Appendix B 
Individual reconciliations to standard component list, 2005

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Table B.1
Reconciliation of Survey of Labour and Income Dynamics (SLID) to Harmonised Concepts, 2005
Cansim Table 202-0407 Income of individuals, by sex, age group and income source, 2005 constant dollars, annual Published data1,2 Adjustments Comparable data
Provinces Only Harmonised Name
Number of recipients Aggregate income of recipients Aggregate amount Recipients Aggregate amount
(x 1,000) (dollars x 1,000,000) millions $ thousands millions $
Total income 24,872A 844,406A 24,872 844,406 01. Total income
Market income
22,394A 747,773A 22,394 747,773 02. Market income
Earnings
18,393A 640,580A 18,393 640,580 03. Employment income
Wages, salaries and commissions
16,692A 585,081A 16,692 585,081 04. Wages and salaries
Self-employment income
2,837A 55,499C 2,837 55,499 05. Self-employment
Self-employment income, farm
359C 2,497E 359 2,497 06. Net income from farm self-employment
Self-employment income, non-farm
2,518B 53,002C 2,518 53,002 07. Net income from non-farm self-employment
Investment income
8,144A 29,012C 8,144 29,012 09. Investment income
Retirement income
3,368A 58,993B 3,368 58,993 08. Retirement income
Other income
4,190A 19,188C 4,190 19,188 10. Other income
Government transfers
16,247A 96,633A 16,247 96,633 11. Government transfers
Old Age Security (OAS) and Guaranteed Income Supplement (GIS), Spouse's Allowance (SPA)
3,977A 26,558A 3,977 26,558 15. OAS and GIS
Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits
4,782A 28,705A 4,782 28,705 16. Canada Pension Plan and Quebec Pension Plan benefits
Child tax benefits
3,493A 10,153A 3,493 10,153 12. Child benefits
Federal child benefits3
. . 3,381 7,872 13. Federal child benefits
Provincial child benefits3
. . 1,450 2,280 14. Provincial child benefits
Employment Insurance (EI) benefits
2,400A 12,688B 2,400 12,688 17. Employment insurance
Other government transfers4
. . 10,609 20,402 18. Other government transfers
Workers compensation benefits
723B 5,001C 723 5,001 20. Workers compensation benefits
Goods and Services Tax (GST) and Harmonized Sales Tax (HST) credits
9,346A 3,154A 9,346 3,154 19. Goods and Services Tax (GST) and Harmonized Sales Tax (HST) credits
Provincial and territorial tax credits
5,531A 1,758A 5,531 1,758 22. Provincial and territorial tax credits
Social assistance
1,292B 8,616C 1,292 8,616 21. Social assistance
Other government transfers
0 0 . 1,873 23. Military pensions and allowances and miscellaneous transfers
Pensions, World Wars I and II5
... ... +1,584 not applicable
War veterans' allowances5
... ... +289 not applicable
Income tax6
. . 16,588 145,294 24. Income tax
Federal income tax6
. . 16,588 88,943 25. Federal income tax
Provincial income tax6
. . 15,096 56,352 26. Provincial income tax
After-tax income6
. . 24,877 699,112 27. After-tax income
. not available for any reference period
... not applicable
1. This table also shows average income of recipients for each component. Consulted May 3, 2007. In later editions, 2005 data were inflated to be expressed in constant dollars of the most recent year.
2. Data quality indicators are based on the coefficient of variation (CV) and number of observations. Quality indicators indicate the following:
A - Excellent (CV between 0% and 2%);
B - Very good (CV between 2% and 4%);
C - Good (CV between 4% and 8%);
D - Acceptable (CV between 8% and 16%);
E - Use with caution (CV greater than or equal to 16%).
3. Federal child benefits and Provincial child benefits are available from the database but not published separately in standard products.
4. Other government transfers is not resident on the database but is a simple aggregation of variables present.
5. Estimate from System of National Accounts, National Income and Expenditure Accounts internal data.
6. Income tax and after-tax income are not published at the individual level in number of recipients and aggregate income form. Average income tax and average after-tax income are available in other CANSIM tables.

 

Table B.2
Reconciliation of Annual Estimates for Census Families and Individuals (T1 Family File) to Harmonised Concepts Part 1, 2005
Cansim Table 111-0007 Neighbourhood income and demographics, taxfilers and dependents with income, by source of income Published data Adjustments Comparable data
Canada Provinces Only Harmonised name
Number of taxfilers and dependents Amount of income Aggregate amount Recipients Aggregate amount Recipients Aggregate amount
(Dollars) (x 1,000) millions $ thousands millions $ thousands millions $
Total income 23,715,660 851,595,902 +1381 23,7212 850,765 23,654 847,982 01. Total income3
Market income4
. . 21,338 752,542 21,277 750,013 02. Market income
Total employment income
17,553,740 637,652,144 17,5545 637,652 17,495 635,274 03. Employment income
Wages, salaries and commissions
16,098,480 592,640,842 16,098 594,432 16,042 592,120 04. Wages and salaries
+ exempt Aboriginal income6,7
. . +1,791 not applicable
Self-employment
2,684,590 45,011,303 2,6855 45,011 2,679 44,935 05. Self-employment
Farm self-employment income7
. . 3905 1,204 390 1,205 06. Net income from farm self-employment
Non-farm self-employment income7
. . 2,2475 43,807 2,242 43,730 07. Net income from non-farm self-employment
Investment income
7,864,700 35,222,430 8,410 38,931 8,396 38,883 09. Investment income
+ net rental income7
. . +3,466 not applicable
+ limited partnership income7
. . +242 not applicable
Total government transfers
15,487,160 99,062,086 +131 1 15,5022 98,224 15,445 97,969 11. Government transfers3
Employment Insurance
2,296,870 12,317,055 2,297 12,187 2,289 12,134 15. Employment insurance3
- estimate of amounts repaid with income tax filing8
-130 not applicable
Old Age Security (OAS) and net federal supplements
4,088,330 27,965,024 +63 1 4,0972 27,188 4,092 27,152 17. OAS and GIS3
- estimate of amounts repaid with income tax filing8
-839 not applicable
Canada Pension Plan (CPP) and Quebec Pension Plan (QPP)
5,017,190 30,180,437 5,017 30,180 5,010 30,144 16. Canada Pension Plan and Quebec Pension Plan benefits
Child benefits4 . . 3,427 11,251 3,414 11,204 12. Child benefits
Canada Child Tax Benefit
3,393,960 9,107,513 +631 3,4272 9,171 3,414 9,129 13. Federal child benefits
+ provincial child benefits7
. . +2,080 1,148 2,080 1,141 2,075 14. Provincial child benefits
Other government transfers4
. . 9,997 17,416 9,946 17,334 18. Other government transfers
Goods and Services Tax Credit (GST) and Harmonized Sales Tax Credit (HST)
8,510,130 3,059,187 8,510 3,059 8,489 3,051 19. Goods and Services Tax (GST) and Harmonized Sales Tax (HST) credits
Workers' Compensation
655,850 4,570,583 656 4,571 654 4,559 20. Workers compensation benefits
Social Assistance
1,356,750 8,116,220 1,357 8,116 1,349 8,076 21. Social assistance
Provincial Refundable Tax Credits and Family Benefits
6,843,440 3,746,066 +41 6,0252 1,670 5,984 1,647 22. Provincial and territorial tax credits
- provincial child benefits7
. . -2,080 not applicable
item not published in standard table
. . 3,342 56,522 3,338 56,465 08. Retirement income
Private pensions
3,230,740 54,526,994 not applicable
- lump-sum transfers9
. . -365 not applicable
Registered Retirement Savings Plan (RRSP)
415,630 2,595,343 +81 not applicable
- lump-sum transfers9
. . -243 not applicable
Other income
4,983,880 22,536,905 4,026 17,261 4,016 16,908 10. Other income
- net rental income7
. . -3,466 not applicable
- limited partnership income7
. . -242 not applicable
- exempt Aboriginal income6,7
. . -1,791 not applicable
- lump-sum transfers9
. . -1,567 not applicable
. not available for any reference period
... not applicable
1. Adjustments carried out to minimise suppressions were reversed here. In standard tables, RRSP income may not be received by someone under 65, Canada Child Tax Benefits must be received by a parent in a family with children, OAS and net federal supplements may not be received by persons aged less than 60.
2. The reversal of suppression adjustments as described in note 1 also affects the recipient counts.
3. Amounts that were paid but clawed-back at tax time for Employment Insurance benefits and Old Age Security pension amounts based on the individual's net income for the year were subtracted from these aggregates. The number of recipients has not been adjusted.
4. Variable is not available on database but is a simple aggregation of other components.
5. For these employment income components, individuals with net income of zero are considered recipients if they had off-setting positive and negative amounts.
6. Exempt Aboriginal income, originally included in Other income, is reclassified here according to its main component: wages and salaries.
7. This variable is available directly on the database but not published in this Cansim table.
8. Old Age Security payments and certain Employment Insurance benefits must be repaid at tax time at certain income levels.
9. This transfers are really movements between savings vehicles (usually registered plans) and cannot be considered income.

 

Table B.3
Reconciliation of Annual Estimates for Census Families and Individuals (T1 Family File) to Harmonised Concepts Part 2, 2005
Cansim Table 111-0026 Neighbourhood income and demographics, taxfilers and dependents by sex, income tax, deductions and benefits Published data Adjustments Comparable data
Canada Provinces only Harmonised name
Number of taxfilers and dependents Dollar amount claimed on income tax form Aggregate amount Recipients Aggregate amount Recipients Aggregate amount
(x 1,000) millions $ thousands millions $ thousands millions $
Total income1 23,715,660 851,595,902 not applicable
Total income taxes paid 16,290,250 154,372,475 16,290 153,403 16,244 152,974 24. Income tax2,3
Federal taxes
15,983,860 97,827,644 15,9864 93,683 15,940 93,375 25. Federal income tax3
- estimate of amounts repaid with income tax filing5
-969 not applicable
Provincial taxes
14,801,880 59,720,213 14,802 59,720 14,758 59,599 26. Provincial income tax
Quebec abatement
3,837,440 3,175,383 not applicable
After-tax income6
. . 23,733 4,6 697,362 23,667 695,008 27. After-tax income
Capital gains received 2,220,970 33,397,382 not applicable
Employment Insurance premiums 14,573,390 7,089,330 not applicable
Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) premiums 15,433,340 18,172,785 not applicable
Registered pension plan premiums 4,236,170 10,802,601 not applicable
Annual union, professional or like dues 5,413,350 3,008,687 not applicable
Employment Insurance benefits1 2,296,870 12,317,055 not applicable
Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits1 5,017,190 30,180,437 not applicable
. not available for any reference period
... not applicable
1. These amounts were also included in Cansim table 111-0007 reconciled in Table B.2.
2. Amounts that were paid but clawed-back at tax time for Employment Insurance benefits and Old Age Security pension amounts based on the individual's net income for the year were subtracted from Income tax. The number of income taxpayers was not adjusted.
3. The Quebec abatement is deducted from Total income taxes paid and Federal taxes as it is refunded to the individual at tax time.
4. Adjustments carried out to minimise suppressions were reversed here. In standard tables, persons who are not counted in Quebec may not receive the Quebec abatement.
5. Old Age Security payments and certain Employment Insurance benefits must be repaid at tax time at certain income levels.
6. Counts of after-tax income recipients are published in Cansim Table 111-0043 but no aggregate amount information is provided in standard tables.

 

Table B.4
Reconciliation of Census to Harmonised Concepts, 2005
Number Reporting and Aggregate Amount Reported for Each Source of Income (32) and Selected Income, Demographic, Labour Force, Educational and Cultural Characteristics (92) for the Population 15 Years and Over of Canada, Provinces, Territories, 2005 - 20% Sample Data1 Published data Adjustments Comparable data
Canada Provinces Only Harmonised Name
units vary by line Aggregate amount Recipients Aggregate amount Recipients Aggregate amount
millions $ thousands millions $ thousands millions $
Total - With income 24,423,165 24,423 866,977 24,353 864,163 01. Total income
Aggregate income $'000 866,977,494 not applicable
With market income
21,850,130 21,850 771,161 21,788 768,573 02. Market income
Aggregate market income $'000
771,160,974 not applicable
With employment income
18,201,265 18,201 658,216 18,142 658,064 03. Employment income
Aggregate employment income $'000
660,719,643 not applicable
With wages and salaries
16,758,420 16,758 611,059 16,702 611,059 04. Wages and salaries
Aggregate wages and salaries $'000
613,393,241 not applicable
With self-employment income
2,658,860 2,659 47,157 2,653 47,005 05. Self-employment
Aggregate self-employment income $'000
47,326,336 not applicable
Farm self-employment income2
. 409 2,133 409 2,120 06. Net income from farm self-employment
Non-farm self-employment income2
. 2,308 45,023 2,303 44,885 07. Net income from non-farm self-employment
- limited partnership income3
-170 not applicable
With investment income
8,162,010 8,162 37,799 8,151 37,755 09. Investment income
Aggregate investment income $'000
37,629,112 not applicable
+ limited partnership income3
+170 not applicable
With retirement pensions, superannuation and annuities
3,293,360 3,293 56,958 3,290 56,906 08. Retirement income
Aggregate retirement pensions, superannuation and annuities $'000
56,958,309 not applicable
With other money income
3,767,415 3,767 15,854 3,758 15,817 10. Other income
Aggregate other money income $'000
15,853,894 not applicable
With government transfer payments
15,460,115 15,460 95,817 15,414 95,591 11. Government transfers
Aggregate government transfer payments $'000
95,816,588 not applicable
With Old Age Security pensions and Guaranteed Income Supplement
3,817,600 3,818 25,964 3,813 25,927 15. OAS and GIS
Aggregate Old Age Security pensions and Guaranteed Income Supplement $'000
25,963,528 not applicable
With Canada/Quebec Pension Plan benefits
4,869,205 4,869 29,051 4,863 29,018 16. Canada Pension Plan and Quebec Pension Plan benefits
Aggregate Canada/Quebec Pension Plan benefits $'000
29,051,021 not applicable
With child benefits
3,569,395 3,569 11,324 3,556 11,278 12. Child benefits
Aggregate child benefits $'000
11,323,628 not applicable
With Employment Insurance benefits
2,255,210 2,255 12,018 2,249 11,978 17. Employment insurance
Aggregate Employment Insurance benefits $'000
12,018,421 not applicable
With other income from government sources
9,497,900 9,498 17,460 9,462 17,390 18. Other government transfers
Aggregate other income from government sources $'000
17,459,993 not applicable
With taxes paid
16,526,435 16,526 153,622 16,478 153,160 24. Income tax
Aggregate taxes paid $'000
153,622,108 not applicable
With after-tax income
24,418,610 24,419 713,355 24,348 711,003 27. After-tax income
Aggregate after-tax income $'000
713,355,409 not applicable
. not available for any reference period
… not applicable
1. Catalogue No. 97-563-X2006009
2. Net income from farm and non-farm self-employment is not published separately in standard products but is available from the database.
3. Limited partnership income reported on the tax form was classified for the census as non-farm self-employment. It may be better harmonised as a component of investment income.

 

Table B.5
Reconciliation of System of National Accounts and Provincial Economic Accounts to Harmonised Concepts Part 1, 2005
Cansim Table 384-0012 - Sources and disposition of personal income, provincial economic accounts, annual Published data1 Adjustments Comparable data
Canada Provinces Only Harmonised Name
(dollars x 1,000,000) Aggregate amount
millions $
Personal savings 16,878 not applicable
Personal disposable income
794,269 not applicable
Personal income
1,035,586 not applicable
item not published in standard table
. 658,898 656,025 03. Employment income
Wages, salaries and supplementary labour income (national basis)
695,093 608,190 605,467 04. Wages and salaries
- Supplementary labour income2
-89,374 not applicable
+ royalties3
+2,406 not applicable
+ research grants4
+65 not applicable
item not published in standard table
. 50,708 50,558 05. Self-employment
Accrued net income of farm operators from farm production
1,210 1,210 1,210 06. Net income from farm self-employment
Net income of non-farm unincorporated business, including rent
84,024 49,498 49,348 07. Net income from non-farm self-employment
- imputed rent for owner-occupied dwellings3
-30,795 not applicable
- net rent income3
-3,731 not applicable
Interest, dividends and miscellaneous investment income
114,383 39,920 39,812 09. Investment income
+ net rent income3
+3,731 not applicable
- sheltered income3,5
-75,788 not applicable
- royalties3
-2,406 not applicable
Current transfers from government
136,247 110,748 110,394 11. Government transfers
Current transfers from corporations
2,072 not applicable
Current transfers from non-residents
2,557 not applicable
Deduct: Direct taxes, persons
165,051 164,501 163,936 26. Income tax
- estimate of amounts repaid with income tax filing6
-550 not applicable
Deduct: Contributions to social insurance plans
65,374 not applicable
Deduct: Other current transfers to government
10,892 not applicable
Deduct: Personal expenditure on consumer goods and services
758,966 not applicable
Deduct: Current transfers to corporations
14,029 not applicable
Deduct: Current transfers to non-residents
4,396 not applicable
. not available for any reference period
… not applicable
1. Cansim Table 384-0012 (consulted November 30, 2009). This is the final data after all revisions, earlier editions contained preliminary data.
2. From Cansim Table 382-0006 - Wages, salaries and supplementary labour income, monthly (dollars x 1,000) aggregated to annual measure.
3. Estimate based on System of National Accounts, Income and Expenditure Accounts internal data.
4. Estimate based on amounts identified on T4A slips filed with the Canada Revenue Agency.
5. Aggregation by authors; sheltered income is the sum of Investment Income of Life Insurance, Investment Income of Fraternals, Investment Income of Pension Plans, Total Implicit Income, Implicit Income, Insurance, Government Annuities, Mutual Non-Life Income and RRSP income (from the Pension Satellite Account).
6. Old Age Security payments and certain Employment Insurance benefits must be repaid at tax time at certain income levels.

 

Table B.6
Reconciliation of System of National Accounts and Provincial Economic Accounts to Harmonised Concepts Part 2, 2005
Cansim Table 384-0009 - Government transfer payments to persons, provincial economic accounts, annual Published data1 Adjustments Comparable data
Canada Provinces Only Harmonised name
(dollars x 1,000,000) Aggregate amount
millions $
Total government transfer payments to persons 136,247 110,748 110,394 11. Government transfers
Total federal
67,903 not applicable
item not published in standard table
. 11,715 11,664 12. Child benefits
item not published in standard table
. 9,339 9,293 13. Federal child benefits
Family and youth allowances
165 not applicable
Child tax benefit or credit
9,174 not applicable
Universal child care benefit
.. not applicable
+ estimate of provincial and territorial child benefit programs2
+2,376 +2,376 +2,371 14. Provincial child benefits
Pensions, World Wars I and II
1,584 not applicable
War veterans' allowances
289 not applicable
Grants to aboriginal persons and organizations3
5,752 -5,177 not applicable
Goods and Services Tax credit
3,472 3,472 3,462 19. Goods and Services Tax (GST) and Harmonized Sales Tax (HST) credits
Employment insurance benefits
12,937 12,678 12,616 17. Employment insurance
- estimate of amounts repaid with income tax filing4
-259 not applicable
Old age security payments
29,085 26,031 25,996 15. OAS and GIS
- estimate of amounts repaid with income tax filing4
-291 not applicable
- adjustment for institutional residents5
-2,240 not applicable
- adjustment for deaths during year6
-524 not applicable
Scholarships and research grants7
789 -521 not applicable
- research grants8
-65 not applicable
Miscellaneous and other transfers9
4,656 -3,818 not applicable
Total provincial 33,297 not applicable
Social insurance benefits, workers' compensation
5,229 5,229 5,201 20. Workers compensation benefits
Social insurance benefits, other
.. not applicable
Grants to benevolent associations10
9,581 -9,581 not applicable
Social assistance, income maintenance
6,918 13,389 13,313 21. Social assistance
Social assistance, other
3,445 not applicable
Miscellaneous transfers
8,124 not applicable
- estimate of provincial and territorial child benefit programs2
-2,376 not applicable
Total local11
3,026 -303 not applicable
item not published in standard table
. 31,025 30,858 18. Other government transfers12
item not published in standard table
. 29,299 29,261 16. Canada Pension Plan and Quebec Pension Plan benefits
Canada Pension Plan (CPP)
24,225 . . not applicable
Quebec Pension Plan (QPP)
7,796 . . not applicable
- adjustment for institutional residents5
-1,665 not applicable
- adjustment for deaths during year6
-1,057 not applicable
. not available for any reference period
.. not available for a specific reference period
… not applicable
1. Cansim Table 384-0009 consulted 2009-11-30. This is the final data after all revisions, earlier editions contained preliminary data.
2. Provincial and territorial child benefits were estimated from adminstrative data and program reports.
3. Adjusted for the estimated 90% proportion of grants paid to Aboriginal organisations
4. Old Age Security payments and certain Employment Insurance benefits must be repaid at tax time at certain income levels.
5. For this paper, amounts are harmonised towards the household concept, excluding institutional residents (estimates based on Census counts).
6. Excludes amounts paid to persons deceased by year-end (estimate based on T1 filings).
7. Adjusted for the estimated 66% proportion of amounts paid to institutions.
8. Estimate based on amounts identified on T4A slips filed with the Canada Revenue Agency.
9. Adjusted for the estimated 82% proportion paid to charitable organisations.
10. These amounts were not paid to households but to the non-profit institutions serving households.
11. Adjusted for the estimated 10% proportion paid in-kind (excluded from the money income concept).
12. This component is the sum of adjusted values for all provincial and local transfers (except estimated provincial child benefit programs) and the following federal items: Goods and Services Tax credit; Pensions, World Wars I and II; War veterans' allowances; Grants to aboriginal persons and organizations; Scholarships and research grants; Miscellaneous and other transfers.
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