T1 Family File, Final Estimates, 2015
Section 3 - Glossary of terms

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Table of contents

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).

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.

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 B.C. 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 B.C. 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.

Children’s Fitness Tax Credit

In 2015, the Children’s Fitness Tax Credit became a refundable credit which has a direct impact on total income. Taxfilers can claim a maximum of $1,000 of eligible fitness expenses per child. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit) at the beginning of the year in which an eligible fitness expense was paid. The refundable portion of the credit is 15% of the total eligible fees. In previous years, this credit was a non-refundable tax credit and therefore only had an impact on net federal tax. Included in Other Government Transfers in the statistical tables starting in 2015.

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 digit alpha-numeric component. It is created with the first letter of Postal Code followed by “9” and a four digit 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 data tables, 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 (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. Starting in 2014, taxfilers no longer need to apply for the GST credit. The Canada Revenue Agency automatically determines the eligibility for every Canadian resident who files a T1 income tax and benefit return. This change also impacted the way we processed the data.

Government Transfer Payments

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

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 census 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 census family income where adjusted indicates a consideration of family needs. The census family size adjustment used in calculating the Low-Income Measures reflects the precept that family needs increase with census 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 census 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 census family’s needs by 30% of the first adult. A census 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 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 spouses 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 was 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:

Other Government Transfers

Added in 2010. Initially only included the Working Income Tax Benefit (WITB). As of 2015 also includes the Children’s Fitness Tax Credit.

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”.

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".

Pooled registered pension plan (PRPP)

Pooled registered pension plan is an accessible retirement savings option for individuals, including self-employed individuals. PRPP contributions made by an employer are not a taxable benefit to the taxfiler, but they do reduce the taxfiler’s RRSP/ PRPP deduction room.

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:

British Columbia:

Prince Edward Island:

Manitoba:

New Brunswick:

Nova Scotia:

Nunavut:

Ontario:

Quebec:

Saskatchewan:

Newfoundland & Labrador:

Northwest Territories:

Yukon:

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 (SSTC)

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.

Income reported by tax filers from any of the following sources:

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:

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.

More information

Note of appreciation

Canada owes the success of its statistical system to a long-standing partnership between Statistics Canada, the citizens of Canada, its businesses, governments and other institutions. Accurate and timely statistical information could not be produced without their continued co-operation and goodwill.

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, 2017

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

Catalogue no. 72-212-X

Frequency: Annual

Ottawa

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Table of contents

Introduction - Main page
Section 1 - The data
Section 2 - The data tables
Section 3 - Glossary of terms
Section 4 - Geography
We invite your comments
List of available data products

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