Individual Tax Statistics by Area (ITSA) - 2017 Edition (2015 tax year)

The 2017 edition of the ITSA tables summarizes the most recent 2015 tax year assessment or reassessment information for returns assessed up to June 30, 2017.

Individual Tax Statistics by Area data

Geographic area

The Individual Tax Statistics by Area tables present personal income tax based on geographic area.

The Canada Revenue Agency (CRA) locality code is a 10-digit code based on Statistics Canada's Standard Geographical Classification. The first seven digits identify three types of geographic units that form the basis of our locality code: provinces and territories (PR), census divisions (CD), and census subdivisions (CSD).  These three types of geographic units are hierarchically related: CSDs form CDs, which in turn, form PRs.

The remaining 3 digits of the locality code are determined according to whether a CSD is a component of a Census Metropolitan Area (CMA), Census Agglomeration (CA), or Census Metropolitan Influenced Zone (MIZ).

Example:  Orleans, Ontario - 3506008505

35    06   008    505

PR  CD  CSD  CMA

Census division and census subdivision

Census division is the general term for provincially legislated areas (such as county, municipalité régionale de comté and regional district) or their equivalents. Census divisions are intermediate geographical areas between the province/territory level and the municipality (census subdivision).

Census subdivision is the general term for municipalities (as determined by provincial/territorial legislation) or areas treated as municipal equivalents for statistical purposes (such as Indian reserves, Indian settlements and unorganized territories).

Census metropolitan area and census agglomeration

Census metropolitan areas (CMA) and census agglomerations (CA) are the main labour market areas, formed by one or more adjacent municipalities centered on a large urban area (known as the urban core). A CMA must have a total population of at least 100,000 of which 50,000 or more must live in the urban core. A CA must have an urban core population of at least 10,000. To be included in the CMA or CA, other adjacent municipalities must have a high degree of integration with the central urban area, as measured by commuting flows derived from census place of work data.

Census metropolitan influenced zone

The census metropolitan influenced zone (MIZ) is a concept that geographically differentiates the area of Canada outside census metropolitan areas (CMAs) and census agglomerations (CAs). Census subdivisions (CSDs) within provinces that are outside CMAs and CAs are assigned to one of four categories according to the degree of influence (strong, moderate, weak or no influence) that the CMAs or CAs have on them.

Census subdivisions within provinces are assigned to a MIZ category based on the percentage of their resident employed labour force that commutes to work in the core(s) of CMAs or CAs.

1. Strong influence: This category includes provincial CSDs where at least 30% of the CSD’s resident employed labour force commute to work in any CMA or CA.
2. Moderate influence: This category includes provincial CSDs in provinces where at least 5% but less than 30% of the CSD’s resident employed labour force commute to work in any CMA or CA.
3. Weak influence: This category includes provincial CSDs where more than 0% but less than 5% of the CSD’s resident employed labour force commute to work in any CMA or CA.
4. No influence: This category includes provincial CSDs where none of the CSD’s resident employed labour force commute to work in any CMA or CA.

Locality code directory

To identify the place names that correspond to all valid 2015 locality codes, please refer to the locality code directory.

• By locality code order
• By alphabetical order

Tax services office codes

Province codes

Data source

Data were taken from income tax returns and related schedules filed by individuals for the 2015 tax year, for the following types of returns:

• T1 Income Tax and Benefit Return
• T1S-D, Credit and Benefit Return (for Indians registered, or eligible to be registered, under the Indian Act).

Confidentiality procedures

To ensure the protection of taxpayer information, data have been suppressed where warranted. As well, counts are rounded to the nearest multiple of 10. For example, 104 would be rounded to 100 and 105 would be rounded to 110. Dollar amounts have been rounded to the nearest thousand in all tables. Totals may not add up due to rounding or suppression.

Classification variables

The following variables are used in one or more of the tables in this publication:

• income classification
• sex classification
• provincial or territorial classification

Income classification

The income classes presented in the tables are based on the total income assessed. This corresponds to line 150 of the return and includes:

• employment income
• pension income
• investment income
• self-employment income
• social benefit payments
• other income

It does not include non-taxable income from the following sources:

• any GST/HST credit or Canada child tax benefit payments, as well as those from related provincial or territorial programs
• child assistance payments and the supplement for children with disabilities paid by the province of Quebec
• compensation received from a province or territory for a victim of a criminal act or a motor vehicle accident
• lottery winnings
• most gifts and inheritances
• amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service
• most amounts received from a life insurance policy following someone's death
• most payments of the type commonly referred to as strike pay received from a union
• most amounts received from a tax-free savings account
  

Total income assessed

Total income assessed may differ from the true economic income presented in other publications because it does not include certain non-taxable income and it may include grossed-up income such as income from eligible dividends (which is the value plus 38%). Interest and investment income are also gross figures since carrying charges are not deducted. On the other hand, taxable capital gains are net amounts because only 50% of the gains realized in 2015 are reported.

Employment income

• Employment income (box 14 on all T4 slips) ─ line 101 of the return
  This is the amount, including commission income from line 102 of the return, from T4 slips and is reported on line 101 of the T1 general income tax and benefit return.
• Other employment income reported on line 104 of the return

Pension income

• Old Age Security pension ─ line 113 of the return
  This amount is a monthly benefit paid to people 65 years of age or over (box 18 of the T4A(OAS) slip).
• Canada Pension Plan or Quebec Pension Plan benefits ─ line 114 of the return
  This includes death and disability benefits, survivor benefits, and children’s benefits received by a child of a deceased or disabled contributor (box 20 on the T4A(P) slip).
• Other pensions and superannuation ─ line 115 of the return
  This includes income from registered pension plans, registered retirement income funds, deferred profit-sharing plans, foreign pensions, etc.
• Elected split-pension amount ─ line 116 of the return
  This is the amount from line G of Form T1032, Joint Election to Split Pension Income.

Investment income

• Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations ─ line 120 of the return
  This is the total dividend value, plus a 38% gross-up for the eligible dividends and a 18% gross-up for other than eligible dividends.
• Interest and other investment income ─ line 121 of the return
  This includes interest, foreign interest, dividend income, etc.
• Net partnership income: limited or non-active partners only ─ line 122 of the return
  This is the share of the net business income or loss from limited partnerships.
• Net rental income ─ line 126 of the return
  This is rental income after expenses.
• Taxable capital gains ─ line 127 of the return
  This amount represents 50% of the capital gains realized in 2015.

Self-employment income

Self-employment income corresponds to net income. In other words, it is the gross income, less any adjustments and expenses incurred. It includes the following:

• Net business income ─ line 135 of the return
  This is the income from businesses and partnerships. A business is an activity carried on with the intention to make a profit.
• Net professional income ─ line 137 of the return
  This is income only from independent practice, such as earnings by self-employed accountants, doctors, dentists and lawyers. However, when a professionally qualified person is employed by a company, government or institution, the individual’s income is included in employment income.
• Net commission income ─ line 139 of the return
  This is net commission income for self-employed people, such as real estate agents, who are working in sales and earning commissions.
• Net farming income ─ line 141 of the return
  Self-employed farmers, including beekeepers and tree farmers, report their income on this line.
• Net fishing income ─ line 143 of the return
  This is net income from self-employed people fishing as boat owners or crew members, or fishing from shore.

Social benefit payments

• Universal child care benefit ─ line 117 of the return
  An eligible individual responsible for the care of a child is eligible to receive $160 per month for each qualified dependant under 6 years of age and $60 per month for each qualified dependant aged 6 through 17.
• Employment insurance and other benefits ─ line 119 of the return
  These are benefits from the employment insurance plan (box 14 on the T4E slip).
• Workers’ compensation benefits ─ line 144 of the return
  This is the amount of compensation paid to an employee or surviving spouse or common-law partner in the event of the employee’s injury, disability or death, under the law of Canada or a province or territory. These amounts are shown on a T5007, Statement of Benefits slip.
• Social assistance payments ─ line 145 of the return
  These are payments to beneficiaries or third parties based on a means, needs, or income test. They include payments for food, clothing and shelter. These payments are shown on a T5007, Statement of Benefits slip.
• Net federal supplement ─ line 146 of the return
  This is the net amount of any allowance, allowance for the survivor, or Guaranteed Income Supplement received in the tax year (box 21 of the T4A(OAS) slip).

Other income

• Registered disability savings plan income ─ line 125 of the return
  This is income from a registered disability savings plan and is shown in box 28 of the T4A slip.
• Support payments received ─ line 128 of the return
  This is the taxable part of support payments received.
• RRSP income ─ line 129 of the return
  This is income from a registered retirement savings plan.
• Other income ─ line 130 of the return
  This includes the income reported on line 130 of the return:
  • scholarships, fellowships, bursaries and artists' project grants
  • apprenticeship incentive grant
  • apprenticeship completion grant
  • lump-sum payments from pensions and deferred profit-sharing plans when leaving a plan
  • retiring allowances (severance pay)
  • death benefits (other than Canada Pension Plan or Quebec Pension Plan death benefits)
  • other kinds of income (see the General Income Tax and Benefit Guide – 2015 for more details)

Sex classification

The sex of the tax filer is determined from information on file with the CRA. Individuals who did not report a sex are included in the total.

Description of ITSA tables

Each table presents both the number of tax filers and the respective dollar amounts. All tables include statistics for all returns.

The Individual Tax Statistics by Area tables are available for all Canada and also by province and territory. These tables are available in two formats: portable document format (PDF) and comma-separated values (CSV).

All Canada tables

In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes.

PDF format (with headings)

• Table 1 - ITSA for All Returns Filed – 2015 tax year
• Table 2 - ITSA for All Returns, Males – 2015 tax year
• Table 3 - ITSA for All Returns, Females – 2015 tax year
• Table 4 - ITSA for All Returns, by Source of Income - 2015 tax year

CSV format (raw data, with single row header)

• Table 1 - ITSA for All Returns Filed – 2015 tax year
• Table 2 - ITSA for All Returns, Males – 2015 tax year
• Table 3 - ITSA for All Returns, Females – 2015 tax year
• Table 4 - ITSA for All Returns, by Source of Income - 2015 tax year

By province or territory tables

In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes.