Longitudinal Administrative Data Dictionary, 2017
Total Income

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Totals

Total Income - StatCan Definition (XTIRC)

(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):
• XTIRC = TIRC - {adjustment for dividends} - {capital gains} + {refundable tax credits} + {other non-Taxable income}
• 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 to present:
  • Universal child care benefit (UCCB_) Line 117
• From 2007 to present:
  • Working income tax benefit (WITB_), (N) 
• From 2015 to present:
  • Children’s fitness tax credit (RCFTCC_), (N)
• Derived from: T1FF processing
• LAD: XTIRC   I, F, P, K

Total Income plus capital gains - StatCan Definition (XTIIC)

(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

Total Income - CRA definition (TIRC_)

(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

After Tax Income - StatCan definition (AFTAX)

(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

After Tax income plus capital gains - StatCan definition (AFTIC)

(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

Market Income

Market income (MKINC)

(1982 to present)

• Definition: Market income is defined as total income excluding government transfer payments from government programs. These exclusions include workers’ compensation, Child Tax Benefit, employment insurance, CPP/QPP, etc.
• Market income consists of the following variables:
  • Alimony or support income (ALMI_)
  • Dividends (XDIV_)
  • Earnings from T4 slips, total (T4E__)
  • Interest and investment income ( INVI_)
  • Limited partnership income, net (LTPI_)
  • Other employment income (OEI__)
  • Other income (OI___)
  • Other pension and superannuation income (SOP4A)
  • Registered retirement savings plan income (RRSPO)
  • Rental income, net (RNET_)
  • Self-employment, net income (SEI__)
  • Indian exempt employment income (EXIND)
• Market income plus income from government transfer payments will equal what has been defined as Total income by ISD (XTIRC). 
• Derived from: This variable is derived at the time of retrieval. Please consult with LAD staff. 
• LAD: MKINC   I, F, P, K

Market income, plus capital gains (MKIIC)

(1982 to present)

• Definition: This variable is calculated as the sum of values from market income (MKINC) plus net capital gains (CLKGX). 
• Derived from: MKINC and CLKGX 
• LAD: MKIIC   I, F, P

Employment Income

Employment Income (EI___)

(1982 to present)

• Definition: It is the total reported employment income. Employment income includes wages and salaries, commissions from employment, training allowances, tips and gratuities and self-employment income (net income from business, profession, farming, fishing and commissions), Indian exempt employment income, Indian exempt self-employment income. 
• Derived from: T1FF processing 
• LAD: EI___   I, F, P, K

Wages, Salaries and Commissions

Employment income from T4 slips (T4E__)

(1982 to present)

• Definition: Total employment income from T4 slips includes all paid-employment income, i.e. wages, salaries, and commissions, before deductions.  It excludes self-employment income.  For other income from paid employment see Other employment income (OEI__).
• Derived from: Line 101 (1984 to present), Line 01 (1982 to 1983)
• TIRC_: Included from 1982 to present
• XTIRC: Included from 1982 to present
• LAD: T4E__   I, F, P, K

Commission income from T4 slips (CMIT4)

(1982 to present)

• Definition: This is the total income received by a taxfiler from employment commissions in the year. Commission income is directly related to the level of sales for a given company or individual. This amount is included in Total Employment Income from T4 Slips (T4E__).
• Derived from: Line 102 (1984 to present), Line 02 (1982 to 1983)
• LAD: CMIT4   I, F, P

Indian exempt employment income (EXIND)

(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

T4 slips issued to individual, number of (T4CNT)

(2000 to present)

• Definition: This represents the number of T4 slips issued to the person. It may not necessarily be the number of businesses that the person worked for as businesses sometimes issue more than one T4 per individual. People not associated with a T4 slip should have a count of 0.
• Derived from: T4 slips
• LAD: T4CNT    I

Self-employment Income

Self-employment, net income (SEI__)

(1982 to present)

• Definition: This field contains the sum of all net income earned from self-employment. Sources of self-employment income are: business, professional, commission, farming, and fishing. Income from limited or non-active partnerships may have been included in this variable between 1982 and 1987 when it was part of self-employment business income. Now, only the taxfiler's share of active self-employment partnership income is included. 
• Derived from: Lines 135-143 (1984 to present), Line 19-23 (1982 to 1983) 
• LAD: SEI__   I, F, P, K (formerly SFTOT from 1982 to 1995, retroactively changed to SEI__ in 1996)

Self-employment income for registered Indian (SEIEXIND_)

(2010 to present)

• Definition: If you are an Indian registered, or eligible to be registered, under the Indian Act, and you earned tax-exempt, self-employed income on a reserve in Canada, enter your total tax-exempt self-employed income. 
• Derived from: Line 5494 Schedule 13 
• LAD: SEIEXIND_   I, F, P

Business income, net (BNET)

(1982 to present)

• Definition: Net business income is the taxfiler’s share of income (gain or loss) from an unincorporated business, after costs and expenses are deducted. It is a component of self-employment income. Amounts reported by the taxfiler might be positive, negative or zero.
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months).
• Derived from: Line 135 (1984 to present), Line 19 (1982 to 1983)
• LAD: BNET_   I, F, P (formerly SNBUS from 1982 to 1995, retroactively changed to BNET_ in 1996

Professional income, net (PFNET)

(1982 to present)

• Definition: Net professional income is the taxfiler's share of income (gain or loss) from the practice of a profession after costs and expenses are deducted. The business must be unincorporated. Amounts reported by taxfilers might be positive, negative or zero. 
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months). 
• Derived from: Line 137 (1984 to present), Line 20 (1982 to 1983) 
• LAD: PFNET   I, F, P (formerly SNPRO from 1982 to 1995, retroactively change to PFNET in 1996)

Commission income, net (CMNET)

(1982 to present)

• Definition: Net commission income is the taxfiler's share of income (gain or loss), obtained by self-employment from an unincorporated business where commission is earned, after costs and expenses are deducted. It is a component of self-employment income. Amounts reported by the taxfilers might be positive, negative or zero. 
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months). 
• Derived from: Line 139 (1984 to present), Line 21 (1982 to 1983)
• TIRC_: Included from 1982 to present
• XTIRC: Included from 1982 to present
• LAD: CMNET    I, F, P (formerly SNCOM from 1982 to 1995, retroactively change to CMNET in 1996)

Farming income, net (FMNET)

(1982 to present)

• Definition: Net farming income is the taxfiler's share of income (gain or loss) from an unincorporated farming operation, after costs and expenses are deducted. It is a component of self-employment income. Amounts reported by taxfilers might be positive, negative or zero. 
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months). 
• Derived from: Line 141 (1984 to present), Line 22 (1982 to 1983) 
• TIRC_: Included from 1982 to present
• XTIRC: Included from 1982 to present 
• LAD: FMNET   I, F, P (formerly SNFAR from 1982 to 1995, retroactively changed to FMNET in 1996)

Fishing income, net (FSNET)

(1982 to present)

• Definition: Net fishing income is the taxfiler's share of income (gain or loss) from an unincorporated fishing operation, after costs and expenses are deducted. It is a component of self-employment income. Amounts reported by taxfilers might be positive, negative or zero.  
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months). 
• Derived from: Line 143 (1984 to present), Line 23 (1982 to 1983) 
• TIRC_: Included from 1982 to present
• XTIRC: Included from 1982 to present 
• LAD: FSNET   I, F, P (formerly SNFIS from 1982 to 1995, retroactively changed to FSNET in 1996)

Business income, gross (BGRS_)

(1982 to present)

• Definition: Gross business income is the entire income of the taxfiler's unincorporated business (e.g. dentist, accountant, physician, etc.), before costs and expenses are deducted. If the enterprise is a partnership, each partner reports the income of the whole operation.
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months).
• Note: When this variable is reported for more than one person in a family, the family’s and parent’s aggregate levels contain only the amount from one of these persons, precisely the highest value from all. It has been assumed that when more than one person in the family reports this self-employment income, these family persons are supposed to be all working for the same business.
  Derived from: Line 162 (1984 to present), Line 84 (1982 to 1983)
• LAD: BGRS_   I, F, P (Formerly SGBUS from 1982 to 1995, retroactively changed to BGRS_ in 1996)

Professional income, gross (PFGRS)

(1982 to present)

• Definition: Gross professional income is the total income from the practice of an unincorporated profession (e.g. dentists, accountants, doctors, etc.) before costs and expenses are deducted. If the enterprise is a partnership, each partner reports the income of the entire operation. 
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months). 
• Note: When this variable is reported for more than one person in a family, the family and parents aggregate levels contain only the amount from one of these persons, the highest value. It has been assumed that when more than one person in the family reports this self-employment income, these family persons are all working for the same business.
• Derived from: Line 164 (1984 to present), Line 85 (1982 to 1983)
• LAD: PFGRS   I, F, P (formerly SGPRO from 1982-1995, retroactively changed to PFGRS in 1996)

Commission income, gross (CMGRS)

(1982 to present)

• Definition: Gross commission is the entire income of the taxfiler's unincorporated business, where commission is earned, before costs and expenses are deducted. If the enterprise is a partnership, each partner reports the entire gross commission income of the operation.  
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months). 
• Note: When this variable is reported for more than one person in a family, the family and parents aggregate levels contain only the amount from one of these persons, precisely the highest value. It has been assumed that when more than one person in the family reports this self-employment income, these family persons are supposed to be all working for the same business. 
• Derived from: Line 166 (1984 to present), Line 86 (1982 to 1983) 
• LAD: CMGRS   I, F, P (formerly SGCOM from 1982 to 1995, retroactively changed in 1996)

Farming income, gross (FMGRS)

(1982 to present)

• Definition: Gross farming income is the total income from the taxfiler's unincorporated farming operation, before costs and expenses are deducted. If the enterprise is a partnership, each partner reports income from the entire operation. 
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months). 
• Note: When this variable is reported for more than one person in a family, the family and parents aggregate levels contain only the amount from one of these persons, to be specific, the highest value. It has been assumed that when more than one person in the family reports this self-employment income, these family persons are all working for the same business.
• Derived from: Line 168 (1984 to present), Line 87 (1982 to 1983)
• LAD: FMGRS   I, F, P (formerly SGFAR from 1982 to 1995, retroactively changed to FMGRS in 1996)

Fishing income gross (FSGRS)

(1982 to present)

• Definition: Gross fishing income is the total income from the taxfiler's unincorporated fishing operation, before costs and expenses are deducted. If the enterprise is a partnership, each partner reports income from the entire operation. 
• Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year’s income (i.e. more than 12 months). 
• Note: When this variable is reported for more than one person in a family, the family and parents aggregate levels contain only the amount from one of these persons, precisely the highest value. It has been assumed that when more than one person in the family reports this self-employment income, these family persons are all working for the same business.
• Derived from: Line 170 (1984 to present), Line 88 (1982 to 1983)
• LAD: FSGRS   I, F, P (formerly SGFIS from 1982 to 1995, retroactively changed to FSGRS in 1996)

Self-employment income from T4 slips for a shareholder (SEISHRHDR_)

(2010 to present)

• Definition: If you are employed by a corporation but not eligible to participate in the EI program as an employee because you control more than 40 percent of the voting shares of that corporation, enter the amount from box 14 of all your T4 slips received from that corporation unless Box 14 of your T4 slip may include certain amounts that are not insurable earnings, such as:
  • non-cash benefits (other than the value of board and lodging);
  • contributions made by your employer to your employee group RRSP where access to the funds is restricted;
  • certain amounts paid by your employer to you to cover the waiting period or to increase the maternity, parental, or compassionate care benefits; and
  • top-up amounts paid by your employer to you in addition to worker's compensation benefits.
• Derived from: Line 5493  Schedule 13 
• LAD: SEISHRHDR_   I, F, P

Flag - Self-employment income (SEISW)

(1982 to present)

• Definition: This field identifies whether the individual has reported self-employment income in any of the gross or net unincorporated self-employment income fields. The unincorporated self-employment income categories are business, commission, farming, fishing, and professional.  
• This is a character variable with the following codes:
• “0” = no gross or net self-employment income; and
• “1” = gross and/or net self-employment income.
• Derived from:
• Lines 135, 137, 139, 141, 143, 162, 164, 166, 168, 170 (1984 to present),
• Lines 19-23 and Lines 84-88 (1982 to 1983)
• LAD: SEISW    I, P, F, K character

Flag - Self-employment income exemption for Indians (SEIEXINDSW_)

(2010 to present)

• Definition: This variable indicates whether a filer received the self-employment income exemption for Status Indians or not. The value 0 indicates that the filer did not receive the exemption. A value of 1 indicates that the filer did receive the exemption. 
• Derived from: LAD processing 
• LAD: SEIEXINDSW_   I

Other Employment Income

Other employment income (OEI__)

(1982 to present)

• Definition: Other employment income is comprised of any taxable receipts from employment other than wages, salaries and commissions. For example, it includes tips, gratuities, or director's fees that are not reported on a T4 slip, and some other components that have changed through time. 
• Derived from: Line 104 (1984 to present), Line 03 (1982 to 1983) 
• LAD: OEI__    I, F, P, K

Investment Income

Dividends (XDIV_)

(1982 to present)

• Definition: Dividends are, for tax purposes, defined as a share of the profits of a Canadian corporation, which are distributed to its shareholders. Dividends should be reported as income on the T1 Tax Form in the year they are received. 
• The Canada Revenue Agency adjusts dividends upward to create taxable dividends (DIVTX). The Dividends variable on LAD (XDIV_) represents the actual amount of dividends received by the taxfiler before that amount is "grossed-up" by the Canada Revenue Agency. Dividends are calculated using the following equation:
  • 2006 to present:
    • XDIV_ = (DIVTO * gross-down factor1) + (DIVTE * gross-down factor2)
    • Where:
      • DIVTX = Total taxable amount of dividends (eligible and other than eligible dividends) from taxable Canadian corporations, line 120.
      • DIVTO = Taxable amount of dividends other than eligible dividends, line 180.
      • DIVTE = Taxable amount of eligible dividends, DIVTE = (DIVTX – DIVTO).
    • Gross-Down Factors = reciprocals of the Canada Revenue Agency's Gross-Up Factors.
      • gross-down factor1 (gross-down factor for other than eligible dividends)
        1/1.25 (2006 to 2013)
        1/1.18 (2014 to 2015)
        1/1.17 (2016 to 2017)
        1/1.16 (2018)
      • gross-down factor2 (gross-down factor for eligible dividends)
        1/1.45 (2006 to 2008)
        1/1.44 (2009 to 2010)
        1/1.41 (2011)
        1/1.38 (2012 to 2018)
  • 1982 to 2005:
    • XDIV_ = DIVTX * gross-down factor
    • Where:
      • DIVTX = Taxable amount of dividends from taxable Canadian corporations, line 120 (1984 to 2005), Line 14 (1982 to 1983).
    • Gross-Down Factors = reciprocals of the Canada Revenue Agency's Gross-Up Factors
      • 1988 to 2005 = 4/5
      • 1987 = 3/4
      • 1982 to 1986 = 2/3
• Derived from: T1FF processing.
• LAD: XDIV_   I, F, P

Net eligible dividends (DIVTE)

(2006 to present)

• Definition: Taxable amount of eligible dividends, DIVTE = (DIVTX – DIVTO). See also variables DIVTX and DIVTO.
• Derived from: T1FF Processing
• LAD: DIVTE   I, F, P

Other than eligible dividends, net (DIVTO)

(2006 to present)

• Definition: These are the taxable amount of dividends (other than eligible dividends). If you did not receive an information slip, you must calculate the taxable amount of other than eligible dividends by multiplying the actual amount of dividends (other than eligible) you received (see XDIV_ for the amount).
• Derived from: Line 180 T1
• LAD: DIVTO   I, F, P

Taxable amount of dividends from Canadian corporations (DIVTX)

(1982 to present)

• Definition: Includes dividend income from taxable Canadian corporations (such as stocks or mutual funds) and then grossed down to the actual amounts received; dividends should be reported as income in the year they are received. Dividend income does not include dividends received from foreign investments (which are included in interest income and reported on line 121). See also XDIV and DIVTO.
• Derived from: Line 120 (1984 to present)
• Line 14 (1982 to 1983)
• LAD: DIVTX   I, F, P

Limited partnership income, net (LTPI_)

(1988 to present)

• Definition: Net partnership income is reported for limited or non-active partners only. It is the taxfiler's income, after costs and expenses are deducted, if he or she was a limited partner of a partnership that did not include a rental or farming operation. Amounts reported by the taxfiler might be positive, negative or zero. This variable is included in TIRC_ and XTIRC from 1988 to the present. Prior to 1988, limited partnership income (LTPI_) was declared in net business income (SEI__), net rental income (RNET_), or may have been declared in other income (OI___), depending on the type of business. 
• Derived from: Line 122 (1988 to present) 
• LAD: LTPI_   I, F, P

Interest, Rent, and other investment income

Interest on bonds, trusts, and deposits, and other investment income (INVI_)

(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

Rental income, net (RNET_)

(1982 to present)

• Definition: Net rental income is the taxfiler’s net income from rental activities (gain or loss) after costs and expenses are deducted. Amounts reported by taxfilers might be positive, negative or zero. Prior to 1988, limited partnership income (LTPI) may have been included in this variable. 
• Derived from: Line 126 (1984 to present), Line 16 (1982 to 1983) 
• LAD: RNET_   I, F, P

Rental income, gross (RGRS_)

(1982 to present)

• Definition: Gross rental income is the taxfiler's income from rental activities, before costs and expenses are deducted. If the property is owned by more than one person, then each partner enters the entire gross rental income on his or her return. Prior to 1988, limited partnership income (LTPI) may have been included in this variable. 
• Derived from: Line 160 (1984 to present), Line 83 (1982 to 1983) 
• LAD: RGRS_   I, F, P

Private Retirement Income

RRSP income (T4RSP)

(1988 to present)

• Definition: Registered retirement savings plan (RRSP) income represents RRSP withdrawals during the tax year. All amounts withdrawn from an RRSP must be included in the taxfiler’s income. An annuity, which has passed to a taxfiler after his or her spouse’s death, must be included in income. Annually, the first $1,000 of annuity payments received from an RRSP may be eligible for the pension income tax credit (Line 314). In 1986 and 1987, annuity payments from an RRSP were included in pension and superannuation income. Beginning in 1995, line 129 includes repayments that have not been made to an RRSP under the Home Buyers’ Plan (HBP). 
• The following provides some additional information on the HBP and repayments to this plan. The Home Buyers’ Plan enables an individual to withdraw up to $20,000 from his or her RRSP to buy or build a qualifying home. Under the HBP, the individual is required to repay the withdrawal to his or her RRSP within a period of no more than 15 years. The minimum required repayment on an annual basis is 1/15th of the amount withdrawn from the RRSP. If in any year the individual does not repay the amount required for that year, then the amount is included as RRSP income, line 129. 
• Derived from: Line 129 (1988 to present)
• LAD: T4RSP    I, F, P

RRSP income for persons aged 65 and over (RRSPO)

(1988 to present)

• Definition: Same definition as RRSP income (T4RSP) except that the variable is calculated for persons with AGE ≥65 only. From 1988 to present this variable was included in XTRIC for persons age 65 and over. Prior to 1988, it was included in Pension and superannuation income or Other Income (see RRSP Income). 
• Derived from: T1FF processing, Line 129 (1988 to present)
• LAD: RRSPO    I, F, P

Pension and superannuation income (SOP4A)

(1982 to present)

• Definition: Pension and superannuation income refers to pension income excluding Old Age Security pension and the Canada or Quebec Pension Plan benefits. War veterans' allowances, veterans' disability and dependents' pension payments are non-taxable and they are not part of pensions and superannuation. Foreign pensions must be reported and converted into Canadian funds. In 1986 and 1987, annuity payments from an RRSP were included in pension and superannuation income.
• Derived from: Line 115 (1984 to present), Line 11 (1982 to 1983)
• LAD: SOP4A   I, F, P

Capital Gains and Losses

Capital gains or losses, net (CLKGX)

(1982 to present)

• Definition: These are the net capital gains or losses before multiplying by a conversion factor to get the Net taxable capital gains or losses.
• Derived from: T1FF processing, on Schedule 3 Line 9 (2000), Line 197 (2001 to present)
• LAD: CLKGX   I, F, P

Capital gains/losses, net taxable (CLKGL)

(1982 to present)

• Definition: A capital gain or loss occurs when there is a disposition or deemed disposition of capital property, only a fraction of net capital gains are taxable.
• The following is the percentage of capital gains that is taxable:
  • 50%, 2001 to 2018;
  • Three different percentages in 2000;
  • 75%, 1990 to 1999;
  • 37.5%, 1997 for certain property donated to charity;
  • 66%, 1988 and 1989;
  • 50%, 1982 to 1987.
• Both the number of individuals and the amounts reported were unusually high in 1994, in which there was a change in legislation whereby individuals could no longer claim a deduction for gains realized after February 1994 on property other than qualified small business corporation shares or qualified farm property. However, individuals could report all or part of their capital gains that were accrued before February 23, 1994 so that they could benefit from the unused part of their $100,000 capital gain exemption.
• For the year 2000, taxfilers include in their income 75% of capital gains realized before February 28, 66.67% of gains realized from February 28 to October 17 and 50% after this date. The cumulative capital gains deduction limit is $250,000.
• To get the actual net capital gains/losses, divide CLKGL by 0.50 from 1982 to 1987, by 0.66 in 1988 and 1989, by 0.75 from 1990 to 1999. This variable has been calculated for you (CLKGX).
• Derived from: Line 127 (1984 to present), Line 17 (1982 to 1983)
• TIRC_: Included from 1982 to present.
• XTIRC: Not present.
• LAD: CLKGL   I, F, P

Net capital gain or loss from bonds, debentures, etc (KGLOF)

(2009 to present)

• Definition: This variable measures the net capital gain/loss from the disposition of bonds, debentures, promissory notes, and other similar properties. 
• Derived from: Line 153 Schedule 3
• LAD: KGLOF   I, F, P

Net capital gain or loss from real estate (KGLPF_)

(1994 to present)

• Definition: This variable provides the net amount of proceeds from the disposition of any real estate, depreciable property or other properties in the tax year.
• Derived from: Line 138, Schedule 3
• LAD: KGLPF_   I, F, P

Net capital gain or loss on farm, fishing foreclosure (KGLFM)

(2009 to present)

• Definition: This variable measures the net capital gain/loss from the qualified disposition of other mortgage foreclosures and conditional sales repossessions. This variable falls within the category on Schedule 3 referring to qualified farm property and qualified fishing property. 
• Derived from: Line 124 Schedule 3 
• LAD: KGLFM   I, F, P

Net capital gain or loss from other foreclosures (KGLFRMCLOS_)

(2010 to present)

• Definition: This variable measures the net capital gain/loss from the disposition of other mortgage foreclosures and conditional sales repossessions. 
• Derived from: Line 155 Schedule 3 
• LAD: KGLFRMCLOS_   I, F, P

Capital gain or loss on qualified small business shares (SBNGLSH_)

(2010 to present)

• Definition: The net capital gain or loss from the disposition of qualified small business corporation shares. For more information see variable SBDSPGRS_. 
• Derived from: Line 107 Schedule 3  
• LAD: SBNGLSH_   I, F, P

Capital gains deferral from dispositions of shares (KGSBINVDFR_)

(2010 to present)

• Definition: The capital gains deferral is available for the disposition of eligible small business corporation shares made in 2010. The investment can be made by an individual in any particular corporation (or related group).
• Derived from: Line 161 Schedule 3
• LAD: KGSBINVDFR_   I, F, P

Business investment loss (KLCBC)

(1988 to present)

• Definition: A business investment loss results from the actual or deemed disposition of certain capital properties. It can happen when the tax filer dispose of one of the following to a person the tax filer deals with at arm’s length:
  • a share of a small business corporation; or
  • a debt owed to you by a small business corporation.
• The tax filer may also have such a loss if he/she is deemed to have disposed of, for nil proceeds of disposition, a debt or a share of a small business corporation under any of the following circumstances:
• A small business corporation owes the tax filer a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year.
• At the end of the year, the tax filer owns a share (other than a share he/she received as consideration from the sale of personal-use property) of a small business corporation that:
  • has gone bankrupt in the year;
  • is insolvent, and a winding-up order has been made in the year under the Winding-up Act; or
  • is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business.
• Derived from: Line 217 T1 
• LAD: KLCBC   I, F, P

Non-taxable portion of capital gains on capital gifts (GFTP_)

(2009 to present)

• Definition: This variable represents the non-taxable calculated amount for the adjusted capital gains on certain capital property. 
• Derived from: Form T1170 
• LAD: GFTP_    I, F, P

Capital gain or loss on prior year reserves (KGAPPLRSVC_)

(2010 to present)

• Definition: Generally, the maximum period over which most reserves can be claimed is 5 years. However, a 10 year reserve period is provided for transfers to your child of family farm property, family fishing property, and small business corporation shares, as well as gifts of non-qualifying securities made to a qualified donee.
• Derived from: Line 192 Schedule 3
• LAD: KGAPPLRSVC_   I, F, P

Capital gain reserve from disposition of capital property (KGHRS)

(2009)

• Definition: A capital gain from a reserve brought into income qualifies for the capital gains deduction only if the original capital gain was from a property eligible for the deduction. 
• Derived from: Form T2017 
• LAD: KGHRS   I, F, P

Disposition proceeds on foreclosed farm, fishing property (FRMCLOSGRS_)

(2010 to present)

• Definition: You may have held a mortgage on a property but had to repossess the property later because you were not paid all or a part of the amount owed under the mortgage. In this case, you may have to report a capital gain or loss. If the capital gain or loss is from a mortgage foreclosure or conditional sales repossession, report the total disposition on line 123 of Schedule 3. 
• Qualified farm property is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family-farm partnership in which you or your spouse or common-law partner holds an interest. 
• Qualified fishing property is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family fishing partnership in which you or your spouse or common-law partner holds an interest. 
• Derived from: Line 123 Schedule 3 
• LAD: FRMCLOSGRS_   I, F, P

Farm, fishing dispositions eligible for capital gains deduction (KGELGBFRMI_)

(2010 to 2017)

• Definition: This variable measures the amount of Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property (for details, see Form T657). 
• Derived from: Line 173 Schedule 3 
• LAD: KGELGBFRMI_   I, F, P

Disposition proceeds from real estate (KGREALT_)

(2013 to present)

• Definition: This variable provides the gross proceeds from the disposition of any real estate, depreciable property or other properties in the tax year.
• Derived from: Line 136, Schedule 3
• LAD: KGREALT_   I, F, P

Disposition proceeds of qualified small business shares (SBDSPGRS_)

(2010 to present)

• Definition: The total proceeds of the disposition of qualified small business corporation shares. A share of a corporation will be considered to be a qualified small business corporation share if all the following conditions are met:
  • at the time of sale, it was a share of the capital stock of a small business corporation, and it was owned by you, your spouse or common-law partner, or a partnership of which you were a member;
  • throughout that part of the 24 months immediately before the share was disposed of, while the share was owned by you, a partnership of which you were a member, or a person related to you, it was a share of a Canadian-controlled private corporation and more than 50% of the fair market value of the assets of the corporation were:
    • used mainly in an active business carried on primarily in Canada by the Canadian-controlled private corporation, or by a related corporation;
    • certain shares or debts of connected corporations; or
    • a combination of these two types of assets; and
  • throughout the 24 months immediately before the share was disposed of, no one owned the share other than you, a partnership of which you were a member or a person related to you. 
• Derived from: Line 106 Schedule 3  
• LAD: SBDSPGRS_   I, F, P

Other market income, including non-government transfers

Total spousal and child support payments received (TALIR)

(1998 to present)

• Definition: Total amount of spousal and child support payments received by the taxfiler in the year. Effective May 1, 1997, a new system of taxation has been implemented under which separate treatment is prescribed for payments made on account of child support (“child support payments”) and payments made on account of support of the recipient (usually but not always a former spouse or common-law partner; these payments are referred to for convenience as “spousal payments”). Child support payments are not taxable to the recipient or deductible to the payor, whereas support payments for the benefit of the recipient will continue to be taxable to the recipient and deductible to the payor so long as they meet the criteria.  There is a general presumption that payments are child support payments unless otherwise identified, and new system agreements which provide for taxable/deductible (as opposed to child support) payments must be registered with the CRA. A taxfiler enters on line 156 the total of all support payments for themselves and/or for a child that they received (or, if you are the payer, the payments that were repaid to you under a court order) in the tax year. Taxfilers enter on line 128 only the taxable amount. In the case where the payments are made for the benefit of the recipient (usually a former spouse/common-law partner) the former system will still apply.
• Prior to May 1, 1997 the following applied to determining the taxable amount of spousal and child support received. The taxable portion of this amount is written in the ALMI field. Support payments received were generally taxable if ALL of the following conditions were met:
  • when the payments were received, the tax filer and the person making the payments were living apart because of a breakdown in the relationship
  • the payments were made under a court order or written agreement
  • the payments were made to maintain the tax filer, their children, or both
  • the payments were an allowance to be paid periodically, such as monthly or quarterly
  • the payments were made to the tax filer or to someone else on the tax filer’s behalf
• Derived from: Line 156s 
• LAD: TALIR   I, F, P

Alimony or support income (ALMI_)

(1986 to present)

• Definition: Alimony income is the Taxable income received by the taxfiler from a former spouse, for spousal support (alimony) and/or for child support (maintenance). 
• From 1986 to 1996: Both alimony and maintenance payments could be taxable income.
• Effective May 1, 1997, there were major changes to the taxation of child support.
  1. For child support agreements made after April 30th, 1997, child support was no longer a deduction from income by the payer and it was no longer included as an income for the recipient.
  2. For child support agreements made prior to May 1, 1997, child support continued to be a deduction from the income for the payer and a source of income for the recipient.
  3. For child support agreements made prior to May 1, 1997 but changed after April 30, 1997, child support was no longer a deduction from the income by the payer and it was no longer included as an income for the recipient. (Same rules as outlined in #1).
• Under this new legislation, spousal support (alimony) continues to be a deduction for the payer only if the payer – when applicable – has provided child support. The recipient of spousal support must claim it as a source of income. (See also TALIR)
• Derived from: Line 156 (1997 to present), Line 128 (1986 to 1996)
• TIRC_: From 1982 to 1985, this income was included with Other Income (OI___). Starting in 1986, a unique variable (ALMI_) was available
• XTIRC: Same as TIRC
• LAD: ALMI_   I, F, P

Other Income (OI___)

(1982 to present)

• Definition: Other income variable is used by the Canada Revenue Agency to capture income that is taxable but is not listed elsewhere in the tax return.  In addition, amounts reported as spousal income are placed into other income for non-filing spouses during T1FF processing. 
• Other income for the Canada Revenue Agency includes the following items:
  • Scholarships, fellowships and bursaries, less the $500 tax exempt amount (1982 to present). Furthermore, in 2000 if an amount is received for an enrolment in a program and for which an education amount can be claimed, only the amount more than $3,000 has to be reported. As of January 1, 2017, the education amount was eliminated and the new term “qualifying student” was been introduced to ensure that the scholarship exemption was unaffected. In addition, the exemption was enhanced to include scholarships or bursaries received by students aged 16 and over at the end of the year who are enrolled in a post-secondary educational institution in Canada for a program that is not at the post-secondary level but provides the student with skills for, or improves a student’s skills in, an occupation;
  • Artist's project grants, less the $500 tax exempt amount, or less artist's; expenses, whichever is of benefit to the taxfiler (1991 to 1992);
  • Research grants less research expenses (1988 to 1989);
  • Project grants received in the tax year (1994 to present);
  • Retiring allowances (1982 to present);
  • Death benefits from employment service, less any tax free amounts (1982 to present);
  • Taxable payments from a registered education savings plan;
  • Loans and transfers of property (1988 to present);
  • Amounts distributed from a retirement compensation arrangement (1990 to 1994);
  • Training allowances (1989 to present);
  • Income averaging annuity contract payments not reported on Line 115 (1982 to 1990);
  • Certain annuity payments (1992 to present);
  • Amounts received under a supplementary unemployment benefit plan (a guaranteed annual wage plan) (1982 to 1989) (included as other employment income in 1990 to 1992);
  • Registered education savings plan income (1982 to present);
  • Registered retirement savings plan income, excluding annuities reported as pension income on Line 115 (1982 to 1987);
  • Alimony or support Income (1982 to 1985);
  • Limited partnership income (1982 to 1987);
  • Amounts from an amateur athlete trust, shown in box 26, T3 slip (1994 to present); and any other type of Taxable income not reported elsewhere on the return (1982 to present).
  • The years listed indicate periods for which the specific item was listed as a component of other income in the tax guide.  The tax guide list, however, is not exhaustive.
• Other income for non-filing spouses:
  • 1991 to present: Starting in 1991, non-filing spouses are assigned an income based on the spousal net income for provincial refundable tax credits and the spousal net income for the GST credit reported by their spouse and in the married / spousal amount.  If both of these fields are equal to zero, and the non-filing spouse is over 65, then the maximum amount of annual Old Age Security pension (OASP) is imputed to this person.  If the two spousal Net Income fields are zero, and the imputed spouse is 65, then an amount of OASP benefits is randomly assigned between 12 different amounts, each representing the OASP benefit that an individual would receive according to his or her month of birth.  The benefit is randomly assigned because the birth month is not known.
  • If at least one of the two spousal net income fields is greater than zero and the marital exemption is greater than zero, the imputed income is calculated from the married / spousal amount field. However, if the marital exemption field is not greater than zero, and the spousal Net income for GST is greater than zero, then the imputed income will be set to equal the amount claimed in the spousal Net income field for GST.  All imputed amounts for OASP and Other Income are based on the information received from the filing spouse and the non-filing spouse’s record for age (spouse), age (imputed spouse) and OASP monthly benefits.
  • 1986 to 1990: Same as above except the Federal sales tax credit information was used instead of GST credit.
  • 1983 to 1985: Same as above except there was no Federal sales tax credit at that time.
  • 1982: Other income for non-filing spouses was set to zero.
• NOTE: The Canada Revenue Agency definition of “other income” includes retiring allowances, scholarships, amounts received through a supplementary unemployment benefit plan (Guaranteed Annual Income Plan), payments from income-averaging annuity contracts, as well as all other Taxable income not included elsewhere. 
• Derived from: Line 130 (1984 to present), Line 18 (1982 to 1983) 
• LAD: OI___   I, F, P, K

Government Transfers Received

Totals

Transfer payment income (TRPIN)

(1982 to present)

• Definition: Transfer payment income is income received from the government to supplement income and to assist those with low or no income. This variable is the combined income from all transfer payments. The following fields are included in this variable:
  • From 1982 to present:
    • Canada and Quebec Pension Plan benefits (CQPP_), (T)
    • Old Age Security pension (OASP_), (T
    • Provincial refundable tax credits (PTXC_), (N
    • Employment insurance benefits (EINS_), (T)
    • Family benefits (FABEN), (N & T)
  • 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 Columbia.
  • 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:
    • GST and FST Credits (GHSTC), (N)
  • From 1986 to 1991:
    • Non-Taxable income (NTXI_) (N). See next entry where components of NTXI_ are available separately
  • From 1992 to present
    • Components of non-Taxable income (NTXI_) are available:
      • Net federal supplements (NFSL_), (N)
      • Social assistance income (SASPY), N)
      • Workers’ compensation payments (WKCPY), (N
  • From 1993 to 2005:
    • Child Tax (CTBI_), (N)
  • In 2006:
    • Universal Child Care Benefit (UCCB_), (N)
  • In 2007:
    • Working income tax benefit (WITB_), (N)
  • From 2015 to 2016:
    • Children’s fitness tax credit (RCFTCC_), (N)
• Please note that after the variable name and acronym, it can be established if the income is taxable or non-taxable where taxable = (T) and non-taxable = (N).
• Derived from: This variable is derived at the time of retrieval. Please consult with LAD staff. 
• LAD: TRPIN   I, F, P

Child Related

Child Tax Benefit (CTBI_)

(1993 to present)

• Definition: The Child Tax Benefit (or Canada Child Tax Benefit, CCTB) is a program that replaces (beginning from 1993) the previous federal Family Allowance program, the non-refundable child deduction and the refundable Child Tax Credit.  It is an income supplement for individuals who have at least one qualified dependent child. Factors involved in determining the Child Tax Benefit (CTBI) include: the number of dependent children, their ages and family income. Provided all eligibility requirements are met, the benefits will continue until the month following the child's 18th birthday.
• Derived from: Child Tax Benefit (CTB) file
• TIRC_: Not present
• XTIRC: Included from 1993 to present. The Child Tax Benefit Program replaced the Exemption Claim for Children (not available on the LAD), the Child tax credit and the Family Allowance Program in 1993.
• LAD: CTBI_   I, F, P

Family allowance received (FA___)

(1982 to 1992)

• Definition: Family Allowance received refers to benefits received from a now defunct universal federal program that provided monthly financial assistance to parents or guardians of dependent children. A parent or guardian who wholly or substantially maintained a dependent child under the age of 18 could apply for Family Allowance and receive the benefit up to and including the month in which the child turned 18. There were restrictions on who was eligible, e.g. residency requirements. 
• A dependent child was defined as a child with no Taxable income of his or her own until 1988. Beginning in 1988, this stipulation was dropped. This occurred because the Canada Revenue Agency introduced non-refundable tax credits and this changed the method of reporting Taxable income. From 1988 onward, a dependent could have some Taxable income and still receive Family Allowance. Family Allowance received was included as income. 
• Until 1992, residents of Quebec received Family Allowance (FA___) payments from both the federal and provincial governments. From 1982 to 1986, the sum of the two amounts was reported. From 1987 onward, the provincial payments were non-taxable. This resulted in the provincial payments not being included in the Family Allowance received field, and consequently being excluded from XTIRC. The federal Family Allowance payments to residents of Quebec continued to be reported in this field until 1992. 
• In 1993, the Child Tax Benefit Program replaced the federal Family Allowance Program. Residents of Quebec continued to receive provincial payments. In 1994, a variable was added to the LAD containing the estimated Family Allowance benefits received by Quebec residents (FAQUE). The benefits are estimated since they are not available from the T1 form. To summarize, Quebec provincial Family Allowance payments are covered by LAD from 1982 to 1986 (in the Family Allowance variable, FA___) and from 1994 to 1996 (in the Quebec Family Allowance variable, FAQUE). Quebec Family Allowance information is not available from 1987 to 1993, and therefore there is some inconsistency in XTIRC.  
• Beginning in 1989, family allowance was clawed back from higher income families. See Family Allowance repayment, calculated for more information. 
• See Family benefits, FABEN which contains Family Allowance and family benefits from 1982 to present. 
• Derived from: Line 118 (1984 to 1992), Line 12 (1982 to 1983) 
• TIRC_: Included from 1982 to 1992 inclusively. Federal Family Allowance was replaced by the Child Tax Benefit in 1993.
• XTIRC: Included from 1982 to 1992 inclusively. Family Allowance was replaced by the Child Tax Benefit in 1993. Provincial family allowance has been included in XTIRC as following: Quebec (from 1982 to 1986 in FA_ and 1994 to present in FABEN), British Columbia (from 1996 in FABEN), New Brunswick (from 1997 in FABEN) and Alberta (from 1997 in FABEN), Nova Scotia (from 1998 in FABEN), Ontario (from 1998 in FABEN), Saskatchewan (from 1998 in FABEN) and Northwest Territories (from 1998 in FABEN).
• LAD: FA___   I, F, P

Family benefits (FABEN)

 (1982 to present)

• Definition: This variable contains the estimated benefits received from Family Allowance and family benefits from both federal and provincial programs. Outlined below is an historical overview of the evolution of this variable. 
• 1982 to 1992:
  Family benefits refer to benefits received from a now defunct Family Allowance federal program that was universally available on a monthly basis to provide financial assistance to parents or guardians of dependent children. A parent or guardian who wholly or substantially maintained a dependent child under 18 could apply for Family Allowance and receive the benefit up to and including the month in which the child turned 18. There were restrictions on who was eligible, e.g. residency requirements. The Family Allowance payments had to be reported as income and were therefore taxable. 
• A dependent child was defined as a child with no Taxable income of his or her own until 1988. Beginning in 1988, this stipulation was dropped because the Canada Revenue Agency introduced non-refundable tax credits and this changed the method of reporting Taxable income. From 1988 onward, a dependent could have some Taxable income and still receive Family Allowance. 
• Until 1992, residents of Quebec received Family Allowance (FA_) payments from both the federal and provincial governments. From 1982 to 1986, the sum of the two amounts was reported. From 1987 onward, the provincial payments were non-taxable. As a result, the provincial payments are no longer included in the Family Allowance received field, and consequently excluded from XTIRC. The federal Family Allowance payments to residents of Quebec continued to be reported in this field until 1992.
• 1993:
  In 1993, the Child Tax Benefit (CTBI_) program replaced the federal Family Allowance program. Residents of Quebec continued to receive provincial payments, but this information was unavailable for 1993 and therefore there is some inconsistency in XTIRC.
• 1994 to present:
  Quebec Family Allowance (FAQUE) is included in FABEN. These benefits are estimated since they are not available from the T1 form.
• 1996 to present:
  Family benefits for British Columbia (FABC) is included in FABEN. These benefits consist of the British Columbia Family Bonus. These benefits are estimated since they are not available from the T1 form.
• 1997 to present:
  Family benefits for Alberta and New Brunswick are included in this variable. The Alberta family benefits consist of the Alberta Family Employment Tax Credit. The New Brunswick family benefits consist of the New Brunswick Child Tax Benefit and the Working Income Supplement. These benefits are estimated since they are not available from the T1 form.
• 1998 to present:
  Family benefits for Nova Scotia, Ontario, Saskatchewan and Northwest Territories are included in this variable. The Nova Scotia benefits consist of the Nova Scotia Child Tax Benefit. The Ontario benefits consist of the Child Care Supplement for Working Families. The Saskatchewan benefits consist of the Child Tax Benefit. The Northwest Territories Benefits consist of the Child Benefit and the Territorial Worker’s Supplement. These benefits are estimated since they are not available from the T1 form.
• 1999 to present:
  Family benefits for Nunavut is included. These benefits consist of the Child Benefit and the Territorial Worker’s Supplement. These benefits are estimated since they are not available from the T1 form.
• Derived from: T1FF Processing (1994 to present), Line 118 (1984 to 1992), Line 12 (1982 to 1983)

Benefit for disabled children (CTBDS)

(2005 to present)

• Definition: Benefits for disabled children are paid to families with at least one disabled child aged 18 or more. At the beginning, the CDB was a tax-free benefit for low-income and modest-income families caring for children under the age of 18 who have severe and prolonged mental or physical impairment. The CDB is paid as a monthly supplement to the Canada Child Tax Benefit (CCTB) and the Children’s Special Allowances (CSA) payments. The CDB comes from the Child Benefits file. It is not a component of XTIRC because it is already included in CTBI. There are instances where the amount of CDB is greater than CTBI due to adjustments made at CRA.
• Derived from: Child Tax Benefit file, Canada Revenue Agency
• LAD: CTBDS   I, F, P

Federal Universal Child Care Benefit

Universal Child Care Benefit (UCCB_)

(2006 to present)

• Definition: The Universal Child Care Benefit is an amount paid for each child under 6 years of age, and from 2015 to 2016, an amount for each child age 6 to 17 years, for whom a person is responsible. The benefit will continue until the month following the child’s 6th birthday.
• As of July 2016, the Canada child benefit (CCB) has replaced the Canada child tax benefit (CCTB), the national child benefit supplement (NCBS), and the universal child care benefit (UCCB). The CCB is a tax-free payment. The amounts for the new CCB program can be found in the existing UCCB_ variable.
• As of July 2016, the Canada child benefit (CCB) has replaced the Canada child tax benefit (CCTB), the national child benefit supplement (NCBS), and the universal child care benefit (UCCB). The CCB is a tax-free payment. The amounts for the new CCB program can be found in the existing UCCB_ variable.
• Derived from: Line 117 of T1 tax form
• LAD: UCCB_   I, F, P

Amount of UCCB designated to dependent child (UCCBDPND_)

(2010 to present)

• Definition: If you were a single parent on December 31, 2010, you can choose one of the following options:
  • include all UCCB amounts you received in 2010 in the income of the dependant for whom the amount for an eligible dependant (line 305 of Schedule 1) is being claimed. If there is no claim for an eligible dependant, you can choose to include all UCCB amounts in the income of a child for whom the UCCB was received. If you choose this option, enter on line 185, located below and to the left of line 117, the amount shown in box 10 of the RC62 slip (do not enter the amount on line 117); or
  • report all UCCB amounts you received in 2010 in your own income. If you choose this option, enter on line 117 the amount shown in box 10 of the RC62 slip (do not enter the amount on line 185).
• Derived from: Line 185 Form T1
• LAD: UCCBDPND_   I, F, P

Provincial Child Benefits

Family benefits, British Columbia (FABC_)

(1996 only)

• Definition: This variable contains the estimated benefits received by British Columbia residents from the British Columbia Family Bonus. The benefits are estimated since they are not available from the T1 form. From 1997, British Columbia family benefits (FABC_) have been merged into Family Allowance benefits (FABEN) and are no longer available as a separate variable. 
• The Family benefits variable (FABEN) includes the estimated benefits from Family Allowance and family benefits for both federal and provincial programs from 1982 to present. 
• Derived from: T1FF Processing 
• TIRC_: Not present
• XTIRC: Included in 1996, See FABEN. 
• LAD: FABC_   I, F, P

Quebec Family Allowance (FAQUE)

(1994 to 1996)

• Definition: This variable contains the estimated benefits received by Quebec residents for Quebec Family Allowance. The benefits are estimated since they are not available from the T1 form. Federal and provincial Family Allowance payments for Quebec residents are covered by the LAD from 1982 to 1986 in Family Allowance (FA__) and, beginning in 1994, in Quebec Family Allowance (FAQUE). Amounts received were not available from 1987 to 1993 resulting in some inconsistency in XTIRC. Quebec Family Allowance (FAQUE) had been merged into Family Allowance benefits (FABEN), and is no longer available as a separate variable.  
• The Family benefits variable (FABEN) includes the estimated benefits from Family Allowance and family benefits for both federal and provincial programs from 1982 to present.
• Derived from: T1FF processing
• TIRC_: Not present.
• XTIRC: Covered from 1982 to 1986 under Family Allowance (FA___). These payments are not included from 1987 to 1993. Covered from 1994 to 1996 under Quebec Family Allowance (FAQUE). Covered from 1982 to 1986 and 1994 to present in Family benefits (FABEN).
• LAD: FAQUE   I, F, P

Disability Related

CPP/QPP disability benefits included in income (DSBCQ)

(1992 to present)

• Definition: This variable represents CPP/QPP disability benefits income. CPP/QPP disability benefits are included in the CPP/QPP benefits variable (CQPP_) on Line 114. 
• Individuals may receive a lump sum of CPP or QPP benefits whereby some or all of these benefits may have been for a previous year or years. This amount is to be entered on the tax form. If a part or the entire amount outlined is for a previous year or years and if it is $300 or more, Canada Revenue Agency will assess if it is beneficial for the individual to claim the amount in the tax year to which the income pertains to and will apply the tax calculation that benefits the individual. 
• Derived from: Line 152 (1992 to present) 
• LAD: DSBCQ   I, F, P, K

Registered disability savings plan (RDSP_)

(2008 to present)

• Definition: This plan is intended for persons with a long-term disability who hold a valid disability certificate. Such disabled persons are eligible for the Registered Disability Savings Plan (RDSP) for 2008 and subsequent years. Maximum lifetime contributions are set at $200,000. 
• Derived from: Line 125 of T1 Tax form 
• LAD: RDSP_   I, F, P, K

Workers’ compensation payments (WKCPY)

(1992 to present)

• Definition: The payments that are received for workers' compensation are dependent upon individual situations. It either relates to a percentage of eligible earnings or is based on the degree of physical impairment and potential ensuing wage loss. See: Non-Taxable income (NTXI_) for information prior to 1992. Included in XTRIC from 1992 to present. From 1986 to 1991, it was included in XTIRC through the non-Taxable income (NTXI) field
• Derived from: Line 144 (1992 to present)
• LAD: WKCPY   I, F, P

Elderly Related

CPP/QPP benefits (CQPP_)

(1982 to present)

• Definition: This is the income received from the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP). Both CPP and QPP provide retirement, disability and survivors' pensions, certain children's benefits, and death benefits. The CPP and QPP are parallel pension programs with similar payment and benefits structures. The Canada Pension Plan operates in all provinces and territories in Canada except Quebec. Quebec established a comparable provincial plan, the Quebec Pension Plan.  
• Derived from: Line 114 (1984 to present), Line 10 (1982 to 1983) 
• TIRC_: Included from 1982 to present
• XTIRC: Included from 1982 to present 
• LAD: CQPP_    I, F, P, K

CPP receipt - number of months (CPPRTIRMTH_)

(2012 to present)

• Definition: This variable indicates the number of months that a taxfiler was in receipt of Canada Pension Plan Retirement Benefits, excluding disability benefits, for the particular calendar year.
• Derived from: Calculated by CRA
• LAD: CPPRTIRMTH_   I, F, P

OAS and GIS

Old Age Security pension (OASP_)

(1982 to present)

• Definition: Old Age Security (OAS) pension is a part of the Old Age Security program, a federal government program that guarantees a degree of financial security to Canadian seniors. This variable does not include the benefits from either the Guaranteed Income Supplement (GIS) or the Spousal Allowance (SPA).
• On rare occasions, non-senior families might receive OAS income. This can occur when an older spouse dies and their income is included with the younger spouse’s family income for that tax year.
• Derived from: Line 113 (1984 to present), Line 09 (1982 to 1983)
• LAD: OASP_   I, F, P

Net federal supplements (NFSL_)

(1992 to present)

• Definition: Net federal supplements are the combination of Guaranteed Income Supplement, Allowance for the Survivor, and Spouse's Allowance, which are part of the Old Age Security pension program. These are transfers made to seniors with low or no income.
• The Canada Revenue Agency may not require people receiving these supplements to file tax returns since they likely have no Taxable income. However, starting in 1992, net federal supplements, Workers’ compensation payments and social assistance payments were to be reported and have been included in total income as defined by the Canada Revenue Agency. People receiving these benefits have an incentive to file tax returns in order to obtain provincial and/or federal tax credits.
• Derived from: Line 146
• LAD: NFSL_   I, F, P

Provincial Seniors Supplements

Provincial Senior's Benefit (SEBEN)

(1999 to present)

• Definition: Provincial supplemental credit for couples in which at least one spouse is 65 years old or over.
• Newfoundland Seniors’ Benefit is a tax-free annual payment of $200 introduced in 1999 as a supplement to the HST credit for couples of 65 years old and greater with family Net Income less than $20,000. If both spouses are 65 years old or greater, the maximum credit is $400. If only one spouse is 65 years old or greater, then the maximum credit is $200.
• Families with net Income of $12,000 or less will receive the full credit. Families with net income between $12,000 and $20,000 will have their credit reduced by 5% of net family income in excess of $12,000.
• Derived from:  Newfoundland Supplemental Credit:  Application on Newfoundland tax form (1999 to Present)
• LAD: SEBEN   I, F, P

Manitoba 55 PLUS program (MAN55)

(2013 to present)

• Definition: The 55 PLUS Program, a Manitoba Income Supplement, provides quarterly benefits to lower-income Manitobans who are 55 years of age and over, and whose incomes are within certain levels. Your net income from the previous tax year is used to determine if you are eligible.
• Derived from: T1FF Processing
• LAD: MAN55_  I, F, P

Ontario guaranteed annual income system (ONGAINS_)

(2012 to present)

• Definition: This variable indicates the derived amount that a senior taxfiler in Ontario receives if they are eligible for the Ontario Guaranteed Annual Income System Benefits.
• The Ontario Guaranteed Annual Income System Benefits (GAINS) provides a guaranteed monthly income amount for eligible Ontario seniors up to a maximum of $83 per month. The monthly GAINS payments are on top of federal Old Age Security (OAS) and Guaranteed Income Supplement (GIS) payments.
• Derived from: T1FF processing
• LAD: ONGAINS_   I, F, P

Employment Insurance

Employment insurance benefits (EINS_)

(1982 to present)

• Definition: Employment insurance (EI) benefits other than payments related to the cost of a course or program destined to facilitate re-entry into the labour force, are included in Taxable income. Employment insurance is income paid to individuals experiencing paid-employment income interruptions. There are also Employment insurance benefits for persons who stop working because of sickness, injury, pregnancy, birth, or adoption of a child. If a taxfiler receives EI benefits and his or her net income before adjustments (Line 234, not available on LAD) is more than the specified limit, the individual must pay back part of these benefits (see Employment insurance repayment (EICRP). Note that prior to 1996 these benefits were referred to as Unemployment insurance benefits. 
• Derived from: Line 119 (1984 to present), Line 13 (1982 to 1983) 
• TIRC_: Included from 1982 to present
• XTIRC: Included from 1982 to present 
• LAD: EINS_   I, F, P, K (formerly UIC__ from 1982 to 1995, retroactively changed to EINS_ in 1996)

Regular employment insurance benefits payable (EIREG)

(2003 to present)

• Definition: The amount of regular employment insurance benefits payable to the client, excluding special benefits, work sharing benefits, and employment benefits as reported by HRSDC.
• Derived from: HRSDC and T1FF processing
• LAD: EIREG   I, F, P

Employment insurance assistance for workforce re-entry (EISUP)

(2003 to present)

• Definition: Amount of financial assistance paid to client through various initiatives as reported by HRSDC
• Derived from: HRSDC and T1FF processing
• LAD: EISUP   I, F, P

Social Assistance

Social assistance income (SASPY)

(1992 to present)

• Definition: Social assistance is designed to provide income to meet the cost of basic requirements of either a single person or a family when all other financial resources have been exhausted. Line 145 includes social assistance income provided by a provincial or municipal program. If applicable, the spouse with the higher net income (line 236) must report the social assistance payments. See Non-Taxable income. From 1992 to present this variable was included in XTIRC. From 1986 to 1991, it was included in XTIRC through the non-Taxable income (NTXI_) field 
• Derived from: Line 145 (1992 to present) 
• LAD: SASPY   I, F, P

Federal Refundable Tax Credits

GST and FST credits (GHSTC)

(1986 to present)

• Definition:  This variable represents the federal sales tax (FST) credit and/or goods and services tax (GST) credit that the taxfiler received. In 1990, the goods and services tax credit and federal sales tax credit overlapped. In 1991, the federal sales tax credit was completely replaced by the goods and services tax credit. The GST was enacted in 1990 as part of the tax imposed on virtually all personal expenditures beginning January 1, 1991. The GST credit is intended to offset the cost of tax for lower income individuals and families. The GST Credit replaced the FST credit on the 1991 return. Taxfilers could apply for the GST credit on the 1989 and 1990 returns. However, the eligible taxfiler did not receive the first GST credit payment, which is paid tri-annually, until December 1990. 
• Please note that in 2006 the Energy Cost Benefit to low-income families with children and to seniors is included in the GHSTC variable. These amounts affect the GHSTC aggregate total for that year:
  • $250 to families entitled to receive the National Child Benefit (NCB) supplement in January 2006;
  • $125 to seniors entitled to receive the Guaranteed Income Supplement (GIS) in January 2006; and
  • $250 to senior couples, where both spouses are entitled to receive the GIS in January 2006.
• Derived from: FST Credit: Line 446 (1988 to 1990), Line 451 (1986 to 1987). GST Credit: Application on tax form (1991 to present) 
• TIRC_: Not present
• XTIRC: Included from 1986 to present. From 1986 to 1990, it was called the Federal sales tax credit and was replaced by the GST Credit in 1990. In the LAD, the same variable (GHSTC) contains the sum of the FST Credit (1986 to 1990) paid to the filer and the GST Credit (1990 to present) 
• LAD: GHSTC   I, F, P, K (formerly FSGTX from 1986 to 1997, retroactively changed to GHSTC in 1998)

Climate action incentive (CAIAMC)

(2018 to present)

• Definition: The climate action incentive (CAI) is a federal refundable tax credit. Payment consists of a basic amount and a 10% supplement for residents of small and rural communities. This payment may reduce your amount payable or increase your refund when you file your income tax and benefit return. To claim the CAI payment, you must complete Schedule 14 and file your income tax return.

• Eligibility
  Only one person per family (the tax filer, their spouse or common-law partner) can claim the CAI payment. A tax filer can claim the CAI payment if at the end of the calendar year, they were a resident of either Alberta, Saskatchewan, Manitoba, or Ontario, and were 18 years of age or older, or if they were younger than 18, then it was necessary to have a spouse or a common-law partner, or be a parent who lived with their child.

• There are additional restrictions regarding who is eligible to claim this payment. It is also possible to claim the payment for an eligible spouse or dependent (see the information in the tax guide). To claim the supplement for residents of small and rural communities, a tax filer must have resided outside of a census metropolitan area (CMA) at the end of the calendar year.

• Derived from: Line 449 of T1 (Schedule 14)
• LAD: CAIAMC I, F, P

Children's fitness tax credit (RCFTCC_)

(2015 to 2016)

• Definition: The amount of refundable children's fitness tax credit, as calculated by the system.
• As of January 1, 2017, this credit has been eliminated.
• Derived from: Line 459 T1
• LAD: RCFTCC_   I, F, P

Provincial Refundable Tax Credits

Provincial refundable tax credits (PTXC_)

(1982 to present)

• Definition: Provincial refundable tax credits are used to reduce the amount of income tax that a taxfiler owes. If the amount of refundable tax credit is greater than the total income tax owed, the taxfiler will receive the difference in the form of a tax refund. 
• Note: Quebec tax credits are not available from the T1 and are estimated by the Income Statistics Division (ISD). 
• Derived from: Line 479 (1991 to present), Line 464 (1988 to 1990), Line 448 (1984 to 1987), Line 74 (1982 to 1983) 
• LAD: PTXC_   I, F, P

British Columbia Harmonized sales tax-credit (BCHSTC_)

(2010 to present)

• Definition: This new credit (BCHSTC) is a non-taxable refundable payment to help low-income individuals and families offset the impact of the sales taxes they pay. The BCHSTC payment is combined with the quarterly payment of the federal GST/HST credit. To get payments under the BCHSTC, you (or your spouse or common-law partner) should apply for the GST/HST credit on page 1 of your (or your spouse’s or common-law partner’s) tax return. The information you give on your return(s) will determine how much BCHSTC you will get starting in July 2011. 
• Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit) 
• LAD: BCHSTC_   I, F, P

British Columbia Low income climate action tax credit (BCLICATC_)

(2010 to present)

• Definition: The BCLICATC is a tax-free payment to help low-income individuals and families with the carbon taxes they pay. The BCLICATC payment is combined with the quarterly payment of the GST/HST credit and the BCHSTC. To get payments under the BCLICATC, you (or your spouse or common-law partner) should apply for the GST/HST credit on page 1 of your (or your spouse’s or common-law partner’s) tax return. The information you give on your return(s) will determine how much BCLICATC you will get. 
• Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit) 
• LAD: BCLICATC_   I, F, P

British Columbia mining exploration tax credit (BCMETCC_)

(2010 to present)

• Definition: You can claim this 20% refundable tax credit if you were resident in British Columbia at the end of the year and you incurred qualified mining exploration expenses in the province. 
• Qualified mining exploration expenses incurred after February 20, 2007, in prescribed Mountain Pine Beetle affected areas are eligible for an enhanced tax credit of 10%, in addition to the 20% tax credit.  
• The expenses must have been incurred for determining the existence, location, extent, or quality of a mineral resource in British Columbia.
• Derived from: Line 6051 Form BC479
• LAD: BCMETCC_   I, F, P

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

(2012 to present)

• Definition: A tax credit of 15% of eligible expenses for renovations performed to the principal residence or property of a senior citizen residing in British Columbia in the specific tax year. A tax filer may be eligible for this credit if:
  • they were a resident of British Columbia;
  • were a senior (65 years of age or older) or a non-senior living with a family member who is a senior;
  • and they, or someone on their behalf, paid or incurred eligible expenses to their principal residence or the land on which their principal residence is situated.
  • The improvements must be of an enduring nature and be integral to the home or land.
• If the tax filer shared a principal residence with one or more family members, one of them may claim the entire amount of eligible expenses, or all members may each claim a portion of the expenses. The tax filer can claim the lesser of $10,000 and the amount of eligible expenses that they, or someone on their behalf, paid or incurred related to the principal residence.
• Derived from: Line (box/field) 6048 Form BC479
• LAD: BCSENHRTC_   I, F, P

British Columbia shipbuilding industry tax credit (BCSSRITC_)

(2012 to present)

• Definition: A tax filer can claim this refundable tax credit in respect of salaries and wages paid if they met all of the following conditions:
  • they were a resident of British Columbia at the end of the calendar year;
  • their principal business, for the part of the year after September 30, was the construction, repair or conversion of ships in British Columbia; and
  • they employed a person who, in that calendar year, met certain requirements in an eligible program administered through the British Columbia Industry Training Authority.
• If they were a member of a partnership other than a specified member, such as a limited partner, they can claim their proportionate share of the partnership’s training tax credit.
• Derived from: Line 10 Form BC479
• LAD: BCSSRITC_   I, F, P

Manitoba advance tuition fee income tax rebate (MBATFTCC_)

(2010 to 2017)

• Definition: You may claim this advance if you were a resident of Manitoba at the end of the year and you have eligible tuition fees relating to a school term that ended after November 30. The amount of the advance you can claim on line 48 is 5% of your eligible tuition fees or $250, whichever is less. The lifetime maximum claim for this advance is $5,000.  
• Eligible tuition fees are tuition fees for which you can claim the federal tuition amount on line 320 of the federal Schedule 11. Tuition fees are eligible for this advance even if you transferred an amount to your spouse or common-law partner, your parent or grandparent, or your spouse’s or common-law partner’s parent or grandparent. You cannot claim the advance tuition fee income tax rebate if you claimed the tuition fee income tax rebate on line 65 of Form MB428. 
• Derived from: Line 63 Form MB479 
• LAD: MBATFTCC_   I, F, P

Manitoba community development tax credit (CEDTCRMB_)

(2014 to present)

• Definition: You can claim the Manitoba community enterprise development tax credit (refundable) for eligible investments you made in community enterprise development projects from June 12 to December 31 (maximum $27,000 in 2016).
• Derived from: Line 82 MB479 XVAR
• LAD: CEDTCRMB_  I, F, P   

Manitoba fertility treatment tax credit (MBFRTTCC_)

(2010 to present)

• Definition: You may claim this tax credit if you were a resident of Manitoba at the end of the year and you or your spouse or common-law partner incurred the eligible medical expenses for fertility treatment after September 30 and paid the same year. 
• Eligible medical expenses for fertility treatment are expenses that you can claim as medical expenses on line 330 of your federal Schedule 1. These expenses must be paid for infertility treatment services to a fertility clinic in Manitoba. Medications prescribed in relation to this treatment are also eligible. If you have a spouse or common-law partner, only one of you may claim this credit. The amount of the credit you can claim on line 50 is 40% of expenses or $8,000, whichever is less.
• Derived from: Line 65 Form MB479
• LAD: MBFRTTCC_   I, F, P

NB seniors home renovation refundable tax credit (PSHRTCC_)

(2014 to present)

• Definition: The amount Of Senior's Home Renovation Tax Credit for a province, as calculated by the system.
• Derived from: Line 6036 NB 479
• LAD: PSHRTCC_   I, F, P

Harmonized sales tax credit (HST__)

(1997 to present)

• Definition: To receive this credit, including any related provincial credit, you have to apply for it. Your credit is based on the number of children you have and your net income added to the net income of your spouse or common-law partner (if you have one), minus any amount you or your spouse or common-law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213, and/or the amount for a repayment of registered disability savings plan income included on line 232, CRA will add these amounts to you or your spouse’s or common-law partner’s net income. This information is also used to calculate any payments from certain related provincial programs. Net income is the amount on line 236 of a person’s return, or the amount that it would be if the person filed a return. 
• Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit) 
• LAD: HST__   I, F, P

Northwest Territories, Cost of living tax credit (NTCL_)

(2011 to present)

• Definition: A tax filer may request the basic tax credit and a supplementary cost of living credit if he or she resided in the Northwest Territories at the end of the year and met certain conditions. If the credit amount exceeds tax payable, the filer will be entitled to a refund.
• Derived from: Line 6251, provincial tax credit forms NT479
• LAD: NTCL_   I, F, P

Nova Scotia affordable living tax credit (NSALTC_)

(2010 to present)

• Definition: The Nova Scotia Affordable Living Tax Credit (NSALTC) is a non-taxable quarterly payment to make life more affordable for low- and modest-income individuals and families. To get this payment, you (or your spouse or common-law partner) should apply for the GST/HST credit on page 1 of your (or your spouse’s or common-law partner’s) tax return. This benefit will be combined with the federal GST/HST credit. The information you give on your return(s) will determine your NSALTC amount starting in July. 
• Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit)
• LAD: NSALTC_   I, F, P

Nova Scotia poverty reduction tax credit (NSPRTC_)

(2010 to present)

• Definition: Starting in July 2010 there is a credit to assist low-income residents of Nova Scotia in receipt of social assistance called the Poverty Reduction Credit. The maximum credit is $200.00. You can claim this tax reduction if you were a resident of Nova Scotia on December 31, and the following conditions applied to you:
  • your family net income is $12,000 or less
  • you are in receipt of Social Assistance.
• Derived from: T1FF processing
• LAD: NSPRTC_   I, F, P

Nova Scotia volunteer firefighters tax credit (NSPTXC_)

(2010 to present)

• Definition: You can claim this credit if you meet all of the following conditions:
  • you were a resident of Nova Scotia on December 31;
  • you were a volunteer firefighter or a ground search and rescue volunteer for a minimum of six months during the period of January 1 to December 31;
  • you did not receive salary, wages, or compensation, other than reasonable reimbursement or allowance for expenses; and
  • for a volunteer firefighter, you were listed as a volunteer firefighter on the report filed by the fire chief of the volunteer fire department.
• If you qualify for this credit, enter $500 on line 84 of Form NS428.
• Derived from Line 84/ 6228 Form NS428
• LAD: NSPTXC_   I, F, P

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

(2011 to present)

• Definition: A tax filer can claim this credit if he or she meets all of the following conditions:
  • was a resident of Nova Scotia on December 31;
  • was a volunteer firefighter or a ground search and rescue volunteer for a minimum of six months during the period of January 1 to December 31;
  • did not receive salary, wages, or compensation, other than reasonable reimbursement or allowance for expenses; and
  • for a volunteer firefighter was listed as a volunteer firefighter on the report filed by the fire chief of the volunteer fire department.
• If the tax filer qualifies for this credit, enter $500 on line 84 of Form NS428.
• Derived from: Line 6228 Form NS428
• LAD: NSFIREC_   I, F, P

Nunavut, Cost of living tax credit (NUCL_)

(2008 to present)

• Definition: A taxfiler may request the basic tax credit and a supplementary cost of living credit if he or she resided in Nunavut at the end of the year and met certain conditions. If the credit amount exceeds tax payable, the filer will be entitled to a refund. 
• Derived from: Line 6390, provincial tax credit forms NU479 
• LAD: NUCL_   I, F, P

Ontario Co-operative education tax credit (ONCOP)

(2008 to present)

• Definition: If the tax filer hired co-op students enrolled in an Ontario university or college, he/she may be able to claim a tax credit from 10% to 15% of eligible expenditures (as defined below). 
• Eligible expenditures are salaries, wages, and other remuneration you paid to a student in a qualifying work placement, or payments made to an eligible educational institution or a placement agency for a qualifying work placement. The student must work at a permanent establishment of the employer in Ontario. 
• Derived from: Line 6320, provincial tax credit forms ON479 
• LAD: ONCOP   I, F, P

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

(2010 to present)

• Definition: The Ontario Energy and Property Tax Credit (OEPTC) is designed to help low- to middle-income Ontario residents with their energy costs and property taxes. The energy component is the lesser of $200 and the sum of your occupancy cost, excluding $25 for living in a student residence, plus home energy costs paid for your principal residence on a reserve, and 20% of the amount paid for accommodation in a public long term care home. 
• To determine the amount of your OEPTC, you must calculate your adjusted family net income using Form ON-BEN.s 
• If you lived with a spouse or common-law partner on December 31, only one of you can claim the OEPTC for that year. If only one spouse or common-law partner is 65 years of age or older on December 31, that spouse or common-law partner has to claim this credit for both of you.  
• The OEPTC has two components: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component. 
• Energy Component
  You may be eligible for the energy component if, on December 31:
  • you were a resident of Ontario;
  • you were 18 years of age or older; or you had a spouse or common-law partner; or you were a parent and lived with your child; and
  • at least one of the following conditions applies to you:
    • rent or property tax for your principal residence was paid by or for you;
    • you lived on a reserve in Ontario and home energy costs were paid by or for you for your principal residence on the reserve; or
    • you lived in a public long term care home in Ontario and an amount for accommodation was paid by or for you.
• Derived from: Line 6111 Form ON479
• LAD: ONEPTCC_   I, F, P

Ontario Sales Tax Credit (ONSTC_)

(2010 to present)

• Definition: The Ontario Sales Tax Credit (OSTC) is designed to help low- to middle-income individuals, 19 years of age and older, and families, including single parents, with the sales tax they pay. The OSTC is paid on a quarterly basis. To get this credit, you (or your spouse or common-law partner) should apply for the GST/HST credit on page 1 of your (or your spouse’s or common-law partner’s) tax return(s).  
• The information you provide on your return(s) will determine how much OSTC you will get starting in August. Report to the Canada Revenue Agency (CRA) any changes to your status (e.g., birth, marriage, separation, etc.) that happen after filing your return. 
• Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit)
• LAD: ONSTC_  I, F, P

Ontario Sales Tax Transition Benefit (ONOSTTB_)

(2010 to 2012)

• Definition: The Ontario Sales Tax Transition Benefit (OSTTB) was designed to help eligible Ontario individuals, 18 years of age and older, and families adjust to the new sales tax system. This benefit consists of three payments. The first two payments were paid in June and December 2010. The final payment was made in June 2011. The maximum amount for the final payment was $100 for single individuals and $335 for single parents and couples. Each maximum payment is reduced by 5% of the adjusted family net income that is more than $80,000 for single individuals and $160,000 for single parents and couples.
• Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit)
• LAD: ONOSTTB_   I, F, P

Ontario apprenticeship training tax credit (ONATC)

(2008 to present)

• Definition: If the taxfiler hired an eligible apprentice in a qualifying skilled trade to work at his/her permanent establishment located in Ontario, he/ she  may be able to claim a tax credit from 25% to 30% of eligible expenditures (as defined below). 
• Eligible expenditures are salaries and wages you paid to an apprentice who is in the first 36 months of an apprenticeship training program in a qualifying skilled trade. 
• Derived from: Line 6322, provincial tax credit forms ON479 
• LAD: ONATC   I, F, P

Ontario healthy home renovation tax credit (ONHHRTC_)

(2012 to 2017)

• Definition: A tax credit of 15% of eligible expenses for renovations performed to the principal residence or property of a senior citizen residing in Ontario in the specific tax year. A tax filer may be eligible for this credit if:
  • they were a resident of Ontario;
  • were a senior (65 years of age or older) or a non-senior living with a family member who is a senior; and
  • they, or someone on their behalf, paid or incurred eligible expenses to their principal residence or the land on which their principal residence is situated.
• The improvements must be of an enduring nature and be integral to the home or land.
• If the tax filer shared a principal residence with one or more family members, one of them may claim the entire amount of eligible expenses, or all members may each claim a portion of the expenses. The tax filer can claim the lesser of $10,000 and the amount of eligible expenses that they, or someone on their behalf, paid or incurred related to the principal residence.
• Derived from: Line 4 (Ontario Credits), Form ON479
• LAD: ONHHRTC_   I, F, P

Ontario senior homeowners' property tax grant (ONGRANTS_)

(2013 to present)

• Definition: Seniors could be eligible to receive a property tax grant if they were 64 years of age or older as of December 31^st, and owned and occupied a principal residence in Ontario, for which they or someone on their behalf, paid property taxes. Seniors must apply for the grant, and the size of the grant is based on the information provided on the previous year’s return.
• Derived from: T1FF Processing
• LAD: ONGRANTS_  I, F, P

Prince Edward Island volunteer firefighter tax credit (PEIFIRE_)

(2012 to present)

• Definition: The amount of volunteer firefighter tax credit for Prince Edward Island, as calculated by the system, up to a maximum of $500.
• Derived from: Line 83, Form PE428
• LAD: PEIFIRE_   I, F, P

Province assistance benefits (PSROC)

(1990 to present)

• Definition: Ontario student residence occupancy cost or Manitoba School tax credit for homeowners.
• Ontario
  Ontario student residence cost refers to the amount eligible to be claimed in determining the Ontario property tax credit.
• Manitoba
  The filer is required to claim any resident homeowner tax assistance (RTHA) that they received on their property tax statement or by application. If the filer owned the principal residence for a part of the given tax year, he/she may prorate any RTHA they received to cover the period of ownership. If the filer received RTHA for more than one residence, they are required to total the prorated amounts of all RTHA they received.
• Derived from: Manitoba – Line 6124 (form MB479 Manitoba Credits)
• Ontario – Line 6114 (form ON479 Ontario Credits)
• Line 558 of T1C (Man.) (Resident home owner tax assistance)
• Line 558 of T1C (Ont.) (College residence)
• LAD: PSROC   I, F, P

Saskatchewan Low Income Tax Credit (SLITC_)

(2010 to present)

• Definition: In 2008, Saskatchewan replaced the provincial Sales Tax Credit with the Low-Income Tax Credit. The credit is fully refundable. The adult component of the credit is $216 and the child component is $84 per child. For families earning less than $28,335, tax credits can reach $600 per year.
• Derived from: Calculated by CRA (see also Pamphlet RC4210, GST/HST Credit)
• LAD: SLITC_   I, F, P

Yukon Children Fitness tax credit (PRCFTCC_)

(2015 to present)

• Definition: The amount of refundable Children's Fitness Tax Credit for a province, as calculated by the system.
• Derived from: Line 459 T1
• LAD: PRCFTCC_   I, F, P

Yukon, First Nations tax credit claimed (YKFN_)

(2008 to present)

• Definition: The Canadian and Yukon governments have signed administrative agreements on personal income tax with several autonomous Yukon First Nations. Under these agreements, the Canadian and Yukon governments will share personal income tax jurisdiction with the autonomous Yukon First Nations. Yukon First Nations tax corresponds to a refundable federal abatement and a Yukon First Nations tax credit.
• Derived from: Line 6386, provincial tax credit forms YT479
• LAD: YKFN_   I, F, P

Yukon Children Fitness, fees plus supplement (TPRCFETCC_)

(2015 to present)

• Definition: The total amount of children's fitness fees, plus supplement for the refundable children's fitness tax credit, as declared by the individual.
• Derived from: Line 6392 YK 479
• LAD: TPRCFETCC_   I, F, P

Other government transfers

Working Income Tax Benefit (WITB_)

(2007 to present)

• Definition: The Working Income Tax Benefit is a federal refundable tax credit, which is available starting in 2007 and consists of a basic amount and a disability supplement for low-income individuals and families who are already in the workforce and to encourage other Canadians to enter the workforce.
• Some provinces/territories have exercised the option to reconfigure the WITB calculation based on specific social and economic realities. So, the calculation is the same for most of the provinces and territories but the basic working income tax benefit factors are special for Quebec, British Columbia and the Nunavut.
• The WITB is calculated on Schedule 6 of the federal income tax return and then entered on line 453 on page 4 of the return.
• On Schedule 6 of the return, there are three steps to accomplish.  The first step is to calculate the filer’s working income and the adjusted family net income. The second step is the calculation of the basic WITB according to the factors for the province. The third step is the calculation of the WITB disability supplement if the tax filer is eligible. If the third step is not applicable for the tax filer, then the amount calculated at the end of the step 2 is the amount to report on line 453.
• A tax filer eligible for the WITB if:
  • He/she was 19 years of age or older on December 31; and
  • Was a resident of Canada for income tax purposes throughout the year.
• Exception
  If the tax filer is under 19 years of age, he/she may still be eligible for the WITB, if He/she a spouse or common-law partner or an eligible dependant on December 31.
• A tax filer is not eligible for the WITB if:
  • He/she does not have an eligible dependant and is enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year;
  • He/she was confined to a prison or similar institution for a period of 90 days or more in the year; or
  • He/she does not have to pay tax in Canada because he/she is an officer or servant of another country, such as a diplomat, or a family member or employee of such person.
• For WITB purposes, an eligible spouse at the end of the year is a person who meets all of the following conditions:
  • is the cohabiting spouse or common-law partner on December 31;
  • is a resident of Canada throughout the year;
  • is not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless he/she has an eligible dependant at the end of the year;
  • is not confined to a prison or similar institution for a period of 90 days or more during the year; and
  • is not an officer or servant of another country, such as a diplomat, or a family member or employee of such person.
• Family net income is an individual's net income added to the net income of their spouse or common-law partner, minus any amount reported for Universal Child Care Benefit (UCCB , see line 117 of the Income Tax and Benefit Return). Net income is the amount on line 236 of the Income Tax and Benefit Return.
• The Working income for a tax year is the total amount of an individual's or family's income for the year from employment and business (excluding losses).
• Derived from: line 453 of T1 tax form
• LAD: WITB_ I, F, P, K