Longitudinal Administrative Data Dictionary, 2020
Table 3
History of components of XTIRC

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Table 3
History of components of XTIRC
Table summary
This table displays the results of History of components of XTIRC. The information is grouped by Year (appearing as row headers), History of components, calculated using Alimony, separation, or child support payments are reported as a separate field, ALMI_. Previously this income was included in Other income, OI., Net limited partnership income is available as a separate field, LTPI_. It was previously included in Net self-employment income, SEI, Net rental income, RNET_, or Other income, OI. and The name of the Unemployment Insurance Program is changed to the Employment Insurance Program. Accordingly, the variable name relating to this program has been changed historically, from 1982. units of measure (appearing as column headers).
Year History of components
1986 As a result of introducing the federal sales tax credit, FST, non-Taxable income is added to XTIRC. Two new variables are added to LAD, Non-Taxable income, NTXI, and FST credit, GHSTC.
Alimony, separation, or child support payments are reported as a separate field, ALMI_. Previously this income was included in Other income, OI.
1987 Provincial Family Allowance payments for residents of Quebec become non-taxable. They are no longer included in the Family Allowance received field, FA, and therefore are no longer included in XTIRC.
1988 RRSP income, T4RSP, is available as a separate field; it was previously included with Other income, OI__. However, XTIRC includes RRSP income for persons aged 65 and over, RRSPO, only.
Net limited partnership income is available as a separate field, LTPI_. It was previously included in Net self-employment income, SEI, Net rental income, RNET_, or Other income, OI.
1989 No changes were made.
1990 The goods and services tax (GST) credit is added to LAD through the existing FST credit variable, GHSTC. Since some people were eligible for both the GST and the FST credits in 1990, the amount of both is carried in this one variable.
1991 The FST credit is dropped and is completely replaced by the GST credit.
1992 The components of non-Taxable income are reported separately on the T1 form. Three variables are added to the LAD: net federal supplements, NFSL_; Workers’ compensation payments, WKCPY; and social assistance payments, SASPY.
1993 As a result of replacing the federal Family Allowance program with the Child Tax Benefits program, the variable denoting income from Family Allowance, FA___, is discontinued and the variable denoting payments received from the Child Tax Benefit program, CTBI_, is added.Table 3 Note 1
1994 A variable denoting estimated provincial Family Allowance payments to residents of Quebec, FAQUE, is added.Table 3 Note 1
1995 No changes were made.
1996 A variable denoting estimated provincial family benefits to residents of British Columbia, FABC_, is added. This is the first year residents of British Columbia receive provincial family benefits (FABC_).Table 3 Note 1
The name of the Unemployment Insurance Program is changed to the Employment Insurance Program. Accordingly, the variable name relating to this program has been changed historically, from 1982.
1997 New Brunswick and Alberta introduced family benefit programs in 1997.Table 3 Note 1
1998 The Saskatchewan Child Benefit, Ontario Child Care Supplement for Working Families, the Northwest Territories Child Benefit and the Nova Scotia Child Benefit programs started.Table 3 Note 1
1999 Total working income exempt from Tax Under the Indian Act, EXIND, is included as a component of XTIRC.
2000 to 2005 No changes were made.
2006 Universal Child Care Benefit, UCCB_, is included as a component of Total Income: TIRC_, XTIRC.
2007 Working income tax benefit, WITB_, is included as a component of Total Income: XTIRC (via Government transfer payments TRPIN).
2008 Register Disability Savings Plan, RDSP_, is included as a component of Total Income: TIRC_, XTIRC.
2009 No changes were made.
2010 Total tax-exempt self-employment income under the Indian Act, SEIEXIND, is included as a component of XTIRC (via SEI__).
2011 to 2014 No changes were made.
2015 Children’s fitness tax credit (RCFTCC_), is included as a component of Total Income: XTIRC (via Government transfer payments TRPIN).
2016 No changes were made.
2017 Children’s fitness tax credit (RCFTCC_) as of January 1, 2017, this credit has been eliminated.
2018 Climate Action Incentive credit (CAIAMC) included as a component of Total Income:XTIRC (via Government transfer payments TRPIN).
2019 Scholarships fellowships bursaries amount (TSBAPG_ ), Other income exempt from tax under the Indian Act (SIEOIA_), and Maternity benefits exempt from tax under the Indian Act (SIEMBA_) included as components of other income and transfers or credits
2020 Refundable medical expense supplement (MDREF), Canada Training credit (CTRCC), Canadian Journalism Labour tax credit (CJLTCC), and Total of all COVID emergency and recovery benefits (CV19BENS_) added.
Note 1

See FABEN, which is a consolidation of provincial and federal family benefits/allowance programs from 1982 to present.

Return to note 1 referrer
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