Appendix

Assumption 1: 

We assume that there is no under-reporting (nor over-reporting)  of employment income and total income.  These assumptions imply that employed tax filers contributing to a RRSP do so with respect to a RRSP contribution limit that is calculated based on accurate employment income and that the reported total income currently reflects the income flow of an individual in a given year. 

Methodological note 1:

Observations pertaining to imputed spouses and imputed children were excluded, as they do not contain any information on RRSP contributions nor on PA. 

Methodological note 2:

The T1 Family File does not allow us to make a distinction for contributions made in an individual RRSP from those made in a group RRSP.  Morissette and Zhang (2004) report that 1.6 million private-sector employees working in firms offering group RRSP  reported participating in a group RRSP in 2001.  Data come from the 2001 Workplace and Employee Survey.

Text table 1 Income thresholds of income quintiles

Text table 2 Tax filers with an employment income, by sex

Text table 3 Tax filers with employment income, by age group

Text table 4 Tax filers with employment income, by income quintile

Text table 5 Rate of participation in private retirement savings plans, by sex

Text table 6 Rate of participation in private retirement savings plans, by age group

Text table 7 Rate of participation in private retirement savings plans, by income quintile

Text table 8 Tax filers with employment income, by income quintile and age group

Text table 9 Rate of participation, by income quintile and age group

Text table 10 Variation in participation rates, by income quintile and age group

Text table 11 Variation in participation rates in Employer-Sponsored Pension Plan, by income quintile and age group

Text table 12 Variation in participation rates in RRSP, by income quintile and age group

Text table 13 Variation in participation rates in private retirement savings plans, by income quintile and age group

Text table 14 Tax filers with employment income not participating in any private retirement savings plan, by age group and income quintile