T1 Family File, Final Estimates, 2021
Section 3 - Glossary of terms

Abatement includes both the Quebec Abatement and the federal refundable First Nation Abatement for Yukon.

Calculated as of December 31 of the reference year (i.e., tax year minus year of birth).

Beginning in 1997, the Alberta Family Employment Tax Credit is a non-taxable amount paid to families with working income that have children under the age of 18. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

This benefit is a non-taxable amount paid to lower-income families with children under 18 years of age. Unlike the AFETC, there is no minimum working income requirement. Started in august 2016

Is a one-time payment of $400 made in 2006 to residents of Alberta who filed an income tax return and who were 18 years and over. Rebate for children who are under 18 will be paid to their primary caregiver. Included in Provincial refundable tax credits/Family benefits in the statistical tables for 2006 only.

The Alberta Climate Leadership Adjustment Rebate (ABCLAR) is a tax-free payment for low and middle income individuals and families. The rebate is intended to help households adjust to the new provincial carbon price. The ABCLAR takes the form of ongoing quarterly payments, which are administered by the Canada Revenue Agency and integrated with the Goods and Services Tax (GST) Credit payments (starting January, 2017).

The Alberta Seniors Benefit Program (ABSBP) provides a monthly income supplement to federal income sources, including Old Age Security (OAS) and Guaranteed Income Supplement (GIS). It was introduced in T1FF for reference year 2016. As of 2018, changes in how this provincial refundable tax credit aimed at seniors is tabulated could affect statistics for provincial refundable tax credits in Alberta.

Includes payments from one former spouse to the other, for couples that are separated or divorced. Child support is also included in this variable, as reported on line 128 of the T1 tax form, where both alimony and child support are reported together, without distinction. Starting with 1998, this information is taken from line 156 of the T1 (support payments received). Included in “Other income” in the statistical tables.

Deduction which includes annual dues for membership in a trade union or an association of public servants, professional board dues required under provincial or territorial law, professional or malpractice liability insurance premiums or professional membership dues required to keep a professional status recognized by law, and parity or advisory committee (or similar body) dues required under provincial or territorial law.

Is the average count of persons in the census family.

It is a one-time payment of $100 made in 2008 to all residents of British Columbia. The British Columbia Climate Action Dividend (BCCAD) is a payment intended to help British Columbians make changes to reduce their use of fossil fuels. The Canada Revenue Agency is administering this program on behalf of British Columbia. Included in Provincial refundable tax credits/Family benefits in the statistical tables for 2008 only.

Beginning in 1996, families whose annual earned income is more than $3,750 may also be entitled to the B.C. earned income benefit. The maximum monthly benefit is dependant on the number of eligible children and the family’s net income

Commencing in July 1996, the B.C. Family Bonus program provides non-taxable amounts paid monthly to help low- and modest-income families with the cost of raising children under the age of 18. This program includes the basic Family Bonus and the B.C. Earned Income Benefit. Benefits are combined with the CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Introduced in 2010, this credit is a non-taxable refundable payment to help low-income individuals and families offset the impact of the sales taxes they pay. It replaced the British Columbia Sales Tax Credit from 2010 to January 2013 (after which the British Columbia Sales Tax Credit was reintroduced).

Beginning in 2008, the province of British Columbia introduced the British Columbia Low Income Climate Action Tax Credit. This credit is intended to help low income individuals and families with the carbon taxes they pay and is part of the province’s commitment that the carbon tax be revenue neutral. The Canada Revenue Agency will administer this program on behalf of British Columbia. This credit is an ongoing non-taxable quarterly payment. Included in Goods and services tax/harmonized sales tax (GST/HST) credit in the statistical tables.

From 1994 to 2009, the British Columbia Sales Tax Credit was provided to low-income families and individuals. This tax credit was reintroduced in 2013.

Introduced in 2012, the B.C. seniors home renovation tax credit assists individuals 65 and over with the cost of certain permanent home renovations to improve accessibility or help a senior be more functional or mobile at home.

Beginning in 2005, the province of British Columbia introduced a monthly payment to seniors receiving federal Old Age Security (OAS) and the Guaranteed Income Supplement (GIS). As of 2021, changes in how this provincial refundable tax credit aimed at seniors is tabulated could affect statistics for provincial refundable tax credits in British Columbia.

The Canada Child Benefit (CCB) replaced the Canada Child Tax Benefit and Universal Child Care Benefit in July 2016. The CCB is a tax-free monthly payment made to eligible families to help them with the cost of raising children under 18 years of age. Benefits are paid over a 12-month period from July of one year to June of the next year. The benefit payments are recalculated every July based on tax filer information from income tax and benefit returns from the previous year. For reference year 2020, a One-time CCB COVID payment (COVID benefit) is included.

The Canada Child Tax Benefit (CCTB) is a program that was introduced in 1993. It was an income supplement for individuals who have at least one qualified dependant child. The Canada Child Tax Benefit was based on the individual's family income and the number of dependant children. The Universal Child Care Benefit (UCCB) is added to the CCTB beginning with the 2006 data in the statistical tables. Both the CCTB and UCCB ended in June 2016 and were replaced by the Canadian Child Benefit (See Canada Child Benefit). Some individuals are still receiving retroactive UCCB amounts and these amounts are reported within “Federal Child Benefits” in the statistical tables.

Are compulsory contributory social insurance plans that protect workers and their families against loss of income due to retirement, disability or death. Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits include all benefits reported for the reference year. When contributing to the CPP or QPP program this is as a premium which can be deducted from your income before your taxable income is calculated. For contributions made on self-employment income, the amounts of CPP/QPP contributions and deductions differ as only 50% of the base contribution is considered a deduction (non-refundable tax credits). When receiving money from CPP or QPP, this is a benefit which is included as a source of income. As of 2019, changes to CPP/QPP led to increased contributions (also referred to as enhanced contributions) by tax filers based on their employment income. Starting in 2020, these enhanced contributions will lead to increased CPP/QPP benefits for eligible tax filers.

The Canada Training Credit is a refundable tax credit available for eligible tuition and other fees paid for courses taken in 2020 and subsequent taxation years. The credit is the lesser of the individual’s Canada training credit limit for the taxation year, and half of the eligible tuition and fees paid to an eligible educational institution in respect of the year. The CTC is included in Other Government Transfers in the statistical tables starting in 2020.

In 2019, the Canada Workers Benefit (CWB) was introduced to replace the Working Income Tax Benefit (WITB), adding easier access, a larger benefit, a lower clawback rate and higher income threshold. The CWB is a refundable tax credit that is intended to supplement the earnings of low income workers and improves work incentives for low-income Canadians (hence it is viewed as a government transfer). It is composed of a basic amount and a disability supplement when applicable.

The tax filer can claim the CWB if he or she meets all of the following conditions:

• He or she was a resident of Canada throughout the year
• He or she earned income from employment or business
• At the end of the year, he or she was 19 years of age or older, or he or she had an eligible spouse, or you had an eligible dependant.

In addition, the tax filer must have a minimum working income to be eligible for the CWB. The minimum is lower for those claiming the disability supplement.
Tax filers are not eligible if they were full-time students for more than 13 weeks, in prison for more than 90 days or diplomat (or similar situation) who are not required to pay taxes to Canada. Included in Other Government Transfers in the statistical tables starting in 2019 (and as WITB from 2010 to 2018).

The Canadian Journalism Labour Tax Credit is a refundable tax credit that is available to an organization that is a corporation, a trust or a partnership. The credit is calculated by applying a rate of 25% to the total qualifying labour expenditure incurred, in respect of each eligible newsroom employee of a Qualifying Journalism Organization (QJO), less any amount received from the Aid to Publishers component of the Canada Periodical Fund in the year. Note that other types of assistance can also impact the calculation of the qualifying labour expenditure. To qualify for the Canadian journalism labour tax credit, an organization must be a QJO.

The Canadian Journalism Labour Tax Credit is included in Other Government Transfers in the statistical tables.

A capital gain is a profit from the sale of investments or property. The capital gains reported on Line 127 of the personal income tax return represents only the taxable portion of capital gains, as defined by the income tax act. The figures reported in this table have been grossed up to reflect the actual amount of capital gains received by Canadians.

This definition of the census family classifies people in the following manner: 1) couples (married or common-law) living in the same dwelling, with or without children; and 2) lone-parents (male or female) with one or more children. The residual population is called "persons not in census families" and is made up of persons living alone and of persons living in a household but who are not part of a couple family or lone-parent family. See also “Children”.

Children are tax filers or imputed persons in couple and lone-parent families. Tax filing children do not live with their spouse, have no children of their own and live with their parent or parents. Previous to the 1998 data, tax filing children had to report “single” as their marital status. Most children are identified from a file pertaining to Federal Child Benefits, a provincial births file or a previous T1 family file.

In 2015 and 2016, the Children’s Fitness Tax Credit was a refundable credit which had a direct impact on total income. Tax filers could claim a maximum of $1,000 of eligible fitness expenses per child. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit) at the beginning of the year in which an eligible fitness expense was paid. The refundable portion of the credit was 15% of the total eligible fees. In previous years, this credit was a non-refundable tax credit and therefore only had an impact on net federal tax. The Children’s Fitness Tax Credit was dropped in 2017. The Children’s Fitness Tax Credit was included in Other Government Transfers in the statistical tables in 2015 and 2016.

Since names can be, in some cases, quite long and cumbersome for handling in electronic files, municipalities are given a city identification number. Starting in 2007, the CityID is a five digit alpha-numeric component. It is created with the first letter of Postal Code followed by “9” and a four digit number. Each first letter of Postal Code is allocated a range of number from 1 to 9999 (more explanation in geography section).

The climate action incentive (CAI) is a refundable credit which  consists of a basic amount and a 10% supplement for residents of small and rural communities. In 2018, this incentive applied only to residents from New Brunswick, Ontario, Manitoba and Saskatchewan. In 2019 this incentive applied only to residents from Alberta, Ontario, Manitoba and Saskatchewan. In 2021, this climate action incentive credit becomes the climate action incentive payment. While the credit of 2020 was reflected in the 2020 income taxes paid, the payments for 2021 income are included in the 2022 income. No tax filers received CAI payments in 2021. The CAI is included in Other Government Transfers in the statistical tables. 

Previously Husband-Wife Family
Consists of a couple living together (whether married or common-law) at the same address, and any children living at the same address; tax filing children do not live with their spouse, have no child of their own and live with their parent or parents. Previous to the 1998 data, tax filing children had to report “single” as their marital status. Beginning in 2000, same-sex couples reporting as couples are counted as couple families. See also Census families.

The Canada Emergency Response Benefit (CERB) is a taxable benefit intended to provide financial support to employees and self-employed Canadians who had lost their job or were working fewer hours due to the COVID-19 pandemic and the public health measures implemented to minimize the spread of the virus.

The benefit is $2,000 for each 4-week eligible period up to a maximum of 7 periods (or $500 per week for a maximum period of 28 weeks). The benefit eligibility period was from March 15, 2020 through September 26, 2020.

To be eligible for the CERB, one must meet the following eligibility criteria:

• had a minimum 2019 income of $5,000 from employment, net self-employment or provincial benefit payments related to maternity or parental leave in, 2019 or in the 12 months prior to the CERB application
• had income below $1000 for at least 14 days in a row during each 4-week CERB eligibility period
• had loss of income due to one of four COVID-19-related reasons:
• work hours had been reduced because of COVID-19;
• stopped working because of COVID-19;
• unable to work because of COVID-19, for example because the individual was taking care of someone; or
• had received regular Employment Insurance or fishing benefits for at least one week since December 29, 2019 and had used up entitlement to those benefits.

Effective September 27, 2020, those who are still unable to work were transitioned to a simplified Employment Insurance (EI) program or the Canada Recovery Benefit (CRB). Even though this program was terminated in 2020, some back payments were issued in 2021 and included in the income estimates.

The CERB is included in the category “other government transfers” which is itself a component of total income. It is also a part of COVID-19 – Emergency and recovery benefit.

The Canada Emergency Student Benefit (CESB) is a taxable benefit intended to provide income support for students and recent graduates who were unable to work, or unable to find work, due to the COVID-19 pandemic and the public health measures implemented to minimize the spread of the virus.

The CESB paid a taxable $1,250 for a 4-week period for a maximum of 16 weeks. The benefit eligibility period was from May 10, 2020 through August 29, 2020. An applicant could also get an extra $750 (total benefit amount of $2,000) for each 4-week period if they had a disability or dependants. Students are not eligible for the CESB if they are receiving the Canada Emergency Response Benefit (CERB) or Employment Insurance benefits for the same four-week period as their current application.

Three categories of students are eligible for the CESB:

1. Students enrolled in a post-secondary education program
2. Students who have graduated from or left their post-secondary studies no earlier than December 2019
3. Students who have completed, or will complete, high school in 2020 and have applied for a post-secondary education program that begins before February 1, 2021.

Even though this program was terminated in 2020, some back payments were issued in 2021 and included in the income estimates.

The CESB is included in “other government transfers” which is itself a component of total income. It is also a part of COVID-19 – Emergency and recovery benefit.

The Canada Recovery Benefit (CRB) is a taxable benefit intended for employed and self-employed individuals who had at least a 50% reduction in average weekly income compared to the previous year due to the COVID-19 pandemic and the public health measures implemented to minimize the spread of the virus and who are not eligible to receive Employment Insurance (EI) benefits.

Depending on when a tax filer applied, the CRB paid a taxable amount of either $1,000 or $600 for each 2 week eligible period. The benefit eligibility period was from September 27, 2020 through October 23, 2021. Only the amounts paid during the reference year are included.

The CRB took effect on September 27, 2020 to transition individuals from the Canadian Emergency Response Benefit (CERB), which was in effect between March 15, 2020 and September 26, 2020.

To be eligible for the CRB for a given period, an individual:

• must not have applied or received the following benefits for the same period:
• Canada Recovery Sickness Benefit (CRSB);
• Canada Recovery Caregiving Benefit (CRCB);
• short-term disability benefits;
• Employment Insurance (EI) benefits; or
• Québec Parental Insurance Plan (QPIP) benefits
• had a minimum income of $5,000 from employment, net self-employment or provincial benefit payments related to maternity or parental leave in 2019, 2020 or in the 12 months prior to the CRB application.

The CRB is included in “other government transfers” which is itself a component of total income. It is also a part of COVID-19 – Emergency and recovery benefits.

The Canada Recovery Caregiving Benefit (CRCB) is a taxable benefit intended to provide income support for individuals who lost income due to having to care for a family member during the COVID-19 pandemic.

The CRCB paid $500 per week of eligibility for a maximum period of 44 weeks. The benefit eligibility period was from September 27, 2020 through May 7, 2022. Only the amounts paid during the reference year are included.

To be eligible for the CRCB, individuals must meet all the following conditions for the 1-week period they're applying for:

• they are unable to work at least 50% of their scheduled work week because they are caring for a family member
• they are caring for a child under 12 years old or a family member who needs supervised care because they are at home for one of the following reasons:
• their school, daycare, day program, or care facility is closed or unavailable to them due to COVID-19
• their regular care services are unavailable due to COVID-19
• if the person under the individual’s care is:
• sick with COVID-19 or has symptoms of COVID-19
• at risk of serious health complications if they get COVID-19, as advised by a medical professional
• self-isolating due to COVID-19

To be eligible for CRCB, an individual could not receive any of the following for the same period:

• Canada Recovery Benefit (CRB)
• Canada Recovery Sickness Benefit (CRSB)
• short-term disability benefits
• Canada’s Worker Lockdown Benefits
• Employment Insurance (EI) benefits
• Québec Parental Insurance Plan (QPIP) benefits

The CRCB was created to transition individuals from the expiring Canadian Emergency Response Benefit (CERB) which was in effect between March 15, 2020 and September 26, 2020.

The Canada Recovery Sickness Benefit (CRSB) is a taxable credit and was intended to provide income support for individuals who lost income due to being sick or needing to self-isolate due to COVID-19, or who have an underlying health condition that puts them at greater risk of getting COVID-19.

The CRSB paid $500 per week of eligibility for a maximum period of 6 weeks. The benefit eligibility period was from September 27, 2020 through May 7, 2022. Only the amounts paid during the reference year are included.

The CRSB was available to residents in Canada who were unable to work for at least 50% of the time they would have otherwise worked because:

• they had or might have had COVID-19
• they self-isolated on the advice of their employer, a medical practitioner, nurse practitioner, person in authority, government, or public health authority for any reason related to COVID-19, or
• they have an underlying condition that in the opinion of a medical practitioner, nurse practitioner, person in authority, government or public health authority would make them more susceptible to COVID-19.

To be eligible for CRSB for a given period in 2020 or in 2021, an individual:

• must not have applied or received the following benefits for the same period:
• Canada Recovery Benefit (CRB)
• Canada Recovery Caregiving Benefit (CRCB)
• short-term disability benefits
• Canada Worker Lockdown Benefit (CWLB)
• Employment Insurance (EI) benefits
• Québec Parental Insurance Plan (QPIP) benefits
• had a minimum income of $5,000 from employment, net self-employment or provincial benefit payments related to maternity or parental leave in 2019 or in 2020, or in the 12 months prior to the CRSB application.

The CRSB was created to transition individuals from the expiring Canada Emergency Response Benefit (CERB) which ended on September 26, 2020.

The CRSB is included in “other government transfers” which is itself a component of total income. It is also a part of COVID-19 – Emergency and recovery benefit.

COVID-19 – Emergency and Recovery Benefits refers to the benefits from all federal programs intended to provide financial support to individuals affected by the COVID-19 pandemic and the public health measures implemented to minimize the spread of the virus. More specifically, it includes the following components:

• COVID-19 - Canada Emergency Response Benefit (CERB)
• COVID-19 - Canada Recovery Benefit (CRB)
• COVID-19 - Canada Recovery Caregiving Benefit (CRCB)
• COVID-19 - Canada Recovery Sickness Benefit (CRSB)
• COVID-19 - Canada Emergency Student Benefit (CESB)

More details on each component are available in this glossary.

These benefits are included in the category “other government transfers”, which is itself a component of total income.

COVID-19 – Enhancements to existing federal programs refers to the sum of various benefit enhancements to existing federal government transfer programs during 2020 in response to the COVID-19 pandemic. For reference year 2020, government transfer programs with enhancement include OAS-GIS, Canada Child Benefit, GST/HST Credits and certain benefit programs geared towards persons with disabilities. In 2021, only the one-time taxable payment for older seniors was included. These amounts are combined with the regular benefit of their respective program or included in the income source “other government transfers” and are components of total income.

COVID-19 – Government income support and benefits refers to the sum of benefits from various new and existing federal, provincial, and territorial programs intended to provide financial support to individuals affected by the COVID-19 pandemic and the public health measures implemented to minimize the spread of the virus. These amounts are included in total income.

• COVID-19 - Emergency and recovery benefits
• COVID-19 - Enhancements to existing federal programs
• COVID-19 - Provincial and territorial benefits

See their respective definitions in this glossary for more information.

COVID-19 – Provincial and territorial benefits refers to the sum of benefits from various income support programs administered by the provincial and territorial governments intended to provide income support to individuals affected by the COVID-19 pandemic and the public health measures implemented to minimize the spread of the virus.

These benefits are included in category provincial refundable tax credits, social assistance and in the category “other government transfers” which are themselves components of total income.

For the purpose of these data tables, dependants are the non-filing members of a family. We do not attempt to measure dependency in any way, but are able to identify certain non-filing family members, and include these in the total counts of people in a given area.

Please refer to the individual definitions for both Interest Income and Dividend Income.

Includes dividend income from taxable Canadian corporations (such as stocks or mutual funds) as reported on line 120 of the personal income tax return, and then grossed down to the actual amounts received; dividend income does not include dividends received from foreign investments (which are included in interest income and reported on line 121).

Are couple families where both spouses have an employment income greater than zero.

Is the sum of transfer payment dollars received as benefits in a given area, compared to every $100 of employment income for that same area. For example, where a table shows an Employment Insurance (EI) benefit dependency ratio of 4.69, it means that $4.69 in EI benefits were received for every $100 of employment income for the area.

As of 2016, eligible teachers and early childhood educators can claim 15% of up to $1,000 in eligible school supply expenses for a maximum tax credit of $150 a year. The eligible educator school supply tax credit is included in Other Government Transfers in the statistical tables.

The total reported employment income. Employment income includes wages and salaries, commissions from employment, training allowances, tips and gratuities, net self-employment income (net income from business, profession, farming, fishing and commissions) and Tax Exempted Employment Income for Status Indians (new in 1999 for wages and salaries, commissions, and in 2010 for net self-employment income).

Previously Unemployment Insurance (UI)
Comprises all types of benefits paid to individuals under this program, regardless of reason, including regular benefits for unemployment, fishing, job creation, maternity, parental/adoption, retirement, net self-employment, sickness, training and work sharing. When contributing to the EI program this is as a premium which can be deducted from your income before your taxable income is calculated. When receiving money from EI program this is a benefit which is included as a source of income.   

Families are counted for a given source of income when that income is received by at least one family member. Families and individuals may report more than one source of income.

See Alberta Family Employment Tax Credit; British Columbia Family Bonus; Federal child benefits; New Brunswick Child Tax Benefit Supplement; Newfoundland and Labrador Child Benefit; Northwest Territories Child Benefit; Nova Scotia Child Tax Benefit; Nunavut Child Benefit; Ontario Child Care Supplement for Working Families; Manitoba Child Tax Benefit; Quebec Child Assistance Payment; Yukon Child Benefit.

Is the sum of the total incomes of all members of the family (see "Total income”). New to the 1992 definition of total income is income for non-filing spouses. The information is derived from the tax filing spouse.

Includes all families where at least one of its members has reported employment income (wages, salaries, commissions or net self-employment) or employment insurance (EI) benefits in the reference year.

Initially represented the Federal Family Allowance Program the non-refundable child deduction and the refundable Child Tax Credit. Beginning in 1993, this was replaced by the Canada Child Tax Benefit (CCTB). The Universal Child Care Benefit (UCCB) was added to the CCTB beginning with the 2006 data in the statistical tables. Both the CCTB and UCCB ended in June 2016 and were replaced by the Canadian Child Benefit (CCB). Some individuals are still receiving retroactive UCCB amounts and these amounts are still reported within Federal Child Benefits in the statistical tables.

This statistic is available in the individual table which deals with the census family after-tax low income measure (CFLIM-AT). The gap ratio of individuals is the difference between the CFLIM-AT threshold and the adjusted family income expressed as a percentage of the CFLIM-AT threshold. It gives an idea of the depth of the low-income situation of individuals in a specific geographic area.

Includes all amounts received through this program. In 1990, the goods and services tax (GST) credit began replacing the federal sales tax (FST) credit. By 1991, the FST credit no longer existed. Beginning in 1997, the GST was harmonized with the provincial sales taxes for certain provinces. Starting in 2014, tax filers no longer need to apply for the GST credit. The Canada Revenue Agency automatically determines the eligibility for every Canadian resident who files a T1 income tax and benefit return. This change also impacted the way we processed the data. For reference year 2020 a One-time GST Credit COVID payment (COVID benefit) is included.

For the purpose of these data, transfer payments denote the following payments made to individuals by the federal or provincial governments.
To receive these payments, individuals do not provide goods or services in return.

Previous to the 1996 data, Transfer payments also included superannuation and other (private) pensions.

As of 2018, changes in how some provincial refundable tax credits aimed at seniors are tabulated could affect statistics for provincial refundable tax credits in New Brunswick, Ontario, Manitoba, Saskatchewan, and Alberta; and as of 2021 in British Columbia.

Overtime the content of the income source evolved. The following payments are included for the specified years:

• Unemployment Insurance/ Employment Insurance (EI) benefits since 1982
• Federal Sales Tax Credit (from 1988 to 1990)
• Goods and Services Tax (GST) credit (which began replacing the FST credit in 1990 and completely replaced it by 1991, and became the GST/HST credit starting in 1997)
• Family Allowance program up to 1992    
• Child Tax Credit (to 1992)
• Canada Child Tax Benefit (1993 to June 2016)
• Universal Child Care Benefit (2006 to June 2016, includes some retroactive amounts after 2016)
• Canada Child Benefit (starting in July 2016)
• Old Age Security since 1982
• Canada and Quebec Pension plans benefits since 1982
• Non-taxable tax credit since 1990; each components were reported individualty to the Canada Revenue Agency starting in 1992 (workers’ compensation benefits, net federal supplement and social assistance benefits) but the breakdown is released only starting in 1994 in the T1FF data tables.
• Provincial Refundable Tax Credits/Family Benefits – for a complete list please see the “Provincial Refundable Tax Credits/Family Benefits” section
• Canada Workers Benefit starting in 2019 (which replaced the Working Income Tax Benefit)
• Working Income Tax Benefit (starting in 2007 depending on the province or territory; included in statistical tables from 2010 to 2018; was replaced with the Canada Workers Benefit in 2019)
• Children’s Fitness Tax Credit (included in the 2015 and 2016 data)
• Eligible Educator School Supply Tax Credit (starting in 2016).
• Climate action incentive (started in 2018 for select provinces)
• Refundable medical expense supplement (starting in 2018)
• Canada training credit (starting in 2020)
• Canadian journalism labour tax credit (starting in 2020)
• The following COVID-19 - Government income support programs and benefits have also been included
• BC Emergency Benefit for Workers (in 2020)
• BC One-time climate action tax credit increase (in 2020)
• BC Seniors supplement Covid enhancement (in 2020 and 2021)
• Manitoba Seniors Economic Recovery Credit (in 2020)
• One-time CCB COVID payment (in 2020)
• One-time GST Credit COVID payment (in 2020)
• One-time tax-free payment for GIS/Allowance recipients (in 2020)
• One-time tax-free payment for OAS recipients (in 2020)
• Ontario COVID-19 Child benefit (in 2021)
• Ontario GAINS Covid Enhancement (in 2020)
• Ontario Support for Families (in 2020)
• Ontario Support for Learners (in 2021)
• Other taxable Provincial/Territorial COVID-19 financial assistance payments (in 2020 and 2021)
• Canada Emergency Recovery Benefit (in 2020 and 2021)
• Canada Emergency Student Benefit (in 2020 and 2021)
• Net Canada Recovery Benefit - CRB less repayments (in 2020 and 2021)
• Canada Recovery Caregiver Benefit (in 2020 and 2021)
• Canada Recovery Sickness Benefit (in 2020 and 2021)
• One-time payment for disabled individuals and parents of disabled children (in 2020)
• Other refundable credits (starting in 2021)

In Newfoundland and Labrador, Nova Scotia and New Brunswick, the provincial sales tax has been harmonized with the goods and services tax (GST) since 1997, to become the harmonized sales tax (HST). Ontario and British Columbia harmonized their provincial sales tax starting in 2010. For this reason, the federal GST credit is now known as the GST/HST credit.

Similar to the Couple family concept but excludes same-sex couples. For more information, see Couple family.

Are persons who are not tax filers, but are reported or otherwise identified by a tax filer (for example, a non-filing spouse or child).

Is total income minus provincial and federal income taxes plus Quebec Abatement and federal refundable First Nation Abatement for Yukon.

Is a comparison of the variable for the given area with either the province (province = 100) or with Canada (Canada = 100).

Refers to the amount Canadians claimed on line 121 of the personal income tax return. This amount includes interest generated from bank deposits, Canada Savings Bonds, corporate bonds, treasury bills, investment certificates, term deposits, annuities, mutual funds, earnings on life insurance policies and all foreign interest and foreign dividend incomes.

Includes income from employment and Employment Insurance (EI) benefits.

Is a code designating the type of geographic area to which the information in the table applies. See the section on Geography for further information.

Is net income (i.e., gross income less expenses) from a limited partnership, where a limited partner is a passive or non-active partner whose liability as a member is limited to his or her investment. Included in "Other income" in the statistical tables.

Is a census family with only one parent, male or female, and with at least one child. See also "Census families" and “Children”.

This methodology is available in the individual and family tables which deals with the updated census family after-tax low income measure (CFLIM-AT). The Low-Income Measure is a relative measure of low income. The CFLIM-AT threshold is a  fixed percentage (50%) of adjusted median census family after-tax income where “adjusted” reflects the precept that family needs increase with census family size An individual is considered to be low income when their family adjusted income is below the Low-Income Measure (CFLIM) for their family size.

Included in 2012, the 55 PLUS Program provides quarterly benefits to lower-income Manitobans who are 55 years of age and over. As of 2018, changes in how this provincial refundable tax credit aimed at seniors is tabulated could affect statistics for provincial refundable tax credits in Manitoba.

Introduced in 2010 by the Province of Manitoba to assist post-secondary students claim an advanced credit against tuition fees payable for the school year up to November of the current tax year. Included in Provincial refundable tax credits/Family benefits in the statistical table.

Beginning in 2008, the Manitoba Child Benefit (MCB) is a provincial supplement program that replaces and enhances the Child Related Income Support Program. The MCB provides monthly benefits to low-income Manitoba families needing assistance with the cost of raising children. The MCB is part of Manitoba’s Rewarding Work strategy to help Manitobans move from income assistance to work. Under the MCB, maximum monthly benefits are available to families at higher income levels, and assets are no longer considered when calculating eligibility benefits. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Instituted in 2001 by the Province of Manitoba to assist all residents to offset some or all school tax component paid along with their property taxes. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Introduced in 2001 by the Province of Manitoba to assist homeowners 55 years of age to receive an additional tax credit against property taxes paid. Included in Provincial refundable tax credits/Family benefits in the statistical table.

The median is the middle number in a group of numbers. Where a median income, for example, is given as $26,000, it means that exactly half of the incomes reported are greater than or equal to $26,000, and that the other half are less than or equal to the median amount. Median incomes in the data tables are rounded to the nearest hundred dollars and starting with 2007 to the nearest ten dollars. Zero values are not included in the calculation of medians for individuals, but are included in the calculation of medians for families.

Generally applies to net self-employment income, net rental income and net limited partnership income. Negative income would indicate that expenses exceeded gross income.

Are part of the Old Age Security (OAS) pension program, intended to supplement the income of pensioners and spouses with lower income; payments take the form of a Guaranteed Income Supplement (GIS) or a Spouse's Allowance (SPA). Between 1990 and 1993, net federal supplements were included in “non-taxable income”. Starting with the 2020 data, net federal supplements of non-filing spouses were estimated and included in the tables. For reference year 2020, a One-time tax-free payment for GIS/Allowance recipients (COVID benefit) is included.

Is income received or earned from the rental of property, less related costs and expenses. Included in “Other income”.

Is net self-employment income from business, professional, commission, farming and fishing (T1 lines 135, 137, 139, 141 and 143), also includes Tax Exempted Net Self-Employment Income for Status Indians.

Since 1997, the New Brunswick Child Tax Benefit (NBCTB) is a non-taxable amount paid monthly to qualifying families with children under the age of 18. The New Brunswick Working Income Supplement (NBWIS) is an additional benefit paid to qualifying families with earned income who have children under the age of 18. Benefits are combined with the CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

This credit is a non-taxable amount paid to help offset the increase in the sales tax for households with low and modest incomes. Starting in October 2016, eligible families will receive quarterly payments intended to help offset the increase in the provincial portion of the harmonized sales tax credit. The first payment will include a retroactive amount for July 2016.

Is a one-time payment of $100 made in 2007 to residents of New Brunswick to help low-income families cope with high electricity and energy prices. Included in Provincial refundable tax credits/Family benefits in the statistical tables of 2007 only.

Included in 2005, this credit is a refundable credit available to assist low-income seniors in New Brunswick. The government offers a $400.00 annual benefit to qualifying applicants. As of 2018, changes in how this provincial refundable tax credit aimed at seniors is tabulated could affect statistics for provincial refundable tax credits in New Brunswick.

Beginning in 1999, the Newfoundland and Labrador Child Benefit (NLCB) is a non-taxable amount paid monthly to help low-income families with the cost of raising children under the age of 18. The Mother Baby Nutrition Supplement (MBNS) is an additional benefit paid to qualifying families who have children under the age of one. In addition, The Mother Child Benefit Supplement (MCBS) is a one-time payment made at the time of birth for each child. In 2008 the Newfoundland and Labrador introduced two additional parental benefits known as Progressive Family Growth Benefit (PFGB) and the Parental Support Benefit (PSB). Starting in 2011, there is a new, non-refundable, Child Care Credit amount equal to child care expenses currently deductible from income. Benefits are combined with the CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

In 1998, Newfoundland and Labrador introduced a supplementary provincial HST credit for its residents. Eligibility for the Newfoundland and Labrador credit was identical to federal GST credit requirements, and application for the Newfoundland and Labrador HST credit was automatic if one applied for federal GST credit and was a resident in Newfoundland and Labrador. This credit had been included in the statistical tables from 2005 to 2016.

From 2007 to 2016, the Newfoundland and Labrador Home Heating Rebate was an amount available to individuals and families with a household income of $30,000 or less regardless of whether they heat their homes by home heating fuel, electricity or wood. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

This refundable tax credit provides a non-taxable amount paid quarterly to low-income individuals, families, seniors, and persons with disabilities to help reduce the impact of additional tax measures. It is calculated based on your family situation and your adjusted family net income. Effective July 2016, this amount is combined with the quarterly payments of the federal GST credit.

This refundable tax credit is intended to help low income pregnant mothers and families with children under the age of one with the cost of extra food during pregnancy and infancy. It is a monthly financial benefit which was introduced in 2002. The applicant must be a permanent resident of Newfoundland and Labrador.

Since 2007, and in addition to those who are eligible for the Mother Baby Nutrition Supplement, mothers of newborn babies are receiving a refundable tax credit of $90 at the time of the birth of their child.

From 2008 to 2016 it was a monthly benefit available to residents of the province of Newfoundland and Labrador for the 12 months after the child’s birth or the 12 months after the adopted child is placed in the home.

From 2008n to 2016, the Progressive Family Growth Benefit was a refundable tax credit that provides a $1,000 lump sum payment to residents of the province who give birth to a baby or have a child placed with them for adoption.

The Newfoundland Seniors' Benefit (NSB) was announced in Newfoundland & Labrador’s 1999 budget. It is a supplement to the HST credit.

If the tax filer and/or the tax filer’s partner were 65 or older at any time in the year, and they have applied for GST credit on their federal return, they may receive a payment per year. To receive the credit, the tax filer/or the tax filer’s partner has to apply for the GST/HST credit. Benefits are then combined with the October payment of the federal GST/HST credit.

See Persons not in Census Families

Is income that is zero or greater.

Non-taxable income refers to the amounts included in a tax filer's income when applying for refundable tax credits, but not included in the calculation of taxable income; these amounts include workers' compensation benefits payments, net federal supplements received (Guaranteed Income Supplements and/or Spouse's Allowance), and social assistance benefits payments. Beginning with the 1994 data, information is available separately for net federal supplements, workers' compensation benefits and social assistance benefits. Provincial tax credits are a refundable credit paid to individuals by the province in which he or she resided as of December 31 of the taxation year. See also Provincial refundable tax credits.

Beginning in July 1998, the Northwest Territories Child Benefit (NWTCB) is a non-taxable amount paid monthly to qualifying families with children under age 18. The Territorial Worker's Supplement, part of the NWTCB program, is an additional benefit paid to qualifying families with working income who have children under age 18. Benefits are combined with the CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

The Northwest Territories Cost of Living Offset (COLO) was introduced in 2019 to provide a non-taxable amount paid to individuals and families to help offset the cost of the Northwest Territories carbon tax. The program provides an annual credit for an individual, a spouse or common-law partner, and for each child under 18 years of age. The credit is not subject to a benefit reduction based on income. The COLO is administered by the CRA and combined with the quarterly payments of the federal GST/HST credit.

Included in 2000, this refundable tax credit is available only to residents of the N.W.T. on December 31 of the taxation year. It is not available to trusts or estates and is based on an adjusted net income. Accordingly, although there is no age limitation on claiming the credit, the recipient must have income to be entitled to basic credit and does not take any account of spousal income; each taxpayer computes it based on his or her income alone, regardless of marital status.

The Cost of living tax credit is supplemented by the additional refundable credit “Supplement of Cost of living Tax credit”, which is not based on income, but is only available N.W.T. residents 18 years of age or over on the last day of the taxation year. The recipient does not have to declare income for the year to obtain the supplement. However, if there was an income, the supplement is reduced by the basic refundable cost of living credit of the tax filer and its spouse or common-law partner (if any), so the cost of living credit and the supplement cannot double up. Unlike the basic credit, which is claimed by each spouse/partner independently, one of the spouses must claim the supplement for both. Since the supplement is refundable and not income-tested, it does not matter to household income which spouse or partner makes the claim. This supplement was added in 2002.

Beginning in 2010, with the Harmonized Sales Tax (HST) increase, households with low and modest incomes will receive a quarterly tax credit to offset the restoration of the Harmonized Sales Tax. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Beginning in October 1998, but retro-active to July 1998, the Nova Scotia Child Benefit (NSCB) is a non-taxable amount paid monthly to help low- and modest-income families with the costs of raising children under the age of 18. Benefits are combined with the CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Beginning in 2007, this credit is made to residents of Nova Scotia who have been volunteer firefighters for a minimum of six months in the calendar year. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Beginning in 2010, the Poverty Reduction Credit provides tax-free payments to help about 15,000 low-income residents who are in receipt of social assistance benefits. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Is a one-time payment of $155 made in 2003 to residents of Nova Scotia who paid $1 or more in provincial income tax. The refund is part of the government’s commitment to lower taxes in the province. Included in 2003 data only.

Beginning in July 1998, the Nunavut Child Benefit (NUCB) is a non-taxable amount paid monthly to qualifying families with children under age 18. The Territorial Worker's Supplement, part of the NUCB program, is an additional benefit paid to qualifying families with working income who have children under age 18. Benefits are combined with the CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Included in 2000, after Nunavut was carved out of the Northwest Territories, it inherited this unique refundable cost of living credit for residents of Nunavut who qualify. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Beginning in 2008, the Volunteer Fire Fighter tax credit is allowed to residents of Nunavut who were volunteer fire fighter for a minimum of six months during the year. Included in Provincial refundable tax credits/Family benefits in the statistical tables for reference years 2008 to 2011.

Is part of the Old Age Security program, a federal government program that guarantees a degree of financial security to Canadian seniors. All persons in Canada aged 65 or older, who are Canadian citizens or legal residents, may qualify for a full OAS pension, depending on their years of residence in Canada after reaching age 18. Old Age Security benefits include all benefits reported for the reference year, excluding Guaranteed Income Supplements and Spouse’s Allowance benefits; see also "Net Federal Supplements" and "Non-Taxable Income/Provincial (refundable) Tax Credits". Starting with the 1994 data, OAS income of non-filing spouses was estimated and included in the tables. For reference year 2020, the One-time tax-free payment for OAS recipients (COVID benefit) is included. For reference year 2021, the one-time taxable payments to older seniors was also included.

From 2010 to 2016, the Province of Ontario to assist residents with the cost of registering their children (under the age of 19) in eligible activities as defined by the Province. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Effective in July 2007, the Ontario Child Benefit is integrating its Ontario Child Care Supplement program with its basic social assistance benefits for children. It is intended to be completely integrated with the federal child tax benefit program. Benefits are combined with the CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

The Ontario Childcare Access and Relief from Expenses tax credit (CARE) was introduced in 2019 for low-income and middle-income families with childcare expenses. The tax credit rate is a maximum of 75 percent, dependent upon family adjusted income, with the credit eliminated at a family adjusted income of $150,000. Families could receive up to $6,000 per child under 7 years of age, up to $3,750 per child between the ages of 7 and 16, and up to $8,250 per child with a severe disability. The CARE credit is in addition to the existing Child Care Expense Deduction (CCED).

Included in 1998, the Ontario Child Care Supplement for Working Families (OCCSWF) is a tax-free monthly payment to help with the cost of raising children under the age of seven. Benefits are combined with the Canadian Child Tax Benefit (CCTB) into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables. This credit was completely integrated into the Ontario Child Benefit in 2014.

Introduced in 2010, the Ontario Energy and Property Tax Credit helps low- to moderate-income individuals 18 years of age and older, and families, with the sales tax they pay on energy and with property taxes. Included in provincial refundable tax credits/Family Benefits in the statistical tables. It became part of the Ontario Trillium Benefit in 2012.

Starting in 2012, the Ontario Guaranteed Annual Income System (GAINS) ensures a guaranteed minimum income for Ontario seniors by providing monthly payments to qualifying pensioners. The monthly GAINS payments are on top of the federal Old Age Security (OAS) pension and the Guaranteed Income Supplement (GIS) payments received. As of 2018, changes in how this provincial refundable tax credit aimed at seniors is tabulated could affect statistics for provincial refundable tax credits in Ontario. In reference year 2020, the Ontario GAINS Covid Enhancement was included.

From 2012 to 2016, the Healthy Homes Renovation Tax Credit was a permanent, refundable personal income tax credit for seniors, and family members who live with them, to help with the costs of improving safety and accessibility in their home.

Was a one-time payment of $120 made in 2006 to lower-income residents of Ontario to assist them with the rising cost of electricity. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Starting in 1986 and ending in 2009, the Ontario Homeowner’s property Tax and Sales Tax credit helps low- to moderate-income Ontarians who were 16 years of age and older (if the individual was under 19 and lived with someone who received Federal Child benefits payments for them, they were not eligible) with property taxes and the sales tax they pay. Included in provincial refundable tax credits/Family Benefits in the statistical tables. After 2009 it was separated and replaced by the Ontario Energy and Property Tax Credit and the Ontario Sales Tax Credit.

Beginning in 2010, the Province of Ontario introduced the Northern Ontario Energy Credit for residents of these Northern Ontario districts: Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay or Timiskaming who pay rent or property tax on their principle residents and who apply for the credit.

Included in Provincial refundable tax credits/Family benefits in the statistical tables and as of 2012 is part of the Ontario Trillium Benefit.

Introduced in 2010, the Ontario Sales Tax Credit helps low- to moderate-income individuals, 19 years of age and older, and families, with the sales tax they pay. Included in provincial refundable tax credits/Family Benefits in the statistical tables. As of 2012 it is part of the Ontario Trillium Benefit.

Beginning in 2008, this grant is an annual amount provided to help offset property taxes for seniors with low and moderate incomes who own their own homes. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Introduced in 2010, this benefit provides three payments to families and single people to help with the transition to the HST. Families (including single parents) can receive up to $1,000 in total. If the person is single, he or she can get up to $300 in total. The first benefit payment and the second benefit payment were paid in June and December 2010. The final benefit payment was paid in June 2011. Included in provincial refundable tax credits/Family Benefits in the statistical tables.

Effective 2012, the Ontario Trillium Benefit helps people pay for energy costs, and provides relief for sales and property tax. It includes the following:

• Ontario Sales Tax Credit
• Ontario Energy and Property Tax Credit
• Northern Ontario Tax Credit

Added in 2010. Initially only included the Working Income Tax Benefit (WITB). From 2015 to 2016, this also included the Children’s Fitness Tax Credit. The Eligible Educator School Supply Tax Credit was included since 2016, while both the Refundable Medical Expense Supplement and Climate Action Incentive (for select provinces) have been included in 2018. In 2019, the Canada Workers Benefit replaced the Working Income Tax Benefit (WITB). Starting in 2020 the Canada Training Credot (CTC) and the Canadian Journalism Labour Tax credit were included. Starting in 2021, the category “other refundable tax credit” was included.
The following COVID-19 - Government income support programs and benefits have been included:

• Canada Emergency Recovery Benefit (in 2020 and 2021)
• Canada Emergency Student Benefit (in 2020 and 2021)
• Net Canada Recovery Benefit - CRB less repayments (in 2020 and 2021)
• Canada Recovery Caregiver Benefit (in 2020 and 2021)
• Canada Recovery Sickness Benefit (in 2020 and 2021)
• One-time payment for disabled individuals and parents of disabled children (in 2020)
• Other taxable Provincial/Territorial COVID-19 financial assistance payments (in 2020 and 2021)

Includes net rental income, alimony, income from a limited partnership, 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. Beginning with the 1992 data, this variable also includes the imputed income of imputed spouses, as derived from the tax return of the filing spouse. Beginning with the 2008 data, this variable also includes the registered disability savings plan income. See also "Total income". This definition of other income is used when all other standard sources of income are displayed in the data table.

In 2021, this credit corresponds to return fuel charges to famers in Ontario, Manitoba, Saskatchewan and Alberta. The purpose of this credit is to return a portion of the fuel charge proceeds from the federal carbon pollution pricing system directly to farming businesses in provinces listed above and that do not currently have a system that meets the federal requirements. Eligible tax filers are self-employed farmers or members of a partnership operating a farming buisiness with establishment in select provinces. This credit is based on gross farming expenses. In 2022, this credit was renamed “Return of fuel charge proceeds to farmers tax credit".

Is a person for whom we have identified one or more children living at the same address. See also "Census families" and “Children”.

Is the count of a given population of an area with labour income expressed as a percentage of the total for that same population in that same area.

This statistic is available in the individual table which deals with the updated census family after-tax low income measure (CFLIM-AT). The percentage of people in low income provides an idea of the size of the low-income population and of the evolution of the low-income situation over time. It corresponds to the ratio of the number of individuals with an adjusted family after-tax income below the CFLIM-AT threshold to the total number of individuals in the population for a specific geographical area.

Previously Non-Family Persons
Is an individual who is not part of a census family – couple family or a lone-parent family. These persons may live with their married children or with their children who have children of their own (e.g., grandparent). They may be living with a family to whom they are related (e.g., sibling, cousin) or unrelated (e.g., lodger, roommate). They may also be living alone or with other persons not in census families. See also "Census families".

Pooled registered pension plan is an accessible retirement savings option for individuals, including self-employed individuals. PRPP contributions made by an employer are not a taxable benefit to the tax filer, but they do reduce the tax filer’s RRSP/PRPP deduction room.

Introduced in 2013, this credit is a non-taxable refundable payment to help low-income individuals and families offset the impact of the sales taxes they pay.

Beginning in 2012, this credit is available for residents of Prince Edward Island who have been volunteer firefighter in the calendar year.

Include pension benefits (superannuation and private pensions) other than Old Age Security pension benefits and Canada/Quebec Pension Plan benefits.

Unlike non-refundable tax credits, these amounts are paid to the tax filer, regardless of tax liability. Included below are the refundable provincial tax credits received by tax filers:

Alberta:

• Alberta Family Employment Tax Credit since 1997
• Alberta Resource Rebate for 2006 only
• Alberta Child Benefit since August 2016
• Alberta Seniors Benefit since 2015 (as of 2018 only amounts not already included in social assistance benefits were added to provincial refundable tax credits)
• Alberta Climate Leadership Adjustment Rebate from  2017 to July 2019

British Columbia:

• British Columbia Sales Tax Credit from 1994 to 2009 and reintroduced in 2013
• British Columbia Harmonized Sales Tax (HST) Credit from 2010 to January 2013
• British Columbia Senior's Home Renovation Tax Credit from 2012
• British Columbia low Income Climate Action Tax Credit from 2008
• British Columbia Climate Action Dividend for 2008 only
• British Columbia Family Bonus since 1996 (reduced to 0 since 2015)
• British Columbia Earned Income Benefit since 1996 (reduced to 0 since 2015)
• British Columbia Seniors' Supplement since 2005 (as of 2021 only amounts not already included in social assistance benefits were added to provincial refundable tax credit)
• British Columbia Early Child Tax Benefit since 2015
• BC Emergency Benefit for Workers (reference year 2020 only)
• BC Seniors supplement Covid enhancement (reference year 2020 and 2021)
• BC One-time climate action tax credit increase (reference year 2020 only)
• BC recovery benefit (reference year 2021 only)

Prince Edward Island:

• Prince Edward Island Volunteer Firefighter Tax Credit since 2012
• Prince Edward Island Sales Tax Credit since 2013

Manitoba:

• Manitoba Homeowner School Tax Credit since 2001
• Manitoba Advance Tuition Tax Rebate since 2010
• Manitoba Education Property Tax Credit since 2001
• Manitoba Child Benefit since 2008
• Manitoba 55 plus Program since 2012 (as of 2018 only amounts not included in social assistance benefits were added to provincial refundable tax credits)
• Manitoba Personal Tax Credit since 2006
• Manitoba Seniors Economic Recovery Credit (reference year 2020 only)

New Brunswick:

• New Brunswick Child Tax Benefit (and Working Income Supplement) since 1997
• New Brunswick Low-income Senior's benefit since 2005 (as of 2018 only amounts not already included in social assistance benefits were added to provincial refundable tax credits)
• Home Energy Assistance Program for 2007 only
• New Brunswick Home Energy Assistance Program since 2015
• New Brunswick School Supplement since 2013
• New Brunswick Seniors Home Renovation Tax Credit since 2016
• New Brunswick Harmonized Sales Tax (HST) Credit since July 2016

Nova Scotia:

• Nova Scotia Poverty Reduction Tax Credit since 2010
• Volunteer firefighter & Ground Search & Rescue tax credit since 2007
• Nova Scotia Affordable Living Tax Credit since 2010
• Nova Scotia Child Benefit since 1998
• Nova Scotia one-time payment Taxpayer Refund Program for 2003 only

Nunavut:

• Volunteer firefighter credit from 2008 to 2011
• Nunavut Cost of living tax credit since 2000
• Nunavut Child Benefit and Workers Supplement since 1999

Ontario:

• Ontario Homeowners's property tax and sales tax credit from 1986 to 2009
• Ontario Healthy Home Renovation Tax Credit from 2012 to 2016
• Ontario Energy and Property Tax Credit (for 2010 and 2011)
• Ontario Child Activity Tax Credit from 2010 to 2016
• Ontario Sales Tax Credit for 2010 and 2011
• Northern Ontario Energy Credit (for 2010 and 2011)
• Ontario Guaranteed Annual Income System (GAINS) since 2012 (as of 2018 only amounts not already included in social assistance benefits were added to provincial refundable tax credits)
• Ontario Child Benefit since 2007
• Ontario Sales Tax Transition Credit (for 2010 and 2011 only)
• Ontario Trillium Benefit – Includes the Northern Ontario Energy credit, the Ontario Energy and Property Tax Credit, and the Ontario Sales Tax Credit, since 2012
• Senior Homeowners Property Tax Grant since 2008
• Ontario Child Care Supplement for Working Families from 1998 to 2014
• Ontario Home Electricity Relief for 2006 only
• The Childcare Access and Relief from Expenses Tax Credit introduced in 2019
• Ontario Support for Families for reference year 2020 only
• Ontario GAINS Covid Enhancement for reference year 2020 only
• Ontario support for learners for reference year 2021 only
• Ontario COVID-19 Child benefit for reference year 2021 only

Quebec:

• Quebec Family allowances (from 1994 to 1997) replaced by the Quebec Family credits
• Individuals Living in Northern villages Tax Credit from 2007 to 2010
• Solidarity Tax Credit – Includes the Québec Sales Tax Credit, Property Tax Rebate and the northern villages tax credit, since 2011
• Quebec Sales Tax Credit (TVQ) from 2003 to 2010
• Quebec Child Assistance Payments since 2005
• Quebec Family credits (from 1997 to 2004) replaced by the Quebec Child Assistance Payments
• Quebec Supplement for Handicapped Children since 2017
• Quebec Additional supplement for the purchase of school supplies since 2017

Saskatchewan:

• Saskatchewan Sales Tax Credit from 2000 to 2008
• Saskatchewan Low-Income Tax Credit since 2008
• Saskatchewan Child Benefit from 1998 to 2008
• Active Families Benefit from 2010 to 2015
• Graduate Retention Program tuition Rebate from 2008 to 2014
• The Saskatchewan Seniors Income Plan since 2015 (as of 2018 only amounts not already included in social assistance benefits were added to provincial refundable tax credits)

Newfoundland & Labrador:

• Newfoundland & Labrador Harmonized Sales Tax (HST) Credit from 2005 to 2016
• Newfoundland and Labrador Income Supplement (NLIS replaced the NL HST credit starting in July 2016)
• Newfoundland & Labrador Seniors' Benefit since 1999
• Newfoundland & Labrador Parental Support Benefit from 2008 to 2016
• Newfoundland & Labrador Child Benefit since 1999
• Newfoundland & Labrador Progressive Family Growth Benefit from 2008 to 2016
• Newfoundland & Labrador Home Heating Rebate Program since 2007, repealed April 2016
• Newfoundland & Labrador Mother Child supplement since 2007
• Newfoundland & Labrador Mother Baby Nutrition Supplement (Included in the Newfoundland & Labrador Child Benefit credit since 2002)
• Newfoundland and Labrador Income Supplement since July 2016
• Newfoundland and Labrador Supplemental Child Care Credit since 2011

Northwest Territories:

• Cost of living Tax Credit since 2000
• Northwest Territories Child Benefit since 1998
• Supplement of Cost of living Tax Credit since 2002
• Northwest Territories Cost of Living Offset introduced in 2019

Yukon:

• Yukon First Nations Income Tax Credit since 2008
• Yukon Low Income Family Tax Credit for 2011 only
• Yukon Child Benefit since 1999
• Yukon Children’s Fitness tax credit since 2015
• Yukon Government Carbon Price Rebate introduced in 2019

For some of these programs, estimates are created according to modelled information. These models are reviewed periodically and adjustments may be introduced as new information becomes available.

Starting with the 2018 T1FF data, certain provincial refundable tax credits for seniors are being tabulated differently. Provincial refundable tax credits for which a T5007 slip has been issued will now be tabulated with social assistance. This refinement minimizes the chance of overestimating amounts for these programs. Due to this adjustment, decreases in provincial refundable tax credits for 2018 can be observed for some seniors in New Brunswick, Ontario, Manitoba, Saskatchewan, and Alberta, and for 2021 in British Columbia.

For reference year 2020 and 2021, some of the COVID-19 benefits provided by provincial governments were not included due to the limitations of the data source.

The Quebec abatement reduces the federal income tax payable by Quebec residents. Residents and persons operating a business in Quebec are allowed 16.5% abatement from the federal tax.

The Quebec government announced on November 21, 2017, that it would be expanding the refundable child assistance payment to provide an annual $100 (per school-aged child) payment for the purchase of school supplies.

Previously Quebec Family Benefit

The Régie des rentes du Québec administers the child assistance payment program that is part of Québec's family policy. This program provides for the payment of a family allowance intended to cover the basic needs of children under age 18 in low-income families. This payment adds to the Federal Child Benefits paid by the federal government. In 2005, the Child Assistance Payment program replaced the Quebec Family Allowance which was in place from 1994 to 2004. Available starting with 1994 data. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Previously Quebec Family Allowance plan

In September 1997, the Act respecting family assistance allowances was repealed and replaced with the Act respecting family benefits. A number of changes were made: previously universal, the family allowance now varied with family income (selective allowance); the allowance for newborn children and the allowance for young children were abolished. However, entitlements under the Act respecting family assistance allowances were maintained for children born on or before September 30, 1997.

The new family allowance was based on family status, number of children, and net family income for the previous year. The amount was set for a 12-month period starting on July 1. This benefit was replaced with the child assistance payment in 2005.

In January 1974, a new program known as the Régime des allocations familiales du Québec (Quebec family allowance plan) came into effect. It replaced the school allowance of 1961 and the family allowance of 1967. Under the plan, a monthly allowance was paid to the mother of any unmarried child under 18 who was deemed to have his or her principal residence in Quebec. In 1979, the implementation of a provision of the Act respecting the consolidation of the statutes and regulations changed the name of the Régime des allocations familiales du Québec, which became the Loi sur les allocations familiales (Family allowance act).

This credit was added to the 1994 reference year and was replaced by the Quebec Family Benefits in 1997, which was then replaced by the Quebec Child Assistance Payment (2005).

Beginning in 2007, this credit is for residents of a northern village as defined by the Quebec Government. It consists of a monthly payment for each of the spouses plus an additional amount per month for each dependant child. Included in Provincial refundable tax credits/Family benefits in the statistical tables. As of 2011 it is part of the Quebec Solidarity Tax Credit.

The Québec Parental Insurance Plan (QPIP) provides for the payment of benefits to eligible workers, who take a maternity, paternity, parental or adoption leave. The QPIP is an income-replacement plan, which means that a person must have received work income to qualify for benefits. Included since 2006.

This property tax refund was paid to residents of Québec on December 31 of the taxation year and who were the owner, tenant or subtenant of an eligible dwelling where the tax filer was living on December 31. The property taxes used for the credit include the school taxes and municipal taxes applicable to the dwelling, minus any portion of the taxes that is refundable in any manner whatsoever. This tax credit could not be included in the released data since the information was available only using the data from the provincial Quebec tax form. However, it was replaced by the housing component of the solidarity tax credit, which was introduced in 2011.

Beginning in 2003, the Province of Quebec instituted The Sales Tax Credit to assist low income residents who pay the Quebec Sales Tax. Included in Provincial refundable tax credits/Family benefits in the statistical tables. As of 2011 it is part of the Quebec Solidarity Tax Credit.

On July 1, 2011, the solidarity tax credit took effect, thereby replacing the QST credit, the property tax refund and the credit for individuals living in northern villages. Included in provincial refundable tax credits/Family Benefits in the statistical tables.

This supplement is granted to individuals who are primarily responsible for the care and education of a handicapped child with whom they ordinarily live. To be considered eligible, the child must be under 18 and have an impairment or a developmental disorder which considerably restricts his or her daily activities. Introduced in 2005 by the Quebec government, it is only in 2017 that the supplement has been included in the T1FF.

The Federal refundable medical expense supplement is available to low income individuals who have paid medical expenses, or disability supports expenses. The refundable medical expense supplement is included in Other Government Transfers in the statistical tables

Beginning in 2008, the RDSP is for individuals for whom a valid disability certificate has been filed. Contributions can be made by the beneficiary or by qualified persons legally authorized to act for the beneficiary. The contributions are not deductible but the income earned is not taxable as long as it remains into the plan. Contributions are subject to a lifetime limit of $200,000; they will be matched in some degree by government contributions. Included in Other income in the statistical tables.

A registered pension plan (RPP) contribution may be deducted from the tax filer's total income. An RPP is an employee's pension plan, approved by the Canada Revenue Agency, under which funds are set aside by an employer and employee to provide periodic payments to employees upon their retirement. Only the amount the tax filer contributes to a RPP may be deducted from income. Deduction amounts for tax filers are based on what is reported in box 20 (RPP contributions) of their T4 slips, box 032 (RPP contributions – Past service) from their T4A slips, or from their union or RPP receipts.

Is any money withdrawn from a RRSP, either as a lump sum or as a periodic payment. Included in this amount are withdrawals and monies from RRSP annuities. Note that monies from a Registered Retirement Income Fund (RRIF) may be reported on line 115 (other pensions or superannuation) if the recipient is 65 years of age or older; otherwise, monies from a RRIF are reported on line 130 (other income). Information on RRSP income is available starting with the 1994 data. Starting in 1999, only RRSP income of persons aged 65 years or older is included.

Beginning in 2009, the Province of Saskatchewan provides a refundable tax credit for eligible expenses for children for cultural, recreational, or sports activities.

Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Beginning in July 1998, the Saskatchewan Child Benefit (SCB) is a non-taxable amount paid monthly to help lower-income families with the cost of raising children under age of 18. Benefits are combined with the CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables. This program was terminated in 2008.

The Graduate Retention Program rewards students in Saskatchewan by providing a refund up to $20,000 of fees paid by eligible graduates who live in Saskatchewan and who file a Saskatchewan income tax return. The Graduate Retention Program became effective January 1, 2008. Included in provincial refundable tax credits/Family Benefits in the statistical tables.

The Government replaced and enhanced the provincial Sales Tax Credit with a new Low-Income Tax Credit, effective October 2008, to reduce the taxes of lower income provincial residents. The credit is fully refundable, meaning that a person does not have to pay income tax in order to receive the benefits. A recipient must file an income tax return as a resident of Saskatchewan and meet income and family criteria to be eligible for benefits. The first payment was made in January 2009. Included in provincial refundable tax credits/Family Benefits in the statistical tables.

Introduced in 2000 and ended in 2008, this credit is aimed at offsetting the effects of sales tax on lower income earners in Saskatchewan. It is a program designed to improve the fairness of the provincial sales tax for low-income Saskatchewan residents. Eligibility for the Saskatchewan Sales Tax credit is identical to federal GST credit requirements, and application for the SSTC credit is automatic if you apply for federal GST credit and are resident in Saskatchewan as of December 31 of the base year. The SSTC credit is combined with the payment of the federal GST/HST credit and paid in full. Included in Provincial refundable tax credits/Family benefits in the statistical tables. It has been replaced by the Saskatchewan Low-Income Tax Credit.

The Saskatchewan Seniors Income Plan (SKSIP) provides senior citizens with additional financial assistance required to meet basic needs. A monthly income supplement, the plan is intended for seniors who have little or no income other than the federal Old Age Security pension and Guaranteed Income Supplement. It was introduced in T1FF for reference year 2015. As of 2018, changes in how this provincial refundable tax credit aimed at seniors is tabulated could affect statistics for provincial refundable tax credits in Saskatchewan.

Is defined, in couple families, as only one of the partners having employment income greater than zero or, in lone-parent families, as the parent with employment income greater than zero.

Includes payments made in the year on the basis of a means, needs or income test (whether made by an organized charity or under a government program). The value is reported on line 145 of the personal income tax return. Available only since 1994; previously included in "Non-taxable income".

Is either partner in a couple family.

Are intentionally omitted because they breach confidentiality. All data counts under a certain number are suppressed along with the corresponding income amounts. If the count for one cell or component is suppressed, then corresponding income aggregates in another cell are also suppressed to avoid disclosure by subtraction (called residual disclosure). See the section on Confidentiality.

Indian registered, or eligible to be registered, under the Indian Act, that earns tax-exempt employment income (wages, salaries and commissions) on a reserve in Canada. Included in Labour Income – employment income in the statistical tables starting in 1999.

Includes tax-exempt Employment insurance maternity or parental benefits and Provincial parental insurance plan (PPIP) benefits received by the tax filer under the Indian act. These benefits are provided based on the rules in place for the Employment Insurance Program. Included in Employment Insurance in the statistical tables starting in 2019.

Previously Net Self-Employment Income Tax exempted for Status Indian
Indian registered, or eligible to be registered, under the Indian Act, that earns tax-exempt, self-employed income on a reserve in Canada. Included in Labour Income – self-employment in the statistical tables starting in 2010.

Includes Income exempt of taxes for registered Indian under the Indian act excluding employment income, net self-employment income and employment insurance maternity and parental benefits and Provincial parental insurance plan (PPIP). It is net of any deductions that may apply. Other Indian tax-exempt income may include CPP/QPP benefits, other pension and superannuation, employment insurance and other benefits from box 18 of T4(E) slip, interests and dividends and other investment income, net rental income or losses, social assistance payments received from a First Nation/band council. Included in Other Income in the statistical tables starting in 2019.

Most tax filers are people who filed a tax return for the reference year and were alive at the end of the year. Starting with the 1993 tax year, those tax filers who died within the tax year and who had a non-filing spouse had their income and their filing status attributed to the surviving spouse.

Note: this variable was revised over the years, as reflected in the comments below; data users who plan to compare current data to data from previous years should bear in mind these changes. Also, it should be noted that all income amounts are gross, with the exception of net rental income, net limited partnership income and all forms of net self-employment income.

Income reported by tax filers from any of the following sources:

• Employment income
  • Wages/Salaries/Commissions
  • Other Employment Income as reported on line 104 of the tax form (tips, gratuities, royalties, etc.)
  • Net Self-Employment Income
  • Tax Exempted Employment Income for Status Indians (Wages/Salaries/Commissions) (new in 1999)
  • Tax Exempted Net Self-Employment Income for Status Indians (since 2010)
• Dividend and interest Income
  • Interest and other investment income
  • Dividend income
• Government Transfers
  • Employment Insurance (EI) benefits
    • Unemployment Insurance/ Employment Insurance (EI) benefits since 1982
    • Quebec Parental Insurance Plan since 2006
    • Tax Exempted Maternityand Parental Benefits, and Provincial Parental Insurance Plan Benefits for Status Indians (since 2019)
  • Pension Income
    • Old Age Security since 1982
      • One-time tax-free payment for OAS recipients (reference year 2020 only)
      • One-time taxable payment for older seniors (reference year 2021 only)
    • Net Federal Supplements (previously included in other income, shown separately since 1994 even though the value is available starting in 1992)
      • Guaranteed Income Supplement created in 1967 and Spousal Allowance created in 1975, available since 1994
      • Spousal Allowance included in Net Federal Supplements since 1992; previously included in non-taxable income
      • One-time tax-free payment for GIS/Allowance recipients (reference year 2020 only)
    • Canada and Quebec Pension plans benefits, since 1982
  • Federal Child Benefits
    • Family Allowance program up to 1992
    • Child Tax Credit up to 1992
    • Canada Child Tax Benefit starting (from 1993 to June 2016)
    • Universal Child Care Benefit since (from 2006 to June of 2016; includes some retroactive amounts after 2016))
    • Canadian Child Benefit starting in July 2016
    • One-time CCB COVID payment (reference year 2020 only)
  • Federal Tax, Goods and Services Tax, Harmonized Sales Tax
    • Federal Sales Tax Credit (from 1988 to 1990)
    • Goods and Services Tax (GST) credit from 1990 to 1996
    • Harmonized Sales Tax (HST) credit since 1997
    • One-time GST Credit COVID payment (reference year 2020 only)
  • Workers’ Compensation Benefits (included in other income prior to 1992 and shown separately since 1994 even though the value is available starting in 1992)
  • Social Assistance Benefits (included in other income prior to 1992 and shown separately since 1994 even though the value is available starting in 1992)
  • Provincial Refundable Tax Credits/Family Benefits – for a complete list please see the “Provincial Refundable Tax Credits/Family Benefits” section.
  • Other Government Transfers
    • Working Income Tax Benefit (started in 2007 depending on the province or territory; included in statistical tables from 2010 to 2018; replaced with the Canada Workers Benefit in 2019)
    • Children’s Fitness Tax Credit (from 2015 and 2016)
    • Eligible Educator School Supply Tax Credit (starting in 2016)
    • Refundable medical expense supplement (included as of 2018)
    • Climate Action Incentive (starting in 2018 for select provinces)
    • Canada Workers Benefit (which replaced the Working Income Tax Benefit) starting in 2019
    • Canada training credit (starting in 2020)
    • Canadian journalism labour tax credit (starting in 2020)
    • Other refundable tax credit (starting in 2021)
    • Canada Emergency Recovery Benefit (for 2020 and 2021)
    • Canada Emergency Student Benefit (for 2020 and 2021)
    • Net Canada Recovery Benefit - CRB less repayments (for 2020 and 2021)
    • Canada Recovery Caregiver Benefit (for 2020 and 2021)
    • Canada Recovery Sickness Benefit (for 2020 and 2021)
    • One-time payment for disabled individuals and parents of disabled children (for 2020)
    • Other taxable Provincial/Territorial COVID-19 financial assistance payments (for 2020 and 2021)
• Private Pensions
• Registered Retirement Savings Plan/ Pooled Registered Pension Plan Income (since 1994; previously in "other income" ; since 1999, only for tax filers 65+)
• Other Income
  • Net limited partnership income
  • Alimony
  • Net rental income
  • Other incomes as reported on line 130 of the tax form (fellowships, bursaries, etc.)
  • Registered Disability Savings Plan (RDSP) Income as reported on line 125 of the tax form (introduced in 2008)
  • Taxable scholarship, fellowship, bursaries, and artists’ project grants (since 2019)
  • Tax Exempted Other Income for Status Indians (since 2019)

Monies not included in income above are: veterans' disability and dependant pensioners' payments, war veterans' allowances, lottery winnings and capital gains.

See Employment Insurance (EI)

Introduced in July 2006, the Universal Child Care Benefit (UCCB) was a taxable benefit of $100 paid monthly for each child under 6 years of age. In July 2015, the amount increased to $160 per month for children under 6, and a UCCB was introduced for children ages 6 to 17 in the amount of $60 per month. The UCCB ended in June 2016, and along with CCTB, was replaced by the Canadian Child Benefit. The UCCB was included in “Federal Child Benefits” in the statistical tables. Some individuals are still receiving retroactive UCCB amounts and these amounts are reported within “Federal Child Benefits” in the statistical tables.

Are areas that have been defined by the data users as the specific area for which they require data. The smallest "building block" for these special areas is the six-character Postal Code. To obtain data, provide us with a list of the Postal Codes for which data are required and we will provide the aggregated data. Also, the user-defined area may be a total of a number of individual standard areas, grouped together for a total, rather than a number of individual areas each with their own total. Of course, the area must satisfy our confidentiality requirements, or no data can be produced. See section on Geography.

Include employment pay and commissions as stated on T4 information slips, training allowances, tips, gratuities and royalties. Starting with the 1999 data, the total of wages, salaries and commissions includes tax-exempt employment income earned on an Indian reserve. Starting with the 2001 data, wage and salary income of non-filing spouses was identified, in some cases, from T4 earnings statements.

Includes any compensation received under Workers' Compensation benefits in respect of an injury, disability or death. This value is reported on line 144 of the personal income tax return. Information on Workers' Compensation benefits is available as a distinct income source starting with the 1994 data; previously included in "Non-taxable Income".

Beginning in 1999, the Yukon Child Benefit (YCB) is a non-taxable amount paid monthly to help low- and modest-income families with the cost of raising children under the age of 18. Benefits are combined with the CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

The Yukon permits a reduction of tax based on income. If living as a couple at the end of the year, only the spouse with the higher income may claim the credit. This credit is included in the Provincial refundable tax credits/Family benefits in the statistical table for 2011 only.

The federal refundable First Nation Abatement is available to individuals residing on specified Yukon First Nation settlement lands. These residents are allowed 75% or 95% (depending on the First Nation) abatement from the federal tax. These amounts become tax allocated to the settlement territory in which the resident lives.

Beginning in 2008, the Yukon First Nations Tax Credit provides that both the Government of Canada and the Government of Yukon will share the field of personal income tax with self-governing Yukon First Nations. It is for individuals residing on the settlement lands of the self-governing First Nations. The transferred amount is referred to as Yukon First Nations Tax that consists of a federal abatement and a Yukon First Nations income tax credit. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Introduced in 2019, the Yukon Government Carbon Price Rebate is a non-taxable amount paid to individuals and families to help offset the cost of the federal carbon pollution pricing levy. The program includes an annual credit for an individual, a spouse or common-law partner, as well for each child under 19 years of age. Outside of Whitehorse, there is an additional remote supplement for an individual, a spouse or common-law partner, and for each eligible child under 19 years of age. The credit is not subject to a benefit reduction based on income. The credit is combined with the quarterly payments of the federal GST/HST credit.