Longitudinal Administrative Data Dictionary, 2017
Individual and Family Characteristics

View the most recent version.

Individual

Personal Characteristics

Age (AGE__)

(1982 to present)

• Definition: The age is calculated by subtracting the individual's year of birth from the tax year of the data. The age is defined as of December 31^st of the tax year.
• An individual’s age should be consistent from one year to the next.
• Any taxfiler or imputed individual with an age greater than 99 does not have his or her actual age in the field, but the value 99.
• Derived from: Personal information section, T1 tax form (1982 to present)
• LAD: AGE__   I, P, K

Sex of individual (SXCO_)

(1982 to present)

• Definition: Each record is assigned a code to represent the gender of the taxfiler. The code is assigned by the Canada Revenue Agency by matching the social insurance number (SIN) reported on the tax return to the SINMASTER, a Human Resources and Social Development Canada (HRSDC) file. This file contains the gender of every person who has received a SIN. Imputed children are not assigned a sex code (their sex code is blank) while imputed spouses are given a sex code opposite to that of their filing spouse. Non-matched taxfilers who have no sex code are assigned one randomly. 
• Following are the possible codes:
  • ‘   ’ (blank) –  sex code not identified
  • ‘F’ –  denotes female
  • ‘M’ –  denotes male
• Due to the method of assigning a sex code, on rare occasions the sex of some individuals may change from year to year. For consistency, use the LAD Register for this variable.
• Derived from: Edit and Imputation
• LAD: SXCO_   I, K      character

Marital status (MSTCO)

(1982 to present)

• Definition: Marital status is a numeric code representing the marital status of the taxfiler.  
• The marital status and corresponding codes are: 
  • ‘   ’  –   (blank) Missing value
  • ‘M’ –   Married
  • ‘C’  –   Common-law (available as of 1992)
  • ‘W’ –   Widowed
  • ‘D’  –   Divorced
  • ‘A’  –   Separated
  • ‘S’  –   Single
•  The marital status variable is not considered to be reliable because it appears to be subjective. Better indicators of marital status may be the family type variable (FCMP_) and the description of the individual variable (INDFL). 
• Derived from: Personal information section, T1 tax form (1982 to present) 
• LAD: MSTCO   I   character

LAD identification number (LIN__)

(1982 to present)

• Definition: This is a numeric variable identifying the individual in LAD, as unique. 
• In the LAD files, LIN is maintained in order to ensure that information for an individual can be linked across years. 
• Derived from: LAD processing, T1 tax form (1982 to present) 
• LAD: LIN__   I, P

Language of correspondence, English or French (LNGCO)

(1982 to present)

• Definition: The official language code, either ‘E’: English or ‘F’: French.
• Prior to 1995, it is language of the form that the taxfiler submits. It is not necessarily a good indicator of language spoken by the taxfiler.
• From 1995 to present, it is language of correspondence requested by the taxfiler.
• Derived from: Canada Revenue Agency Processing of T1 Tax Form
• LAD: LNGCO   I, P  character

Individual description code - sex; age; imputed; marital status (INDFL)

(1982 to present)

• Definition: The Description of the individual is a numeric code that is assigned to individuals. 
• Following is a list of the codes and their meaning: 
  1. Male, adult, taxfiler, married or common law
  2. Male, adult, non-taxfiler (imputed individual), married or common law
  3. Female, adult, taxfiler, married or common law
  4. Female, adult, non-taxfiler (imputed individual), married or common law
  5. Child taxfiler
  6. Non-taxfiling (imputed) child. (Only available from 1993 to present)
  7. Adult, taxfiler, lone parent
  8. Non-family person, taxfiler
• If an individual dies in a given year, his or her status prior to death is defined in this variable. 
• There is no restriction on the ages of children. A child is defined as anyone who is single and living with one or both parents. For example, a 50 year-old child may be living with a 70 year-old parent. This family would be classified as lone-parent. 
• Derived from: LAD processing 
• LAD: INDFL   I, K

Low income status - total income before tax (LIMXT)

(1982 to present)

• Definition: The Low income status flag identifies low income individuals and families according to the low income measure (LIM). The LIM is one-half of the adjusted median family income, where ‘adjusted’ indicates a consideration of family size (using famwgt_F). The ISD definition of total income (XTIRC) is used to establish this LIM threshold. 
• Derived from: LAD processing (1982 to present) 
• LAD: LIMXT   I

Low income status - total income after tax (LIMAT)

(1982 to present)

• Definition: The Low income status flag identifies low income individuals and families according to the low income measure (LIM). The LIM is one-half of the adjusted median family income after tax, where ‘adjusted’ indicates a consideration of family size (using famwgt_F). The ISD definition of total after-tax income (AFTAX) is used to establish this LIM threshold. 
• Derived from: LAD Processing (1982 to present) 
• LAD: LIMAT   I

Number of Months of Full-Time School Enrollment (NMTFLTSE_)

(2017 to present)

• Definition: A declaration by an individual tax filer regarding the number of months (to a maximum of 12) in a calendar year, they were enrolled in a school full-time, using information found in column C of forms T2202A, TL11A, TL11B, and TL11C. The information is used for the administration of federal programs such as the working income tax benefit, scholarship exemption, life long learning plan, and various provincial/territorial programs.
• Derived from: Line 328, Schedule 11
• LAD: NMTFLTSE_ I, F, P

Number of Months of Part-Time School Enrollment (NMTPRTSE_)

(2017 to present)

• Definition: A declaration by an individual tax filer regarding the number of months (to a maximum of 12) in a calendar year, they were enrolled in a school part-time, using information found in column B of forms T2202A, TL11A, TL11B, and TL11C. The information is used for the administration of federal programs such as the working income tax benefit, scholarship exemption, life long learning plan, and various provincial/territorial programs.
• Derived from:    Line 325, Schedule 11
• LAD: NMTPRTSE_ I,F,P

Part-Time Student is Considered Full-Time Due to the Individual’s Disability Status (PTSTUDIS_)

(2017 to present)

• Definition: A flag indicator completed by a tax filer to indicate that they were a part-time student but that they are considered as a full-time student due to their individual disability status. This field applies if a tax filer was eligible for the disability tax credit or if they had, in the year, a mental or physical impairment and a doctor has certified that the effects of the impairment are such that the tax filer could not reasonably be expected to be enrolled as a full-time student.
• Derived from:    Line 345, Schedule 11
• LAD: PTSTUDIS_ I,F,P

Tax return type code, filer (RTNTP)

(1994 to present)

• Definition: This variable contains a numeric code corresponding to the type of Return the taxfiler filed. The codes are as follows:
  • T1 General
  • 2 - T1 Special
  • 3 - T1S A (Seniors)
  • 4 - T1S B (Wage Earners)
  • 5 - T1S C (Credit Filers)
  • 6 - T1S D (Credit and Benefits)
  • 7 - Software generated T1 General
  • 8 - Non-personalized T1 General
  • 9 - Deemed resident T1 General - 1995 and subsequent or re-entered (for 1993 and prior years only)
  • 10 - OAS return of income 1995 and subsequent or EFILE (for 1993 and prior only)
  • 11 - SAS transcript workflow (ITSO only)
  • 50 - Indeterminate
• Derived from: Front page of T1 General 2008
• LAD: RTNTP   I

Social insurance number, change code (SINCH)

(1982 to present)

• Definition: This variable indicates an individual’s social insurance number (SIN) has changed. As described in LIN definition, for a temporary SIN the first digit is 0 or 9 and for a permanent SIN the first digit is within 1 and 8. There are two kinds of change, one based on status change: for example if the visa student who has been issued a temporary SIN becomes a landed immigrant he must reapply for a permanent SIN. The other is because of the issuance of a new SIN to replace a previous SIN of the same class (temporary or permanent).
• Following are the possible codes:
  • ‘0’ –  no change
  • ‘1’ –  change from temporary to permanent
  • ’2’ –  new temporary SIN
  • ‘3’–  new permanent SIN
• Derived from: LAD processing.
• LAD: SINCH   I      character

Death, year of (YOD__)

(1982 to present)

• Definition: This variable indicates the year the taxfiler died. Please note that the 1984 data are unreliable. 
• Derived from: Personal Information Section, T1 tax form (1982 to present)
• LAD: YOD__   I, P

Bankruptcy Code (BKRPT)

(1982 to present)

• Definition: The bankruptcy code documents whether or not a taxfiler was bankrupt during the tax year. The following is a listing of the bankruptcy codes:
  • 0 – T/P (taxpayer) is not bankrupt
  • 1 – send all refunds to taxpayer, trustee not interested in refund
  • 2 – send only post bankrupt refund to trustee, trustee interested in post
  • 3 – send all refunds to trustee, trustee interested in all refunds.
  • Additional values for the year (1996) are :
    • 4 - No longer exists
    • 5 - Year prior to the year of bankruptcy
    • 6 - Year subsequent to the year of bankruptcy where bankruptcy not discharged.
• Derived from: Revenue Canada file
• LAD: BKRPT   I, F, P

Flag - individual owns 10% or more of a CCPC (CCPCFLG_)

(2002 to present)

• Definition: This variable indicates if an individual owns 10% or more of shares (common and/or preferred) in a Canadian controlled private corporation (CCPC). The individual information is a flag to indicate:
  • ‘0’: Did not report owning shares in a CCPC
  • ‘1’: Reported as owning shares in a CCPC (10% or more)
• Derived from: Schedule 50 T2
• LAD:  CCPCFLG_    I

Flag - Sole owner of a CCPC (CCPCOWN_)

(2002 to present)

• Definition: This variable identifies whether the individual owns 100% of the corporation shares (either common and/or preferred) in at least one CCPC, as reported on Schedule 50 of the T2:
  • ‘0’: Non owner or did not own 100% of the corporation shares in any CCPC
  • ‘1’: Owner of 100% of the shares (common and/or preferred) in one or more CCPC
• Derived from: Schedule 50 T2
• LAD:     CCPCOWN_    I

Number of CCPCs owned/partly owned by tax filer (CCPCCNT_)

(2002 to present)

• Definition: This variable indicates the total number of firms/corporations (CCPCs) in which a taxfiler holds at least 10% of the common or preferred shares.
• Derived from: Schedule 50 T2  
• LAD:  CCPCCNT_    I

Flag - Age imputation (AGEFL)

(1991 to present)

• Definition: This flag is an indicator of the origin of the Year of Birth.
  • 0: year of birth derived from year of birth (YOB) or child year of birth fields.
  • 1: imputed year of birth.
• Derived from: T1FF processing
• LAD: AGEFL   I, K

Flag - Presence of individual in LAD (FLAG_)

(1982 to present)

• Definition: This character variable identifies for each year the status of the individual in the LAD database.
  • ‘1’: the individual has filed in that year
  • ‘2’: information for the individual has been imputed for that year
  • ‘ ’: (blank): the individual is not present in that year. 
• Derived from: LAD processing 
• REG: FLAG_  I  character

Geography

Province of residence on December 31, as reported (PRCO_)

(1982 to present)

• Definition: This variable indicates the province, territory or CIDA assignment (External Aid) in which the taxfiler is reputed resident on December 31^st of the tax year. When this residency information is missing, the postal code is used to construct the province of residence. At times, the postal code may also be missing. When this occurs, the family postal code is used to derive this field. For imputed spouses, the PRCO of the tax-filing spouse is assigned to the imputed spouse.
• The following list indicates the possible codes and the provinces and territories they represent:
  • 0 –   Newfoundland and Labrador
  • 1 –   Prince Edward Island
  • 2 –   Nova Scotia
  • 3 –   New Brunswick
  • 4 –   Quebec
  • 5 –   Ontario
  • 6 –   Manitoba
  • 7 –   Saskatchewan
  • 8 –   Alberta
  • 9 –   British Columbia
  • 10 – Northwest Territories
  • 11 – Yukon Territories
  • 12 – Non-Resident
  • 14 – Nunavut (from 1998 to present)
  • 15 – CIDA (External Aid)
• Derived from: Personal Identification, Section 1, T1 tax form (1982 to present)
• LAD: PRCO_   I, K

Taxation province on December 31 (TXPCO)

(1982 to present)

• Definition: This variable indicates the province, territory or other jurisdiction in which the taxfiler is subject to tax. This is determined, by part, by the Canada Revenue Agency according in the taxfiler’s province of residence as of December 31^st of the tax year. Jurisdiction is based on where the taxfiler’s permanent establishment exists.  
• The following list indicates the possible codes and the provinces they represent: 
  • 0 –   Newfoundland and Labrador
  • 1 –   Prince Edward Island
  • 2 –   Nova Scotia
  • 3 –   New Brunswick
  • 4 –   Quebec
  • 5 –   Ontario
  • 6 –   Manitoba
  • 7 –   Saskatchewan
  • 8 –   Alberta
  • 9 –   British Columbia
  • 10 – Northwest Territories
  • 11 – Yukon Territory
  • 12 – Non-Resident
  • 13 – Multiple Jurisdiction
  • 14 – Nunavut (from 1998 to present)
• Derived from: Personal Identification, Section 1, T1 tax form  (1982 to present)
• LAD: TXPCO   I, K

Province of residence, if different than mailing address (PRHO_)

(2008 to present)

• Definition: The province or territory where you currently reside if it is not the same as that shown for your mailing address. 
• The following list indicates the possible codes and the provinces and territories they represent:
  • 0 –   Newfoundland and Labrador
  • 1 –   Prince Edward Island
  • 2 –   Nova Scotia
  • 3 –   New Brunswick
  • 4 –   Quebec
  • 5 –   Ontario
  • 6 –   Manitoba
  • 7 –   Saskatchewan
  • 8 –   Alberta
  • 9 –   British Columbia
  • 10 – Northwest Territories
  • 11 – Yukon Territories
  • 12 – Non-Resident
  • 14 – Nunavut (from 1998 to present)
  • 15 – CIDA (External Aid)   
• Derived from: Personal Identification, Section 1, T1 tax form (1982 to present)
• LAD: PRHO_   I, K

Province of residence (PR___)

(1982 to present)

• Definition: The variable PR uniquely identifies provinces and territories using the Standard Geographical Classification (SGC) and the Postal CodeOM Conversion File (PCCF). The SGC is Statistics Canada's main classification of geographic areas in Canada. It is designed to classify statistical information by geographic areas. The classification consists of four levels: geographical regions of Canada, provinces and territories, census divisions (such as counties and regional municipalities) and census subdivisions (such as municipalities). The four geographic levels are hierarchically related.
  • 10 Newfoundland and Labrador
  • 11 Prince Edward Island
  • 12 Nova Scotia
  • 13 New Brunswick
  • 24 Quebec
  • 35 Ontario
  • 46 Manitoba
  • 47 Saskatchewan
  • 48 Alberta
  • 59 British Columbia
  • 60 Yukon
  • 61 Northwest Territories
  • 62 Nunavut
• Derived from: LAD processing
• LAD: PR___   I, F

Census Division (CD16_/)

(1982 to present)

• Definition: Census division (CD) is the general term for provincially legislated areas (such as county, “municipalité régionale de comté” and regional district) or their equivalents. Census divisions are intermediate geographic areas between the province/territory level and the municipality (census subdivision). A census division is a group of neighbouring municipalities joined together for the purposes of regional planning and managing common services (such as police or ambulance services). These groupings are established under laws in effect in certain provinces of Canada.
• For example, a census division might correspond to a county, les municipalités régionales de comté or a regional district. In other provinces and the territories where laws do not provide for such areas, Statistics Canada defines equivalent areas for statistical reporting purposes in cooperation with these provinces and territories. Each CD is identified by a unique four-digit code including the code of the province (first two-digits) and the CD code (third and fourth digits). For example:

  • Census Division
    Table summary
    This table displays the results of Census Division . The information is grouped by PR-CD code (appearing as row headers), CD name and type (appearing as column headers).

    PR-CD code	CD name and type
    12 06	Lunenburg (N.S.)
    35 06	Ottawa, (Ont.)

• Derived from: PCONV file from Geography Division and ISD geography conversion file
• LAD: CD16_/CD11_/CD06_/CD01_/CD96_/CD91_/CD86_/CD81_   I, F

Census Division - unique (XCD16_/)

(1982 to present)

• Definition: This variable incorporates geographic codes from other levels of geography (for example, province) to obtain a unique census division (CD) code. The variable utilizes census geography information applicable to the year in which the variable is created. Users should be aware that census geography information changes over time, being updated with each new census. In addition, postal code boundaries do not correspond perfectly with census geography boundaries. For additional information please consult the most recent CD variable using census geographies (for example: CD06_). 
• Derived from: PCONV file from Geography Division and ISD geography conversion file
• LAD: XCD16_//XCD11_/XCD06_/XCD01_/XCD96_/XCD91_/XCD86_/XCD81_   I, F

Census sub-division (CSD16/)

(1982 to present)

• Definition: A census subdivision (CSD) is the general term applied to municipalities (as determined by provincial legislation) or their equivalent, for example, Indian reserves, Indian settlements, and unrecognized territories. Each CSD is identified by a unique seven-digit code including the code of the province (first two-digits), the last two-digits of the CD code (third and fourth digit) and a three-digit code for the Census Subdivision. For example:

  • Census sub-division
    Table summary
    This table displays the results of Census sub-division . The information is grouped by PR-CD-CSD code (appearing as row headers), CSD name and type (appearing as column headers).

    PR-CD-CSD code	CSD name and type
    12 06 008	Mahone Bay, T (N.S.)
    35 06 008	Ottawa, C (Ont.)

• Derived from: PCONV file from Geography Division and ISD geography conversion file
• LAD: CSD16_/CSD11/CSD06/CSD01/CSD96/CSD91/CSD86/CSD81   I, F

Census sub-division - unique (XCSD16/)

(1982 to present)

• Definition: This variable incorporates geographic codes from other levels of geography (for example, province) to obtain a unique census sub-division (CSD) code. The variable utilizes census geography information applicable to the year in which the variable is created. Users should be aware that census geography information changes over time, being updated with each new census. In addition, postal code boundaries do not correspond perfectly with census geography boundaries. For additional information please consult the most recent CSD variable using census geographies (for example: CSD06). 
• Derived from: PCONV file from Geography Division and ISD geography conversion file 
• LAD: XCSD16_/XCSD11/XCSD06/XCSD01/XCSD96/XCSD91/XCSD86/XCSD81   I, F

Census Metropolitan Area (CMA16/)

(1982 to present)

• Definition: A census metropolitan area (CMA) or a census agglomeration (CA) is formed by one or more adjacent municipalities centred on a large urban area (known as the urban core). A CMA must have a total population of at least 100,000 of which 50,000 or more must live in the urban core. A CA must have an urban core population of at least 10,000. To be included in the CMA or CA, other adjacent municipalities must have a high degree of integration with the central urban area, as measured by commuting flows derived from census place of work data.
• If the population of the urban core of a CA declines below 10,000, the CA is retired. However, once an area becomes a CMA, it is retained as a CMA even if its total population declines below 100,000 or the population of its urban core falls below 50,000. The urban areas in the CMA or CA that are not contiguous to the urban core are called the urban fringe. Rural areas in the CMA or CA are called the rural fringe.
• When a CA has an urban core of at least 50,000, it is subdivided into census tracts. Census tracts are maintained for the CA even if the population of the urban core subsequently falls below 50,000. All CMAs are subdivided into census tracts. For Census metropolitan area 2006 there are 33 census metropolitan areas in Canada. Each CMA or Census Agglomeration (CA) in Canada is identified individually by the two-digit code of the province followed by a unique three-digit code for the CMA/CA. For example:

  • Census Metropolitan Area
    Table summary
    This table displays the results of Census Metropolitan Area. The information is grouped by PR-CMA/CA code (appearing as row headers), CMA/CA name (appearing as column headers).

    PR-CMA/CA code	CMA/CA name
    24 505	Ottawa - Gatineau CMA (Que.)
    35 505	Ottawa - Gatineau CMA (Ont.)
    47 840	Lloydminster CA (Sask.)
    48 840	Lloydminster CA (Alta.)

• Derived from: PCONV file from Geography Division and ISD geography conversion file
• LAD: CMA16/CMA11/CMA06/CMA01/CMA96/CMA91/CMA86/CMA81   I, F

Census Metropolitan Area - unique (XCMA16/)

(1982 to present)

• Definition: This variable incorporates geographic codes from other levels of geography (for example, province) to obtain a unique census metropolitan area (CMA) code. The variable utilizes census geography information applicable to the year in which the variable is created. Users should be aware that census geography information changes over time, being updated with each new census. In addition, postal code boundaries do not correspond perfectly with census geography boundaries. For additional information please consult the most recent CMA variable using census geographies (for example: CMA06). 
• Derived from: PCONV file from Geography Division and ISD geography conversion file 
• LAD: XCMA16/XCMA11/XCMA06/XCMA01/XCMA96/XCMA91/XCMA86/XCMA81   I, F

Census Tract (CT16_/)

(1982 to present)

• Definition: Census tracts (CTs) are small geographic units representing urban or rural neighbourhood-like communities in CMAs or CAs (with an urban core population of 50,000 or more at the previous census). Each census tract is assigned a seven-character numeric 'name' (including leading zeros, the decimal point and trailing zeros). To uniquely identify each census tract in its corresponding census metropolitan area or tracted census agglomeration, the three-digit CMA/CA code must be added to and precede the CT 'name'. For example:

  • Census Tract
    Table summary
    This table displays the results of Census Tract . The information is grouped by CMA/CA code - CT name (appearing as row headers), CMA/CA name (appearing as column headers).

    CMA/CA code - CT name	CMA/CA name
    562 0005.00	Sarnia CA (Ont.)
    933 0005.00	Vancouver CMA (B.C.)

• Derived from: PCCF File, Geography Division
• LAD: CT16_/CT11_/CT06_/CT01_/CT96_/CT91_/CT86_/CT81_   I, F

Census Tract - unique (XCT16/)

(1982 to present)

• Definition: This variable incorporates geographic codes from other levels of geography (for example, province) to obtain a unique census tract (CT) code. The variable utilizes census geography information applicable to the year in which the variable is created. Users should be aware that census geography information changes over time, being updated with each new census. In addition, postal code boundaries do not correspond perfectly with census geography boundaries. For additional information please consult the most recent CT variable using census geographies (for example: CT06).
• Derived from: PCONV file from Geography Division and ISD geography conversion file
• LAD: XCT16_/XCT11_/XCT06_/XCT01_/XCT96_/XCT91_/XCT86_/XCT81_   I, F

Postal code (PSCO_)

(1982 to present)

• Definition: The postal code is a six-character, alphanumeric code that locates the point of delivery of mail addressed to post office customers in Canada. The code itself is divided into the forward sorting area (FSA, first three characters) and the local delivery unit (LDU, last three characters). In most applications, the postal code from the family aggregate level should be used instead of the individual aggregate level.  
• The family postal code is a more reliable variable as there is a higher probability of having information in this field because the postal code can be selected from those within the family unit. Also, there is an increased likelihood that a residential and not a business address will be selected for the family postal code. When analyzing migration patterns, the individual postal code is recommended. Note that there is a Nunavut family postal code flag for Nunavut (NUNAV). 
• Derived from: Personal Identification Section, T1 tax form (1982 to present) 
• LAD: PSCO_   I, F      character

Area size code (ASR__)

(1982 to present)

• Definition: An area size code classifies segments of the population by grouping them into specific urban size ranges or within a rural area represented by a code. Within T1 Family File (T1FF) and LAD each postal code has a corresponding Area Size Rank (ASR) code. The population counts for postal codes were aggregated by ASR code to the Canada level. The resulting variable yields six categories of area size:
  • 1 – Urban area, population 500,000+
  • 2 – Urban area, population 100,000 – 499,999
  • 3 – Urban area, population 30,000 – 99,999
  • 4 – Urban area, population 15,000 – 29,999
  • 5 – Urban area, population 1,000 – 14,999
  • 6 – Rural area, population less than 1,000+
• Derived from: ISD Geography Conversion file using Postal Code Delivery Mode file from Canada Post
• LAD: ASR__   I, F

First Nation Settlement Number (FNSTLN_)

(2013 to present)

• Definition: A unique identification number for each First Nation settlement within Canada.
• Derived from: CRA calculation
• LAD: FNSTLN_   I, F, P

Canada Post mode of delivery (DLMD_)

(1982 to present)

• Definition: The delivery mode is a classification of different types of mail delivery in Canada. This variable can be used to identify residential, non-residential, urban, urban fringe, and rural addresses. The delivery modes, as of 2007, are:
  • A = letter carrier delivery to domestic address
  • B = letter carrier delivery to apartment building
  • E = letter carrier delivery to commercial office
  • G = specific large volume receiver with pick up arrangements
  • H = rural route delivery
  • J = general delivery
  • K = post office box delivery with the postal code identifying a group of boxes
  • M = post office box delivery with the postal code identifying one box (i.e. large volume receiver)
  • N = unknown
  • R = miscellaneous
  • T = suburban service delivery
  • W = rural postal code
  • X = mobile route delivery
  • Z = retired, for which delmode, while active, is unknown
• Delivery modes "W" and "N" are assigned by the Income Statistics Division; the others come directly from Canada Post. This division assigns a "W" for rural postal codes whenever the second position of the postal code is a zero.
• An "N" is assigned for an unknown delivery mode for very old postal codes. This division does not accept Canada Post's "Z" delivery mode unless unavoidable, and instead retains the delivery mode type when the postal code was in use.
• Postal codes are combined by delivery to represent FSA publication delivery modes (PBDLMD).

• Canada Post mode of delivery
  Table summary
  This table displays the results of Canada Post mode of delivery . The information is grouped by Code (appearing as row headers), Delivery Mode (appearing as column headers).

  Code	Delivery Mode
  W	rural postal code
  H	rural route
  E,K,M,N,J,G,X,Z	non-residential within city
  A,B	residential
  T	suburban service

• Derived from: ISD Geography Conversion file using Postal Code Delivery Mode file from Canada Post
• LAD: DLMD_   I, F

Immigration

From Tax Form

Entry date of immigrant (ENTDT)

(1982 to present)

• Definition: Date of Entry refers to the date that a non-Canadian person immigrant arrived in Canada. Taxfilers who became Canadian residents during the tax year must report the day and month that they entered Canada. It is reported in the personal information section of the tax return. ENTYDT contains the year, month, and day of arrival (YYYYMMDD).
• Derived from: Personal Information Section of Revenue Canada T1 tax form
• LAD: ENTDT   I

Date of departure of emigrant (DEPDT)

(1982 to present)

• Definition: Date of Departure refers to the date that a Canadian resident left Canada. Taxfilers who ceased to be Canadian residents must report the day and month of the tax year that they left Canada. It is reported in the personal information section of the tax return. This variable contains the year, month, and day of departure (YYYYMMDD).
• Derived from: Personal Information Section of Canada Revenue Agency T1 tax form
• LAD: DEPDT   I

Landing year (LNDYR)

(1980 to present)

• Definition: Landing year is defined as the year in which the immigrant landed.
• This variable exists for all LAD selected individuals.  If they are not immigrants landed between 1980 and the present, the value will be missing or zero. It is therefore possible to identify all recent immigrants and compare them with the non-recent immigrants (this population includes the Canadian-born, the immigrants landed in other years and all non-permanent residents).
• Derived from: LAD processing
• REG: LNDYR   I

Labour Force Status

Primary industry sub-sector of employee (NAIC1)

(2000 to present)

• Definition: This codes the main sub-sector of paid employment activity for the individual according to 3-digit North-American Industry Classification System (NAICS) of the employers. The data is derived from a linkage between the T4 slips issued for the individual and Statistics Canada’s Business Register. For a business with operations in several industrial sub-sectors, the principal sub-sector is chosen (this may not be the sector of activity of the individual). The employment earnings associated with each T4 slip are aggregated by 3-digit NAICS and the two top sub-sectors of paid-employment are stored in Main principal industry sub-sector of employers (NAIC1) and Secondary principal industry sub-sector of employers (NAIC2). A count of the different industries appearing on at least one slip for the individual shows up in Principal industry sub-sectors of employers, number of (NAICC). The T4 slips issued to individual, number of (T4CNT) variable is also available. The code ‘NNN’ represents people not associated to a T4 slip and ‘UUU’ means missing NAICS information for the business.
• A complete list of the North American Industry Classification System (NAICS) is available on the Statistics Canada website.
•  NAICS 2-digit codes:

  • Primary industry sub-sector of employee
    Table summary
    This table displays the results of Primary industry sub-sector of employee. The information is grouped by NAICS (appearing as row headers), Description (appearing as column headers).

    NAICS	Description
    11	Agriculture, Forestry, Fishing and Hunting
    21	Mining and Oil and Gas Extraction
    22	Utilities
    23	Construction
    31 to 33	Manufacturing
    41	Wholesale Trade
    44 to 45	Retail Trade
    48 to 49	Transportation and Warehousing
    51	Information and Cultural Industries
    52	Finance and Insurance
    53	Real Estate and Rental and Leasing
    54	Professional, Scientific and Technical Services
    55	Management of Companies and Enterprises
    56	Administrative and Support, Waste Management and Remediation Services
    61	Educational Services
    62	Health Care and Social Assistance
    71	Arts, Entertainment and Recreation
    72	Accommodation and Food Services
    81	Other Services (except Public Administration)
    91	Public Administration

• Derived from: T4 slips and Business Register
• LAD: NAIC1   I  character

Secondary industry sub-sector of employee (NAIC2)

(2000 to present)

• Definition: This codes the secondary sub-sector of paid employment activity for the individual according to 3-digit North-American Industry Classification System (NAICS) of the employers. The data is derived from a linkage between the T4 slips issued for the individual and Statistics Canada’s Business Register. For a business with operations in several industrial sub-sectors, the principal sub-sector is chosen (this may not be the sector of activity of the individual). The employment earnings associated with each T4 slip are aggregated by 3-digit NAICS and the two top sub-sectors of paid-employment are stored in Main principal industry sub-sector of employers (NAIC1) and Secondary principal industry sub-sector of employers (NAIC2). A count of the different industries appearing on at least one slip for the individual shows up in Principal industry sub-sectors of employers, number of (NAICC). The T4 slips issued to individual, number of (T4CNT) variable is also available. The code ‘NNN’ represents people not associated to a T4 slip and ‘UUU’ means missing NAICS information for the business.
• Derived from: T4 slips and Business Register
• LAD: NAIC2   I          character 

Number of industry sub-sectors for employee (NAICC)

(2000 to present)

• Definition: This counts the number of sub-sectors of paid employment activity for the individual according to the 3-digit North-American Industry Classification System (NAICS) of the employers. The data is derived from a linkage between the T4 slips issued for the individual and Statistics Canada’s Business Register. For a business with operations in several industrial sub-sectors, the principal sub-sector is chosen (this may not be the sector of activity of the individual). The employment earnings associated with each T4 slip are aggregated by 3-digit NAICS and the two top sub-sectors of paid-employment are stored in Main principal industry sub-sector of employers (NAIC1) and Secondary principal industry sub-sector of employers (NAIC2). The T4 slips issued to individual, number of (T4CNT) variable is also available. People not associated with a T4 slip should have 0 and those associated with the missing NAICS information for the business would have a count of 1.
• Derived from: T4 slips and Business Register
• LAD: NAICC  I

Standard industrial classification code - CRA coded (SICCD)

(1986 to 1992)

• Definition: In the Personal Information Section, taxfilers were asked to state the type(s) of work or occupation(s) that they had in the given year. For some taxfilers, primarily the self-employed, the Canada Revenue Agency classified this information by industry using the Standard Industrial Classification Coding System (SICCD). The SICCD classifies establishments engaged in similar types of activities in relation to similar goods and services. Examples are logging camps, coal mines, clothing factories and laundries. This classification has been developed primarily for establishments that are separate operating entities. The degree of accuracy for this field is not known because this field is seldom used. Starting in 2000, more industry information is available for people who receive a T4 slip from an employer. Consult Main principal industry sub-sector of employers (NAIC1) and Secondary principal industry sub-sector of employers (NAIC2).
• Derived from: Personal Information Section, T1 tax form (1988 to 1992) 
• LAD: SICCD   I

Family

Family Characteristics

Family type (FCMP_)

(1982 to present)

• Definition: This is a code assigned to each individual to identify his or her family composition. It identifies the family type as of December 31^st of the tax year. A negative code indicates that a deceased person is included in the family unit. If the individual dies in a given year, his or her status after death is indicated in this variable. 
• The following codes have been assigned:

  • Family type (FCMP_)
    Table summary
    This table displays the results of Family type (FCMP_). The information is grouped by 1 (appearing as row headers), Husband-wife family: each spouse files a return. (appearing as column headers).

    1*	Husband-wife family: each spouse files a return.
    -1*	Husband-wife family: 2 living spouse filers and a deceased filer.
    	There are at least three filers - husband, wife, and a deceased spouse of either the husband or wife, and any filing children.
    2*	Husband-wife family: one spouse files a return.
    	From the information provided on the filer’s tax return, the other spouse is imputed.
    -2*	Husband-wife family: one living spouse filer and a deceased filer.
    	There are at least two filers - either the husband or wife and the deceased spouse of the husband or wife, and any filing children.
    3*	Lone-parent family: The lone parent files a return.
    -3*	Lone-parent family: 1 living filer and a deceased filer.
    	There are at least two filers - the lone parent and the deceased spouse of this parent, and any filing children.
    4	Non-family person: The non-family person files a return.
    -4	Non-family person: 1 living filer and a deceased filer.
    	There are two filers – the non-family person and the deceased spouse of this person.
    5*	Common law family. Each common-law partner files a return.
    -5*	Common-law family: 2 living filers and a deceased filer.
    	There are at least three filers - 2 living common-law partners and a deceased partner of one of the living filers and any filing children.
    -6	Non-family person: imputed spouse of a deceased taxfiler.
    	The spouse (husband, wife or common-law partner) of the deceased taxfiler is imputed from information on the deceased filer’s tax return. This imputed spouse is the non-family person.
    -7	Non-family person: 1 deceased filer.
    	There is one filer - the deceased, with no evidence of a surviving spouse.
    8*	Common-law family: 1 filer. Available since 1992.
    	From the information provided on the filer's tax return, the other common-law partner is imputed.
    -9	Husband-wife family: 2 deceased filers.
    	There are 2 filers - the deceased husband and the deceased wife.
    * There may be filing or imputed children in these families.

• Derived from: T1FF Processing
• LAD: FCMP_   I

Family size (FSIZE)

(1982 to present)

• Definition: This variable measures the total size of the family by counting the number of persons in the family.
• Derived from: LAD processing
• LAD: FSIZE   I

Family identification number (FIN__)

(1982 to present)

• Definition: The family identification number (FIN) is a unique number assigned to each family. Each member within the family is assigned the same number. It is used to identify individual census families that have been created in a specific year. This number is not necessarily the same from one year to the next because it is randomly chosen from either parent if the two exist.
• Derived from: T1FF processing
• LAD: FIN__   I

Number of members with a SIN (NWSIN)

(1982 to present

• Definition: This variable is a count of the number of individuals within a family (file type = F) or a couple (file type = P) that have a social insurance number (SIN). The SIN is the basis of selection of individuals into the LAD. The probability of a T1FF family (couple) being represented in the LAD is proportional to the number of individuals within the family (couple) that have a SIN. The greater the numbers of people within a family (couple) that have a SIN, the greater the probability this family (couple) will be selected. In addition to increasing the probability of being selected, families or couples with more than one SIN also have a probability of being selected more than once within the LAD.
• The Number of members with a SIN variable can be used to equalize the probability of selecting families or couples into a sample. Please see LAD staff regarding the methods of equalizing the representation of families (couples) within a sample.  
• Derived from: T1FF processing and personal information section, T1 tax form (1982 to present) 
• LAD: NWSIN   P F

Spouse’s universal child care benefit repayment (SUCBR)

Please see: Spouse’s universal child care benefit repayment (SUCBR)

Family (FFLAG)

(1982 to present)

• Definition: Family flag is a code that is assigned to every record. It identifies where the individual was matched within the family system, under what conditions, and whether or not the individual in a given family is an adult or a child. This variable is not intended to be used as an indicator of marital status.
• The following codes have been assigned:
  • ‘0’  Unmatched filer
  • ‘1’  Married couple
  • ‘2’  Declared married, filers living at the same address
  • ‘3’  Widowed/deceased, one of the spouses is deceased
  • ‘4’  Married couple, neither person lists a spousal SIN, filers matched by address
  • ‘5’  Formerly married
  • ‘6’  Tax-filing child
  • ‘7’  Non-filing spouse, imputed record
  • ‘8’  Non-filing child, imputed record
  • ‘9’  Common-law couple with at least one spouse reporting
  • ‘10’  Deceased/deceased couple, deceased filer matched with deceased filer
  • ‘11’  Deceased/couple, deceased filer matched with a spouse who has  remarried.
• Derived from: T1FF processing
• LAD: FFLAG   I           character

Family Weight Variable - LAD (FAMWGT)

(1982 to present)

• Definition: The LAD Family weight is to be used to provide estimates of the population of taxfiling families. Estimates produced with this weight are comparable to those from the T1 Family File (T1FF). In order to obtain correct family taxfiler estimates when applying the LAD Family weight, users must ensure two things:
  1. The family weight variable is only to be applied to LAD variables ending with the letter 'F' character aggregate (for example, XTIRCF);
  2. In order to obtain correct family estimates users must select only one record from each family. That is, when performing their analyses users must ensure that for each FIN__i there is only one associated LAD record (one LIN__i). Since the LAD is a random sample it is possible that more than one member from the same family will appear on the LAD.
• Derived from: LAD processing 
• LAD:  famwgt_    F

Flag - Same sex couple (SSFLG)

(2000 to present)

• Definition: Starting in 2000, a same sex couple could report on the tax form that they are a common-law family. 
• Derived from: T1FF processing 
• LAD: SSFLG    I         character

Child or Dependant Related

Children, ages of the seven youngest (KID*_)

(1982 to present)

• Definition: The ages of the seven youngest children are available on the LAD file. Another file, the KIDS file, contains the ages of all the children in the families on the LAD. Taxfiling children's ages are calculated by subtracting the child's year of birth from the tax year of the data. Non-taxfiling children’s ages were imputed in 1982 and 1983. From 1984 to date, most of the ages of children have not been imputed. The major sources of information on ages for children are as follows: from 1984 to 1992, Family Allowance and from 1993 to date, the Child Tax Benefit file.
• Please note that children may be any age, i.e. a 40 year-old child may be living with a 60 year-old parent. This variable is considered as a cross-sectional variable rather than a longitudinal variable because there are inconsistencies from year to year in children’s ages. The order in which the children are outlined on the file is from the youngest (most recent child) to the seventh youngest. 
• Derived from: T1FF Processing
• LAD: KID1_ (2/3/4/5/6/7)   I

Date of Birth, child (BRDT_)

(1985 to present)

• Definition: This variable provides the full birth date of each of the children of the taxfiler. The birthdate variable is an 8 digit numeric variable of the form – year, month and date of birth. This new variable is available on the children’s file. This information is only available from 1985 onward. As well, due to data limitations, where the full date of birth is not available, the fields for the day, or the month will be filled with zeroes. For example, the birthdate of a child with a missing day of birth, but with a known year and month of birth will take the form XXXXXX00 (where X is a number from 0 to 9). Similarly, if both the birth month and day are missing, the birthdate will take the form XXXX0000.
• Derived from: T1FF Processing
• LAD: BRDT_ K

Children, number of children under age 18 (CLT18_)

(2007 to present)

• Definition: The number of children under age 18 at the end of the taxation year for whom the children amount deduction was claimed. For 2007, and later years, a personal amount may be claimed for each child under age 18 at the end of the taxation year. The amount is independent of any income the child may have; that is, it is not reduced by any amount if the child has income of his or her own.
• Derived from: Line 366 of Schedule 1
• LAD: CLT18  I

Children, total number by specific year of age (TNK**)

(1982 to present)

• Definition: These variables provide the total number of children that each tax filer may have, by the specific age for those children, ages 0 through to 18 years. A single additional variable provides information for those filers with children aged 19 years and older. A value of 0 (zero) for any variable indicates that the filer does not have a child of that age. A value of 1 or greater indicates that the filer has that specific number of children of the particular age variable. For example, if a filer has three children, one aged 6 months and two other children aged 3 years, then for that filer the variable TNK00 would have a value of 1, and the variable TNK03 would have a value of 2. For further information please also see variable KID_ “Children, total number in family”.
• Derived from: LAD processing 
• LAD: TNK00 to TNK19   I

Children, total number in family (TNKID)

(1982 to present)

• Definition: The total number of children in a family is identified in this field. A child is defined as someone who is single and living with one or both parents. Please note that children may be any age, i.e. a 40-year-old child may be living with a 60-year-old parent. 
• The number of children might have changed in a family over the 2005-2008 period due to improvements to the T1FF process of identifying children and the introduction of the Children Fitness tax credit (CFA) and Children Amount Deduction (CHAD) in 2007 and the Universal Child Care Benefit program in 2006 allowing for the identification of more children.  These changes have resulted in improved coverage of children in the T1FF.  The impact of these changes is most notable in the count of imputed children from lone-parent families although it is not possible to distinguish the precise impact of the improvements separately from normal year-to-year change. 
• Derived from: T1FF Processing 
• LAD: TNKID I

Family caregiver - number of dependants (CAREGDEPNBR)

(2012 to present)

• Definition: The number of dependants for which the taxfiler is claiming the family caregiver tax credit, as claimed by the client. The taxfiler must enter the total number of dependants for whom you entered $2,000 on line 2 for this calculation. For further information please consult variable CAREGDEP
• Derived from: Line 5112 Schedule 5
• LAD: CAREGDEPNBR   I, F, P