Annual Income Estimates for Census Families and Individuals (T1 Family File)

Individual Data - User guide

Statistics Canada
Income of Seniors (89C0022)

Income Statistics Division
Statistics Canada
income@statcan.gc.ca

June 2015

Aussi disponible en français

Table of contents

>Introduction

Urban planning, social policy, and local marketing strategies require a comprehensive understanding of regional socio-economic characteristics. The T1 Family File (T1FF) data available for low levels of geography can contribute significantly to this knowledge.

The databank on seniors is one of these T1FF data sources. This databank is compiled from information obtained through annual personal income tax returns and is updated annually.

Beginning with the 1990 tax year, four tables concentrating on seniors and their census family situation were available. With the 1994 data, a fifth table on senior individuals was added to the previous four. See also Statistical tables - Footnotes and historical availability.

Beginning with 2007, the age groups for tables 3, 4 and 5 have been changed to the following ones: 0 to 34, 35 to 54, 55 to 64 and 65+.

For simplicity, this documentation has been divided into four sections:

The first section deals with the source of the data, its currency and accuracy and how the data are presented to maintain confidentiality.

The second section on data tables includes notes of explanation and describes the format of the data tables. Starting with 2010 the T1FF standard tables are available at no cost on CANSIM for the following geographies: Canada, the provinces and territories, census metropolitan areas (CMA) and census agglomerations (CA starting as of 2008). Data for other levels of geography can be obtained by contacting the Client Services Section of the Income Statistics Division, Statistics Canada (613-951-7355, toll free 1-888-297-7355, e-mail:income@statcan.gc.ca).

The glossary, in the third section, will provide the data user with definitions of the terms used in this documentation.

The fourth section contains an explanation of the geographic levels available.

Note: For additional information on families, please refer to the T1FF Statistics Canada product 13C0016 Family Data.

Section 1 — The data

Data Source

The data are derived primarily from income tax returns. For the most part, tax returns were filed in the spring of the year following the reference year. The mailing address at the time of filing is the basis for the geographic information in the tables.

Beginning with 1992 data, demographic statistics are included in the standard tables for both taxfilers and the non-filing population. These statistics are derived from the small area and administrative family databank (T1 Family File) built from income tax records and other sources of administrative data. For tables of previous years (up to and including 1991), demographic statistics were provided for taxfilers only.

Data Currency

Because the data are taken from tax records, they are current data from tax returns filed for the year noted on the tables. For example, 2013 income records are taken from 2013 tax returns filed in the spring of 2014, with data released during the summer of 2015. Data are released on an annual basis.

Data Quality

The data appearing in the tables are taken directly from the T1 Family File (T1FF), built from the income tax and the Canada Child Tax Benefit records. Information on income is obtained from the taxfilers, for both themselves and their non-filing spouses. Demographic information is derived from taxfilers and non-filing spouses and/or children, such as the estimates of the "number of persons".

In 2013, about 74.9% of Canadians (of all ages) filed tax returns (see Table A).

Most children do not file because they have low or no income.

Similarly, some elderly Canadians receiving only Old Age Security (OAS) and Guaranteed Income Supplement (GIS) do not file because they have low or no taxable income. However, with the introduction of the federal sales tax credit in 1986 and the goods and services tax credit in 1989, the percentage of the elderly population filing tax returns has increased.

In 2013, 94.6% filed tax returns, up from 75% in 1989 (when comparing the number of taxfilers aged 65 years or more with the corresponding population estimate counts to July 1, 2014, available on CANSIM 051-0001 from Statistics Canada).

Table A - Coverage
Table summary
This table displays the results of Table A - Coverage. The information is grouped by Tax year (appearing as row headers), Number of Taxfilers ('000), Date of Population Estimate, Population ('000) and Coverage (%) (appearing as column headers).
Tax year Number of Taxfilers ('000) Date of Population Estimate Population ('000) Coverage (%)
1990 18,450 01-Apr-91 27,936 66.0%
1991 18,786 01-Apr-92 28,265 66.5%
1992 19,267 01-Apr-93 28,597 67.4%
1993 19,882 01-Apr-94 28,905 68.8%
1994 20,184 01-Apr-95 28,211 71.5%
1995 20,536 01-Apr-96 28,515 72.0%
1996 20,772 01-Apr-97 28,819 72.1%
1997 21,113 01-Apr-98 30,082 70.2%
1998 21,431 01-Apr-99 30,317 70.7%
1999 21,893 01-Apr-00 30,594 71.6%
2000 22,249 01-Apr-01 30,911 72.0%
2001 22,804 01-Apr-02 31,252 73.0%
2002 22,968 01-Apr-03 31,548 72.8%
2003 23,268 01-Apr-04 31,846 73.1%
2004 23,625 01-Apr-05 32,143 73.5%
2005 23,952 01-Apr-06 32,471 73.8%
2006 24,259 01-Apr-07 32,818 73.9%
2007 24,624 01-Apr-08 33,191 74.2%
2008 24,987 01-Apr-09 33,605 74.4%
2009 25,244 01-Apr-10 34,002 74.2%
2010 25,484 01-Apr-11 34,368 74.2%
2011 25,870 01-Apr-12 34,754 74.4%
2012 26,160 01-Apr-13 35,030 74.7%
2013 26,520 01-Apr-14 35,416 74.9%

The initial population used to develop the estimated population counts comprise all taxfilers for the reference year and represents almost three-quarter of the Canadian population. Taxfilers from the same family including children are matched using common links (e.g., same name, same address). When there are indications that one or several members of a family are missing (for instance children), those members are imputed. The remaining taxfilers who have not been matched in the family formation process become non-family persons. The resulting population counts approximate the total Canadian population.

The Income Statistics Division's population estimates compare well with estimates obtained through other sources. For example, coverage rates by age from the databank, compared to the official population estimates, are:

Table B - Coverage by Age and by Province, 2013
Table summary
This table displays the results of Table B - Coverage by Age and by Province. The information is grouped by Rates of Coverage by Age (appearing as row headers), % (appearing as column headers).
Rates of Coverage by Age %
under 20 101.8
20-24 85.1
25-29 89.4
30-34 91.6
35-39 94.1
40-44 96.5
45-49 96.5
50-54 93.6
55-59 93.1
60-64 94.1
65-74 95.0
75+ 95.3
Total 95.1
Rates of Coverage by Province %
Newfoundland & Labrador 97.7
Prince Edward Island 95.0
Nova Scotia 95.3
New Brunswick 97.4
Quebec 96.2
Ontario 94.4
Manitoba 95.8
Saskatchewan 95.4
Alberta 94.4
British Columbia 94.5
Yukon Territory 92.2
Northwest Territories 94.8
Nunavut 92.1
Canada 95.1

Beginning in 1992, "Total income" was changed to include income of non-filing spouses reported on the taxfiler's income tax return. This increased the population of lower income individuals, subsequently lowering the median total income of the population. Starting with 2001 data, wage and salary income of non-filing spouses can be identified, in some cases, from T4 earnings statements.

When compared to other sources, T1FF median income for individuals at the Canada level has been a few percentage points higher. In 2012 there was a 1.7% difference in the median income for individuals at the Canada level between T1FF and the Canadian Income Survey (CIS) (Table C).

Table C - Median Income, individuals, 2012
Table summary
This table displays the results of Table C - Median Income. The information is grouped by Year (appearing as row headers), Median Income, Individuals and % ratio (appearing as column headers).
Year Median Income, Individuals % ratio
T1FF CIS
2012 31,320 30,800 101.70%
Table D - Coverage of Government Transfers, 2013
Table summary
This table displays the results of Table D - Coverage of Government Transfers. The information is grouped by Transfer Payment (appearing as row headers), Coverage and Source of Comparison (appearing as column headers).
Transfer Payment Coverage Source of Comparison
Employment Insurance Benefits 95.7% CANSIM Table 380-0080 and QPIP Official StatisticsNote 1
Canada Child Tax Benefits & Universal Child Tax Benefits 99.1% CANSIM Table 380-0080 Note 2
Canada Child Tax Benefits & Universal Child Tax Benefits 98.0% Canada Revenue Agency, Benefits Statistics Note 3
Canada/Quebec Pension Plans 94.1% CANSIM Table 380-0080 Note 2
Old Age Security Benefits 96.7% CANSIM Table 380-0080 Note 2
Social Assistance 67.7% CANSIM Table 380-0081 Note 4
Workers' Compensation 82.1% CANSIM Table 380-0081 Note 4
Goods and Services Tax Credit 77.7% CANSIM Table 380-0080 Note 2
Goods and Services Tax Credit 99.9% Canada Revenue Agency, Benefits Statistics Note 5


Confidentiality and Rounding

All data are subject to the confidentiality procedures of rounding and suppression.

To protect the confidentiality of Canadians, counts and amounts are rounded. Rounding may increase, decrease, or cause no change to counts and amounts. Rounding can affect the results obtained from calculations. For example, when calculating percentages from rounded data, results may be distorted as both the numerator and denominator have been rounded. The distortion can be greatest with small numbers.

Starting with the 2007 data, all amounts are rounded to the nearest $5,000 dollars. Also as of 2007, median incomes in the data tables are rounded to the nearest ten dollars (prior to 2007 they were rounded to the nearest hundred dollars).

Since 1990, data cells represent counts of 15 or greater, and are rounded to a base of 10. For example, a cell count of 15 would be rounded to 20 and a cell count of 24 would be rounded to 20.

For 1988 and 1989 data, all counts are 25 or greater and they are rounded to the nearest 25. Reported amounts are rounded to the nearest thousand dollars.

For data up to and including 1987, all counts are randomly rounded to a base of 5, and reported amounts are unrounded, but are adjusted according to the rounding of the counts.

Suppressed Data

To maintain confidentiality, data cells have been suppressed whenever:

  • areas comprise less than 100 taxfilers;
  • cells represent less than 15 taxfilers;
  • cells were dominated by a single taxfiler;
  • cells for median income were based on a rounded count of less than 20 taxfilers.

Suppressed data may occur:

  • within one area:
    • when one of the income categories is suppressed, a second category must also be suppressed to avoid disclosure of confidential data by subtraction (called residual disclosure) (see Table E);
    • when one of the gender categories is suppressed, the other gender category must also be suppressed to avoid residual disclosure (see Table E);
    • when one age group category is suppressed, another age group must also be suppressed to avoid residual disclosure.
  • between areas:
    • when a variable amount in one area is suppressed, that variable amount is also suppressed in another area to prevent disclosure by subtraction.
Table E - Suppression of Income Data, an Illustration
Table summary
This table displays the results of table e - suppression of income data males, females and total, calculated using amount (millions of dollars) units of measure (appearing as column headers).
  Males Females Total
Amount (Millions of Dollars)
Wages/Salaries/Commissions 6.7 3.4 10.2
Self-Employment 0.3 0.2 0.5
Dividends and Interest 1.2 1.1 2.3
Employment Insurance 0.7 0.3 1
Old Age Security/Net Federal Supplements 0.7 0.5 1.1
Canada/Quebec Pension Plan 1.1 0.5 1.6
Private Pensions 1.9 0.4 2.3
Canada Child Tax Benefits Note x : suppressed to meet the confidentiality requirements of the Statistics Act x Note * 0.1
Goods and Services Tax Credit/Harmonized Sales Tax Credit x Note ** x Note ** 0.2
Workers' Compensation 0.1 0.1 0.2
Social Assistance 0.2 0.2 0.5
Provincial Refundable Tax Credits 0.1 0.1 0.2
Registered Retirement Savings Plan Income 0.1 0.1 0.2
Other Income 0.6 0.6 1.2
Total Income 14.5 7.8 22.3

Section 2 — The data tables

Data Table Contents

The following section lists the T1FF standard individual tables available for Canada, provinces and territories, federal electoral districts, economic regions, census divisions, census metropolitan areas, census agglomerations, and census tracts. In some cases tables retrieved in an Excel have been divided in parts for display purposes. The T1FF standard tables are available at no cost on CANSIM for the following geographies: Canada, provinces and territories, census metropolitan areas and census agglomerations.

Economic Dependency Profile

CANSIM Table 111-0025 Economic Dependency Profiles

Beginning with 1988, the Economic Dependency Profile includes the federal sales tax (FST) credit as an additional component of transfer payments. In 1990, the goods and services tax (GST) credit began replacing the FST credit, and completely replaced it by 1991. Beginning with the 1997 data, this became the goods and services tax (GST)/harmonized sales tax (HST) credit.

The provincial tax credits and non-taxable income are included in transfer payments and in total income for the first time with the 1990 data. This category was split in 1994 to show separately workers' compensation, social assistance, and provincial refundable tax credits/family benefits.

The addition of variables such as GST and provincial tax credits increases the sums reported for transfer payments and has an impact on the economic dependency ratios. These changes should be taken into consideration when making comparisons to data from previous years.

Beginning in 1993, the (Canada) Child Tax Benefit replaces the Federal Family Allowance Program and child tax credits.

Starting with the 1996 data, a dependency ratio is calculated for government transfers (a ratio that, for the first time, excludes private pensions).

Each table contains the following information for government transfers (total) and each of its components:

Number

  • Total number of individuals in receipt of at least one of the transfers.

Amount ($'000)

  • Total transfers expressed in thousands of dollars.

Employment Income ($'000)

  • Total employment income in thousands of dollars. Employment income includes wages and salaries, commissions from employment, training allowances, tips and gratuities, self-employment income (net income from business, profession, farming, fishing and commissions) and Indian employment income (new in 1999).

Economic Dependency Ratio (EDR)

  • For a given area, the EDR is the ratio of transfer dollars to every $100 of total employment income. For example, where a table shows an EDR of 12.1, it means that $12.10 was received in transfer payments for every $100 of employment income for that area.

Provincial Index (Province = 100)

  • The EDR for the area is expressed as a percentage of the EDR for the province. For example, if the EDR for an area has a provincial index of 110, that EDR is 10% higher than the provincial EDR.

Canadian Index (Canada = 100)

  • The EDR for the area is expressed as a percentage of the EDR for Canada. Hence, if the Canadian index for an area is 95, that area's EDR is 95% of the national EDR.

The following table indicates which transfer payments appear on the data tables. The variables that apply to the transfer payments are indicated with a "√".

Table F - Data Table Contents by Transfer Payment
Table summary
This table displays the results of table f - data table contents by transfer payment. The information is grouped by transfer payment (appearing as row headers), number reporting, amount ($'000), contrib. to edr, prov. index and cdn index (appearing as column headers).
Transfer Payment Number reporting Amount ($'000) Contrib. to EDR Prov. Index Cdn Index
Employment Income      
Government Transfers
Employment Insurance    
GST/HST Credit    
Canada Child Tax Benefit    
Old Age Security/Net Federal Supplements    
Canada/Quebec Pension Plans    
Workers' Compensation    
Social Assistance    
Provincial Refundable Tax Credits/Family Benefits    
Other Government Transfers    


Labour Income Profile

CANSIM Table 111-0024 Labour Force Income Profiles

The Labour Income Profile table is divided into the categories below. A brief description of each category follows. See also the Glossary.

Taxfilers and dependents

  • This represents an estimate of the total population as derived from the taxfile. Included here are taxfilers, their non-filing spouse and their children; the latter can be filing or non-filing children. Spouses and children can be identified by the information on a taxfiler's return, from T4 records and from the Canada Child Tax Benefits (CCTB).

Number

  • The total number of taxfilers and imputed spouses reporting income for the period represented in the data table.

Amount ($'000)

  • The total amount of reported and imputed income, expressed in thousands of dollars.

Median ($)

  • Half of the population reported less than or equal to the median income, and the other half reported more than or equal to the median. See glossary for further explanation.

Provincial Index (Province = 100)

  • The median income for the area is expressed as a percentage of the median income for the province.

Canadian Index (Canada = 100)

  • The median income for the area is expressed as a percentage of the median income for Canada.

The following table indicates the types of income that are included in the Labour Income Profile table.

The variables that apply to each type of income are indicated with a "√".

Table G - Labour Income Data Table Content
Table summary
This table displays the results of table g - labour income data table content number reporting, amount ($'000), median ($), prov. index and cdn index (appearing as column headers).
  Number Reporting Amount ($'000) Median ($) Prov. Index Cdn Index
Taxfilers and Dependents        
Taxfilers        
Total Income
Labour Income      
Employment Income
Wages/Salaries/Commissions      
Self-Employment Income      
Wages/Salaries/Commissions only      
Self-employment only      
Wages/Salaries/Commissions and Self-Employment      
Employment Insurance Benefits  


Neighbourhood Income and Demographics

Number of Tables

Beginning with the 1989 data, the maximum number of tables for each area is reduced from nine to five. It is important to note that this reduction in tables has not resulted in any loss of information from previous years. A reformatting of existing tables was the primary reason for the change. A sixth table was added to the series with the release of the 1999 data, a seventh table was added with the release of the 2003 data and an eighth table was added with the release of the 2007 data.

The table topics are the following:

Table 1, Neighbourhood income and demographics, summary table, including data for five categories of the population

CANSIM Table 111-0004 Neighbourhood income and demographics, summary table:

  • all persons
  • taxfilers
  • persons with total income
  • persons reporting employment income and/or Employment Insurance benefits
  • persons reporting Canada Child Tax Benefits

For data prior to 1992, demographic characteristics are provided for taxfilers only.

Table 2, Taxfilers and dependents by marital status and by age group

CANSIM Table 111-0005 Taxfilers and dependents by sex, marital status and age group

For data prior to 1992, demographic characteristics are provided for taxfilers only.

The marital status "Common Law" is reported in table 2. This is as a result of the Canada Revenue Agency providing taxfilers with a separate box permitting common-law couples to indicate their marital status. For data prior to 1992, it is undetermined where common-law couples would have reported their marital status on the individual income tax return.

Table 3, Taxfilers and dependents by single year of age

CANSIM Table 111-0006 Taxfilers and dependents by single year of age

  • Males by single year of age
  • Females by single year of age
  • Total by single year of age

Table 4, Taxfilers and dependents with income by source of income

CANSIM Table 111-0007 Taxfilers and dependents with income by source of income:

  • Males with income by source of income
  • Females with income by source of income
  • Total with income by source of income

Table 5, Taxfilers and dependents with income by total income, sex and age group

CANSIM Table 111-0008 Taxfilers and dependents with income by total income, sex and age group:

  • Males with income by total income and age group
  • Females with income by total income and age group
  • Total with income by total income and age group

Table 6, Income taxes, selected deductions and benefits

CANSIM Table 111-0026, Income taxes, selected deductions and benefits

  • Males by total income, income taxes paid, capital gains, selected deductions and selected benefits
  • Females by total income, income taxes paid, capital gains, selected deductions and selected benefits
  • Total by total income, income taxes paid, capital gains, selected deductions and selected benefits

Table 7, Taxfilers and dependents with income by after-tax income, sex and age group

CANSIM Table 111-0043, Taxfilers and dependents with income by after-tax income, sex and age group

  • Males with income by after-tax total income and age group
  • Females with income by after-tax total income and age group
  • Total with income by after-tax total income and age group

Table 8, Taxfilers and dependents with income by income taxes and after-tax income, sex and age group

CANSIM Table 111-0044, Taxfilers and dependents with income by income taxes and after-tax income, sex and age group

  • Males with income by income taxes and after-tax income and age group
  • Females with income by income taxes and after-tax income and age group
  • Total with income by income taxes and after-tax income and age group

See also the section "Statistical Tables - Footnotes and Historical Availability".

Statistical Tables – Footnotes and Historical Availability

Note: for changes to variable definitions, please see Glossary of Terms.

Economic dependency profile

  • Available for census divisions starting with the 1986 data.
  • Available for census metropolitan areas starting with the 1989 data
  • Available for census tracts, economic regions and federal electoral districts starting with 1999 data.
  • Available for census agglomerations starting with 2001 data.
  • Information on persons receiving the federal sales tax credit is available starting with 1988 data. This was replaced by the goods and services tax credit in 1990.
  • The provincial tax credits and non-taxable income are included in the table since 1990.
  • Information on workers' compensation and social assistance available as separate income sources only since 1994. Previously included in "non-taxable income".
  • Since 1994, Old Age Security payments also include the Guaranteed Income Supplement and Spouse's Allowance.
  • Starting with the 1996 data, "transfer payments" was replaced by two separate categories: government transfers and private pensions. Prior to 1996, transfer payments included superannuation and other (private) pensions.
  • The sources of income (or specific transfer payments) have changed over the years, depending on the information available from the T1.
  • Starting with the 2007 data, "Private pensions" have been removed from the table since it is not a transfer payment.
  • In 2010, Working Income Tax Benefit (WITB) is shown as Other Government Transfers and included in government transfers.

Labour income profile

  • Data are available from this databank starting with 1986.
  • Census divisions are available starting with 1986 data; census metropolitan areas are available since 1989.
  • Available for census tracts, economic regions and federal electoral districts starting with the 1999 data.
  • Available for census agglomerations starting with the 2001 data
  • Starting in 1989, the category of "Wages, salaries and commissions" is shown separately.
  • The count of taxfilers and dependents was added to the table with the 1992 data.
  • Five-year comparisons were added to the table with the 1994 data. Since 1994, the profile includes the median employment income from five years prior, as well as percentage changes over the five-year period.
  • The categories "Wages, salaries and commissions only", "Self-employment only" and "Wages,salaries and commissions and self-employment" are shown starting with the 1997 data. Previously, this could be calculated from the table.
  • Starting in 2007, the five-year comparisons have been removed from the table as well as the median employment income from five years prior.

Neighbourhood income and demographics

All tables:

  • Available for census divisions and census metropolitan areas starting with 1989 data.
  • Income ranges are cumulative and not discrete (since 1993). This means that a person with an income of $100,000 will be included in the $10,000+ category, in the $15,000+ category, in the $20,000+ category, in the $25,000+ category, etc.
  • Available for census tracts, economic regions and federal electoral districts starting with 1999 data
  • Available for census agglomerations starting with 2001 data

Table 1:

  • Available since 1989; previously (1986-1989) table 9 in a series of 9 tables in the older set of 9 tables for Neighbourhood Income and Demographics.
  • Percent in apartments: it should be noted that this type of mail delivery service is identified by Canada Post, and applies to apartments with 50 or more units in urban areas.
  • The counts of persons with total income may, in some cases, be higher than the count of taxfilers because the income of some non-filers is identified through the tax return of the filing spouse.
  • Demographic characteristics are available for the entire population since 1992; from 1986 to 1991 these characteristics related to taxfilers only. Starting in 1997, characteristics are shown for both groups.
  • Family allowance: removed from table in 1993
  • Average age: added in 1994
  • Starting in 2007, the five-year comparisons have been removed from the table.

Table 2:

  • Available since 1989. Previously (1986-1989) table 1 (marital status) and table 2 (age groups) in the older set of 9 tables for Neighbourhood Income and Demographics.
  • Marital status "single": the information by gender usually does not add to the total shown because the gender of the non-filing younger population is, in many cases, not known.
  • Demographic characteristics are available for the entire population since 1992; from 1986 to 1991 these characteristics related to taxfilers only.
  • Marital status "common law": available since 1992
  • Average age: added in 1994
  • New age groups added in 1994 (65-74, 75+ years) and in 1996 (0-14, 15-19 years)

Table 3:

  • Available in the current format since 1989.
  • Males by single year of age
  • Females by single year of age
  • Total taxfilers and dependents by single year of age
  • information for the children between 0 and 18 years of age are derived from a variety of sources, including the tax file, the Canada Child Tax Benefit file and provincial birth files. Not all these sources provide gender information; hence the gender data are not available up to 2007. Because we use several sources of information for this population, the counts remain unrounded for these ages, while still respecting confidentiality rules.
  • Starting in 2007, the gender is provided for children between 0 and 18 years of age and the counts are rounded.

Table 4:

  • Available since 1989. Previously (1986-1989) table 3 (counts of taxfilers), table 4 (amounts) and table 5 (median employment income) in the older set of 9 tables for Neighbourhood Income and Demographics.
  • The sources of income have changed over the years, depending on the information available from the T1.
  • For 1989-1990, counts and amounts were shown for dividend income. This income category was replaced with investment income in 1991.
  • For 1989-1995, transfer payments included government transfers and other (private) pensions; starting with 1996, private pensions are shown separately from government transfers.
  • Since 1993, Family Allowance benefits are included in "provincial refundable tax credits".
  • Since 1994, Old Age Security payments also include the Guaranteed Income Supplements and Spouse's Allowance.
  • Information on workers' compensation, social assistance and registered retirement savings plan (RRSP) income available as separate income sources only since 1994. Workers' compensation was previously included in "non-taxable income" and RRSP income in "other income".
  • Only persons with any income, whether filing or non-filing, are included here.
  • In 2010, Working Income Tax Benefit (WITB) is shown as Other Government Transfers and included in government transfers.

Table 5:

  • Available since 1989. Previously (1986-1989) table 6 (totals by gender), table 7 (males by age group) and table 8 (females by age group) in the older set of 9 tables for Neighbourhood Income and Demographics.
  • Males with income by total income and age group.
  • Females with income by total income and age group.
  • Only persons with any income, whether filing or non-filing, are included here.
  • Income groupings were changed from discrete to cumulative groups starting with 1993.
  • Some of the groupings were changed slightly over the years.
  • Age group of 75+ years available starting in 1994
  • Starting in 2007, age groups of 65 to 74 and 75+ have been removed and replaced with a 65+ category.
  • Starting in 2007, the five-year comparisons have been removed from the table.

Table 6:

  • Available in the current format since 1999.
  • Only selected deductions and selected benefits are shown in this table.
  • Starting in 2013 'Quebec abatement' has been replaced with 'Abatement'. Abatement includes the refundable abatement in Quebec and the federal refundable First Nation abatement for Yukon. Quebec abatement included only the refundable abatement in Quebec.

Table 7:

  • Available since 2003.
  • Males with income by after-tax total income and age group.
  • Females with income by after-tax total income and age group.
  • Total taxfilers and dependents with income by after-tax total income and age group.
  • Only persons with any income, whether filing or non-filing, are included here.
  • Starting in 2007, age groups of 65 – 74 and 75+ have been removed and replaced with a 65+ category.
  • Starting in 2007, the five-year comparisons have been removed from the table.

Table 8:

  • Available since 2007.
  • Males with income by income taxes and after-tax income and age group.
  • Females with income by income taxes and after-tax income and age group.
  • Total taxfilers and dependents with income taxes and after-tax income and age group.
  • Only persons with any income, whether filing or non-filing, are included here.

Section 3 — glossary of terms

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

Age
Is calculated as of December 31 of the reference year (i.e., tax year minus year of birth). Starting in 2007, all the counts are rounded to the nearest 10.

Alberta Family Employment Tax Credit
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.

Alberta Resource Rebate
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.

Alimony
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.

All (Census) Families
Include couple families and lone-parent families.

Average Family Size
Is the average count of persons in the census family.

British Columbia Climate Action Dividend
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.

British Columbia Earned Income Benefit
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 dependent on the number of eligible children and the family's net income

British Columbia Family Bonus
Commencing in July 1996, the BC 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 BC 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.

British Columbia Harmonized Sales Tax Credit
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).

British Columbia Low Income Climate Action Tax Credit
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.

British Columbia Sales Tax Credit
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.

British Columbia Seniors Home Renovation Tax Credit
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.

British Columbia Seniors Supplement
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).

Canada Child Tax Benefit (CCTB)
Is a system that replaces (beginning with the 1993 data year) the previous federal Family Allowance program, the non-refundable child deduction and the refundable Child Tax Credit. It is an income supplement for individuals who have at least one qualified dependent child. The Canada Child Tax Benefit is also based on the individual's family income and the number of dependent children. The Universal Child Care Benefit is added to the CCTB beginning with the 2006 data in the statistical tables.

Canada/Quebec Pension Plan (CPP/QPP)
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 and Quebec Pension Plan benefits include all benefits reported for the reference year.

Census Family
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 taxfilers or imputed persons in couple and lone-parent families. Taxfiling 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, taxfiling children had to report "single" as their marital status. Most children are identified from the Canada Child Tax Benefit file, a provincial births file or a previous T1 family file.

CityID
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 digits alpha-numeric component. It is created with the first letter of Postal Code followed by "9" and a four digits number. Each first letter of Postal Code is allocated a range of number from 1 to 9999 (more explanation in geography section).

Couple Family 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; taxfiling 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, taxfiling 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.

Dependents
For the purpose of these databanks, dependents 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.

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).

Dual-Earner Families
Are couple families where both spouses have an employment income greater than zero.

Economic Dependency Ratio (EDR)
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) dependency ratio of 4.69, it means that $4.69 in EI benefits were received for every $100 of employment income for the area.

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

Employment Insurance (EI) 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, self-employment, sickness, training and work sharing.

Families Reporting 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.

Family Benefits
See Alberta Family Employment Tax Credit; British Columbia Family Bonus; Canada Child Tax Benefit; 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.

Family Total Income
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 taxfiling spouse.

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

Goods and Services Tax (GST) Credit
Includes all amounts received through this program. In 1990, the goods and services tax 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.

Government Transfer Payments
For the purpose of these data, transfer payments denote the following payments made to individuals by the federal or provincial governments:

  • Unemployment Insurance/ Employment Insurance 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 (starting with 1993);
  • Universal Child Care Benefit since 2006;
  • Old Age Security since 1982;
  • Net Federal Supplements (includes Guaranteed Income Supplement) since 1992;
  • Canada and Quebec Pension plans benefits, non-taxable income and provincial refundable tax credits (both beginning in 1990), since 1982;
  • Working Income Tax Benefit (starting in 2007 depending on the province or territory; included since 2010 in the statistical tables);
  • Provincial Refundable Tax Credits/Family Benefits – for a complete list please see the "Provincial Refundable Tax Credits/Family Benefits" section.

The individuals in this case receive these payments without providing goods or services in return. Previous to the 1996 data, Transfer payments also included superannuation and other (private) pensions.

Harmonized Sales Tax (HST)
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. 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.

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

Imputed Persons
Are persons who are not taxfilers, but are reported or otherwise identified by a taxfiler (for example, a non-filing spouse or child).

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

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

Interest Income
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.

Investment Income
Includes both interest income and dividend income.

Labour Income
Includes income from employment and Employment Insurance benefits.

Level of Geography
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.

Limited Partnership Income
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.

Lone-Parent Family
Is a family with only one parent, male or female, and with at least one child. See also "Census families" and "Children".

Low-Income Measure (LIM)
The Low-Income Measure is a relative measure of low income. LIMs are a fixed percentage (50%) of adjusted median family income where adjusted indicates a consideration of family needs. The family size adjustment used in calculating the Low-Income Measures reflects the precept that family needs increase with family size. For the LIM, each additional adult, first child (regardless of age) in a lone-parent family, or child over 15 years of age, is assumed to increase the family's needs by 40% of the needs of the first adult. Each child less than 16 years of age (other than the first child in a lone-parent family), is assumed to increase the family's needs by 30% of the first adult. A family is considered to be low income when their income is below the Low-Income Measure (LIM) for their family type and size.

Manitoba 55 Plus Program
Included in 2012, the 55 PLUS Program provides quarterly benefits to lower-income Manitobans who are 55 years of age and over.

Manitoba Advanced Tuition Tax Rebate
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

Manitoba Child Tax Benefit
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.

Manitoba Education Property Tax Credit
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.

Manitoba School Tax Credit For Homeowners
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

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.

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

Net Federal Supplements
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".

Net Federal Supplements
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".

Net Rental Income
Is income received or earned from the rental of property, less related costs and expenses. Included in "Other income".

New Brunswick Child Tax Benefit
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.

New Brunswick Home Energy Assistance Program
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.

New Brunswick Low Income Seniors Benefit
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.

Newfoundland and Labrador Child Benefit
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

Newfoundland & Labrador Harmonized Sales Tax Credit
Newfoundland and Labrador has chosen to introduce a supplementary provincial HST credit for its residents. Residence and amount apart, eligibility for the Newfoundland and Labrador credit is identical to federal GST credit requirements, and application for the Newfoundland and Labrador HST credit is automatic if one applies for federal GST credit and is resident in Newfoundland and Labrador; the federal government will calculate the Newfoundland and Labrador credit (if any) and pay it in due course. This credit has been included in the statistical tables since 2005.

Newfoundland and Labrador Home Heating Rebate
Beginning in 2007, the Newfoundland and Labrador Home Heating Rebate is 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.

Newfoundland and Labrador Mother Baby Nutrition Supplement
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.

Newfoundland and Labrador Mother Child supplement
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.

Newfoundland and Labrador Parental Support Benefit (PSB)
Is 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 place in the home on or after January 1st 2008.

Newfoundland and Labrador Progressive Family Growth Benefit
Starting in 2008, the Progressive Family Growth Benefit is 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.

Newfoundland and Labrador Seniors Benefit
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. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Non-Family Person
See Persons not in Census Families

Non-Negative Income
Is income that is zero or greater.

Non-Taxable Income/Provincial (refundable) Tax Credits
Non-taxable income refers to the amounts included in a taxfiler's income when applying for refundable tax credits, but not included in the calculation of taxable income; these amounts include workers' compensation payments, net federal supplements received (Guaranteed Income Supplements and/or Spouse's Allowance), and social assistance payments. Beginning with the 1994 data, information is available separately for net federal supplements, workers' compensation and social assistance. 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.

Northwest Territories Child Benefit
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.

Northwest Territories Cost of living Tax 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.

Northwest Territories Supplement of Cost of living Tax Credit
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 taxfiler 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 spouse 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.

Nova Scotia Affordable Living Tax Credit
Beginning in 2010, with the Harmonized Sales Tax 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.

Nova Scotia Child Tax Benefit
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.

Nova Scotia Credit for Volunteer firefighter & Ground Search & Rescue tax credit
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.

Nova Scotia Poverty Reduction Tax Credit
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. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

Nova Scotia Taxpayer Refund Program
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.

Nunavut Child Benefit
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.

Nunavut Cost of Living Credit
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.

Nunavut Volunteer Fire-Fighter Credit
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.

Old Age Security (OAS) Pension
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.

Ontario Child Activity Tax Credit
Introduced in 2010, 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.

Ontario Child Benefit Program
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.

Ontario Child Care Supplement for Working Families (OCCS)
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 will be completely integrated into the Ontario Child Benefit in 2014.

Ontario Energy and Property Tax Credit
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.

Ontario Guaranteed Annual Income System (GAINS)
Included 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.

Ontario – Healthy Homes Renovation Tax Credit
Effective in 2012, the Healthy Homes Renovation Tax Credit is 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.

Ontario Home Electricity Relief
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.

Ontario Homeowner's property Tax and Sales Tax credit
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 Canada Child Tax Benefit 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.

Ontario - Northern Ontario Energy 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.
Ontario Sales Tax Credit
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.

Ontario Senior Homeowners Property Tax Grant
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.

Ontario Sales Tax Transition Credit
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.

Ontario Trillium Benefit
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

Other Government Transfers
Added in 2010. Currently only includes the Working Income Tax Benefit (WITB).

Other Income
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".

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

Parental Support Benefit (PSB)
Is 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 place in the home on or after January 1st 2008

Participation Rate
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.

Persons not in Census Families 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".

Prince Edward Island Harmonized Sales Tax Credit
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.

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

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

Provincial Refundable Tax Credits/Family Benefits
Unlike non-refundable tax credits, these amounts are paid to the taxfiler, regardless of tax liability. Included below are the refundable provincial tax credits received by taxfilers:

Alberta:

  • Alberta Family Employment Tax Credit since 1997;
  • Alberta Resource Rebate for 2006 only.

British Columbia:

  • British Columbia Sales Tax Credit from 1994 to 2009 and reintroduced in 2013;
  • British Columbia Harmonized Sales Tax 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;
  • British Columbia Earned Income Benefit since 1996;
  • British Columbia Seniors' Supplement since 2005.

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.

New Brunswick:

  • New Brunswick Child Tax Benefit since 1997;
  • New Brunswick Low-income Senior's benefit since 2005;
  • Home Energy Assistance Program for 2007 only.

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 (2008 to 2011);
  • Nunavut Cost of living tax credit since 2000;
  • Nunavut Child Benefit since 1999.

Ontario:

  • Ontario Homeowners's property tax and sales tax credit from 1986 to 2009;
  • Ontario Healthy Home Renovation Tax Credit since 2012;
  • Ontario Energy and Property Tax Credit (for 2010 and 2011);
  • Ontario Child Activity Tax Credit since 2010;
  • Ontario Sales Tax Credit (for 2010 and 2011);
  • Northern Ontario Energy Credit (for 2010 and 2011);
  • Ontario Guaranteed Annual Income System (GAINS) since 2012;
  • 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 the 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 since 1998;
  • Ontario Home Electricity Relief for 2006 only.

Quebec:

  • Quebec Family allowances (de 1994 à 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 (de 1997 à 2004) replaced by the Quebec Child Assistance Payments;

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 since 2010;
  • Graduate Retention Program tuition Rebate since 2008.

Newfoundland & Labrador:

  • Newfoundland & Labrador Harmonized Sales Tax Credit since 2005;
  • Newfoundland & Labrador Seniors' Benefit since 1999;
  • Newfoundland & Labrador Parental Support Benefit since 2008;
  • Newfoundland & Labrador Child Benefit since 1999;
  • Newfoundland & Labrador Progressive Family Growth Benefit since 2008;
  • Newfoundland & Labrador Home Heating Rebate Program since 2007;
  • Newfoundland & Labrador Mother Child supplement since 2007;
  • Newfoundland & Labrador Mother Baby Nutrition Supplement (Included in the Newfoundland & Labrador Child Benefit credit.) since 2002.

Northwest Territories:

  • Cost of living Tax Credit since 2000;
  • Northwest Territories Child Benefit since 1998;
  • Supplement of Cost of living Tax Credit since 2002.

Yukon:

  • Yukon First Nations Income Tax Credit since 2008;
  • Yukon Low Income Family Tax Credit for 2011 only;
  • Yukon Child Benefit since 1999.

Quebec Abatement
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.

Quebec Child Assistance Payment 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 Canada Child Tax Benefit 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.

Quebec Family Benefits 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.

Quebec Family Allowance plan
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).

Quebec – Individuals Living in Northern villages Tax Credit
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 dependent 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.

Quebec Property Tax Refund
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 taxfiler 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.

Quebec Sales Tax Credit
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.

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.

Registered Disability Savings Plan (RDSP) Income
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.

Registered Retirement Savings Plan Income (RRSP)
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.

Saskatchewan Active Family Benefit
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.

Saskatchewan Child Benefit
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.

Saskatchewan Graduate Retention Program Tuition Rebate
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.

Saskatchewan Low-Income Tax Credit
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.

Saskatchewan Sales Tax Credit
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.

Self-Employment Income
Is net income from business, professional, commission, farming and fishing.

Self-Employment Income Tax exempted for 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.

Single-Earner Family
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.

Social Assistance
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".

Spouse
Is either partner in a couple family.

Suppressed Data
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.

Taxfilers
Most taxfilers 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 taxfilers 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.

Total Income
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.

Total income includes income of deceased individuals.
Incomes have been imputed since 1992.

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
    • Tax Exempted Employment Income (Wages/Salaries/Commissions) for Indians (new in 1999)
    • Tax Exempted Self-Employment Income for Indian (since 2010)
  • Investments
    • Interest and other investment income;
    • Dividend income;
  • Government Transfers
    • Employment Insurance
      • Unemployment Insurance/ Employment Insurance since 1982;
      • Quebec Parental Insurance Plan since 2006;
    • Pension Income
      • Old Age Security since 1982;
      • Net Federal Supplements (previously included in other income, shown separately since 1992)
        • Guaranteed Income Supplement created in 1967 and Spousal Allowance created in 1975, available since 1992;
        • Spousal Allowance (included in Net Federal Supplements since 1992; previously included in non-taxable income.
      • Canada and Quebec Pension plans benefits, since 1982;
    • Child Benefit;
    • Family Allowance program up to 1992;
    • Child Tax Credit up to 1992;
    • Canada Child Tax Benefit (starting with 1993);
    • Universal Child Care Benefit since 2006;
    • 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
    • Workers' Compensation (included in other income prior to 1992 and shown separately since 1992);
    • Social Assistance (included in other income prior to 1992 and shown separately since 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 (starting in 2007 depending on the province or territory; included since 2010 in the statistical tables)
  • Private Pensions
  • Registered Retirement Savings Plan Income (since 1994; previously in "other income" ; since 1999, only for tax filers 65+)
  • Other Income
    • Included as 'other income' prior to 1990
      • Net limited partnership income
      • Alimony
      • Net rental income
      • Income for non-filing spouses (since 1989; included in "other 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)

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

Unemployment Insurance (UI)
See Employment Insurance (EI)

Universal Child Care Benefit
Beginning in July 2006, the Universal Child Care Benefit (UCCB) is a taxable amount of $100 paid monthly for each child under 6 years of age. Included in "Canada Child Tax Benefits" in the statistical tables.

User-Defined Areas
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.

Wages, Salaries and Commissions
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.

Workers' Compensation
Includes any compensation received under Workers' Compensation 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 is available as a distinct income source starting with the 1994 data; previously included in "Non-taxable Income".

Working Income Tax Benefit
An incentive for the working poor to keep working instead of depending solely on other types of government assistance (hence it is viewed as a government transfer).
The tax filer can claim the Working Income Tax Benefit (WITB) 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 working income must be greater than $3,000 to claim the basic WITB and greater than $1,150 to claim the WITB disability supplement. Included in Other Government Transfers in the statistical tables starting in 2010.

Yukon Child Benefit
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.

Yukon Cost of living tax credit
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.

Yukon - Federal refundable First Nations Abatement
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.

Yukon First Nations Tax Credit
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.

Section 4 — Geography

The data are available for the following geographic areas. See "Statistical Tables - Footnotes and Historical Availability" for further details. The mailing address at the time of filing is the basis for the geographic information in the tables.

Standard areas:

Canada
Provinces and Territories

Postal Geography

  • City Totals
  • Urban Forward Sortation Areas (excludes Rural Routes and Suburban Services, and Other Urban Areas within City)
  • Suburban Services*
  • Rural Routes (Within City)*
  • Rural Postal Code Areas (Within City)
  • Other Urban Areas (Non-residential within city)
  • Rural Communities (not in City)
  • Other Provincial Totals

*These postal geography levels were available in the past but are no longer available for this data.

Census Geography

  • Economic Regions
  • Census Divisions
  • Census Metropolitan Areas
  • Census Agglomerations
  • Census Tracts
  • Federal Electoral Districts (2003 Representation Order)

User-defined areas:

Users may select a specific area of interest that is not a standard area for which data can be made available in standard format. To obtain data, provide us with a list of the Postal Codes for which data are required and we will provide the aggregated data. Of course, the area must satisfy our confidentiality requirements, or no data can be produced. See the "Special Geography" section for further information.

Geographic Levels – Postal Geography

The various data compiled from the taxfile are available for different levels of the postal geography, and for some levels of the Census geography. Coded geographic indicators appearing on the data tables are shown below with a brief description.

Geographic Levels – Postal Geography
Table summary
This table displays the results of geographic levels – postal geography. The information is grouped by level of
geography (l.o.g.) (appearing as row headers), postal area and description (appearing as column headers).
Level of
Geography (L.O.G.)
Postal Area Description
12 Canada This level of data is an aggregation of the provincial/territorial totals (code 11). The national total is identified by the region code Z99099.
11 Province or Territory Total This level of data is an aggregation of the following geographies within a province:

City Totals = Code 08
Rural Communities = Code 09
Other Provincial Totals = Code 10

These totals are identified by a provincial/territorial postal letter, then a "990" followed by the province/territory code, as follows:

Newfoundland and Labrador = A99010
Nova Scotia = B99012
Prince Edward Island = C99011
New Brunswick = E99013
Quebec = J99024
Ontario = P99035
Manitoba = R99046
Saskatchewan = S99047
Alberta = T99048
British Columbia = V99059
Northwest Territories = X99061
Nunavut = X99062
Yukon Territory = Y99060
10 Other Provincial Total
("P" Pot)
This level of data is an aggregation of small communities in the province that had less than 100 taxfilers, where these communities are combined into a "pot". Before 1992, it was identified by the same codes as the provincial/territorial totals, and only the "Delivery Mode" codes 2 and 3 distinguished between the two. To avoid this problem, starting with the 1992 data, an "8" appears after the provincial/territorial letter instead of a "9". The "9" will be reserved for the provincial/territorial total, as explained in 11 above. These "pot" codes are as follows:

Newfoundland and Labrador = A89010
Nova Scotia = B89012
Prince Edward Island = C89011
New Brunswick = E89013
Quebec = J89024
Ontario = P89035
Manitoba = R89046
Saskatchewan = S89047
Alberta = T89048
British Columbia = V89059
Northwest Territories = X89061
Nunavut = X89062
Yukon Territory = Y89060
09 Rural Communities
(Not in City )
For data obtained prior to reference year 2011, this level of geography was called "Rural Postal Codes (Not in a City)".

This level of geography pertains to rural communities that have one and only one rural Postal Code. Rural Postal Codes can be identified by a "zero" in the second position of the Postal Code. For this level of geography, only the name of the community appears with the disseminated data. The actual rural Postal Code is not displayed with the disseminated data.

The 2013 databanks contain 3,978 areas coded as level of geography 09.
08 City Total (postal City) This level of data is an aggregation of postal geographies based on the mail delivery system for unique place names within a province/territory:

Urban FSA (Residential) = Code 03
Rural Route = Code 04
Suburban Services = Code 05
Rural Postal Code Areas (within city) = Code 06
Other Urban Area = Code 07

As of 2011, data for the levels of geography 04 and 05 are suppressed but included in the city totals.

They have the following format: e.g., Edmonton = T95479; Regina = S94876. The pattern is the postal letter of the city plus "9" in the second position (indicating a total), followed by a 4 digit numeric code for the community (often called "CityID").

In general, postal cities do not coincide with census subdivisions or with official city boundaries.

The 2013 databanks contain 1,672 areas coded as level of geography 08.
07 Other Urban Area
(Non-residential within city - "E" Pot)
This aggregation of data (or "pot") covers non-residential addresses within an urban centre and all other data not otherwise displayed. Commercial addresses, post office boxes and general delivery are included, as are residential addresses with too few taxfilers to report separately. They can be recognized by codes that are similar to the city totals, with a distinguishing difference: an "8" will follow the city postal letter rather than the "9" of the city total (e.g., Edmonton = T85479; Regina = S84876).

The 2013 databanks contain 449 areas coded as level of geography 07.
06 Rural Postal Code Areas (Within City) For data obtained prior to reference year 2011, this level of geography was called "Rural Postal Codes (Within a City)".

These data pertain to rural Postal Codes that belong to communities with more than one rural Postal Code. These occur in areas that were formerly serviced by rural delivery service and changed by Canada Post to urban delivery service or in communities served by more than one rural Postal Code. Rural Postal Codes can be identified by a "zero" in the second position of the Postal Code. Although data is disseminated individually for each rural Postal Code associated with a community, only the community name appears with the disseminated data. The actual rural Postal Codes are not displayed with the disseminated data. Therefore, for this level of geography, community names will appear more than once.

The 2013 databanks contain 586 areas coded as level of geography 06.
05 Suburban Service No longer available.

Sparsely populated fringe areas of urban centres may receive their postal service from an urban post office by delivery designated as "suburban service". Their region code retains all six characters of the Postal Code. Suburban Services are usually near or on the perimeters of urban areas, and mail is delivered by a contractor to group mail boxes, community mail boxes and/or external delivery sites (e.g., kiosks, miniparks).
04 Rural Route No longer available.

Reasonably well-settled rural areas may receive their postal service from an urban post office by delivery designated as "rural route". Mail is delivered by a contractor to customers living along or near well-defined roads. Their region code retains all six characters of the Postal Code.
03 Urban FSA
(Residential Area – partial FSA)
The urban Forward Sortation Area (FSA, identified by the first three characters of the Postal Code) includes residential addresses covered by the first three characters of a Postal Code in a particular urban area. Only residential FSAs are considered for these databanks. Postal Codes within urban FSAs for which the mail delivery is based on Suburban Service delivery or on Rural Route delivery (level of geography 05 and 04) are excluded from these FSAs, but are included in the City Total (level of geography 08). Non residential postal codes defined as Other Urban Area (level of geography 08) are also excluded from Urban FSAs, but are included in the City Total (level of geography 08).

Only urban residential FSAs are considered for these databanks. One FSA can be split in different parts if it is associated with more than one city.

Custom tabulations can be produced on a cost recovery basis for data based on complete urban and rural FSAs.

The 2013 databanks contain 2,461 areas coded as level of geography 03.


Adding postal areas without duplication

Data files according to the postal geography will often contain subtotals and totals. Many data users need to add certain geographies in order to come up with a total for their particular area of interest. However, including subtotals during this process results in double-counting some populations, and this leads to an erroneous total. The following is a summary of which postal areas are aggregations in the standard postal geography.

Urban FSAs (LOG 3), Rural Routes (LOG 4), Suburban Services (LOG 5), Rural Postal Code areas within a city (LOG 6) and Other Urban Areas (LOG 7) add up to City Totals (LOG 8).

City Totals (LOG 8), Rural Communities not in a city (LOG 9) and Other Provincial Totals (LOG 10) add up to provincial/territorial totals (LOG 11).

Provincial/territorial totals (LOG 11) add up to the Canada total (LOG 12).

Thus, using the Level of geography codes:
3 + 4 + 5 + 6 + 7 = 8
8 + 9 + 10 = 11

City identification number (CityID)

As of 2007, CityID has been modified.

Previous to 2007:

  • CityID was a 4 digits number
  • Each municipality had a unique number between 1 and 9999
  • Almost every number was allocated to a municipality. Few numbers remained available for future new municipalities.

Starting with 2007 data:
To create more possibilities without changing the CityID length in our systems:

  • CityID number is now combined with 1st letter of Postal Code
  • Each 1st letter of Postal Code has a possibility of numbers, ranged from 1 to 9999 (Table I)
  • Old numbers have been kept for existing municipality and 1st letters of Postal Code have been added to them (Table H)
  • New municipalities have been assigned a new CityID number in new format (Table H)
Table H
Table summary
This table displays the results of table h. The information is grouped by postal code (appearing as row headers), municipality name, 2006 and prior and 2007 and follow (appearing as column headers).
Postal Code Municipality name 2006 and Prior 2007 and Follow
K1A xxx Ottawa 2434 K2434
G3C xxx Stoneham-et-Tewkesbury n/a G2
Table I
Table summary
This table displays the results of table i. The information is grouped by province (appearing as row headers), letter file and range of number (appearing as column headers).
Province Letter file Range of number
Newfoundland & Labrador A 1 – 9999
Prince Edward Island C 1 – 9999
Nova Scotia B 1 – 9999
New Brunswick E 1 – 9999
Quebec G 1 – 9999
Quebec H 1 – 9999
Quebec J 1 – 9999
Ontario K 1 – 9999
Ontario L 1 – 9999
Ontario M 1 – 9999
Ontario N 1 – 9999
Ontario P 1 – 9999
Manitoba R 1 – 9999
Saskatchewan S 1 – 9999
Alberta T 1 – 9999
British Columbia V 1 – 9999
Yukon Y 1 – 9999
Northwest Territories X 1 – 9999
Nunavut X 1 – 9999

Therefore, it is now essential to identify a municipality by adding the Postal Code 1st letter to the number in order to get the proper municipality in the proper province (Table J):

Table J
Table summary
This table displays the results of table j. The information is grouped by letter (appearing as row headers), number, municipality name and province (appearing as column headers).
Letter Number Municipality name Province
A 2 Avondale NL
B 2 Bible Hill NS
T 2 Rocky View AB
G 2 Stoneham-et-Tewkesbury QC


Hierarchy of postal geography

Hierarchy of postal geography

Description for hierarchy of postal geography

Geographic Levels – Census Geography

Data are also available for the following levels of the Census geography; the following table shows the coded designators for these geographies, as well as a brief description of each.

Geographic Levels – Census Geography
Table summary
This table displays the results of geographic levels – census geography. The information is grouped by level of
geography (l.o.g.) (appearing as row headers), area and description (appearing as column headers).
Level of
Geography (L.O.G.)
Area Description
12 Canada This level of data is an aggregation of the provincial/territorial totals (L.O.G. 11). The national total is identified by the region code Z99099.
11 Province or Territory Total These totals are identified by a provincial/territorial postal letter, then a "990" followed by the province/territory code, as follows:

Newfoundland and Labrador = A99010
Nova Scotia = B99012
Prince Edward Island = C99011
New Brunswick = E99013
Quebec = J99024
Ontario = P99035
Manitoba = R99046
Saskatchewan = S99047
Alberta = T99048
British Columbia = V99059
Northwest Territories = X99061
Nunavut = X99062
Yukon Territory = Y99060
61 Census Tract Census tracts (CTs) are small geographic units representing urban or rural neighbourhood-like communities in census metropolitan areas (see definition below) or census agglomerations with an urban core population of 50,000 or more at time of 1996 Census. CTs were initially delineated by a committee of local specialists (such as planners, health and social workers and educators) in conjunction with Statistics Canada.

The 2013 databanks contain 5,366 areas coded as level of geography 61, based on 2011 Census.
51 Economic Region An economic region is a grouping of complete census divisions (see definition below) with one exception in Ontario. Economic regions (ERs) are used to analyse regional economic activity. Within the province of Quebec, ERs are designated by law. In all other provinces, they are created by agreement between Statistics Canada and the provinces concerned. Prince Edward Island and the territories each consist of one economic region.

The 2013 databanks contain 76 areas coded as level of geography 51, based on 2011 Census.
42 Census Agglomeration

The general concept of a census agglomeration (CA) is one of a very large urban area, together with adjacent urban and rural areas that have a high degree of economic and social integration with that urban area. CAs have an urban core population of at least 10,000, based on the previous census.

The 2013 databanks contain 133 area codes as level of geography 42, based on the 2011 Census: 114 CAs, 6 provincial parts for the 3 CAs which cross provincial boundaries, and 13 residual geographies called Non CMA-CA, one for each province and territory.

41 Census Metropolitan Area The general concept of a census metropolitan area (CMA) is one of a very large urban area, together with adjacent urban and rural areas that have a high degree of economic and social integration with that urban area. CMAs have an urban core population of at least 100,000, based on the previous census.

The 2013 databanks contain 35 areas coded as level of geography 41, based on 2011 Census:

001, St. John's, Newfoundland and Labrador
205, Halifax, Nova Scotia
305, Moncton, New Brunswick
310, Saint John, New Brunswick
408, Saguenay, Quebec
421, Québec, Quebec
433, Sherbrooke, Quebec
442, Trois-Rivières, Quebec
462, Montréal, Quebec
505, Ottawa-Gatineau (3 items: combined, Quebec part and Ontario part)
521, Kingston, Ontario
529, Peterborough, Ontario
532, Oshawa, Ontario
535, Toronto, Ontario
537, Hamilton, Ontario
539, St-Catharines-Niagara, Ontario
541, Kitchener-Cambridge-Waterloo, Ontario
543, Brantford, Ontario
550, Guelph, Ontario
555, London, Ontario
559, Windsor, Ontario
568, Barrie, Ontario
580, Greater Sudbury, Ontario
595, Thunder Bay, Ontario
602, Winnipeg, Manitoba
705, Regina, Saskatchewan
725, Saskatoon, Saskatchewan
825, Calgary, Alberta
835, Edmonton, Alberta
915, Kelowna, British Columbia
932, Abbotsford-Mission, British Columbia
933, Vancouver, British Columbia
935, Victoria, British Columbia
31 Federal Electoral District A federal electoral district (FED) refers to any place or territorial area represented by a member of Parliament elected to the House of Commons. There are 308 FEDs in Canada according to the 2003 Representation Order. The Representation Order is prepared by the Chief Electoral Officer describing, naming and specifying the population of each electoral district established by the Electoral Boundaries Commission and sent to the Governor in Council.

The 2013 databanks contain 308 areas coded as level of geography 31.
21 Census Division A census division (CD) is a group of neighbouring municipalities joined together for the purposes of regional planning and managing common services (such as police or ambulance services). A CD might correspond to a county, a regional municipality or a regional district.

CDs are established under laws in effect in certain provinces and territories of Canada. In other provinces and territories where laws do not provide for such areas (Newfoundland and Labrador, Manitoba, Saskatchewan and Alberta), Statistics Canada defines equivalent areas for statistical reporting purposes in cooperation with these provinces and territories.

The 2011 Census contain 293 areas coded as level of geography 21; however, the 2013 databanks contain 295 areas since the CD of Halton (Ont.) straddles 2 Economic Regions.

Starting in 2007, Census divisions are identified in the tables by a six digits code:

2 first digits = Province
2 next digits = Economic Region
2 last digits = Census Division

Changes in Census Geography – 2011 boundaries as compared to 2006 boundaries

When comparing data between the 2011 and 2012 reference years, users should consider that some of the changes in the data can be due to Census boundary changes. The data for the 2011 reference year is produced according to the 2006 Census boundaries, while the data for the 2012 reference year is based on the 2011 Census boundaries.

Changes to Census Metropolitan Areas (CMA)

There were a few boundary changes which impact the total area covered by specific CMAs. Census subdivisions (CSD) previously considered to be outside CMA areas were added in five CMAs (Table K). Census subdivision is the general term for municipalities (as determined by provincial/territorial legislation) or areas treated as municipal equivalents for statistical purposes (e.g., Indian reserves, Indian settlements and unorganized territories).

Table K
Table summary
This table displays the results of Table K. The information is grouped by Code (appearing as row headers), Census metropolitain area, Code and Census subdivision, calculated using 2445115, Orford, 2451020 and Yamachiche units of measure (appearing as column headers).
Code Census metropolitain area Code Census subdivision
433 Sherbrooke 2442095
2445115
Val-Joli
Orford
505 Ottawa-Gatineau 2480145
2480140
2482010
2480065
Bowman
Val-des-Bois
Notre-Dame-de-la-Salette
Mayo
421 Québec 2434007 Neuville
408 Saguenay 2494245
2494230
2494225
2494260
Saint-David-de-Falardeau
Sainte-Rose-du-Nord
Saint-Félix-d'Otis
Saint-Charles-de-Bourget
442 Trois-Rivières 2437225
2451020
Saint-Luc-de-Vincennes
Yamachiche
550 Guelph 3523001 Puslinch

There was also a slight change in the area covered by the Montreal CMA due to a minor modification of in the boundary of the CSD of L'Assomption (CSD code 2442095).

Changes to Census Agglomerations (CA)

Two CAs were retired since they no longer met the appropriate population criteria (CA 446 - La Tuque and CA 960 - Kitimat), while five new CAs were introduced (CA 605 - Steinbach, CA 826 - Strathmore, CA 821 - High River, CA 831 - Sylvan Lake and CA 832 - Lacombe). Forty five CAs, which exist on both the 2006 and 2001 Census boundaries, had boundary changes which altered the area they covered (Table L). For more information on specific boundary changes, please refer to the section "How to obtain more information" at the end of this document.

Table L
Table summary
This table displays the results of Table L. The information is grouped by Code (appearing as row headers), Census agglomeration and Code (appearing as column headers).
Code Census agglomeration Code Census agglomeration
015 Corner Brook 481 Amos
105 Charlottetown 485 Rouyn-Noranda
320 Fredericton 544 Woodstock
328 Bathurst 553 Stratford
329 Miramichi 571 Midland
330 Campbellton 584 Temiskaming Shores
335 Edmundston 607 Portage la Prairie
403 Matane 735 North Battleford
404 Rimouski 750 Estevan
405 Rivière-du-Loup 820 Okotoks
406 Baie-Comeau 830 Red Deer
410 Alma 833 Camrose
411 Dolbeau-Mistassini 850 Grande Prairie
428 Saint-Georges 865 Wetaskiwin
430 Thetford Mines 913 Penticton
437 Cowansville 925 Kamloops
440 Victoriaville 930 Chilliwack
444 Shawinigan 940 Port Alberni
447 Drummondville 943 Courtenay
450 Granby 944 Campbell River
452 Saint-Hyacinthe 952 Quesnel
454 Sorel-Tracy 965 Terrace
456 Joliette    

Changes to Census Divisions (CD)

Four CDs changed name in the province of Quebec. There was also a reorganisation of CSDs within specific CDs in British Columbia and in the Northwest Territories (Table M). For more information on specific boundary changes, please refer to the section "How to obtain more information" at the end of this document.

Table M
Table summary
This table displays the results of Table M. The information is grouped by Province (appearing as row headers), Code, Census division, 2011 , Census division, 2006 and Comments (appearing as column headers).
Province Code Census division, 2011 Code Census division, 2006 Comments
Que. 242531 Les Appalaches 242531 L'Amiante Name Change
Que. 243040 Les Sources 243040 Asbestos Name Change
Que. 243553 Pierre-de Saurel 243553 Le Bas-Richelieu Name Change
Que. 248098 Minganie--Le Golfe-du-Saint-Laurent 248098 Minganie--Basse-Côte-Nord Name Change
B.C. 591024 Strathcona     2006 CD split
B.C.     591025 Comox-Strathcona 2006 CD split
B.C. 591026 Comox Valley     2006 CD split
N.W.T. 611001 Region 1     Restructured CD
N.W.T. 611002 Region 2     Restructured CD
N.W.T. 611003 Region 3     Restructured CD
N.W.T. 611004 Region 4     Restructured CD
N.W.T. 611005 Region 5     Restructured CD
N.W.T. 611006 Region 6     Restructured CD
N.W.T.     611006 Fort Smith Restructured CD
N.W.T.     611007 Inuvik Restructured CD

Geographic Levels - Special Geography

Clients may select geographical areas of their own definition; areas that are not part of the standard areas listed here (for example, bank service areas, retail store catchment areas). For this, clients must submit a list of the geographic areas that make up their special area, and we will aggregate the micro data to correspond to that area of interest. User-defined areas can be based on aggregations of provinces and territories, economic regions, census divisions, census metropolitan areas, census agglomerations, census tracts, federal electoral districts and census subdivisions. Information ordered for "user-defined" areas will be coded according to the following:

Geographic Levels - Special Geography
Table summary
This table displays the results of geographic levels - special geography. The information is grouped by level of
geography
(l.o.g.) (appearing as row headers), name and description (appearing as column headers).
Level of
Geography
(L.O.G.)
Name Description
93 Total for all user-defined areas This level represents the sum total of all user-defined areas, and is the total of levels 91 and 92 described below.
92 Other user-defined areas This level of geography represents all user-defined areas that were too small, in terms of population; to have information compiled on those areas individually (i.e. fewer than 100 taxfilers). Such areas are grouped into this "other" category.
91 Special user-defined area Any area showing L.O.G. = 91 is an area defined by a specific user according to that user's needs (for example, school catchment areas, health districts, etc.)


Postal Code Conversion File

When a client is interested in purchasing data for areas made up of Postal Codes that are considered non‑standard postal geography, a conversion file is necessary. In this context an electronic file containing a combination of Postal Codes making up one or more user-defined area(s) is referred to as a conversion file. The data can then be compiled for these user-defined areas (subject to our confidentiality restrictions).

For example, Postal Code based user-defined areas may be branch service or school catchment areas, neighbourhoods or almost any other region.

We invite your comments

We are always working on ways to improve our products. The comments we receive concerning quality and presentation are essential to meet this objective. If you have any suggestions in this regard, we encourage you, the user, to provide us with your comments.

How to obtain more information

Inquiries about these data and related statistics or services should be directed to:

Client Services, Income Statistics Division
Telephone: Toll Free 1-888-297-7355 or 613-951-7355
Statistics Canada, Jean Talon Building, 5th Floor
Ottawa, Ontario K1A 0T6
Online requests: income@statcan.gc.ca

Statistics Canada's National Contact Centre provides a wide range of services: identification of your needs, establishing sources or availability of data, consolidation and integration of data coming from different sources, and general support for the use of Statistics Canada concepts and the use of statistical data.

Statistics Canada's National Contact Centre
Telephone: Toll Free 1-800-263-1136 or 613-951-8116
Telecommunications device for the hearing impaired (TTY): 1-800-363-7629
Online requests: infostats@statcan.gc.ca

You can also visit us on the web: Statistics Canada

Standards of service to the public

Statistics Canada is committed to serving its clients in a prompt, reliable and courteous manner. To this end, the Agency has developed standards of service which its employees observe in serving its clients.

Copyright

Published by authority of the Minister responsible for Statistics Canada.

© Minister of Industry, 2015

All rights reserved. Use of this publication is governed by the Statistics Canada Open Licence Agreement.

© This data includes information copied with permission from Canada Post Corporation

List of available data products

The Income Statistics Division's T1FF Processing Section of Statistics Canada tabulates statistical data derived from administrative records - most notably, the taxfiler. The resulting demographic and socio-economic databanks available are listed in the table below, along with their identifying product number and the usual release dates.

List of Available Data Products
Table summary
This table displays the results of list of available data products. The information is grouped by product name (appearing as row headers), product number and release date (appearing as column headers).
Product name Product number Release date
RRSP Contributors 17C0006 Fall - Winter
RRSP Contribution Limits (Room) 17C0011 Fall - Winter
Canadian Savers 17C0009 Fall - Winter
Canadian Investors 17C0007 Fall - Winter
Canadian Investment Income 17C0008 Fall - Winter
Canadian Taxfilers 17C0010 Fall - Winter
Canadian Capital Gains 17C0012 Fall - Winter
Charitable Donors 13C0014 Fall - Winter
Neighbourhood Income and Demographics 13C0015 Spring - Summer
Economic Dependency Profile 13C0017 Spring - Summer
Labour Income Profile 71C0018 Spring - Summer
Families 13C0016 Spring - Summer
Seniors 89C0022 Spring - Summer
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