Statistics by subject – Personal and household taxation

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All (49)

All (49) (25 of 49 results)

Data (18)

Data (18) (18 of 18 results)

Analysis (17)

Analysis (17) (17 of 17 results)

  • Articles and reports: 11-633-X2018012
    Description:

    This study investigates the extent to which income tax reassessments and delayed tax filing affect the reliability of Canadian administrative tax datasets used for economic analysis. The study is based on individual income tax records from the T1 Personal Master File and Historical Personal Master File for selected years from 1990 to 2010. These datasets contain tax records for approximately 100% of initial and all income tax filers, who submitted returns to the Canada Revenue Agency (CRA) before specific processing cut-off dates.

    Release date: 2018-01-11

  • The Daily
    Description: Release published in The Daily – Statistics Canada’s official release bulletin
    Release date: 2018-01-08

  • The Daily
    Description: Release published in The Daily – Statistics Canada’s official release bulletin
    Release date: 2017-11-23

  • Articles and reports: 11F0019M2017400
    Description:

    Despite a large literature estimating the effects of income taxation on the labour decisions of young and middle-aged workers, little is known about the extent to which older workers respond to changes in their income taxes. This paper explores this unresolved empirical issue, using longitudinal administrative data on more than one million individuals from Canada and exploiting a recent tax reform in the empirical identification strategy that explicitly targeted older couples. The findings offer new insight into the “black box” of intra-household labour supply and inform the optimal designs of income tax and retirement income systems.

    Release date: 2017-11-23

  • The Daily
    Description: Release published in The Daily – Statistics Canada’s official release bulletin
    Release date: 2016-12-05

  • Journals and periodicals: 75-202-X
    Description:

    Income in Canada is an annual analytical report which summarizes the economic well-being of Canadians. It includes an extensive collection of income statistics, covering topics such as income distribution, income tax, government transfers, and low income back to 1976. The data prior to 1993 are drawn from the Survey of Consumer Finances (SCF). Beginning with 1998, the data are taken from the Survey of Labour and Income Dynamnics (SLID). For the 1993 to 1997 period, estimates are based on a combined sample from SCF and SLID.

    Income in Canada provides a complete list of the tables and directions for getting started. It also contains links to the background information on the survey, including content and methodology, and other SLID data products and services.

    With this release, users now have free access to the 202 CANSIM Series tables. Tables are accessible using a PC or Mac via the web browser.

    Release date: 2012-06-18

  • Articles and reports: 75-001-X200510313137
    Description:

    Local government revenues are increasingly perceived as inadequate to fund the program responsibilities of municipalities. Property taxes (residential and non-residential) are by far the most important revenue source, accounting for 35% in 2003 (up from 30% in 1988). But, residential property taxes are commonly viewed as regressive in relation to income. This study uses the 2001 Census of Population to quantify the regressiveness of residential property taxes in Canadian municipalities, and to examine whether regressive taxes are generally attributable to lower-income seniors living in high-priced homes.

    Release date: 2005-06-20

  • Articles and reports: 11-010-X20050057901
    Description:

    An overview of effective tax rates for different income groups.

    Release date: 2005-05-12

  • Articles and reports: 11-621-M2005024
    Description:

    This study examines trends in income, federal personal income tax and effective income tax rate, from 1990 to 2002. The paper splits income tax fillers into three groups: those in the lower half of the income distribution (deciles 1 to 5), those in the top 10% (decile 10) and those in between (deciles 6 to 9).

    Release date: 2005-04-22

  • Articles and reports: 75-001-X200310713094
    Description:

    This paper examines the burden of property tax by province and household income and how property tax increases the inequality of family income.

    Release date: 2003-09-17

  • Articles and reports: 75-001-X20010015610
    Description:

    This article provides an overview of changes between 1980 and 1997 in various taxes in the G-7 and OECD countries.

    Release date: 2001-03-23

  • Articles and reports: 75-001-X20000035372
    Description:

    Some taxes may be higher, some lower than in other developed nations, but overall Canada's effective tax rate is middle-of-the-road. Using OECD data, this study compares several tax-t0-GDP ratios of the G-7 and the 29 OECD countires.

    Release date: 2000-09-06

  • Articles and reports: 75-001-X20000035373
    Description:

    Payroll taxes vary widely in level and growth across the provinces. Of the nine taxes, only three are nationwide. This article looks at trends across the country. It also briefly compares total Canadian payroll taxes with those of other G-7 and OECD nations.

    Release date: 2000-09-06

  • Articles and reports: 75-001-X20000025071
    Description:

    Much discussion of comparative tax rates is based on federal statutory income tax rates. But taxes actually paid are often quite different, owing to various tax deductions, credits, surtaxes and payroll taxes. This study uses effective rather than statutory tax rates to compare income taxes paid by individuals and families in Canada and the United States.

    Release date: 2000-06-07

  • Articles and reports: 75-001-X20000025070
    Description:

    Payroll taxes have grown substantially since the early 1980s, and have become an increasingly important source of government revenues. This article, part one of a two-part analysis, details the various payroll taxes collected by the federal and provincial governments. A subsequent article will report on national and provincial trends in the level, growth and role of each component and compare Canadian payroll taxes to those of the other G-7 countries.

    Release date: 2000-06-07

  • Articles and reports: 11F0019M1998124
    Description:

    Conventional wisdom has it that U. S. society is both richer and more unequal than Canadian society, and that both have become more unequal in recent decades. It is true that earnings inequality increased in both countries from 1974 to 1985. However, in the 1985 to 1995 period, while generally rising in the United States, earnings inequality fell marginally in Canada. At the same time, perhaps surprisingly, polarization-the spreading out of the earning distribution away from the median- fell over the past decade in both nations. Adding in the role of government income taxes and transfers, families' disposable incomes became more equal in Canada, but more unequal in the United States. Finally, a large portion of Canadian families had absolutely higher purchasing power than their U. S. counterparts.

    Release date: 1998-07-08

  • Articles and reports: 11F0019M1996090
    Description:

    This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland. While the UI and C/QPP components are levied on both employers and employees, the WC and H/E components are levied on employers only. Our main findings are 1) payroll taxes have increased substantially over the last three decades in Canada as a whole and in every province; 2) the structure, level, growth and role of each component of payroll taxes vary remarkably from one province to another; 3) the expansion of the UI component in recent years has been the largest contributor to the rise in payroll taxes across every province in the country; and 4) despite significant growth in recent years, payroll taxes are still much lower in Canada than in most other western industrialized countries.

    Release date: 1996-02-28

Reference (7)

Reference (7) (7 of 7 results)

  • Surveys and statistical programs – Documentation: 4107
    Release date: 2017-11-15

  • Surveys and statistical programs – Documentation: 5175
    Release date: 2017-07-07

  • Index and guides: 97-563-G2006003
    Description:

    This guide focuses on the following variables: After-tax income, Total income and its components, Income status as well as other related variables from the Income and earnings release.

    Provides information that enables users to effectively use, apply and interpret data from the 2006 Census. Each guide contains definitions and explanations on census concepts, data quality and historical comparability. Additional information will be included for specific variables to help general users better understand the concepts and questions used in the census.

    Release date: 2008-12-04

  • Technical products: 75F0002M2007006
    Description:

    This study uses administrative tax data and the Survey of Financial Security to explore trends in the number and characteristics of high-income Canadians, as well as their wealth and effective income tax rates, from 1982 to 2004. The paper uses a range of thresholds to delineate high income and emphasizes statistics on the top 5%, 1%, 0.1% and 0.01% of tax filers.

    The study found that an individual income of $89,000 was needed to be counted among the top 5% if income recipients in 2004. A family income of $154,000 would place one in the top 5% of families. The growth in incomes at the high end has been quite rapid while incomes of the majority of the population remained stable. Compared with the U.S., Canada had significantly fewer high-income recipients in 2004, and their incomes were considerably less. Higher-income individuals tend to be middle aged married males that live in the larger urban centres. While women have made up a larger portion on the top 5% of tax filers since 1982, they have not made gains in the very highest income groups. High income Canadians have roughly the same share of total wealth as they do of total income.

    High income Canadians, in line with an increasing share of total income, have been paying an increasing share of total personal income taxes. Their share of total income increased from 21% to 25% between 1992 and 2004 while their share of income taxes paid increased from 30% to 36%. At the same time their effective tax rate dropped from 29% to 27%. Thus despite lower tax rates the increase in incomes was large enough, when combined with the progressive tax system, to result in an increased share of total taxes paid by high income Canadians. There is considerable heterogeneity in effective tax rates at the individual level with some high income individuals facing an effective tax rate of over 45%, while some pay as little as 10%. The proportion of tax filers, across the income distribution, who pay zero taxes decreased between 1992 and 2004.

    Release date: 2007-09-24

  • Technical products: 11F0024M20040007613
    Description:

    This study examines the past and future trends of Canadian taxpayers from the perspectives of demographics, the labour force, technology, socio-economic characteristics and financial development. It combines Statistics Canada research with research done elsewhere to shed light on the emerging trends relevant to taxation and compliance of Canadian individual taxpayers.

    Release date: 2004-11-25

  • Surveys and statistical programs – Documentation: 4301
    Release date: 1991-07-10

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