The science behind our surveys: How we ensure quality and reduce burden

Every survey matters, and every response helps paint a more complete picture of Canada.

When you or your business is selected to take part in a Statistics Canada survey, it’s because you represent others with similar experiences. Your input helps ensure that everyone’s voice is counted, not just the loudest or most visible ones.

Statistics Canada uses scientific methods to choose participants in a fair and unbiased way. Each person or business selected plays an important role in making sure the results accurately reflect the population as a whole. We don’t add, swap, or remove people or businesses once a sample is chosen; this keeps results unbiased and representative.

How we make sure your time counts

We know your time is valuable. That’s why we use sampling—a scientific way to learn about the whole by asking a smaller, representative group. We also use existing information whenever possible from government programs or other reliable public sources, so fewer people need to respond. This approach

• keeps surveys shorter and less frequent
• reduces the time and effort needed from participants
• produces accurate, balanced results that reflect all of Canada.

In some rare cases, such as the Census of Population, we need to reach everyone. But for most surveys, we ask only as many people or businesses as needed to ensure quality results.

The science behind the numbers

Behind every survey is a team of experts using methods built on decades of statistical theory and research. These methods make sure that

• data are collected efficiently and fairly
• results are accurate and unbiased
• everyone in Canada has a fair chance to be represented.

As new technology and analytical tools evolve, we continue to refine our processes to reduce effort for participants while maintaining the highest standards of quality. All our work is guided by a quality framework that focuses on relevance, accuracy, timeliness, coherence, accessibility and interpretability.

Your privacy is always protected

Every survey follows strict rules to protect your personal information. Your responses are confidential and used only for statistical purposes. Before any survey is launched, we carefully review what data are needed to make sure the benefit to Canadians justifies the time and privacy involved.

We use strong privacy safeguards and disclosure controls, alongside secure systems and proven methods, so no individual or business can be identified in the statistics we publish.

Why your participation matters

The information you provide shapes the statistics that support programs, policies and services across Canada, from schools and hospitals to jobs and housing. It isn’t always obvious, but many important decisions that impact the day-to-day lives and long-term well-being of Canadians are made based on information produced by Statistics Canada.

By taking part, you’re helping ensure that decisions made by governments, businesses and communities are based on accurate, complete and representative information. We collect data to help better understand our country—its population, resources, economy, environment, society and culture.

If you or your business is selected to participate in a Statistics Canada survey, please take part. Your contribution helps create trustworthy data that reflect the experiences of all Canadians.

Resources

• Illinois-based Coeur Mining, Inc. and New Gold Inc. of Toronto announced they had entered into a definitive agreement whereby a wholly owned subsidiary of Coeur would acquire all of the issued and outstanding shares of New Gold for a total equity value of approximately USD $7 billion. The companies said the transaction is expected the close in the first half of 2026, subject to shareholder and applicable regulatory approvals and satisfaction of certain other closing conditions.
• Calgary-based Baytex Energy Corp. announced it had entered into a definitive purchase and sale agreement to sell its U.S. Eagle Ford assets to an undisclosed buyer for approximately $3.25 billion in cash. Baytex said the transaction is expected to close in late 2025 or early 2026, subject to customary closing conditions and regulatory approvals.
• Calgary-based Enbridge Inc. announced it had reached a final investment decision on the Mainline Optimization Phase 1 project that will add capacity to the Company's Mainline network and Flanagan South Pipeline, increasing deliveries of Canadian heavy oil to refining markets in the U.S. Midwest and Gulf Coast. Enbridge said the expected aggregate capital cost would be USD $1.4 billion.
• Calgary-based Canacol Energy Ltd., a natural gas exploration and production company, announced that it and its subsidiaries were seeking an order for creditor protection from the Court of King's Bench of Alberta pursuant to the Companies' Creditors Arrangement Act (CCAA). Canacol said it faces a looming liquidity crisis from upcoming interest and principal payments under its funded debt obligations; reduced natural gas production; and increased trade and other accounts payables.
• Vancouver-based West Fraser Timber Co. Ltd. announced it will permanently close both its Augusta, Georgia and 100 Mile House, British Columbia lumber mills by the end of 2025 due to timber supply challenges and soft lumber markets. West Fraser said the closures would impact 295 employees and reduce its capacity by 300 million board feet.

Economic and fiscal updates

• The Government of Ontario released its 2025 Economic Outlook and Fiscal Review on November 6th, which included cutting red tape, investing in infrastructure, supporting workers, improving services, and making life more affordable. The Government forecasts a $13.5 billion deficit for 2025-26 and real gross domestic product (GDP) growth of 0.8% in 2025 and 0.9% in 2026.
• The Government of Saskatchewan released its mid-year report on November 25th. The Government forecasts a $12 million surplus in 2025-26 and real GDP of 1.7% in 2025.
• The Government of Quebec released its Fall 2025 Economic and Fiscal update on November 25th, which included additional initiatives totalling $8.3 billion to protect purchasing power and the economy. The Government forecasts a $9.9 billion deficit in 2025-26 and real GDP growth of 0.9% in 2025 and 1.1% in 2026.

Other news

• The Government of Canada released its Budget 2025 on November 4th, which included investments in housing, infrastructure, defence, and productivity and competitiveness. The Government forecasts a $78.3 billion deficit for 2025-26 and real GDP growth of 1.1% in 2025 and 1.2% in 2026.
• The Government of Canada announced the second tranche of nation-building projects to be referred to the Major Projects Office, including the North Coast Transmission Line in British Columbia, Ksi Lisims LNG on the north coast of British Columbia, Northcliff Resources' Sisson Mine in New Brunswick, Canada Nickel's Crawford Project in Ontario, the Iqaluit Nukkiksautiit Hydro Project in Nunavut, and Nouveau Monde Graphite's Matawinie Mine in Quebec. The Government said these projects represent $56 billion in new investment.
• The Government of Canada announced that, building on previously announced measures to help transform the Canadian steel and softwood lumber industries, it would further limit foreign steel imports, make it easier to build with Canadian steel and Canadian lumber, and increase protections for Canadian steel and lumber workers and businesses.
• The Government of Canada announced it had signed a memorandum of understanding (MOU) with the Government of Alberta that said upon receipt of a proposal from the Government of Alberta, the Government of Canada would provide an approval process under the Building Canada Act for the construction of a new pipeline that would transport at least one million barrels per day of oil to Asian markets. The Government said the MOU also advances multiple clean energy projects and measures, including advancing the construction of Pathways Plus, a carbon capture, utilisation, and storage project, as well as an industrial carbon pricing agreement for the province and an agreement to lower methane emissions by 75% over the next decade.
• The Government of Ontario announced it had approved Ontario Power Generation's (OPG) plan to refurbish four CANDU nuclear reactors at the Pickering Nuclear Generating Station. The Government said the refurbishment will extend the facility's operations for up to 38 years, with the project expected to begin in early 2027 and completion by the mid-2030s.
• The Committee on Internal Trade (CIT) announced that the Canadian Mutual Recognition Agreement (CMRA) on the sale of goods was signed by most federal, provincial, and territorial Ministers responsible for internal trade. The CIT said the CMRA ensures that businesses can sell their goods across Canada without having to meet duplicative regulatory requirements, unless the good is specifically exempted from the agreement.
• Norway-based Vianode, a producer of advanced battery materials, announced it officially started site preparation at its new synthetic graphite facility in St. Thomas, Ontario. Vianode said the project is structured as a phased, multi-billion-dollar investment, and that, subject to reaching a definitive agreement, the Government of Ontario will provide a loan of up to $670 million in support of its investment. The company also said the plant is expected to create approximately 300 jobs in the first phase, and up to 1,000 at full capacity.

United States and other international news

• The Reserve Bank of Australia (RBA) left the cash rate target unchanged at 3.60%. The last change in the cash rate target was a 25 basis points cut in August 2025.
• The Bank of England's Monetary Policy Committee (MPC) voted to maintain the Bank Rate at 4.0%. The last change in the Bank Rate was a 25 basis points cut in August 2025.
• The Executive Board of Sweden's Riksbank left the repo rate unchanged at 1.75%. The last change in the repo rate was a 25 basis points reduction in September 2025.
• The Monetary Policy and Financial Stability Committee of Norway's Norges Bank left the policy rate unchanged at 4.00%. The last change in the policy rate was a 25 basis points decrease in September 2025.
• The Reserve Bank of New Zealand (RBNZ) lowered the Official Cash Rate (OCR), its main policy rate, by 25 basis points to 2.25%. The last change in the OCR was a 50 basis points cut in October 2025.
• The eight OPEC+ countries - Saudi Arabia, Russia, Iraq, UAE, Kuwait, Kazakhstan, Algeria, and Oman - announced they would implement a production adjustment of 137 thousand barrels per day from the 1.65 million barrels per day additional voluntary adjustments announced in April 2023. OPEC+ said this adjustment would be implemented in December 2025. OPEC also said that the eight countries had decided to pause the production increments in January, February, and March 2026.
• Texas-based Kimberly-Clark Corporation and Kenvue Inc., a consumer health company of New Jersey, announced an agreement under which Kimberly-Clark will acquire all of the outstanding shares of Kenvue common stock in a cash and stock transaction that values Kenvue at an enterprise value of approximately USD $48.7 billion. The companies said the transaction is expected to close in the second half of 2026, subject to shareholder and regulatory approvals and satisfaction of other customary closing conditions.
• New York-based IREN Limited announced it had signed a multi-year GPU cloud services contract with Microsoft whereby IREN will provide Microsoft with access to NVIDIA GB300 GPUs over a five-year term, with a total contract value of approximately USD $9.7 billion. IREN said the GPUs are expected to be deployed in phases through 2026 at its 750MW Childress, Texas campus.
• Seatle, Washington-based Amazon Web Services (AWS) and OpenAI of California announced a new USD $38 billion multi-year, strategic partnership that provides AWS's infrastructure to run and scale OpenAI's core artificial intelligence (AI) workloads starting immediately.
• Later, Amazon announced an investment of up to USD $50 billion to expand AI and supercomputing capabilities for Amazon Web Services' (AWS) U.S. government customers. Amazon said the investment is set to break ground in 2026.
• California-based Google announced a new €5.5 billion investment (2026-2029) in infrastructure and offices in Germany — including a new data center in Dietzenbach, continued investments in the existing Hanau data center campus, and expanded office locations in Berlin, Frankfurt and Munich.
• New York-based Brookfield Asset Management announced the launch of a USD $100 billion global AI Infrastructure program in partnership with NVIDIA and the Kuwait Investment Authority. Brookfield said it will deploy investment across every stage of the value chain—from energy and land to data centers and compute.
• Washington State-based Microsoft announced that from the start of 2026 to the end of 2029, it will spend more than USD $7.9 billion in the United Arab Emirates (UAE), including more than $5.5 billion in capital expenses for ongoing and planned expansion of its AI and cloud infrastructure. Microsoft said that beginning in 2023 and through the end of this calendar year, it will have invested and spent just over $7.3 billion in the UAE.
• California-based HP Inc. announced it expects to reduce gross global headcount by approximately 4,000-6,000 employees. HP said these actions are expected to be completed by the end of fiscal 2028.
• Illinois-based Abbott and Exact Sciences of Wisconsin announced a definitive agreement for Abbott to acquire Exact Sciences for an estimated enterprise value of USD $23 billion. The companies said the closing is expected in the second quarter of 2026, subject to shareholder and regulatory approvals and other customary closing conditions.

Financial market news

• West Texas Intermediate crude oil closed at USD $58.55 per barrel on November 28th, down from a closing value of USD $60.98 at the end of October. Western Canadian Select crude oil traded in the USD $45.00 to $49.00 per barrel range throughout November. The Canadian dollar closed at 71.54 cents U.S. on November 28th, up from 71.34 cents U.S. at the end of October. The S&P/TSX composite index closed at 31,382.78 on November 28th, up from 30,260.74 at the end of October.

 

CVs for Total sales by geography

Geography	Month
	202409	202410	202411	202412	202501	202502	202503	202504	202505	202506	202507	202508	202509
	percentage
Canada	0.14	0.14	0.19	0.14	0.17	0.22	0.16	0.15	0.16	0.09	0.10	0.12	0.13
Newfoundland and Labrador	0.59	0.57	0.75	0.71	0.69	1.01	0.63	0.78	0.45	0.50	0.46	1.05	1.13
Prince Edward Island	2.30	4.57	4.09	4.39	4.99	1.26	1.09	0.87	0.72	0.81	0.79	0.92	0.84
Nova Scotia	0.48	0.37	0.38	0.42	0.48	1.57	0.60	0.58	0.41	0.35	0.33	0.43	0.61
New Brunswick	0.52	0.46	0.57	0.62	0.59	0.82	0.57	0.51	0.42	0.49	0.38	0.49	0.87
Quebec	0.35	0.16	0.56	0.24	0.29	0.54	0.36	0.53	0.26	0.16	0.19	0.32	0.32
Ontario	0.25	0.30	0.31	0.29	0.34	0.35	0.31	0.23	0.36	0.17	0.15	0.17	0.17
Manitoba	0.46	0.40	0.48	0.55	0.70	0.74	0.75	0.56	0.50	0.39	0.47	0.54	0.51
Saskatchewan	0.59	0.83	0.75	0.99	0.65	0.69	0.52	0.54	0.47	0.53	0.51	0.63	0.77
Alberta	0.24	0.32	0.31	0.28	0.38	0.59	0.41	0.32	0.34	0.25	0.29	0.30	0.26
British Columbia	0.22	0.27	0.26	0.22	0.29	0.49	0.29	0.20	0.24	0.16	0.22	0.24	0.22
Yukon Territory	2.51	2.89	2.42	2.25	3.18	26.11	3.86	2.69	2.04	2.49	2.63	3.26	9.43
Northwest Territories	3.38	3.22	2.91	3.57	3.42	34.07	18.21	2.90	17.86	3.29	2.66	3.47	12.26
Nunavut	13.21	12.76	61.05	6.85	4.28	129.90	6.89	59.24	66.28	9.14	9.60	35.41	8.80

Unlock the full potential of Statistics Canada’s health data

The Health Statistics Program at Statistics Canada is pleased to introduce a new webinar series tailored for health data users. These 1-hour sessions held every 2–3 months, will be customized based on your feedback to reflect your needs and interests.

Upcoming Session

Date: November 21, 2025
French session: 11:00 a.m. (EST)
English session: 1:00 p.m. (EST)
Register now: Complete the registration form to secure your spot.

This first session in the series is designed to guide you through Statistics Canada’s rich and diverse collection of health data.

What You’ll Learn

• Discover the broad range of health data sources, including:
  • Survey data
  • Administrative data
  • Biospecimen data
  • Linked data
• Understand pathways to access data:
  • Open data portals
  • Secure environments
  • Custom data services
• Learn about supports and enhancements to refine data for your research needs.

Presenters

• Sylvain Tremblay, Director, Centre for Health Data Integration and Direct Measures (French session)
• Steve Trites, Director, Centre for Population Health Data (English session)

Who Should Attend

Researchers, analysts, policymakers, and health professionals interested in leveraging Statistics Canada’s health data for research and decision-making.

For questions, contact: statcan.hspoutreach-sensibilisationpss.statcan@statcan.gc.ca

Centre for Production, Distribution and Investment Statistics, Economic Statistics Field

Table of Contents

1. Introduction
2. Key definitions
   1. Price base date (PBD)
   2. Volume state date (VSD)
   3. Residential property
   4. Non-residential property
   5. Properties subject to municipal, provincial, territorial and federal payment-in-lieu
3. Input data
   1. Data sources
   2. Unit reported
4. Auxiliary data
   1. Multiple Listing Service (MLS) data
   2. Building permits (BPER) and investment in building construction data (IBC)
   3. Census of Population
   4. Municipal boundary changes
5. Classification
   1. Geography
   2. Type of property
6. Imputation for missing data
   1. Imputation of residential values
   2. Imputation of non-residential values
7. Price adjustments
   1. Choice of source data vintage
   2. Jurisdictions that are not price adjusted
   3. Residential price adjustment
      1. Modelling of assessment values
      2. Modelling of MLS monthly resale values
      3. Modelling of donor values for Nunavut
   4. Non-residential price adjustment
      1. Modelling of non-residential assessment data
      2. Discount factor applied to MLS polynomial trend series
      3. Discount factor applied to Nunavut price index
   5. Calculating the price adjusted value
8. Volume adjustments
9. Removals and adjustments in accordance with typical property assessment and taxation practices
   1. Removal of CSDs on account of First Nations and other Aboriginal Groups
   2. Exclusion of exempt residential property
   3. Exclusions of schools, churches and hospitals
   4. Removal of properties subject to provincial-territorial and municipal payments-in-lieu of taxes
   5. Adjustments in the Northwest Territories and Nunavut
   6. Machinery and equipment values
   7. Removal of personal property values in Manitoba
   8. Mixed-use properties
10. Quality control
    Annex 1. List of provinces and territories with microdata in tax years 2016 and 2024

1. Introduction

The Property Values Program produces annual estimates of assessment values of properties at provincial and territorial level across Canada. These estimates are produced using a common price date, which corresponds to July 1st of the year preceding the tax year under evaluation. Finance Canada uses these estimates to determine fiscal capacity with respect to property taxes for the Equalization program and the Territorial Formula Financing (TFF) program. ^{Footnote 1} To ensure comparability of the data, a number of adjustments are made. They include: the coding of property categories to a common classification; the adjustment of values to a common price base date and to a common volume state (or stock) date; and the imputation of missing property values. Additionally, other removals and adjustments are carried out to produce estimates of annual assessment values at a common price date that meet the requirements for determining fiscal capacity.

This document presents these adjustments in more detail.

2. Key definitions

a. Price base date (PBD) ^{Footnote 2}

The price base date (referred to as “valuation” by Data Providers) is the fixed point in time at which all properties are valued by assessment agencies. Within each province or territory, the same PBD applies to all properties.

The target price base date (TPBD) serves as the benchmark for price adjustments within the Property Values Program. It is set as July 1st of the year preceding the tax year under assessment. For instance, the TPBD for the tax year 2024 (TY2024) corresponds to July 1st, 2023.

b. Volume state date (VSD)

The volume state date (referred to as “condition” by Data Providers) is the fixed point in time when the full stock of active properties and their physical condition are reflected in the official Assessment Roll.

The target volume state date (TVSD) serves as the benchmark for volume adjustments within the Property Values Program. It is set as January 1st of the tax year under assessment. For instance, the TVSD for the tax year 2024 (TY2024) corresponds to January 1, 2024.

c. Residential property

Defined as all types of property categorized as residential for assessment purposes in the majority of provinces and territories. It includes single and multi-unit properties, farm residences, cottages and vacation homes, mobile homes, and vacant lands which are designated for residential purposes.

d. Non-residential property

Defined as all types of property categorized as non-residential for assessment purposes in the majority of provinces and territories. It includes industrial, commercial and institutional properties, engineering construction and mining properties, and vacant lands which are designated for non-residential purposes.

Agricultural properties ^{Footnote 3} (excluding residential dwellings on farm property, which are considered residential property for the Property Values Program) as well as the value of machinery and equipment improvements on properties are excluded from final estimates.

e. Properties subject to municipal, provincial, territorial and federal payment-in-lieu

Defined as municipal, provincial, territorial and federal government-owned property for which owners remit payment-in-lieu of taxes to municipal governments or local taxation authorities.

3. Input data

a. Data sources

Assessment data series are collected from provincial, territorial and municipal assessment entities and are based on municipal assessment rolls. Data providers agree to provide the data on a regular basis either through formal agreements or responding per data request.

Starting in January 2018, assessment roll microdata is gradually being received from every jurisdiction, to replace the use of assessment roll aggregate data. In 2025, we received assessment roll microdata for the tax year 2024 from 12 provinces and territories, up from five provinces and territories for the tax year 2016. See Annex 1.

b. Unit reported

Data series are reported either at the municipal, property or sub-property level.

4. Auxiliary data

a. Multiple Listing Service (MLS) data

Multiple Listing Service (MLS) data is produced by the Canadian Real Estate Association (CREA). The data files are obtained via Haver Analytics, a company that is the sole distributor of CREA MLS data. MLS data is aggregate monthly residential sales data reported as dollar volume sales and the number of units sold by real estate boards. Data is available at provincial or sub-provincial level for all provinces and territories with the exception of Québec, for which only provincial-level data is available. No data is available for Nunavut. MLS data files are used for price adjustment.

b. Building Permits (BPER) and Investment in Building Construction (IBC) data

Data on the number of residential and non-residential building permits issued, as well as investment in construction completion, by type of work (e.g., new units, conversions, etc.), is obtained from Statistics Canada's Building Permits (BPER) and Investment in Building Construction (IBC) programs. The data is produced monthly, by jurisdiction. These data files are used for volume adjustment.

c. Census of Population

Data from Census of Population are available every five years. Between census years, yearly average owner-occupied dwelling values, referred to as "intercensal" values, are derived using linear interpolation. ^{Footnote 4} These values are used for the imputation of missing property values.

d. Municipal boundary changes

Municipal boundary changes are mapped to the 2021 census geography using the “Interim List of Changes to Municipal Boundaries, Status, and Names.”

The list is usually produced on an annual basis for changes that occurred during the previous year. A five-year list is produced on Census of Population years. The Property Values program uses the report for the mapping of new municipalities to the Census 2021 geography during the intercensal period. Upon the publication of the 2026 Census, the Property Values program will reconcile the intercensal municipal changes to the new census geography.

5. Classification

a. Geography

A municipality covered by the collected data is assigned to a Census Subdivision (CSD). The assignment of CSDs is reviewed yearly to reflect changes (municipal amalgamations, legal status changes, etc.) that occur during the year. During the period between censuses, these municipal changes are mapped to their prior census subdivisions, census year 2021. Accumulated intercensal changes are revised to their new CSDs in the year following the publication of the census.

CSDs containing First Nations or other autonomous or self-governing areas are out of scope for Fiscal Arrangements purposes. As a result, these CSDs are not included in the provincial estimates.

b. Type of property

The type of property classification is reviewed to improve comparability of the data amongst provinces and territories. The classification of properties is more precise when more details are available in the data.

6. Imputation for missing data

There exist municipalities or regions that are not assessed by provincial or territorial assessment agencies, and therefore no property taxes are levied. As a result, assessment values are missing for some jurisdictions, mostly in unorganized areas. ^{Footnote 5} Additionally, on occasion, some municipalities submit their assessment values to assessment agencies later than when the data is required. Missing property assessment values for these municipalities are imputed.

For taxation year 2024, there were 142 jurisdictions (CSDs) with missing data that were imputed, 132 of which were in Newfoundland-and-Labrador, 8 were in Northwest Territories and 2 were in Saskatchewan.

a. Imputation of residential values

The imputation strategy relies on three key assumptions: (1) the reported average owner-occupied dwelling values from CSDs in the same province and population group are expected to be similar; (2) the composition of the residential housing mix is consistent between the donor and imputed population group; and (3) property tax assessors would have valued properties similarly in both the donor group and imputed population group.

During the intercensal period, an average owner-occupied dwelling value (Intercensal OODV) is found from the forward extrapolation in time to the relevant Tax Year, for the CSD, the line that connects the owner-occupied dwelling counts from two prior census values. For Tax Year 2024 those would be the 2016 Census of Population and the 2021 Census of Population.

Residential property value in a geography is the sum of all of owner and non-owner-occupied dwellings, vacant dwelling properties and vacant residential land. Although the concept of average owner-occupied dwelling value differs from that of residential property value, under the assumptions we may assume that:

$\frac{RPV of Imputed CSD}{RPV of Donor CSD}=\frac{Intercensal OODV of Imputed CSD}{Intercensal OODV of Donor CSD}=Rati{o}_{Intercensal}$

Therefore, the imputation formula is:

$RPV of Imputed CSD=(RPV of Donor CSD)\times Rati{o}_{Intercensal}$

Where RPV refers to the total Residential Property Value of a CSD.

In order to produce an imputed value that best reflects the price base date and volume state date:

• the number of private dwellings is taken from the yearly intercensal file of the same year as the volume state date of the assessment roll file; and
• the average owner-occupied dwelling value is taken from the yearly intercensal file or derived from assessed values of the same year as the price base date of the assessment roll file.

The resulting imputed values are then processed and adjusted ^{Footnote 6} using the same methodology as for assessment roll values.

b. Imputation of non-residential values

Unlike the imputation for residential property values where dwelling values from intercensal files can be used to estimate the value of residential properties, no similar direct indicator is available for non-residential properties. Therefore, non-residential values are imputed using data of CSDs with similar Census population counts within the same province or territory.

Ratios of the total non-residential values over the total population are calculated using data from CSDs for each population class (see table 1 below) for each province and territory. These ratios ^{Footnote 7} are then applied to the population count of the missing CSD to derive the imputed non-residential value. Most of the missing CSDs are from rural areas.

Table 1 – Population class used for imputation on non-residential values ^{Footnote 8}

Population Class	Description
1	Rural
2	Small Sized Municipalities
3	Medium Sized Municipalities
4	Large Sized Municipalities

7. Price adjustments

Due to differences in assessment practices and frequency of revaluation cycles, data received does not always align with the target price base date (TPBD) of July 1 of the year preceding the taxation year.

a. Choice of source data vintage

To minimize price adjustments, data from the file whose price base date (PBD) most closely aligns with the target price base date (TPBD) is used to produce estimates for a given taxation year. If two input files have the same time interval between their PBD and TPBD, the file with the smallest difference between the volume state date (VSD) and the target volume state date (VSD) is selected.

b. Jurisdictions that are not price adjusted

The following provinces do not undergo price adjustments as their PBD corresponds to the TPBD:

• Quebec
• Alberta
• British Columbia

c. Residential price adjustment

Sale and resale values are used in the reassessment of properties by assessment agencies. Multiple Listing Service (MLS) resale data is a suitable candidate as a proxy for this information. However, sales data is not the only information that is used by assessment agencies in determining assessment values. Other inputs such as demolition/construction permits, renovation permits, construction costs, physical inspections and other indicators are incorporated into their modelling methodology. In addition, MLS resale values are a subset of all residential property values as they exclude private sales and properties that have not sold in many years. Consequently, while MLS resale values provide a useful indicator, they do not always closely reflect the price movements of assessment values.

Statistics Canada does not attempt to replicate the modelling of assessment agencies. Instead, it relies on price indices to adjust assessment values to the target price base date.

c1. Modelling of assessment values

For certain provinces, reassessments occur yearly or on a frequent basis and the target PBD is close to the PBD of the data received. To make better use of the assessment data collected since the onset of this program and to improve the quality of estimates, a price index is generated by calculating the polynomial trend^{Footnote 9} of average values by property class. Using average values excludes the effect of yearly changes in volume (new construction and demolition) and helps isolate price movements. Such an index is referred to as the Assessment Roll Trend (AR Trend). This modelling is performed at the provincial level.

This method is used in the following provinces:

• Newfoundland
• Prince Edward Island
• Nova Scotia
• New Brunswick

c2. Modelling of MLS monthly resale values

For the remaining provinces and territories (except Nunavut), to capture annual price movements, a price index is generated by calculating the polynomial trend of seasonally adjusted MLS monthly average resale values. These polynomial trend series are calculated by MLS jurisdiction and applied to the corresponding CSDs.

This method is used in the following provinces and territories:

• Ontario
• Manitoba
• Saskatchewan
• Yukon
• Northwest Territories

c3. Modelling of donor values for Nunavut

As resale data do not exist for Nunavut, Statistics Canada uses data for the region of northern Quebec ^{Footnote 10} as a proxy for this territory. ^{Footnote 11} The property assessment data is provided by the provincial government of Quebec.

The Nunavut residential index is calculated using an average of residential and non-residential property values from Quebec data. ^{Footnote 12}

An annual series is generated and converted into a monthly series by adding one twelfth of the dollar difference between two observations to each successive month between observed values (linear interpolation), thereby creating a monthly index. Residential price-adjustments are then applied to Nunavut property values using the same algorithm (for ratios) developed for resale data.

d. Non-residential price adjustment

Unlike residential properties, non-residential properties (more specifically institutional, commercial, and industrial) are not often for sale. It is therefore comparatively more difficult to find appropriate market indicators for non-residential price adjustment. To overcome this, the correlation between residential and non-residential price changes was analyzed.

A regression analysis was performed, and a model was constructed using assessment data from four provinces: Prince Edward Island, New Brunswick, Quebec, and British Columbia. The reasons for using these specific four provinces are twofold: (1) these provinces evaluate their non-residential property stock on an annual basis ^{Footnote 13} and (2) they report data for both assessment values and numbers of non-residential properties. This level of detail allowed the derivation of the annual non-residential price movements. The conclusion was to use the model coefficient of 0.7336 as a discount factor to the residential series.

The discount factor methodology was satisfactory for several years, while MLS resale values observed consistent behaviour compared to non-residential values. However, over the years, the correlation between residential and non-residential values became weaker. Combined with the fact that assessment data was collected since 2006, it became realistic to favour the development of the polynomial trend of assessment data (AR Trend) methodology to replace the discount factor methodology, when possible.

d1. Modelling of non-residential assessment data

Similar to the modelling of residential assessment data, non-residential assessment data is modelled using polynomial trend of average values by broad property type.

This method is used in:

• Newfoundland (provincial level)
• Prince Edward Island (provincial level)
• Nova Scotia (provincial level)
• New Brunswick (provincial level)
• Ontario (separate modelling for Toronto and rest of province)
• Manitoba (separate modelling for Winnipeg and rest of province)

d2. Discount factor applied to MLS polynomial trend series

For the remaining provinces and territories (except Nunavut), it is not possible to model the assessment data as the reassessment cycles are long and there is not yet sufficient source data for modelling. In these cases, the discount factor is used to adjust the non-residential property values using the MLS polynomial trend series of residential properties. In the future, it may become possible to update this methodology, as more assessment data become available.

This method is used in:

• Saskatchewan
• Yukon
• Northwest Territories

d3. Discount factor applied to Nunavut price index

Similarly, the discount factor is applied to Nunavut’s residential price index.

e. Calculating the price adjusted value

It involves price index preparation, price adjustment ratio and adjusted value calculation.

Price index is generated using polynomial regression model on either MLS average prices or assessment averages.

The price adjustment ratio is calculated by taking the index value at the target price base date (TPBD) over the index value at the price base date (PBD) of the source data. This ratio is then applied to the assessment value to yield the adjusted value at the TPBD.

$Rati{o}_{PADJ}\mathit{=}\frac{\mathit{I}\mathit{n}\mathit{d}\mathit{e}\mathit{x}\mathit{V}\mathit{a}\mathit{l}\mathit{u}\mathit{e}\mathit{T}\mathit{P}\mathit{B}\mathit{D}}{\mathit{I}\mathit{n}\mathit{d}\mathit{e}\mathit{x}\mathit{V}\mathit{a}\mathit{l}\mathit{u}\mathit{e}\mathit{P}\mathit{B}\mathit{D}}\mathit{ }$

$AssessmentValu{e}_{\mathit{T}\mathit{P}\mathit{B}\mathit{D}}\mathit{ }\mathit{=}\mathit{ }Rati{o}_{\mathit{P}\mathit{A}\mathit{D}\mathit{J}}\mathit{ }\mathit{\times }\mathit{ }AssessmentValu{e}_{\mathit{P}\mathit{B}\mathit{D}}$

8. Volume adjustments

Volume adjustments ensure that property values reflect a common target volume state date (TVSD) of January 1st of the taxation year. For assessment data with a volume state date (VSD) earlier or later than the TVSD, the value of all completed construction that occurred between the two dates is estimated using Statistics Canada's monthly Building Permits Program and Investment in Building Construction Program. The estimated value is then added to or subtracted from the total property values, as applicable. This methodology is applied to both residential and non-residential property values. 

Residential volume adjustments typically represent less than 2% of total estimated values, while non-residential adjustments may slightly exceed this threshold.

9. Removals and adjustments in accordance with typical property assessment and taxation practices

a. Removal of CSDs on account of First Nations and other Aboriginal Groups

Census subdivisions which are First Nations reserves, and autonomous or self-governing areas are removed as they are deemed out of scope. Such CSDs are identified based on their CSD type.

b. Exclusion of exempt residential property

In some provinces, certain properties are identified as exempt from property taxes in the input files received from the assessment agencies. Any values associated with these properties are excluded from the estimates for the purposes of fiscal arrangements.

c. Exclusions of schools, churches and hospitals

The most important non-residential properties which are generally exempt from property taxes are schools, churches and hospitals (S/C/H).

Some provinces and territories provide detailed breakdowns of S/C/H in their assessment data. For these jurisdictions, the exact proportion of S/C/H is removed from the final estimates.

For provinces and territories where the S/C/H breakdowns are not available, the proportion of S/C/H assessment values relative to total non-residential assessment values is estimated by applying the proportion of S/C/H property values from a comparable reporting province or territory. It should be noted that values for engineering and mining properties are excluded from the total non-residential assessment values used in calculating the S/C/H proportions.

The list of provinces and territories used in the calculation of estimated S/C/H proportions depends on data availability and may vary from year to year as new microdata is received. 

d. Removal of properties subject to provincial-territorial and municipal payments-in-lieu of taxes

Instead of paying regular property taxes, federal and provincial governments typically provide a payment in lieu of taxes (PILT) for their exempt properties. However, only federal PILT properties represent fiscal capacity for the consolidated provincial-territorial-municipal-local sector; provincial and territorial PILT properties as well as municipal institutional properties are excluded.

e. Adjustments in the Northwest Territories and Nunavut

Unlike in the provinces and the Yukon, property assessments in the Northwest Territories and Nunavut do not consistently follow market value standards.

Land values within the municipal taxation areas (Iqaluit in Nunavut; Yellowknife, Fort Simpson, Fort Smith, Hay River, Norman Wells and Inuvik in NWT) reflect full market value. In contrast, land values in the remainder of the two territories (i.e. in the General Taxation Areas) are, according to the data provider, based on average regional development costs.

Improvements (i.e. buildings) in both territories are assessed based on depreciated Edmonton construction costs, using Alberta's depreciation schedule. The resulting value for Yellowknife is then multiplied by a regulatory factor of 1.35, which, according to the assessment data provider, reflects Yellowknife's actual construction costs relative to Edmonton's. As a result, Yellowknife's assessed building values approximately reflect market value. ^{Footnote 14}

Outside of Yellowknife, in both territories, a discount factor of 0.666 has been applied to building values initially assessed at depreciated Edmonton construction costs. This factor, also set out in regulations, was reportedly introduced to encourage development. During data processing, this embedded 0.666 scaling factor is removed from the building values in the Nunavut and Northwest Territories outside of Yellowknife and Iqaluit.

f. Machinery and equipment values

Property values for machinery and equipment (M&E) components in the non-residential category are considered out of scope.

g. Removal of personal property values in Manitoba

The assessment roll in Manitoba includes personal property which is not considered real estate property. Such property values are excluded from the estimate.

h. Mixed-use properties

Some properties are used for both residential and non-residential purposes. In cases where no further breakdown is available, the values of mixed-use properties are redistributed between residential and non-residential property types according to the existing distribution of total residential and non-residential property values by CSD. Where further breakdowns are available, mostly in jurisdictions where microdata was received, the values are assigned according to the exact breakdown. Mixed-use residential and non-residential properties that are redistributed represent 0.015% of the total valuation of properties in Canada.

One of the most common cases of mixed-use properties is of a building with ground-level commercial space and one or more floors of residential units above.

10. Quality control

Statistics Canada's quality assurance framework requires an assessment of data relevance, accuracy, timeliness, accessibility, interpretability and coherence. The quality of the raw input data collected from provincial, territorial and municipal assessment departments and agencies cannot be directly evaluated within this framework. However, confrontational analysis is performed to compare the source data with previously received data. Any irregularities identified are carefully reviewed and analyzed prior to the official release of the data.

Annex 1. List of provinces and territories with microdata in tax years 2016 and 2024

Annex 1. List of provinces and territories with microdata forin tax year 2016 and 2024

Province / Territory	Tax year 2016	Tax year 2024
Newfoundland and Labrador	Yes	Yes
Prince Edward Island	No	Yes
Nova Scotia	Yes	Yes
New Brunswick	No	Yes
Quebec	No	No
Ontario	Yes	Yes
Manitoba	No	Yes
Saskatchewan (except Prince Albert)	No	Yes
Alberta	No	Yes
British Columbia	No	Yes
Yukon	Yes	Yes
Northwest Territories	Yes	Yes
Nunavut	No	Yes
Total number of provinces and territories with microdata	5	12