Individual Data - User guide

Statistics Canada
89C0022

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

October 2013

Aussi disponible en français

Table of contents

• Introduction
• Section 1 — The data
  • Data Source
  • Data Currency
  • Data Quality
  • Confidentiality and Rounding
  • Suppressed Data
• Section 2 — The data tables
  • Data Table Contents
    • Economic Dependency Profile
    • Labour Income Profile
    • Neighbourhood Income and Demographics
  • Statistical Tables – Footnotes and Historical Availability
• Section 3 — Glossary of terms
• Section 4 — Geography
  • Geographic Levels - Postal Geography
    • Adding postal areas without duplication
    • City identification number (CityID)
    • Hierarchy of postal geography
  • Geographic Levels - Census Geography
  • Geographic Levels - Special Geography
    • Postal Code Conversion File
• We invite your comments
• List of available data products

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, 2011 income records are taken from 2011 tax returns filed in the spring of 2012, with data released during the summer of 2013. 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 2011, about 74.4% 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 2011, 94.2% 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, 2012, 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 , date of population estimate, population and coverage , calculated using ('000) and (%) units of measure (appearing as column headers).

Tax year	Number of Taxfilers	Date of Population Estimate	Population	Coverage
	('000)		('000)	(%)
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
Note: Percent coverage is based on a comparison of the number of taxfilers in the Income Statistics Division's taxfiler databank and the latest population estimates from the Statistics Canada publication Quarterly Demographic Statistics (catalogue no. 91-002) or CANSIM table 051-0005, now available on the Statistics Canada web site.

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, 2011
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	101.9
20-24	84.4
25-29	87.3
30-34	90.4
35-39	94.7
40-44	96.3
45-49	95.6
50-54	94.2
55-59	93.3
60-64	95.4
65-74	94.8
75+	94.5
Total	94.9
Rates of Coverage by Province
Newfoundland & Labrador	100.0
Prince Edward Island	95.4
Nova Scotia	95.1
New Brunswick	97.7
Quebec	96.7
Ontario	94.1
Manitoba	95.0
Saskatchewan	96.5
Alberta	94.1
British Columbia	92.9
Yukon Territory	92.1
Northwest Territories	95.1
Nunavut	96.0
Canada	94.9
Note: Coverage rates by age and by province are based on comparisons with the estimated population counts to July 1, 2012 available on CANSIM table 051-0001 from Statistics Canada.

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. See the following table (Table C). Starting with 2001 data, wage and salary income of non-filing spouses can be identified, in some cases, from T4 earnings statements.

Table C - Median Income, Individuals
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, calculated using t1ff and scf/slid units of measure (appearing as column headers).

Year	Median Income, Individuals		% ratio
	T1FF	SCF/SLID
1990	19,100	18,737	101.9
1991	19,300	19,040	101.4
1992	18,600	19,667	94.6
1993	18,000	19,400	92.8
1994	18,500	19,587	94.5
1995	18,900	20,134	93.9
1996	19,000	20,202	94.1
1997	19,400	20,581	94.3
1998	20,100	20,081	100.1
1999	20,800	20,432	101.8
2000	21,600	21,511	100.4
2001	22,600	21,500	105.1
2002	23,100	22,100	104.5
2003	23,600	22,500	104.9
2004	24,400	23,300	104.7
2005	25,400	24,100	105.4
2006	26,500	25,200	105.2
2007	27,960	26,900	103.9
2008	28,920	27,300	105.9
2009	28,840	27,400	105.2
2010	29,250	27,600	106.0
2011	30,180	29,000	104.1
Note: The above T1FF medians are from the T1 Family File of the Income Statistics Division. SCF (Survey of Consumer Finances) was replaced by the SLID (Survey of Labour and Income Dynamics); medians for 1990-1997 are from Statistics Canada's annual publication 13-207, Income distributions by size in Canada. Medians for 1998 and 1999 are from Statistics Canada CD-ROM 13F0022XCB, Income Trends in Canada. The 2000 and 2005 T1FF medians are compared to the 2001 and 2006 Censuses data (2000 and 2005 income). Starting from 2001 median is taken from CANSIM table 202-0402. Because, data in CANSIM are presented in Constant dollars, the series has been adjusted in current dollars using Consumer Price Indexes. The SCF and SLID estimates do not include the Territories.

Table D - Coverage of Government Transfers, 2011
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	95.2%	CANSIM Table 380-0034 and QPIP Official StatisticsNote 1
Canada Child Tax Benefits & Universal Child Tax Benefits	98.5%	CANSIM Table 380-0034Note 2
Canada Child Tax Benefits & Universal Child Tax Benefits	98.1%	Canada Revenue Agency, Benefits StatisticsNote 3
Canada/Quebec Pension Plans	94.1%	CANSIM Table 380-0022Note 4
Old Age Security Benefits	96.8%	CANSIM Table 380-0034Note 2
Social Assistance	71.5%	CANSIM Table 380-0033Note 2
Workers’ Compensation	84.1%	CANSIM Table 380-0033Note 2
Goods and Services Tax Credit	77.4%	CANSIM Table 380-0034Note 2
Goods and Services Tax Credit	104.3%	Canada Revenue Agency, Benefits StatisticsNote 5
Sources: 1) Statistics Canada, System of National accounts, National Income and expenditure sub-sector accounts, Quarterly estimates and Conseil de gestion de l'assurance parentale du Québec, Official Statistics for the Quebec Parental Insurance Plan, December 2011 2) System of National Accounts, Statistics Canada, National Income and Expenditure Sub-sector Accounts, Quarterly Estimates 3) Canada Revenue Agency, Benefits Statistics, Canada Child Tax Benefit and Universal Child Care Benefit 4) System of National Accounts, Statistics Canada, National Income and Expenditure Sub-sector Accounts, Annual Estimates 5) Canada Revenue Agency, Benefits Statistics, Goods and Services Tax Credits

Confidentiality and Rounding

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

To protect the confidentiality of Canadians, counts are rounded. Rounding may increase, decrease, or cause no change to counts. 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 reported amounts are rounded to the nearest $5,000 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.

Note: Counts represent the number of persons.

Reported amounts are aggregate dollar amounts reported.

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	xNote *	0.1
Goods and Services Tax Credit/Harmonized Sales Tax Credit	xNote **	xNote **	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
x Confidential when reported by fewer than 15 taxfilers. (In the data supplied to clients, the suppressed cell will contain a "0".) x* For the same income variable, the value for the opposite gender was suppressed in the table to avoid disclosure by subtraction. x** The value for a second income variable was suppressed elsewhere in the table to avoid disclosure by subtraction.

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.

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

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 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 Low Income Climate Action Tax Credit
Beginning in its 2009 budget, 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 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
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
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 (since 1999).

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
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: Employment Insurance, Family Allowance (to 1992), FST credit (in 1989 and 1990), 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), Child Tax Credit (to 1992), Canada Child Tax Benefit (starting with 1993), Old Age Security pension benefits/net federal supplements, Canada and Quebec Pension plans benefits, non-taxable income and provincial refundable tax credits (both beginning in 1990), Quebec child assistance payment (beginning in 2006) which replaced the Quebec Family allowances (the latter were in place from 1994 to 2004), British Columbia Family Bonus (beginning in 1996), New Brunswick Child Tax Benefit (beginning in 1997), Alberta Family Employment Tax Credit (beginning in 1997), Northwest Territories Child Benefit (beginning in 1998), Nova Scotia Child Tax Benefit (beginning in 1998), Nunavut Child Benefit (beginning in 1998), Ontario Child Benefit (beginning in 2007) which integrates the Ontario child care supplement for working families (beginning in 1998), Saskatchewan Child Benefit (from 1998 to 2008), Newfoundland and Labrador Child Benefit (beginning in 1999), the Yukon Child Benefit (beginning in 1999), the Newfoundland and Labrador Seniors Benefit (beginning in 1999), the Saskatchewan Sales Tax Credit (beginning in 2000), the Nova Scotia one-time payment Taxpayer Refund Program (2003 only), the New Brunswick Low-Income Seniors Benefit (since 2005), the British Columbia Seniors Supplement (beginning with 2005), the Universal Child Care Benefit (beginning in 2006), the Alberta Resource Rebate (for 2006 only), the Ontario Home Electricity Relief (for 2006 only), the Newfoundland and Labrador Home Heating Rebate (beginning with 2007), the Nova Scotia Credit for Volunteer Fire-fighter (beginning with 2007), the New Brunswick Home Energy Assistance Program (for 2007 only), the Quebec Credit for Individuals Living in Northern Villages (beginning with 2007), the Quebec Sales Tax Credit (beginning in 2003), the Ontario Senior Homeowners Property Tax Grant (beginning with 2008), the Northern Ontario Energy Credit (beginning in 2010), the Ontario Energy and Property Tax Credit (beginning in 2010), the Ontario Child Activity Tax Credit (beginning in 2010), the Ontario Sales Tax Credit (beginning in 2003), the Ontario Sales Tax Transition Benefit (beginning in 2010), the Manitoba Child Tax Benefit (beginning in 2008), the Manitoba Education Property Tax Credit (beginning in 2001), the Manitoba School Tax Credit for Homeowner (beginning in 2003), the Manitoba Advanced Tuition Tax Rebate (beginning in 2010), the Saskatchewan Graduate retention Program tuition Rebate (beginning with 2008), the Saskatchewan Low-Income tax credit (beginning in 2008),the Saskatchewan Active Family Benefit (beginning in 2010), the British Columbia Climate Action Dividend (2008 only), the British Columbia Low Income Climate Action Tax Credit (beginning with 2009), the Yukon First Nations Tax Credit (beginning with 2008), and the Nunavut Volunteer Fire-fighter Credit (starting in 2008), the Nova Scotia Affordable Living Credit (beginning with 2010), the Nova Scotia Poverty Reduction Tax Credit (beginning with 2010), the Nunavut Cost of Living Tax Credit (beginning in 2003), the Working Income Tax Benefit (beginning in 2010) and  the Quebec Solidarity Tax Credit (beginning in 2011).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.

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 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 2003 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
Since 2003, 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 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 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.

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.

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.

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 Firefighters
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
Beginning in 1999, when 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.

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 Formerly Ontario Child Care Supplement for Working Families
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. 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 CCTB into a single monthly payment. Included in Provincial refundable tax credits/Family benefits in the statistical tables.

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.

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 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.

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.

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".

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

Progressive Family Growth Benefit (PFGB)
Is a $1,000 lump-sum payment to residents of the province of Newfoundland and Labrador who give birth to a baby or have a child placed with them for adoption on or after January 1^st 2008.

Provincial Refundable Tax Credits/Family Benefits
Unlike non-refundable tax credits, these amounts are paid to the taxfiler, regardless of tax liability. Included are the refundable provincial tax credits received by taxfilers in Manitoba, Ontario, Quebec and Saskatchewan (since 1990), British Columbia and the Northwest Territories (since 1993), Newfoundland and Labrador and Nunavut (beginning in 1997), FST credit (in 1989 and 1990), 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), Quebec child assistance payment (beginning in 2005) which replaced the Quebec Family allowances (the latter were in place from 1994 to 2004), British Columbia Family Bonus (beginning in 1996), New Brunswick Child Tax Benefit (beginning in 1997), Alberta Family Employment Tax Credit (beginning in 1997), Northwest Territories Child Benefit (beginning in 1998), Nova Scotia Child Tax Benefit (beginning in 1998), Nunavut Child Benefit (beginning in 1998), Ontario Child Care Supplement for Working Families (commenced in 1998), replaced with Ontario Child Benefit program (OCB) in July 2007 which combines the former OCCS payment with basic social assistance benefit payments for children, renamed ( 2008) Ontario Child care Benefit Supplement (OCCS),Saskatchewan Child Benefit (from 1998 to 2006), Newfoundland and Labrador Child Benefit (beginning in 1999) which includes the Mother Baby Nutrition Supplement (MBNS) beginning in 2002, the Mother Child Benefit Supplement (2004) and the Progressive Family growth benefit (PFGB) (starting in 2008) and the Parental Support Benefit (PSB) (beginning in 2008), the Yukon Child Benefit (beginning in 1999), the Newfoundland and Labrador Seniors Benefit (beginning in 1999), the Saskatchewan Sales Tax Credit (beginning in 2000), the Nova Scotia one-time payment Taxpayer Refund Program (2003 only), the New Brunswick Low-Income Seniors Benefit (since 2005), the British Columbia Seniors Supplement (beginning with 2005), the Universal Child Care Benefit (beginning in 2006), the Alberta Resource Rebate (for 2006 only), the Ontario Home Electricity Relief (for 2006 only), the Newfoundland and Labrador Home Heating Rebate (beginning with 2007), the Nova Scotia Credit for Volunteer Fire-fighter (beginning with 2007), the New Brunswick Home Energy Assistance Program (for 2007 only), the Quebec Credit for Individuals Living in Northern Villages (beginning with 2007), the Quebec Sales Tax Credit (beginning in 2003), the Ontario Senior Homeowners Property Tax Grant (beginning with 2008), the Northern Ontario Energy Credit (beginning in 2010), the Ontario Energy and Property Tax Credit (beginning in 2010), the Ontario Child Activity Tax Credit (beginning in 2010), the Ontario Sales Tax Credit (beginning in 2003), the Ontario Sales Tax Transition Benefit (beginning in 2010), the Manitoba Child Tax Benefit (beginning in 2008), the Manitoba Education Property Tax Credit (beginning in 2001), the Manitoba School Tax Credit for Homeowner (beginning in 2003), the Manitoba Advanced Tuition Tax Rebate (beginning in 2010), the Saskatchewan Graduate retention Program tuition Rebate (beginning in 2008), the Saskatchewan Low-Income tax credit (beginning in 2008), the Saskatchewan Active Family Benefit (beginning in 2010), the British Columbia Climate Action Dividend (for 2008 only), the British Columbia Low Income Climate Action Tax Credit (beginning with 2009), the Yukon First Nations Tax Credit (beginning with 2008), and the Nunavut Volunteer Fire-fighter Credit (starting in 2008), the Nova Scotia Affordable Living Credit (beginning with 2010), the Nova Scotia Poverty Reduction Tax Credit (beginning with 2010), the Nunavut Cost of Living Tax Credit (beginning in 2003) and  the Quebec Solidarity Tax Credit (beginning in 2011).The individuals in this case receive these payments without providing goods or services in return.

Quebec Child Assistance Payment Previously Quebec Family Allowance
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 Credit for Individuals Living in Northern Villages
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.

Quebec Family Allowance
See Quebec Child Assistance Payment

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.

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 July 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. Included in provincial refundable tax credits/Family Benefits in the statistical tables.

Saskatchewan Sales Tax Credit
Introduced in 2000, 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 is calculated on the current tax year and the credit will be paid in October of the year following the due date of your return. 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.

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

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:

• Labour income
  • Employment income
    • Wages/salaries/commissions
    • Other employment income as reported on line 104 of the tax form (tips, gratuities, royalties, etc.)
    • Net self-employment
    • Indian Employment Income (new in 1999)
  • Employment insurance (EI) benefits
• Pension income
  • Old Age Security pension benefits/net federal supplements (the latter including guaranteed income supplements and spouses' allowances since 1994)
  • Canada/Quebec Pension Plan benefits
  • Superannuation and other (private) pensions
• Federal Family Allowance benefits (up to and including 1992)
• Quebec Family Allowance (from 1994 to 2004)
• Quebec Child Support Payment (beginning with 2005)
• British Columbia Family Bonus (beginning with 1996)
• New Brunswick Child Benefit Supplement (beginning with 1997)
• Alberta Family Employment Tax Credit (beginning with 1997)
• Northwest Territories Child Benefit (beginning with 1998)
• Nova Scotia Child Tax Benefit (beginning with 1998)
• Nunavut Child Benefit (beginning with 1998)
• Ontario Child Benefit (beginning 2007) which integrates the Ontario Child Care Supplement for Working Families (beginning with 1998)
• Saskatchewan Child Benefit (from 1998 to 2008)
• Newfoundland and Labrador Child Benefit (beginning with 1999)
• Yukon Child Benefit (beginning with 1999)
• Interest and other investment income
• Dividend income
• RRSP income (since 1994; previously in "other income" / since 1999; only tax filers 65+)
• Net limited partnership income (included in "other income")
• Alimony (included in "other income")
• Net rental income (included in "other income")
• Income for non-filing spouses (since 1992; included in "other income")
• Other incomes as reported on line 130 of the tax form (fellowships, bursaries, grants, registered disability savings plan (since 2008), etc.; included in "other income")
• Federal sales tax (FST) credit (for 1989-1990 inclusive)
• Goods and services tax (GST) credit (beginning in 1990)
• Harmonized sales tax (HST) credit (beginning in 1997)
• Child tax credit (up to and including 1992)
• Canada Child Tax Benefit (starting with 1993) and Universal Child Care Benefit (beginning in 2006)
• Manitoba Child Tax Benefit (beginning in 2008)
• Other non-taxable income (since 1990)
  • Workers' compensation payments (shown separately starting with 1994)
  • Social assistance payments (shown separately starting with 1994)
  • Guaranteed income supplements (included with net federal supplements since 1994; previously in "non-taxable income")
  • Spouses' allowances (included with net federal supplements since 1994; previously in "non-taxable income")
• Provincial refundable tax credits in Manitoba, Ontario, Quebec and Saskatchewan (since 1990), British Columbia and the Northwest Territories (since 1993), Newfoundland and Labrador, and Nunavut (since 1997), the Nova Scotia one-time payment Taxpayer Refund Program (2003 only), the New Brunswick Low-Income Seniors Benefit (since 2005), the Universal Child Care Benefit (beginning in 2006), the Alberta Resource Rebate (for 2006 only), the Ontario Home Electricity Relief (for 2006 only), the Newfoundland and Labrador Home Heating Rebate (beginning with 2007), the Nova Scotia Credit for Volunteer Fire-fighter (beginning with 2007), the New Brunswick Home Energy Assistance Program (for 2007 only) and the Quebec Credit for Individuals Living in Northern Villages (beginning with 2007), the Ontario Senior Homeowners Property Tax Grant (beginning with 2008), the Manitoba Child Tax Benefit (beginning in 2008), the Saskatchewan Educational Rebate (beginning with 2008), the British Columbia Climate Action Dividend ( 2008 only), the Yukon First Nations Tax Credit (beginning with 2008) and the Nunavut Volunteer Fire-fighter Credit (starting in 2008). ), the Alberta Family Employment Tax Credit (beginning in 1997), the Newfoundland and Labrador Seniors’ Benefit (beginning in 1999), the Saskatchewan Sales Tax Credit (beginning in 2000), the British Columbia Seniors’ Supplement (beginning in 2005), the Quebec Sales Tax Credit (beginning in 2003), the Northern Ontario Energy Credit (beginning in 2010), the Ontario Energy and Property Tax Credit (beginning in 2010), the Ontario Child Activity Tax Credit (beginning in 2010), the Ontario Sales Tax Credit (beginning in 2003), the Ontario Sales Tax Transition Benefit (beginning in 2010), the Manitoba Education Property Tax Credit (beginning in 2003), the Manitoba School Tax Credit for Homeowners (beginning in 2003), the Manitoba Advanced Tuition Tax Rebate (beginning in 2010), the Saskatchewan Low-Income tax credit (beginning in 2008),the Saskatchewan Graduate Retention Program Tuition Rebate (beginning in 2008), the Saskatchewan Active Family Benefit (beginning in 2010), the British Columbia Low Income Climate Action Tax Credit (beginning in 2009),the Nova Scotia Affordable Living Credit (beginning in 2010), the Nova Scotia Poverty Reduction Tax Credit (beginning in 2010), the Nunavut Cost of Living Tax Credit (beginning in 2003), the Working Income Tax Benefit (starting in 2010) and the Quebec Solidarity Tax Credit (beginning in 2011).

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 2009:

• 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.

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 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)
• Postal Walks*
• Other Postal Walks*
• 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 2011 databanks contain 4,010 areas coded as level of geography 09.
08	City Total	This level of data is an aggregation of the following geographies 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 L.O.G. 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 exactly with census subdivisions. The 2011 databanks contain 1,655 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 2011 databanks contain 452 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 2011 databanks contain 561 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)	The urban Forward Sortation Area (FSA, identified by the first three characters of the Postal Code) includes all residential addresses covered by the first three characters of a Postal Code in a particular urban area (not including levels 04 and 05). Only residential FSAs are considered for these databanks. An Urban FSA of this type can be identified by the FSA followed by three blanks. One FSA can be split in different parts if it is associated with more than one city. The 2011 databanks contain 2,451 areas coded as level of geography 03.
02	Other Postal Walk	No longer available. This level of data is an aggregation of urban residential Postal Codes unallocated to a letter carrier route and postal walks with less than 100 taxfilers. A postal walk record of this type can be identified by the FSA followed by three blanks, and the postal walk number "XXXX".
01	Postal Walk	No longer available. This is the finest level of data and is an aggregation of urban residential Postal Codes allocated to a letter carrier route. A postal walk of this type can be identified by a region code which is the FSA followed by three blanks, and the postal walk number. An average FSA contains 11 walks.

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.

Postal Walks (Level of Geography, or LOG 1) and Walk Pots (LOG 2) add up to Urban Forward Sortation Areas (FSAs, LOG 3).

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:
1 + 2 = 3
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 1^st 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 1^st 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

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 2011 databanks contain 4,994 areas coded as level of geography 61, based on 2006 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 2011 databanks contain 76 areas coded as level of geography 51, based on 2006 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 2011 databanks contain 130 area codes as level of geography 42, based on the 2006 Census: 111 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 2011 databanks contain 35 areas coded as level of geography 41, based on 2006 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 2011 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 2006 Census contain 288 areas coded as level of geography 21; however, the 2011 databanks contain 290 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

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, 2013

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
Migration Estimates	91C0025	Fall

Objectives, uses and users
Concepts, variables and classifications
Coverage and frames
Sampling
Questionnaire design
Response and nonresponse
Data collection and capture operations
Editing
Imputation
Estimation
Revisions and seasonal adjustment
Data quality evaluation
Disclosure control

1. Objectives, uses and users

1.1. Objective

The Monthly Retail Trade Survey (MRTS) provides information on the performance of the retail trade sector on a monthly basis, and when combined with other statistics, represents an important indicator of the state of the Canadian economy.

1.2. Uses

The estimates provide a measure of the health and performance of the retail trade sector. Information collected is used to estimate level and monthly trend for retail sales. At the end of each year, the estimates provide a preliminary look at annual retail sales and performance.

1.3. Users

A variety of organizations, sector associations, and levels of government make use of the information. Retailers rely on the survey results to compare their performance against similar types of businesses, as well as for marketing purposes. Retail associations are able to monitor industry performance and promote their retail industries. Investors can monitor industry growth, which can result in better access to investment capital by retailers. Governments are able to understand the role of retailers in the economy, which aids in the development of policies and tax incentives. As an important industry in the Canadian economy, governments are able to better determine the overall health of the economy through the use of the estimates in the calculation of the nation’s Gross Domestic Product (GDP).

2. Concepts, variables and classifications

2.1. Concepts

The retail trade sector comprises establishments primarily engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise.

The retailing process is the final step in the distribution of merchandise; retailers are therefore organized to sell merchandise in small quantities to the general public. This sector comprises two main types of retailers, that is, store and non-store retailers. The MRTS covers only store retailers. Their main characteristics are described below. Store retailers operate fixed point-of-sale locations, located and designed to attract a high volume of walk-in customers. In general, retail stores have extensive displays of merchandise and use mass-media advertising to attract customers. They typically sell merchandise to the general public for personal or household consumption, but some also serve business and institutional clients. These include establishments such as office supplies stores, computer and software stores, gasoline stations, building material dealers, plumbing supplies stores and electrical supplies stores.

In addition to selling merchandise, some types of store retailers are also engaged in the provision of after-sales services, such as repair and installation. For example, new automobile dealers, electronic and appliance stores and musical instrument and supplies stores often provide repair services, while floor covering stores and window treatment stores often provide installation services. As a general rule, establishments engaged in retailing merchandise and providing after sales services are classified in this sector. Catalogue sales showrooms, gasoline service stations, and mobile home dealers are treated as store retailers.

2.2. Variables

Sales are defined as the sales of all goods purchased for resale, net of returns and discounts. This includes commission revenue and fees earned from selling goods and services on account of others, such as selling lottery tickets, bus tickets, and phone cards. It also includes parts and labour revenue from repair and maintenance; revenue from rental and leasing of goods and equipment; revenues from services, including food services; sales of goods manufactured as a secondary activity; and the proprietor’s withdrawals, at retail, of goods for personal use. Other revenue from rental of real estate, placement fees, operating subsidies, grants, royalties and franchise fees are excluded.

Trading Location is the physical location(s) in which business activity is conducted in each province and territory, and for which sales are credited or recognized in the financial records of the company. For retailers, this would normally be a store.

Constant Dollars: The value of retail trade is measured in two ways; including the effects of price change on sales and net of the effects of price change. The first measure is referred to as retail trade in current dollars and the latter as retail trade in constant dollars. The method of calculating the current dollar estimate is to aggregate the weighted value of sales for all retail outlets. The method of calculating the constant dollar estimate is to first adjust the sales values to a base year, using the Consumer Price Index, and then sum up the resulting values.

2.3. Classification

The Monthly Retail Trade Survey is based on the definition of retail trade under the NAICS (North American Industry Classification System). NAICS is the agreed upon common framework for the production of comparable statistics by the statistical agencies of Canada, Mexico and the United States. The agreement defines the boundaries of twenty sectors. NAICS is based on a production-oriented, or supply based conceptual framework in that establishments are groups into industries according to similarity in production processes used to produce goods and services.

Estimates appear for 21 industries based on special aggregations of the 2012 North American Industry Classification System (NAICS) industries. The 21 industries are further aggregated to 11 sub-sectors.

Geographically, sales estimates are produced for Canada and each province and territory.

3. Coverage and frames

Statistics Canada’s Business Register ( BR) provides the frame for the Monthly Retail Trade Survey. The BR is a structured list of businesses engaged in the production of goods and services in Canada. It is a centrally maintained database containing detailed descriptions of most business entities operating within Canada. The BR includes all incorporated businesses, with or without employees. For unincorporated businesses, the BR includes all employers with businesses, and businesses with no employees with annual sales that have a Goods and Services Tax (GST) or annual revenue that declares individual taxes.  annual sales greater than $30,000 that have a Goods and Services Tax (GST) account (the BR does not include unincorporated businesses with no employees and with annual sales less than $30,000).

The businesses on the BR are represented by a hierarchical structure with four levels, with the statistical enterprise at the top, followed by the statistical company, the statistical establishment and the statistical location. An enterprise can be linked to one or more statistical companies, a statistical company can be linked to one or more statistical establishments, and a statistical establishment to one or more statistical locations.

The target population for the MRTS consists of all statistical establishments on the BR that are classified to the retail sector using the North American Industry Classification System (NAICS) (approximately 200,000 establishments). The NAICS code range for the retail sector is 441100 to 453999. A statistical establishment is the production entity or the smallest grouping of production entities which: produces a homogeneous set of goods or services; does not cross provincial boundaries; and provides data on the value of output, together with the cost of principal intermediate inputs used, along with the cost and quantity of labour used to produce the output. The production entity is the physical unit where the business operations are carried out. It must have a civic address and dedicated labour.

The exclusions to the target population are ancillary establishments (producers of services in support of the activity of producing goods and services for the market of more than one establishment within the enterprise, and serves as a cost centre or a discretionary expense centre for which data on all its costs including labour and depreciation can be reported by the business), future establishments, establishments with a missing or a zero gross business income (GBI) value on the BR and establishments in the following non-covered NAICS:

• 4541 (electronic shopping and mail-order houses)
• 4542 (vending machine operators)
• 45431 (fuel dealers)
• 45439 (other direct selling establishments)

4. Sampling

The MRTS sample consists of 10,000 groups of establishments (clusters) classified to the Retail Trade sector selected from the Statistics Canada Business Register. A cluster of establishments is defined as all establishments belonging to a statistical enterprise that are in the same industrial group and geographical region. The MRTS uses a stratified design with simple random sample selection in each stratum. The stratification is done by industry groups (the mainly, but not only four digit level NAICS), and the geographical regions consisting of the provinces and territories, as well as three provincial sub-regions. We further stratify the population by size.

The size measure is created using a combination of independent survey data and three administrative variables: the annual profiled revenue, the GST sales expressed on an annual basis, and the declared tax revenue (T1 or T2). The size strata consist of one take-all (census), at most, two take-some (partially sampled) strata, and one take-none (non-sampled) stratum. Take-none strata serve to reduce respondent burden by excluding the smaller businesses from the surveyed population. These businesses should represent at most ten percent of total sales. Instead of sending questionnaires to these businesses, the estimates are produced through the use of administrative data.

The sample was allocated optimally in order to reach target coefficients of variation at the national, provincial/territorial, industrial, and industrial groups by province/territory levels. The sample was also inflated to compensate for dead, non-responding, and misclassified units.

MRTS is a repeated survey with maximisation of monthly sample overlap. The sample is kept month after month, and every month new units are added (births) to the sample.  MRTS births, i.e., new clusters of establishment(s), are identified every month via the BR’s latest universe. They are stratified according to the same criteria as the initial population. A sample of these births is selected according to the sampling fraction of the stratum to which they belong and is added to the monthly sample. Deaths occur on a monthly basis. A death can be a cluster of establishment(s) that have ceased their activities (out-of-business) or whose major activities are no longer in retail trade (out-of-scope). The status of these businesses is updated on the BR using administrative sources and survey feedback, including feedback from the MRTS. Methods to treat dead units and misclassified units are part of the sample and population update procedures.

5. Questionnaire design

The Monthly Retail Trade Survey incorporates the following sub-surveys:

Monthly Retail Trade Survey - R8

Monthly Retail Trade Survey (with inventories) – R8

Survey of Sales and Inventories of Alcoholic Beverages

The questionnaires collect monthly data on retail sales and the number of trading locations by province or territory and inventories of goods owned and intended for resale from a sample of retailers. The items on the questionnaires have remained unchanged for several years. For the 2004 redesign, the general questionnaires were subject to cosmetic changes only. The questionnaire for Sales and Inventories of Alcoholic Beverages underwent more extensive changes. The modifications were discussed with stakeholders and the respondents were given an opportunity to comment before the new questionnaire was finalized. If further changes are needed to any of the questionnaires, proposed changes would go through a review committee and a field test with respondents and data users to ensure its relevancy.

6. Response and nonresponse

6.1. Response and non-response

Despite the best efforts of survey managers and operations staff to maximize response in the MRTS, some non-response will occur. For statistical establishments to be classified as responding, the degree of partial response (where an accurate response is obtained for only some of the questions asked a respondent) must meet a minimum threshold level below which the response would be rejected and considered a unit nonresponse.  In such an instance, the business is classified as not having responded at all.

Non-response has two effects on data: first it introduces bias in estimates when nonrespondents differ from respondents in the characteristics measured; and second, it contributes to an increase in the sampling variance of estimates because the effective sample size is reduced from that originally sought.

The degree to which efforts are made to get a response from a non-respondent is based on budget and time constraints, its impact on the overall quality and the risk of nonresponse bias.

The main method to reduce the impact of non-response at sampling is to inflate the sample size through the use of over-sampling rates that have been determined from similar surveys.

Besides the methods to reduce the impact of non-response at sampling and collection, the non-responses to the survey that do occur are treated through imputation. In order to measure the amount of non-response that occurs each month, various response rates are calculated. For a given reference month, the estimation process is run at least twice (a preliminary and a revised run). Between each run, respondent data can be identified as unusable and imputed values can be corrected through respondent data. As a consequence, response rates are computed following each run of the estimation process.

For the MRTS, two types of rates are calculated (un-weighted and weighted). In order to assess the efficiency of the collection process, un-weighted response rates are calculated. Weighted rates, using the estimation weight and the value for the variable of interest, assess the quality of estimation. Within each of these types of rates, there are distinct rates for units that are surveyed and for units that are only modeled from administrative data that has been extracted from GST files.

To get a better picture of the success of the collection process, two un-weighted rates called the ‘collection results rate’ and the ‘extraction results rate’ are computed. They are computed by dividing the number of respondents by the number of units that we tried to contact or tried to receive extracted data for them. Non-monthly reporters (respondents with special reporting arrangements where they do not report every month but for whom actual data is available in subsequent revisions) are excluded from both the numerator and denominator for the months where no contact is performed.

In summary, the various response rates are calculated as follows:

Weighted rates:

Survey Response rate (estimation) =
Sum of weighted sales of units with response status i / Sum of survey weighted sales

where i = units that have either reported data that will be used in estimation or are converted refusals, or have reported data that has not yet been resolved for estimation.

Admin Response rate (estimation) =
Sum of weighted sales of units with response status ii / Sum of administrative weighted sales

where ii = units that have data that was extracted from administrative files and are usable for estimation.

Total Response rate (estimation) =
Sum of weighted sales of units with response status i or response status ii / Sum of all weighted sales

Un-weighted rates:

Survey Response rate (collection) =
Number of questionnaires with response status iii/ Number of questionnaires with response status iv

where iii = units that have either reported data (unresolved, used or not used for estimation) or are converted refusals.

where iv = all of the above plus units that have refused to respond, units that were not contacted and other types of non-respondent units.

Admin Response rate (extraction) =
Number of questionnaires with response status vi/ Number of questionnaires with response status vii

where vi = in-scope units that have data (either usable or non-usable) that was extracted from administrative files

where vii = all of the above plus units that have refused to report to the administrative data source, units that were not contacted and other types of non-respondent units.

(% of questionnaire collected over all in-scope questionnaires)

Collection Results Rate =
Number of questionnaires with response status iii / Number of questionnaires with response status viii

where iii = same as iii defined above

where viii = same as iv except for the exclusion of units that were contacted because their response is unavailable for a particular month since they are non-monthly reporters.

Extraction Results Rate =
Number of questionnaires with response status ix / Number of questionnaires with response status vii

where ix = same as vi with the addition of extracted units that have been imputed or were out of scope

where vii = same as vii defined above

(% of questionnaires collected over all questionnaire in-scope we tried to collect)

All the above weighted and un-weighted rates are provided at the industrial group, geography and size group level or for any combination of these levels.

Use of Administrative Data

Managing response burden is an ongoing challenge for Statistics Canada. In an attempt to alleviate response burden and survey costs, especially for smaller businesses, the MRTS has reduced the number of simple establishments in the sample that are surveyed directly and instead derives sales data for these establishments from Goods and Service Tax (GST) files using a statistical model. The model accounts for differences between sales and revenue (reported for GST purposes) as well as for the time lag between the survey reference period and the reference period of the GST file.

For more information on the methodology used for modeling sales from administrative data sources, refer to ‘Monthly Retail Trade Survey: Use of Administrative Data’ under ‘Documentation’ of the IMDB.

Table 1 contains the weighted response rates for all industry groups as well as for total retail trade for each province and territory. For more detailed weighted response rates, please contact the Marketing and Dissemination Section at (613) 951-3549, toll free: 1-877-421-3067 or by e-mail at retailinfo@statcan.

6.2. Methods used to reduce non-response at collection

Significant effort is spent trying to minimize non-response during collection. Methods used, among others, are interviewer techniques such as probing and persuasion, repeated re-scheduling and call-backs to obtain the information, and procedures dealing with how to handle non-compliant (refusal) respondents.

If data are unavailable at the time of collection, a respondent's best estimates are also accepted, and are subsequently revised once the actual data become available.

To minimize total non-response for all variables, partial responses are accepted. In addition, questionnaires are customized for the collection of certain variables, such as inventory, so that collection is timed for those months when the data are available.

Finally, to build trust and rapport between the interviewers and respondents, cases are generally assigned to the same interviewer each month. This action establishes a personal relationship between interviewer and respondent, and builds respondent trust.

7. Data collection and capture operations

Collection of the data is performed by Statistics Canada’s Regional Offices.

Table 1
Weighted response rates by NAICS, for all provinces/territories: July 2013
Table summary
This table displays the results of table 1 weighted response rates by NAICS, for all provinces/territories: August 2013. The information is grouped by NAICS - Canada (appearing as row headers), Weighted Response Rates, Total, Survey, and Administrative (appearing as column headers).

	Weighted Response Rates
	Total	Survey	Administrative
NAICS - Canada
Motor Vehicle and Parts Dealers	92.5	93.1	68.5
Automobile Dealers	94.0	94.3	57.1
New Car Dealers1	95.5	95.5
Used Car Dealers	69.7	71.8	57.1
Other Motor Vehicle Dealers	80.1	80.2	79.8
Automotive Parts, Accessories and Tire Stores	87.1	91.3	62.1
Furniture and Home Furnishings Stores	84.6	87.5	57.5
Furniture Stores	86.4	87.6	63.6
Home Furnishings Stores	81.4	87.4	54.4
Electronics and Appliance Stores	88.4	89.4	52.9
Building Material and Garden Equipment Dealers	92.7	92.7	93.0
Food and Beverage Stores	90.6	92.1	71.2
Grocery Stores	90.5	91.9	75.2
Grocery (except Convenience) Stores	93.1	94.2	79.3
Convenience Stores	59.0	60.8	48.0
Specialty Food Stores	67.7	72.8	46.4
Beer, Wine and Liquor Stores	96.1	96.7	70.0
Health and Personal Care Stores	88.9	88.8	90.5
Gasoline Stations	81.5	81.8	77.2
Clothing and Clothing Accessories Stores	86.8	88.2	36.3
Clothing Stores	87.7	89.2	25.7
Shoe Stores	89.7	89.9	76.2
Jewellery, Luggage and Leather Goods Stores	77.0	78.6	54.5
Sporting Goods, Hobby, Book and Music Stores	84.4	91.5	24.7
General Merchandise Stores	98.7	99.2	34.9
Department Stores	100.0	100.0
Other general merchadise stores	97.7	98.7	34.9
Miscellaneous Store Retailers	81.3	85.6	44.1
Total	90.2	91.3	70.4
Regions
Newfoundland and Labrador	92.8	93.4	72.8
Prince Edward Island	89.9	90.3	65.7
Nova Scotia	91.5	91.8	83.3
New Brunswick	88.8	90.2	68.8
Québec	89.7	91.2	71.1
Ontario	91.4	92.2	73.8
Manitoba	89.2	89.7	61.9
Saskatchewan	90.7	91.8	68.0
Alberta	88.7	90.0	63.2
British Columbia	89.8	90.8	68.5
Yukon Territory	84.6	84.6
Northwest Territories	82.8	82.8
Nunavut	71.2	71.2
1 There are no administrative records used in new car dealers

Weighted Response Rates

Respondents are sent a questionnaire or are contacted by telephone to obtain their sales and inventory values, as well as to confirm the opening or closing of business trading locations. Collection of the data begins approximately 7 working days after the end of the reference month and continues for the duration of that month.

New entrants to the survey are introduced to the survey via an introductory letter that informs the respondent that a representative of Statistics Canada will be calling. This call is to introduce the respondent to the survey, confirm the respondent's business activity, establish and begin data collection, as well as to answer any questions that the respondent may have.

8. Editing

Data editing is the application of checks to detect missing, invalid or inconsistent entries or to point to data records that are potentially in error. In the survey process for the MRTS, data editing is done at two different time periods.

First of all, editing is done during data collection. Once data are collected via the telephone, or via the receipt of completed mail-in questionnaires, the data are captured using customized data capture applications. All data are subjected to data editing. Edits during data collection are referred to as field edits and generally consist of validity and some simple consistency edits. They are used to detect mistakes made during the interview by the respondent or the interviewer and to identify missing information during collection in order to reduce the need for follow-up later on. Another purpose of the field edits is to clean up responses. In the MRTS, the current month’s responses are edited against the respondent’s previous month’s responses and/or the previous year’s responses for the current month. Field edits are also used to identify problems with data collection procedures and the design of the questionnaire, as well as the need for more interviewer training.

Follow-up with respondents occurs to validate potential erroneous data following any failed preliminary edit check of the data. Once validated, the collected data is regularly transmitted to the head office in Ottawa.

Secondly, editing known as statistical editing is also done after data collection and this is more empirical in nature. Statistical editing is run prior to imputation in order to identify the data that will be used as a basis to impute non-respondents. Large outliers that could disrupt a monthly trend are excluded from trend calculations by the statistical edits. It should be noted that adjustments are not made at this stage to correct the reported outliers.

The first step in the statistical editing is to identify which responses will be subjected to the statistical edit rules. Reported data for the current reference month will go through various edit checks.

The first set of edit checks is based on the Hidiriglou-Berthelot method whereby a ratio of the respondent’s current month data over historical (last month, same month last year) or auxiliary data is analyzed. When the respondent’s ratio differs significantly from ratios of respondents who are similar in terms of industry and/or geography group, the response is deemed an outlier.

The second set of edits consists of an edit known as the share of market edit. With this method, one is able to edit all respondents, even those where historical and auxiliary data is unavailable. The method relies on current month data only. Therefore, within a group of respondents, that are similar in terms of industrial group and/or geography, if the weighted contribution of a respondent to the group’s total is too large, it will be flagged as an outlier.

For edit checks based on the Hidiriglou-Berthelot method, data that are flagged as an outlier will not be included in the imputation models (those based on ratios). Also, data that are flagged as outliers in the share of market edit will not be included in the imputation models where means and medians are calculated to impute for responses that have no historical responses.

In conjunction with the statistical editing after data collection of reported data, there is also error detection done on the extracted GST data. Modeled data based on the GST are also subject to an extensive series of processing steps which thoroughly verify each record that is the basis for the model as well as the record being modeled. Edits are performed at a more aggregate level (industry by geography level) to detect records which deviate from the expected range, either by exhibiting large month-to-month change, or differing significantly from the remaining units. All data which fail these edits are subject to manual inspection and possible corrective action.

9. Imputation

Imputation in the MRTS is the process used to assign replacement values for missing data. This is done by assigning values when they are missing on the record being edited to ensure that estimates are of high quality and that a plausible, internal consistency is created. Due to concerns of response burden, cost and timeliness, it is generally impossible to do all follow-ups with the respondents in order to resolve missing responses. Since it is desirable to produce a complete and consistent microdata file, imputation is used to handle the remaining missing cases.

In the MRTS, imputation is based on historical data or administrative data (GST sales). The appropriate method is selected according to a strategy that is based on whether historical data is available, auxiliary data is available and/or which reference month is being processed.

There are three types of historical imputation methods. The first type is a general trend that uses one historical data source (previous month, data from next month or data from same month previous year). The second type is a regression model where data from previous month and same month previous year are used simultaneously. The third type uses the historical data as a direct replacement value for a non-respondent. Depending upon the particular reference month, there is an order of preference that exists so that top quality imputation can result. The historical imputation method that was labelled as the third type above is always the last option in the order for each reference month.

The imputation methods using administrative data are automatically selected when historical information is unavailable for a non-respondent. The administrative data source (annual GST sales) is the basis of these methods. The annual GST sales are used for two types of methods. One is a general trend that will be used for simple structure, e.g. enterprises with only one establishment, and a second type is called median-average that is used for units with a more complex structure.

10. Estimation

Estimation is a process that approximates unknown population parameters using only part of the population that is included in a sample. Inferences about these unknown parameters are then made, using the sample data and associated survey design. This stage uses Statistics Canada's Generalized Estimation System (GES).

For retail sales, the population is divided into a survey portion (take-all and take-some strata) and a non-survey portion (take-none stratum). From the sample that is drawn from the survey portion, an estimate for the population is determined through the use of a Horvitz-Thompson estimator where responses for sales are weighted by using the inverses of the inclusion probabilities of the sampled units. Such weights (called sampling weights) can be interpreted as the number of times that each sampled unit should be replicated to represent the entire population. The calculated weighted sales values are summed by domain, to produce the total sales estimates by each industrial group / geographic area combination. A domain is defined as the most recent classification values available from the BR for the unit and the survey reference period. These domains may differ from the original sampling strata because units may have changed size, industry or location. Changes in classification are reflected immediately in the estimates and do not accumulate over time. For the non-survey portion, the sales are estimated with statistical models using monthly GST sales.

For more information on the methodology for modeling sales from administrative data sources which also contributes to the estimates of the survey portion, refer to ‘Monthly Retail Survey: Use of Administrative Data’ under ‘Documentation’ of the IMDB.

The measure of precision used for the MRTS to evaluate the quality of a population parameter estimate and to obtain valid inferences is the variance. The variance from the survey portion is derived directly from a stratified simple random sample without replacement.

Sample estimates may differ from the expected value of the estimates. However, since the estimate is based on a probability sample, the variability of the sample estimate with respect to its expected value can be measured. The variance of an estimate is a measure of the precision of the sample estimate and is defined as the average, over all possible samples, of the squared difference of the estimate from its expected value.

11. Revisions and seasonal adjustment

Revisions in the raw data are required to correct known non-sampling errors. These normally include replacing imputed data with reported data, corrections to previously reported data, and estimates for new births that were not known at the time of the original estimates. Raw data are revised, on a monthly basis, for the month immediately prior to the current reference month being published. That is, when data for December are being published for the first time, there will also be revisions, if necessary, to the raw data for November. In addition, revisions are made once a year, with the initial release of the February data, for all months in the previous year. The purpose is to correct any significant problems that have been found that apply for an extended period. The actual period of revision depends on the nature of the problem identified, but rarely exceeds three years. Time series contain the elements essential to the description, explanation and forecasting of the behaviour of an economic phenomenon: "They are statistical records of the evolution of economic processes through time."¹ Economic time series such as the Monthly Retail Trade Survey can be broken down into five main components: the trend-cycle, seasonality, the trading-day effect, the Easter holiday effect and the irregular component.

The trend represents the long-term change in the series, whereas the cycle represents a smooth, quasi-periodical movement about the trend, showing a succession of growth and decline phases (e.g., the business cycle). These two components—the trend and the cycle—are estimated together, and the trend-cycle reflects the fundamental evolution of the series. The other components reflect short-term transient movements.

The seasonal component represents sub-annual, monthly or quarterly fluctuations that recur more or less regularly from one year to the next. Seasonal variations are caused by the direct and indirect effects of the climatic seasons and institutional factors (attributable to social conventions or administrative rules; e.g., Christmas).

The trading-day component originates from the fact that the relative importance of the days varies systematically within the week and that the number of each day of the week in a given month varies from year to year. This effect is present when activity varies with the day of the week. For instance, Sunday is typically less active than the other days, and the number of Sundays, Mondays, etc., in a given month changes from year to year.

The Easter holiday effect is the variation due to the shift of part of April’s activity to March when Easter falls in March rather than April.

Lastly, the irregular component includes all other more or less erratic fluctuations not taken into account in the preceding components. It is a residual that includes errors of measurement on the 1. A Note on the Seasonal adjustment of Economic Time Series», Canadian Statistical Review, August 1974.  A variable itself as well as unusual events (e.g., strikes, drought, floods, major power blackout or other unexpected events causing variations in respondents’ activities).

Thus, the latter four components—seasonal, irregular, trading-day and Easter holiday effect—all conceal the fundamental trend-cycle component of the series. Seasonal adjustment (correction of seasonal variation) consists in removing the seasonal, trading-day and Easter holiday effect components from the series, and it thus helps reveal the trend-cycle. While seasonal adjustment permits a better understanding of the underlying trend-cycle of a series, the seasonally adjusted series still contains an irregular component. Slight month-to-month variations in the seasonally adjusted series may be simple irregular movements. To get a better idea of the underlying trend, users should examine several months of the seasonally adjusted series.

Since April 2008, Monthly Retail Trade Survey data are seasonally adjusted using the X-12- ARIMA2 software. The technique that is used essentially consists of first correcting the initial series for all sorts of undesirable effects, such as the trading-day and the Easter holiday effects, by a module called regARIMA. These effects are estimated using regression models with ARIMA errors (auto-regressive integrated moving average models). The series can also be extrapolated for at least one year by using the model. Subsequently, the raw series—pre-adjusted and extrapolated if applicable— is seasonally adjusted by the X-11 method.

The X-11 method is used for analysing monthly and quarterly series. It is based on an iterative principle applied in estimating the different components, with estimation being done at each stage using adequate moving averages3. The moving averages used to estimate the main components—the trend and seasonality—are primarily smoothing tools designed to eliminate an undesirable component from the series. Since moving averages react poorly to the presence of atypical values, the X-11 method includes a tool for detecting and correcting atypical points. This tool is used to clean up the series during the seasonal adjustment. Outlying data points can also be detected and corrected in advance, within the regARIMA module.

Lastly, the annual totals of the seasonally adjusted series are forced to the annual totals of the original series.

Unfortunately, seasonal adjustment removes the sub-annual additivity of a system of series; small discrepancies can be observed between the sum of seasonally adjusted series and the direct seasonal adjustment of their total. To insure or restore additivity in a system of series, a reconciliation process is applied or indirect seasonal adjustment is used, i.e. the seasonal adjustment of a total is derived by the summation of the individually seasonally adjusted series.

12. Data quality evaluation

The methodology of this survey has been designed to control errors and to reduce their potential effects on estimates. However, the survey results remain subject to errors, of which sampling error is only one component of the total survey error. Sampling error results when observations are made only on a sample and not on the entire population. All other errors arising from the various phases of a survey are referred to as nonsampling errors. For example, these types of errors can occur when a respondent provides incorrect information or does not answer certain questions; when a unit in the target population is omitted or covered more than once; when GST data for records being modeled for a particular month are not representative of the actual record for various reasons; when a unit that is out of scope for the survey is included by mistake or when errors occur in data processing, such as coding or capture errors.

Prior to publication, combined survey results are analyzed for comparability; in general, this includes a detailed review of individual responses (especially for large businesses), general economic conditions and historical trends.

A common measure of data quality for surveys is the coefficient of variation (CV). The coefficient of variation, defined as the standard error divided by the sample estimate, is a measure of precision in relative terms. Since the coefficient of variation is calculated from responses of individual units, it also measures some non-sampling errors.

The formula used to calculate coefficients of variation (CV) as percentages is:

CV (X) = S(X) * 100% / X
where X denotes the estimate and S(X) denotes the standard error of X.

Confidence intervals can be constructed around the estimates using the estimate and the CV. Thus, for our sample, it is possible to state with a given level of confidence that the expected value will fall within the confidence interval constructed around the estimate. For example, if an estimate of $12,000,000 has a CV of 2%, the standard error will be $240,000 (the estimate multiplied by the CV). It can be stated with 68% confidence that the expected values will fall within the interval whose length equals the standard deviation about the estimate, i.e. between $11,760,000 and $12,240,000.

Alternatively, it can be stated with 95% confidence that the expected value will fall within the interval whose length equals two standard deviations about the estimate, i.e. between $11,520,000 and $12,480,000.

Finally, due to the small contribution of the non-survey portion to the total estimates, bias in the non-survey portion has a negligible impact on the CVs. Therefore, the CV from the survey portion is used for the total estimate that is the summation of estimates from the surveyed and non-surveyed portions.

13. Disclosure control

Statistics Canada is prohibited by law from releasing any data which would divulge information obtained under the Statistics Act that relates to any identifiable person, business or organization without the prior knowledge or the consent in writing of that person, business or organization. Various confidentiality rules are applied to all data that are released or published to prevent the publication or disclosure of any information deemed confidential. If necessary, data are suppressed to prevent direct or residual disclosure of identifiable data.

Confidentiality analysis includes the detection of possible "direct disclosure", which occurs when the value in a tabulation cell is composed of a few respondents or when the cell is dominated by a few companies.