense deduction (CCEXD)

(1982 to present)

Child care expenses amount - enrolled in education (CCELD)

(1993 to present)

Universal Child Care Benefit Repayment (UCCBR)

(2007 to present)

Spouse’s universal child care benefit repayment (SUCBR)

(2007 to present)

Deductions from Net Income

Net income (NETIC)

Please see: Net income (NETIC)

Taxable Income (TXI__)

(1982 to present)

Deduction Items

Non-taxable income (NTXI_)

(1986 to present)

Net federal supplements (NFSL_)

Social assistance income (SASPY)

Workers’ compensation payments (WKCPY)

Canadian Forces personnel and police deduction (CFPDN)

(2004 to present)

Capital gains exemption, calculated (GGEX_)

(1986 to present)

Net capital losses of other years (KLPYC)

(1983 to present)

Non-capital losses of other years (NKLPY)

(1984 to present)

Limited partnership losses of other years (LTPLP)

(1991 to present)

Northern resident's deduction calculated (NRDN_)

(1987 to present)

Home Relocation Loan deduction, employee (HRLDN)

(1986 to present)

Stock option benefit deduction (STKDN)

(1984 to present)

Other Deductions from net income (ODNNI)

(1988 to present)

Personal Tax Credits

Non-refundable tax credit, calculated (NNRCC)

(1988 to present)

Non-refundable tax credits (TOTNO)

(1982 to present)

Basic, Age, and Married

Age exemption amount (AXMP_)

(1982 to present)

Basic Personal Amount (BPXMP)

(1982 to present)

Spouse or Common-law partner amount (MXMP_)

(1982 to present)

Caregiver Tax credit

Canada Caregiver Credit Amount for Spouse or Common-Law Partner, or Eligible Dependant Age 18 and Older (CCCAMC_)

(2017 to present)

Canada Caregiver Credit Amount for Other Dependant Age 18 and Older (CCCODC_)

(2017 to present)

Caregiver Amount (CAREG)

(1998 to 2016)

Child care expenses claimed for disabled dependants 18 and over (CCG18_)

(1996 to 2016)

Family caregiver - Net income of eligible dependant (CAREGDEPNETIC)

(2012 to present)

Dependants

Equivalent to spouse amount (EQMAR)

(1993 to present)

Additional personal exemptions (APXMP)

(1982 to 2016)

Children amount deduction (CHAD_)

(2007 to present)

Number of children claimed on family caregiver amount (CHCARGIV_)

(2012 to present)

Children's Art Amount (CARTTC_)

(2011 to 2016)

Child Tax Credit (CTC__)

(1982 to 1992)

Family caregiver - Net income of eligible dependant (CAREGDEPNETIC)

Please see: Family caregiver - Net income of eligible dependant (CAREGDEPNETIC)

Disability

Disability amount for self (DISDN)

(1983 to present)

Disability amount for a dependant other than spouse (DISDO)

(1986 to present)

Education and Student Interest

Tuition and education amounts (total) claimed as a credit (TUEC_)

(1997 to present)

Credit for interest paid on a student loan (LOANC)

(1999 to present)

Tuition fees for self (TUTDN)

(1982 to present)

Education deduction for part-time student (EDUPT)

(1999 to 2016)

Education deduction (full-time) - calculated (EDUDC)

(1995 to 2016)

Educational deduction for full-time student (EDUDN)

(1983 to 2016)

Family Caregiver Tax Credit

Family caregiver tax credit for a dependant (claimed) (CAREGDEP_)

(2012 to present)

Family caregiver tax credit for spouse, common-law partner (CAREGSP)

(2012 to present)

Federal Fitness Tax Credit

Children Fitness amount (CFA__)

(2007 to 2013)

Children Fitness amount, claimed (NRPROVCLFIT_)

(2012 to 2014)

Gifts and Charitable Donations

Donations and gifts tax credit, federal non-refundable (CDGFT)

(1983 to present)

Donations (TOTDN)

(1983 to present)

Charitable Donations Calculated (CDONC)

(1983 to present)

Gifts - cultural and ecological (OSGIF)

(1984 to present)

Donations made to government bodies (GVTBDONS_)

(2014 to present)

Home

Home Buyers Amount (HBA__)

(2009 to present)

Home Renovation Expenses (HRE__)

(2009 only)

Medical Expenses

Medical expenses, calculated (MDEXC)

(1984 to present)

Medical expenses adjustment (MEDAJ)

(1997 to present)

Gross medical expenses (GRSMD)

(1984 to present)

Payroll Tax Credit

CPP or QPP deduction or tax credit on self-employment earning (CPPSE)

Please see: CPP or QPP deduction or tax credit on self-employment earning (CPPSE)

CPP/QPP contributions through employment (CQPPD)

CPP/QPP contributions through employment T4 (CQPT4)

(2002 to present)

QPP contributions through employment - T4 (QPPT4)

(2002 to present)

Employment insurance premium on self-employed earnings (EIPSEIC_)

(2010 to present)

Employment insurance premiums from T4 slips (T4EIC)

(1982 to present)

Provincial Parental Insurance Plan, Premium paid (PPIP_)

(2006 to present)

Provincial Parental Insurance Plan Premiums Payable on Self-Employment Income (PPIPS)

(2006 to present)

Provincial parental insurance plan premiums payable on employment (PPIPE)

(2006 to present)

PPIP included in employment insurance premiums (XT4EIC)

(2012 to present)

Flag - QPP contribution (QPPCD)

(2002 to present)

Pension

Pension income deduction (PENDC)

(1984 to present)

Public Transit Tax Credit

Public transit passes amount (PTPA_)

(2006 to 2017)

Transferred Deductions/Credits

Children deduction transferred to spouse or partner (CHADT)

(2007 to present)

Disability deduction transferred (DISDT)

(1995 to present)

Deductions transferred from spouse (DNTSP)

(1983, 1985 to present)

Education amount & tuition fees transferred from a child (EDUDT)

(1995 to present)

Education deduction transferred from a dependant (EDUTF)

(1988 to present)

Tuition and education transferred by spouse (EDUSP)

(1999 to present)

Other Non-Refundable Tax Credits

Adoption Expenses (ADEXP)

(2005 to present)

Canada employment amount (CEA__)

(2006 to present)

Volunteer Firefighter tax credit (Federal credit) (NRFIREC_)

(2011 to present)

Provincial children's arts tax credit, claimed (NRPROVCLDAT_)

(2012 to present)

Calculation of Tax Payable

Tax, net federal calculated (NFTXC)

(1982 to present)

Special Additional Taxes

Elected split pension - Federal Tax amount calculated (FTXSPLC)

(2012 to present)

Working income tax benefit advance payments (WITBA)

(2008 to present)

Family Tax Cut

Family tax cut (FTCC_)

(2015 to present)

Family tax cut, spouse adjusted caregiver amount (FTCAFCSRC_)

(2015 to present)

Family tax cut, spouse non-refundable tax credits (FTCSNRTCC_)

(2015 to present)

Family tax cut, spouse taxable income (FTCSTAXIC_)

(2015 to present)

Family tax cut, spouse transferred amount (FTCSTRFC_)

(2015 to present)

Other Non-refundable Tax Credits

Federal dividend tax credit (FEDDI)

(2001 to present)

Foreign business income taxes paid (FGNBITPD_)

(2012 to present)

Net Foreign business income received (FGNBITC_)

(2012 to present)

Foreign taxes paid on foreign income, total amount (FGNTXPD)

(2002 to present)

Net foreign non-business income received (FGNI)

(1997 to present)

Political contribution tax credit, federal (FPLTC)

(1982 to present)

Political contributions, gross federal (FPLCG)

(1982 to present)

Investment tax credit (INVTC)

(1991 to present)

Labour-sponsored funds tax credit (LKTXC)

(1988 to present)

Labour sponsored funds tax credit - net cost (LSTCN)

(1996 to present)

Minimum tax carryover (MINTX)

(2001 to present)

Refund or Balance Owing

Tax, net federal calculated (NFTXC)

Please see: Tax, net federal calculated (NFTXC)

Tax, net provincial calculated (NPTXC)

(1982 to present)

CPP/QPP total contributions payable from self-employment (CLCPP)

(1982 to present)

Employment insurance premium on self-employed earnings (EIPSEIC_)

Please see: Employment insurance premium on self-employed earnings (EIPSEIC_)

Social benefits repayment (RSBCL)

Please see: Social benefits repayment (RSBCL)

Employment insurance repayment (EICRP)

Please see: Employment insurance repayment (EICRP)

Family Allowance repayment, calculated (RFACL)

Please see: Family Allowance repayment, calculated (RFACL)

Old Age repayment, calculated (OASPR)

Please see: Old Age repayment, calculated (OASPR)

Tax Deducted At Source

Total income tax deducted at source (TIDT4)

Please see: Total income tax deducted at source (TIDT4)

Other Refundable Tax Credits

Total income tax deducted at source (TIDT4)

Please see: Total income tax deducted at source (TIDT4)

CPP overpayment (CPPRF)

(1991 to present)

Children fitness, total expenses (TRCFTCC_)

(2014 to 2016)

Children's fitness tax credit (RCFTCC_)

Please see: Children's fitness tax credit (RCFTCC_)

Employment insurance overpayment for PPIP - net (PPIPO)

(2009 to present)

GST rebate for employees and self-employed (GSTRS)

(1990 to present)

Provincial refundable tax credits (PTXC_)

Please see: Provincial refundable tax credits (PTXC_)

Quebec abatement (ABQUE)

(1983 to present)

Refund of investment tax credit (TDNBI)

(1991 to 1998)

Refundable medical expense supplement (MDREF)

(1999 to present)

Tax paid by instalments (INSTL)

(1995 to present)

Trust tax credit (TDNTR)

(1992 to 1998)

WITB Total Working Income Amount, Calculated (WITBTAC)

(2013 to present)

Working Income Tax Benefit (WITB_)

Please see: Working Income Tax Benefit (WITB_)

Working Income Tax Benefit Basic Amount, Calculated (WITBBC)

(2013 to present)

Working Income Tax Benefit Supplement Amount, Calculated (WITBSC)

(2013 to present)

Yukon Federal First Nations abatement (YKFNAB_)

(2010 to present)

Yukon First Nation Resident Code (YKFNCIT)

(2013 to present)

Final Balance

Final balance payable/refundable (FINBL)

Please see: Final balance payable/refundable (FINBL)

Payroll Taxes on Self-Employment

CPP/QPP total contributions payable from self-employment (CLCPP)

Please see: CPP/QPP total contributions payable from self-employment (CLCPP)

QPP total contributions payable from self-employment in Quebec (CLQPP)

(2002 to present)

CPP or QPP deduction or tax credit on self-employment earning (CPPSE)

Please see: CPP or QPP deduction or tax credit on self-employment earning (CPPSE)

CPP earnings code (CPPCD)

(2002 to present)

Employment insurance premium on self-employed earnings (EIPSEIC_)

Please see: Employment insurance premium on self-employed earnings (EIPSEIC_)

Total EI insurable earnings on Self-employment income (EINSUREARN_)

(2010 to present)

Provincial Income Taxes and Credits

Tax, net provincial calculated (NPTXC)

Please see: Tax, net provincial calculated (NPTXC)

Provincial refundable tax credits (PTXC_)

Please see: Provincial refundable tax credits (PTXC_)

All\Multiple Provinces

Political contribution tax credit, provincial (PPLCC)

(1982 to present)

Political contributions, provincial (PPLC_)

(1982 to1997)

Provincial Senior's Benefit (SEBEN)

Please see: Provincial Senior's Benefit (SEBEN)

Provincial children's fitness equipment tax credit (PCFETCC_)

(2015 to present)

Provincial education and coaching tax credit (PECTCC_)

(2014 to present)

Provincial property tax credit - students and homeowners (PSROC)

Please see: Province assistance benefits (PSROC)

British Columbia

British Columbia Harmonized sales tax-credit (BCHSTC_)

Please see: British Columbia Harmonized sales tax-credit (BCHSTC_)

British Columbia Low income climate action tax credit (BCLICATC_)

Please see: British Columbia Low income climate action tax credit (BCLICATC_)

British Columbia mining exploration tax credit (BCMETCC_)

Please see: British Columbia mining exploration tax credit (BCMETCC_)

British Columbia senior's home renovation tax credit (BCSENHRTC_)

Please see: British Columbia senior's home renovation tax credit (BCSENHRTC_)

British Columbia shipbuilding industry tax credit (BCSSRITC_)

Please see: British Columbia shipbuilding industry tax credit (BCSSRITC_)

Manitoba

Manitoba Volunteer Firefighter tax credit (PSRVTCC_)

(2014 to present)

Manitoba advance tuition fee income tax rebate (MBATFTCC_)

Please see: Manitoba advance tuition fee income tax rebate (MBATFTCC_)

Manitoba community development tax credit (CEDTCRMB_)

Please see: Manitoba community development tax credit (CEDTCRMB_)

Manitoba fertility treatment tax credit (MBFRTTCC_)

Please see: Manitoba fertility treatment tax credit (MBFRTTCC_)

New Brunswick

NB seniors home renovation refundable tax credit (PSHRTCC_)

Please see: NB seniors home renovation refundable tax credit (PSHRTCC_)

Newfoundland

Newfoundland Volunteer Firefighter tax credit (NRNLFIREC_)

(2011 to present)

Northwest Territories

Northwest Territories First Nations Community Resident Code (FNNWTCCD)

(2013 to present)

Northwest Territories, Cost of living tax credit (NTCL_)

Please see: Northwest Territories, Cost of living tax credit (NTCL_)

Nova Scotia

Nova Scotia poverty reduction tax credit (NSPRTC_)

Please see: Nova Scotia poverty reduction tax credit (NSPRTC_)

Nova Scotia volunteer firefighters tax credit (NSPTXC_)

Please see: Nova Scotia volunteer firefighters tax credit (NSPTXC_)

Nova Scotia volunteer firefighters tax credit (CRA figure) (NSFIREC_)

Please see: Nova Scotia volunteer firefighters tax credit (CRA figure) (NSFIREC_)

Nunavut

Nunavut firefighter tax credit (as calculated by CRA) (NUFIREC_)

(2011 to present)

Nunavut, Cost of living tax credit (NUCL_)

Please see: Nunavut, Cost of living tax credit (NUCL_)

Nunavut, Volunteer firefighter tax credit (NUFIR)

(2008 to present)

Ontario

Food donation tax credit for farmers (CFPDON_)

(2014 to present)

Northern Ontario Energy Credit (ONNOEC_)

(2010 to present)

Ontario Children's Activity Tax Credit (ONCLDATCC_)

(2010 to present)

Ontario Co-operative education tax credit (ONCOP)

Please see: Ontario Co-operative education tax credit (ONCOP)

Ontario Energy and Property Tax Credit, Energy Component (ONEPTCC_)

Please see: Ontario Energy and Property Tax Credit, Energy Component (ONEPTCC_)

Ontario amount paid for long term care home (ONEPTCLTCF_)

(2010 to present)

Ontario apprenticeship training tax credit (ONATC)

Please see: Ontario apprenticeship training tax credit (ONATC)

Ontario energy costs for principal residence on reserve (ONEPTCRSV_)

(2010 to present)

Ontario healthy home renovation tax credit (ONHHRTC_)

Please see: Ontario healthy home renovation tax credit (ONHHRTC_)

Flag - Ontario Energy and Property Tax Credit (ONEQBIND_)

(2010 to present)

Flag - Northern Ontario Energy Credit (ONNOECIND_)

(2010 to present)

Prince Edward Island

PEI senior spouse tax reduction (PSITRSC_)

(2014 to present)

PEI senior tax reduction for self (PSNRTXRC_)

(2014 to present)

Prince Edward Island volunteer firefighter tax credit (PEIFIRE_)

Please see: Prince Edward Island volunteer firefighter tax credit (PEIFIRE_)

Quebec

Quebec Family Allowance (FAQUE)

Please see: Quebec Family Allowance (FAQUE)

Saskatchewan

Provincial home buyers tax credit (NRPROVHB_)

(2012 to present)

Saskatchewan graduate tuition refund (NRSKTUITREBC_)

(2012 to present)

Yukon

Yukon, First Nations tax credit claimed (YKFN_)

Please see: Yukon, First Nations tax credit claimed (YKFN_)

Yukon Children Fitness tax credit (PRCFTCC_)

Please see: Yukon Children Fitness tax credit (PRCFTCC_)

Yukon Children Fitness, fees plus supplement (TPRCFETCC_)

Please see: Yukon Children Fitness, fees plus supplement (TPRCFETCC_)

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