Longitudinal Administrative Data Dictionary, 2015
LAD variable definitions

(1982 to present)

Definition: Additional personal exemptions refer to the additional personal amounts field on the T1 General. Additional personal amounts is a non-refundable tax credit comprised of the "equivalent-to spouse" amount. Also included is an amount for infirm dependants age 18 or older (since 1997).

Derived from: Line 305 Schedule 1 (1988 to 1992)
Line 305 and 306 Schedule 1 (1993 to 2003)
Line 306 Schedule 1 (2004 to present)

LAD: APXMP   I, F, P

(2005 to present)

Definition: The amount of Adoption expense, as calculated by the system.  Under proposed legislation, you will be allowed to claim a non-refundable credit for certain adoption expenses. The maximum eligible expenses related to the adoption of any child under the age of 18 years are:

in earlier years the maximum was $10,000.

These expenses may be split between two adoptive parents, but the combined total expenses cannot exceed the maximum limit for each child. In T1FF, it has been decided to allow a maximum of 3 children being adopted in the same year for a maximum of $30,000.

Derived from: Line 313 Schedule 1

LAD: ADEXP   I, F, P

(1982 to present)

Definition: The age is calculated by subtracting the individual's year of birth from the tax year of the data. The age is defined as of December 31st of the tax year.

An individual’s age may not be consistent from one year to the next. It is recommended that age be recalculated from the year of birth (YOB) information on the current LAD register that contains the most recent age information available.

Any taxfiler or imputed individual with an age greater than 99 does not have his or her actual age in the field, but the value 99.

Derived from: Personal information section, T1 tax form (1982 to present)

LAD: AGE__   I, P, K

(1982 to present)

Definition: An individual who is 65 years or older at the end of the tax year is entitled to claim a personal age exemption.

Derived from: Line 301 Schedule 1 (1988 to present)
"Claim for personal exemptions" section (1982 to1987)

LAD: AXMP_   I, F, P 

(1991 to present)

Definition: This flag is an indicator of the origin of the Year of Birth.
0: year of birth derived from year of birth (YOB) or child year of birth fields.
1: imputed year of birth.

Derived from: T1FF processing

LAD: AGEFL   I, K

(1997 to present)

Definition: The amount of alimony deduction claimed in the year as calculated by the system. These are deductible support payments for a spouse or common-law partner or for a child, which were made in the current tax year. In general, only payment made pursuant to an order, decree, judgement or a written separation agreement, are deductible.

Derived from: Line 220

LAD: ALMDC   I, F, P

(1986 to present)

Definition: An alimony deduction is the money paid by the taxfiler to a former spouse for spousal support (alimony) and/or for child support (maintenance).

From 1986 to 1996: Both alimony and maintenance payments could be deducted from the income.

Effective May 1, 1997, there were major changes to the taxation of child support and not all child support can be deducted from income. The following highlights the changes:

• 1) For child support agreements made after April 30th, 1997, child support was no longer a deduction from the income by the payer and it is no longer included as an income for the recipient.
• 2) For child support agreements made prior to May 1, 1997, child support continued to be a deduction from income for the payer and a source of income for the recipient.

For child support agreements made prior to May 1, 1997 but changed after April 30, 1997, child support is no longer a deduction from income by the payer and it is no longer included as an income for the recipient. (Same rules as outlined in #1).

Under this new legislation, spousal support (alimony) continues to be a deduction for the payer only if the payer – when applicable – has provided child support. The recipient of spousal support must claim it as a source of income. (See also TALIP)

Derived from: Line 230 (1997 to present), Line 220 (1986 to 1996)

LAD: ALMDN   I, F, P (formerly ALMDM from 1986 to 1995, retroactively changed to ALMDN in 1996)

(1986 to present)

Definition: Alimony income is the Taxable income received by the taxfiler from a former spouse, for spousal support (alimony) and/or for child support (maintenance). 

From 1986 to 1996: Both alimony and maintenance payments could be taxable income.

Effective May 1, 1997, there were major changes to the taxation of child support.

• 1) For child support agreements made after April 30th, 1997, child support was no longer a deduction from income by the payer and it was no longer included as an income for the recipient.
• 2) For child support agreements made prior to May 1, 1997, child support continued to be a deduction from the income for the payer and a source of income for the recipient.
• 3) For child support agreements made prior to May 1, 1997 but changed after April 30, 1997, child support was no longer a deduction from the income by the payer and it was no longer included as an income for the recipient. (Same rules as outlined in #1).

Under this new legislation, spousal support (alimony) continues to be a deduction for the payer only if the payer – when applicable – has provided child support. The recipient of spousal support must claim it as a source of income. (See also TALIR)

Derived from: Line 156 (1997 to present), Line 128 (1986 to 1996)

TIRC_: From 1982 to 1985, this income was included with Other Income (OI___). Starting in 1986, a unique variable (ALMI_) was available
XTIRC: Same as TIRC

LAD: ALMI_   I, F, P

(2010 to present)

Definition: If you are employed by a corporation but not eligible to participate in the EI program as an employee because you control more than 40 percent of the voting shares of that corporation, enter the amount from box 14 of all your T4 slips received from that corporation unless Box 14 of your T4 slip may include certain amounts that are not insurable earnings, such as:

• non-cash benefits (other than the value of board and lodging);
• contributions made by your employer to your employee group RRSP where access to the funds is restricted;
• certain amounts paid by your employer to you to cover the waiting period or to increase the maternity, parental, or compassionate care benefits; and
• top-up amounts paid by your employer to you in addition to worker's compensation benefits.

Derived from: Line 5493 Schedule 13

LAD: SEISHRHDR_   I, F, P

(2012 to present)

Definition: A taxfiler can claim a maximum of $500 per child for fees paid in the calendar year relating to the cost of registration or membership for their or their spouse’s or common-law partner’s child in a prescribed program of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability amount) at the beginning of the year in which an eligible arts expense was paid.

The tax filer can claim this amount as long as another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of them were claiming the amount.

Children with disabilities – If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed as long as a minimum of $100 is paid for registration or membership fees for a prescribed program.

Notes
Eligible expenses do not include amounts that can be claimed as the federal children’s fitness amount or as a deduction by any individual, such as the child care expenses deduction (line 214). As well, eligible expenses do not include amounts that have been claimed as a tax credit by any individual.
Programs that are part of a school curriculum are not eligible.

Derived from: Line 370 Schedule 1

LAD: NRPROVCLDAT_   I, F, P

(1982 to present)

Definition: An area size code classifies segments of the population by grouping them into specific urban size ranges or within a rural area represented by a code. Within T1 Family File (T1FF) and LAD each postal code has a corresponding Area Size Rank (ASR) code. The population counts for postal codes were aggregated by ASR code to the Canada level. The resulting variable yields six categories of area size:

• 1 – Urban area, population 500,000+
• 2 – Urban area, population 100,000 – 499,999
• 3 – Urban area, population 30,000 – 99,999
• 4 – Urban area, population 15,000 – 29,999
• 5 – Urban area, population 1,000 – 14,999
• 6 – Rural area, population less than 1,000+

Derived from: ISD Geography Conversion file using Postal Code Delivery Mode file from Canada Post

LAD: ASR__    I, F

(1989 to present)

Definition: Previously called Attendant Care Expenses referred to a claim made by a tax filer who had a severe and prolonged (12 months) mental or physical disability for the amount of attendant care necessary to enable the tax filer to earn income. There was a maximum allowable claim of $5,000 (or $10,000 in the year of death) from 1991 to 1996. Beginning in 1997, the maximum has been set to $10,000 for medical care credit (attendant) and in the year of death, the maximum is $20,000. Under the equivalent to married claim, unused portions of this exemption can often be transferred to the spouse, parent, or grandparent of the tax filer.

Now called Disability Supports Deduction (also includes disability supports expenses such as sign language interpretation services). The definition was broadened and the expense limits increased (e.g. the 2/3 of earned income limit has been removed in 2004).

Derived from: Line 215 T1

LAD: ACEXP   I, F, P