Longitudinal Administrative Data Dictionary, 2022
Total Income

Totals

Total Income - StatCan Definition (XTIRC)

(1982 to present)

• Definition: Total income (TIRC), as found on Line 15000 of the T1 tax form, refers to the sum of a tax filer's income for the Canada Revenue Agency's purpose. CISWS modifies this variable to create its own definition of total income (XTIRC). It includes the tax filer'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 CISWS’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}
• For a complete accounting of the particular variables used to define XTIRC for particular years, and differences between XTIRC and TIRC, please consult Section 11 of this data dictionary.
• 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 (CISWS 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: This variable represents total income as defined by the Canada Revenue Agency. The variable is the sum of many income sources including market and non-market income. For a complete accounting of the particular variables used to define TIRC for particular years, and the differences between TIRC and XTIRC, please consult Section 11 of this data dictionary.
• Derived from: Line 15000 (2019 to present), Line 150 (1984 to 2018), 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 tax filers 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. among others.
• Market income plus income from government transfer payments will equal what has been defined as Total income by CISWS (XTIRC). For a complete accounting of the particular variables used to define MKINC for particular years, and the differences between MKINC and XTIRC, please consult Section 11 of this data dictionary. 
• 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 10100 (2019 to present), Line 101 (1984 to 2018), 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 tax filer 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 10120 (2019 to present), Line 102 (1984 to 2018), Line 02 (1982 to 1983)
• LAD: CMIT4   I, F, P

Total working income exempt from Tax Under the Indian Act (EXIND)

(1999 to present)

• Definition: Employment income for a Canadian Indian exempted from income tax according to the Indian Exemption for Employment Income Act.
• A tax filer wishing to claim this exempt income must complete a form T-90 detailing their exempt working income and other income.
• 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.
• See also variables " Maternity benefits exempt from tax under the Indian Act” SIEMBA, and " Other income exempt from tax under the Indian Act” SIEOIA.
• Derived from: Line 10000 (1999 to present) TD-IN form and T-90
• 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 tax filer's share of active self-employment partnership income is included. Amounts reported by tax filers might be positive, negative or zero.
• Please note, the values for the variable SEIEXIND (Total tax-exempt self-employment income under the Indian Act) are included in this variable starting in 2010
• Derived from: Lines 13500-14300 (2019 to present), Lines 135-143 (1984 to 2018), Line 19-23 (1982 to 1983) 

TIRC_: Included from 1982 to present.
XTIRC: Included from 1982 to present.

• LAD: SEI__   I, F, P, K (formerly SFTOT from 1982 to 1995, retroactively changed to SEI__ in 1996)

Total tax-exempt self-employment income under the Indian Act (SEIEXIND_)

(2010 to present)

• Definition: If the tax filer is an Indian registered, or eligible to be registered, under the Indian Act, and they earned tax-exempt, self-employed income on a reserve in Canada, they would enter their total tax-exempt self-employed income. 
• Derived from: Line 54494 (2019 to present), Line 5494 (2010 to 2018) Schedule 13 
• LAD: SEIEXIND_   I, F, P

Business income, net (BNET)

(1982 to present)

• Definition: Net business income is the tax filer’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 tax filer 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 13500 (2019 to present), Line 135 (1984 to 2018), Line 19 (1982 to 1983)

TIRC_: Included from 1982 to present.
XTIRC: Included from 1982 to present.

• 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 tax filer'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 tax filers 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 13700 (2019 to present), Line 137 (1984 to 2018), Line 20 (1982 to 1983) 

TIRC_: Included from 1982 to present.
XTIRC: Included from 1982 to present.

• 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 tax filer'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 tax filers 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 13900 (2019 to present), Line 139 (1984 to 2018), 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 tax filer'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 tax filers 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 14100 (2019 to present), Line 141 (1984 to 2018), 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 tax filer'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 tax filers 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 14300 (2019 to present), Line 143 (1984 to 2018), 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 tax filer'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 13499 (2019 to present), Line 162 (1984 to 2018), 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 13699 (2019 to present), Line 164 (1984 to 2018), 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 tax filer'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 13899 (2019 to present), Line 166 (1984 to 2018), 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 tax filer'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 14099 (2019 to present), Line 168 (1984 to 2018), 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 tax filer'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 14299 (2019 to present), Line 170 (1984 to 2018), 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 the tax filer is employed by a corporation but not eligible to participate in the EI program as an employee because they control more than 40 percent of the voting shares of that corporation, they would enter the amount from box 14 of all their T4 slips received from that corporation unless Box 14 of their 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 the tax filer’s employer to their employee group RRSP where access to the funds is restricted;
  • certain amounts paid by the tax filer’s employer to them to cover the waiting period or to increase the maternity, parental, or compassionate care benefits; and
  • top-up amounts paid by the tax filer’s employer to them in addition to worker’s compensation benefits.
• Derived from: Line 54493 (2019 to present), Line 5493 (2010 to 2018) 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. It is possible that the net income is 0 but not the gross income (SEISW is 1).
• 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 13500, 13700, 13900, 14100, 14300, 13499, 13699, 13899, 14099, 14299 (2019 to present),
• Lines 135, 137, 139, 141, 143, 162, 164, 166, 168, 170 (1984 to 2018),
• Lines 19-23 and Lines 84-88 (1982 to 1983)
• LAD: SEISW    I, P, F, K character

Flag - Self-employment income exemption for Status 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 10400 (2019 to present), Line 104 (1984 to 2018), 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 tax filer 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 12000, formerly line 120)..
      • DIVTO = Taxable amount of dividends other than eligible dividends, (line 12010, formerly 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)
        1/1.15 (2019 to 2022)
      • 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 2022)
  • 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 they did not receive an information slip, they must calculate the taxable amount of other than eligible dividends by multiplying the actual amount of dividends (other than eligible) they received (see XDIV_ for the amount).
• Derived from: Line 12010 (2019 to present), Line 180 T1 (2006 to 2018)
• 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 12100). See also XDIV and DIVTO.
• Derived from: Line 12000 (2019 to present), Line 120 (1984 to 2018)
• 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 tax filer'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 tax filer 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 12200 (2019 to present), Line 122 (1988 to 2018) 
• 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 12100 (2019 to present), Line 121 (1984 to 2018), Line 15 (1982 to 1983) 
• LAD: INVI_   I, F, P, K

Rental income, net (RNET_)

(1982 to present)

• Definition: Net rental income is the tax filer’s net income from rental activities (gain or loss) after costs and expenses are deducted. Amounts reported by tax filers might be positive, negative or zero. Prior to 1988, limited partnership income (LTPI) may have been included in this variable. 
• Derived from: Line 12600 (2019 to present), Line 126 (1984 to 2018), Line 16 (1982 to 1983) 
• LAD: RNET_   I, F, P

Rental income, gross (RGRS_)

(1982 to present)

• Definition: Gross rental income is the tax filer'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 12599 (2019 to present), Line 160 (1984 to 2018), 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 tax filer’s income. An annuity, which has passed to a tax filer 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 31400). In 1986 and 1987, annuity payments from an RRSP were included in pension and superannuation income. Beginning in 1995, line 12900 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 1/15^th 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 12900. 
• Derived from: Line 12900 (2019 to present), Line 129 (1988 to 2018)
• 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 12900(2019 to present), Line 129 (1988 to 2018)
• 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 11500 (2019 to present), Line 115 (1984 to 2018), 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 Line 19700 (2019 to present), Line 197 (2001 to 2018), Schedule 3
• 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 2022;
  • 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, tax filers 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 the tax filer (CLKGX).
• Derived from: Line 12700 (2019 to present), Line 127 (1984 to 2018), 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 15300 (2019 to present), Line 153 (2009 to 2018) 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 13800 (2019 to present), Line 138 (1994 to 2018), 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 12400 (2019 to present), Line 124 (2009 to 2018) 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 15500 (2019 to present), Line 155 (2010 to 2018) 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 10700 (2019 to present), Line 107 (2010 to 2018) 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 16100 (2019 to present), Line 161 (2010 to 2018) 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 the tax filer 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 21700 (2019 to present) Line 217 (1988 to 2018) 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 a tax filer's 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 19200 (2019 to present), Line 192 (2010 to 2018) 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: The tax filer may have held a mortgage on a property but had to repossess the property later because they were not paid all or a part of the amount owed under the mortgage. In this case, they may have to report a capital gain or loss. If the capital gain or loss is from a mortgage foreclosure or conditional sales repossession, they have to report the total disposition on line 12300 of Schedule 3.
• Qualified farm property is certain property the tax filer or their spouse or common-law partner owns. It is also certain property owned by a family-farm partnership in which the tax filer or their spouse or common-law partner holds an interest.
• Qualified fishing property is certain property the tax filer or their spouse or common-law partner owns. It is also certain property owned by a family fishing partnership in which the tax filer or their spouse or common-law partner holds an interest.
• Derived from: Line 12399 (2019 to present), Line 123 (2010 to 2018) 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 (2010 to 2017) 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 13599 (2019 to present), Line 136 (2013 to 2018), 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 the tax filer, their spouse or common-law partner, or a partnership of which they were a member;
  • throughout that part of the 24 months immediately before the share was disposed of, while the share was owned by the tax filer, a partnership of which they were a member, or a person related to them, 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 the tax filer, a partnership of which they were a member or a person related to them.
• Derived from: Line 10699 (2019 to present), Line 106 (2010 to 2018) 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 tax filer 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 tax filer enters on line 156 the total of all support payments for themselves and/or for a child that they received (or, if the tax filer is the payer, the payments that were repaid to them under a court order) in the tax year. tax filers enter on line 12800 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.
  • 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 12799 (2019 to present), Line 156 (1998 to 2018) 
• LAD: TALIR   I, F, P

Alimony or support income (ALMI_)

(1986 to present)

• Definition: Alimony income is the Taxable income received by the tax filer 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 12800 (2019 to present), Line 156 (1997 to 2018), 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 exempt from tax under the Indian Act (SIEOIA_)

(2019 to present)

• This variable measures the amount of ‘other income’ received by a qualifying tax filer, which is exempt from tax. The relevant income amounts are provided by the tax filer on form T-90 and include a number of income items, such as CPP or QPP benefits, among others. The variable, as calculated here, excludes Maternity benefits exempt from tax under the Indian Act, which are a separate variable, see SIEMBA_. For a complete list of the income items which are included in other exempt income, consult the T-90 form.
• Derived from: Line 10026 (2019 to present) Form T-90
• LAD: SIEOIA_ I, F, P, K

Scholarships fellowships bursaries amount (TSBAPG_ )

(2019 to present)

• Definition: Taxable scholarship, fellowships, bursaries, and artists' project grants. A tax filer must report prizes and awards received as a benefit from their employment or in connection with a business. This type of income is not eligible for the $500 basic scholarship exemption. If a tax filer received a research grant this would be reported as "Other income" - see variable "Other employment income" OEI__.
• Certain scholarships, bursaries, and artists’ project grants are not taxable, such as:
  • elementary and secondary school scholarships and bursaries;
  • post-secondary school scholarships, fellowships, and bursaries received in a tax year are not taxable if the tax filer is considered a full-time qualifying student either for the year of taxation, the year prior to that tax year, or the year following that tax year. For example, the amounts would not be taxable in the tax year 2019 if the tax filer was a full-time qualifying student in 2018, 2019, or 2020.
• Derived from : Line 13010 (2019 to present)
• LAD: TSBAPG_ I, F, P, K

Other Income (OI___)

(1982 to present)

• Definition: Other income is a variable 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 2018). 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 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 post­secondary 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. As of 2019, taxable scholarships, fellowships, bursaries, and artists’ project grants are to be separated from other income and reported on line 13010;
  • Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women, or Apprenticeship Completion Grant from box 130 of their T4A slips (2019 to present)
  • Artist’s project grants, less the $500 tax exempt amount, or less artist’s; expenses, whichever is of benefit to the tax filer (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).
  • Canada Emergency Response Benefit (2020 to present)
  • Canada Emergency Student Benefit (2020 to present)
  • Canada Recovery Caregiving Benefit (2020 to present)
  • Canada Recovery Sickness Benefit (2020 to present)
  • Canada Recovery Benefit (2020 to present)
  • Taxable Provincial/Territorial COVID Financial Assistance payments (2020 to present)
  • One-time OAS supplement for older senior (2021)
• 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:
  • 2020 to present: non filing spouse could be assigned an amount for the Net Federal Supplement if a link was made possible between their T1FF record and the T5007 slip information. Non-filing spouse could also have. COVID Benefits Received (Government Transfers – COVID).
  • 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 13000 (2019 to present), Line 130 (1984 to 2018), 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 18^th birthday. Note: The COVID benefits related to CTBI (CHDBN_CCB_COVID) are already included in CTBI.
• 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 6^th 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. Even though this program ended in 2016, certain lumpsum payments are still issued to a limited number of tax filers.
• Derived from: Line 11700 (2019 to present), Line 117 (2006 to 2018) of T1 tax form
• LAD: UCCB_   I, F, P

Amount of UCCB designated to dependent child (UCCBDPND_)

(2010 to present)

• Definition: If the tax filer was a single parent on December 31, of the tax year, they can choose one of the following options:
  • include all UCCB amounts the tax filer received in the tax year in the income of the dependant for whom the amount for an eligible dependant is being claimed. If there is no claim for an eligible dependant, the tax filer can choose to include all UCCB amounts in the income of a child for whom the UCCB was received.; or
  • report all UCCB amounts the tax filer received in the tax year in their own income.
• Derived from: Line 11701 (2019 to present), Line 185 (2010 to 2018)
• LAD: UCCBDPND_   I, F, P

Provincial Child Benefitsrd

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_). 
• 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 11410 (2019 to present), Line 152 (1992 to 2018) 
• 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 12500 (2019 to present), Line 125 (2008 to 2018)
• 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 14400 (2019 to present), Line 144 (1992 to 2018)
• 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 11400 (2019 to present), Line 114 (1984 to 2018), 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 tax filer 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 11300 (2019 to present), Line 113 (1984 to 2018), 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 14600 (2019 to present), Line 146 (1992 to 2018)
• 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. Their net income from the previous tax year is used to determine if they 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 tax filer 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 tax filer receives EI benefits and his or her net income before adjustments (Line 23400, 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 11900 (2019 to present), Line 119 (1984 to 2018), 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

Maternity benefits exempt from tax under the Indian Act (SIEMBA_)

(2019 to present)

• Definition: This variable measures the amount of EI maternity benefits which is exempt from tax. The maternity benefit amounts are provided by the tax filer on form T-90 and include Employment Insurance (EI) maternity and parental benefits and Provincial parental insurance plan (PPIP) benefits. The maternity benefit amounts for this variable are excluded from the variable “Other income exempt from tax under the Indian Act”, SIEOIA_.
• Derived from: Line 10019 (2019 to present) Form T-90
• LAD: SIEMBA_ 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 14500 includes social assistance income provided by a provincial or municipal program. If applicable, the spouse with the higher net income (line 23600) 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 14500 (2019 to present), Line 145 (1992 to 2018) 
• 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 tax filer 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. tax filers could apply for the GST credit on the 1989 and 1990 returns. However, the eligible tax filer 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.
• NOTE: the COVID benefits related to GHSTC (GSTC_COVID_AMT) are already included in GHSTC
• 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)

Air quality improvement tax credit (AQITCEAC_)

(2022 to present)

• Starting in 2022, the AQITC is a temporary refundable tax credit to help businesses improve the air quality and ventilation in their buildings. This is the amount allocated to the individuals in the context of self-employment or partnerships.
• Derived from: T1FF processing
• LAD: AQITCEAC_      I, F, P

Climate action incentive payments, individual (CAIP_)

(2022 to present)

• Starting in 2021, the climate action incentive payment (CAIP) replaces the climate action incentive (see variable CAIAMC). The CAIP is an amount paid out quarterly to eligible individuals. 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. The credit of 2020 was reflected in the 2020 income taxes paid but there is a one-lag year for the subsequent years. For example, the payments for 2021 income are included in the 2022 income. No tax filers received CAI payments in 2021.
• Note: Starting in 2022, The Government of Canada has changed the payment method from a refundable credit claimed annually on personal income tax returns to quarterly tax-free payments made through the benefit system.
• Derived from: T1FF processing
• LAD: CAIP_    I, F, P

Climate action incentive (CAIAMC)

(2018 to 2020)

• 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 the tax filer’s amount payable or increase their refund when they file their income tax and benefit return. To claim the CAI payment, tax filers must complete Schedule 14 and file their 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.

• NOTE: Starting in 2022, the Government of Canada has changed the payment method for the CAI from a refundable credit claimed annually on personal income tax returns to quarterly tax free payments made through the benefit system.

• Derived from: Line 45110 (2019 to 2020), Line 449 (2018) 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 (2015 to 2016)
• LAD: RCFTCC_   I, F, P

Eligible educator school supply tax credit (ELEDSSTCC)

(2016 to present)

• Definition: If they were an eligible educator, tax filers can claim up to $1,000 for eligible teaching supplies expenses. They are considered an eligible educator if they were employed in Canada at any time during the tax year as:
• a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility; and
• they held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which they were employed.
• The refundable portion is 15% of the total eligible expenses for the eligible educator school supply tax credit. An eligible supplies expense is an amount that they paid in the tax year for teaching supplies for teaching or facilitating students’ learning and were directly consumed or used in an elementary or secondary school or in a regulated child care facility in the performance of their employment.
• Derived from: Line 46900 (2019 to present), Line 469 (2016 to 2018)
• LAD: ELEDSSTCC 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 tax filer owes. If the amount of refundable tax credit is greater than the total income tax owed, the tax filer 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 Centre for Income and Socioeconomic well-being Statistics (CISWS). Also, the COVID benefits related to PTXC_ are already included in PTXC_. These benefits were, in 2020, CV19MNSRC_, CV19ONSF_, CV19BCEBW_, CV19PSSBC_, CV19PSSON_and CV19BCCAT_. In 2021, fewer provincial COVID benefits were issued: CV19BCRB_, CV19ONCCB_, CV19ONSL_ and CV19PSSBC_.
• Important Note: In 2022, certain one-time provincial tax credits have been included in PTXC_. These variables are NOT available separately on the LAD. Users examining the historical trends in PTXC_ may observe larger than expected increases in certain provinces in 2022 as a result. Below is a list of the one-time provincial tax credits, which have been included in PTXC_ in 2022:
  • Newfoundland and Labrador One-Time Cost of Living Relief credit (NLCLRC)
  • Quebec Cost of Living Tax Credit (QCCLTC)
  • Quebec Special One-Time Cost of Living Tax Credit (QCSCLTC)
  • Manitoba Affordability Package for Seniors Credit (MBAPSC)
  • Saskatchewan Affordability Tax Credit (SATC)
  • Prince Edward Island inflationary support payment (PEIISP) -- It was supposed to be a one-time payment in 2022, but was extended to January 2023
  • Prince Edward Island one-time carbon amount (PEIOTCA)
  • One-time enhancement for the British Columbia Low Income Climate Action Tax Credit (BCLICATC)
• Derived from: Line 47900 (2019 to present), Line 479 (1991 to 2018), 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, the tax filer (or their spouse or common-law partner) should apply for the GST/HST credit on page 1 of their (or their spouse’s or common-law partner’s) tax return. The information they give on their return(s) will determine how much BCHSTC they will get.
• 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 taxS-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, the tax filer (or their spouse or common-law partner) should apply for the GST/HST credit on page 1 of their (or their spouse’s or common-law partner’s) tax return. The information they give on their return(s) will determine how much BCLICATC they 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: A tax filer can claim this 20% refundable tax credit if they were resident in British Columbia at the end of the year and they 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 60510 (2019 to present), Line 6051 (2010 to 2018) 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 60480 (2019 to present), Line (box/field) 6048 (2012 to 2018) 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 60570 (2019 to present), Line 10 (2012 à 2018) Form BC479
• LAD: BCSSRITC_   I, F, P

Manitoba advance tuition fee income tax rebate (MBATFTCC_)

(2010 to 2017)

• Definition: A tax filer may claim this advance if they were a resident of Manitoba at the end of the year and they have eligible tuition fees relating to a school term that ended after November 30. The amount of the advance they can claim on line 48 is 5% of their 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 a tax filer can claim the federal tuition amount on line 320 of the federal Schedule 11. Tuition fees are eligible for this advance even if they transferred an amount to their spouse or common-law partner, their parent or grandparent, or their spouse’s or common-law partner’s parent or grandparent. A tax filer cannot claim the advance tuition fee income tax rebate if they 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: A tax filer can claim the Manitoba community enterprise development tax credit (refundable) for eligible investments they made in community enterprise development projects from June 12 to December 31 (maximum $27,000 in 2016).
• Derived from: Line 61484 (2019 to present), Line 82 (2014 to 2018) MB479 XVAR
• LAD: CEDTCRMB_  I, F, P   

Manitoba Family Affordability Benefit Payment (MFABP)

(2022 to present)

• As part of the new Family Affordability Package, every eligible Manitoba family with children under 18 years of age received a $250 cheque for the first child plus an additional $200 for each additional child under 18. The non-taxable income payment is a refundable tax credit sent to the person receiving the Canada Child Benefit.
• (Note: the amounts for this variable to be removed from FABEN)
• LAD: MFABP     I, F, P  

Manitoba fertility treatment tax credit (MBFRTTCC_)

(2010 to present)

• Definition: A tax filer may claim this tax credit if they were a resident of Manitoba at the end of the year and they or their 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 a tax filer can claim as medical expenses. 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 the tax filer has a spouse or common-law partner, only one of them may claim this credit. The amount of the credit they can claim is 40% of expenses or $8,000, whichever is less.
• Derived from: Line 61268 (2019 to present), Line 65 (2010 to 2018) 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 7 (2018 to present) Form NB (S12), Line 6036 (2015 to 2018) Form 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, a tax filer has to apply for it. Their credit is based on the number of children they have and their net income added to the net income of their spouse or common-law partner (if they have one), minus any amount the tax filer or their spouse or common-law partner reported will add these amounts to the tax filer’s or their 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 23600 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 62510 (2019 to present), Line 6251 (2011 to 2018), 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, a tax filer (or their spouse or common-law partner) should apply for the GST/HST credit on page 1 of their (or their spouse’s or common-law partner’s) tax return. This benefit will be combined with the federal GST/HST credit. The information a tax filer gives on their return(s) will determine their 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. A tax filer can claim this tax reduction if they were a resident of Nova Scotia on December 31, and the following conditions applied to them:
  • their family net income is $12,000 or less
  • the tax filer is 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: A tax filer can claim this credit if they meet all of the following conditions:
  • they were a resident of Nova Scotia on December 31;
  • they 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;
  • they did not receive salary, wages, or compensation, other than reasonable reimbursement or allowance for expenses; and
  • for a volunteer firefighter, they were 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, they will enter the information in Form NS428.
• Derived from: Line 62400 (2019 to present) Line 84/ 6228 (2010 to 2018) 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, they will enter the information in Form NS428.
• Derived from: Line 62400 (2019 to present) Line 6228 (2010 to 2018) Form NS428
• LAD: NSFIREC_   I, F, P

Nunavut, Cost of living tax credit (NUCL_)

(2008 to present)

• Definition: A tax filer may request the basic tax credit and a supplementary cost of living credit if they 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 63990 (2019 to present), Line 6390 (2008 à 2018), Form 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, they 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 they 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 63300 (2019 to present), Line 6320 (2008 to 2018), Form 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 their occupancy cost, excluding $25 for living in a student residence, plus home energy costs paid for their 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 their OEPTC, a tax filer must calculate their adjusted family net income using Form ON-BEN.
• If a tax filer lived with a spouse or common-law partner on December 31, only one of them 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 them. 

• The OEPTC has two components: an energy component and a property tax component. Tax filers should apply for the OEPTC if they are eligible for either component.

• Energy Component
  A tax filer may be eligible for the energy component if, on December 31:
  • they were a resident of Ontario;
  • they were 18 years of age or older; or they had a spouse or common-law partner; or they were a parent and lived with their child; and
  • at least one of the following conditions applies to the tax filer:
    • rent or property tax for their principal residence was paid by or for them;
    • their lived on a reserve in Ontario and home energy costs were paid by or for them for their principal residence on the reserve; or
    • they lived in a public long term care home in Ontario and an amount for accommodation was paid by or for theme.
• Derived from: Line 6111 (2010 to Present) 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, a tax filer (or their spouse or common-law partner) should apply for the GST/HST credit on page 1 of their (or their spouse’s or common-law partner’s) tax return(s).
• The information a tax filer provides on their return(s) will determine how much OSTC they will get starting in August. Report to the Canada Revenue Agency (CRA) any changes to their status (e.g., birth, marriage, separation, etc.) that happen after filing their return. 
• Derived from: T1FF processing (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 tax filer 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 a tax filer paid to an apprentice who is in the first 36 months of an apprenticeship training program in a qualifying skilled trade. 
• Derived from: Line 63280 (2019 to present), Line 6322 (2008 to 2018), Form 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 (2012 to 2017) 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 63510 (2019 to present), Line 83 (2012 to 2018), 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: Line 61140 (2019 to present) Manitoba MB479/ON-BEN, 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)(1990 to 2018)
• 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 63800 (2019 to present) YT 479, Line 459 (2015 to 2018) 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 63860 (2019 to present) YT 479, Line 6386 (2008 to 2018), provincial tax credit
• LAD: YKFN_   I, F, P

Yukon Children Fitness, fees plus supplement (TPRCFETCC_)

(2015 to present)

• Definition: Calculated. 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 63800 (2019 to present), Line 6392 (2015 to 2018) Form YT 479
  
• LAD: TPRCFETCC_   I, F, P

Other government transfers

Working Income Tax Benefit – Canada Workers Benefit (WITB_)

(2007 to present)

• Definition: Starting in 2019, the Canada Workers Benefit (CWB) replaces and strengthens the working income tax benefit (WITB). The CWB is an enhanced, more accessible, refundable tax credit. This variable now gathers CWB information from 2019 onward. Prior to that, it measures WITB benefits. 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 CWB (and WITB too) is calculated on Schedule 6 of the federal income tax return and then entered on line 45300 on page 4 of the return.
• Derived from: Line 45300 (2019 to present), Line 453 (2007 to 2018)
• LAD: WITB_ I, F, P, K

Canada training credit (CTRCC_)

(2020 to present)

• Definition: A tax filer can claim the CTC for eligible tuition and other fees paid to an eligible educational institution in Canada for courses they took in the tax year, or fees paid to certain bodies, in respect of an occupational, trade or professional examination taken in the tax year, if all of the following apply: they were resident in Canada for all of the tax year; they were at least 26 years old and less than 66 years old at the end of the year; and they had a Canada training credit limit (CTCL) for the tax year on their latest notice of assessment or reassessment for the previous tax year. The tax filer can claim up to whichever of the following is less: half of the fees claimed on line 32000 of their federal Schedule 11; or, their CTCL for that tax year. Tax filers must complete Schedule 11 to calculate their credit. The CTC that they claim will reduce their CTCL for future years.
• Derived from : Line 45350 (2020 to present) Schedule 11
• LAD: CTRCC_ I, F, P

Canadian journalism labour tax credit (CJLTCC_)

(2020 to present)

• Definition: If they are a member of a partnership that is a qualifying journalism organization in the tax year, they can claim the CJLTC allocated to them by the partnership. The amount that a tax filer can claim is shown in box 236 of their T5013 slip.
• Derived from : Line 47555 (2020 to present)
  
• LAD: CJLTCC_ I, F, P