Selected T1 Statistics 2019 edition (for the 2018 tax year)

The Selected T1 Statistics publication presents data from the most recently assessed individual income tax and benefit returns. This is the first edition of this publication and this 2019 edition is based on 100% of the returns up to the cut-off date of October 1, 2019. These statistics contain the most recent 2018 tax year assessments or reassessments up to the cut-off date. The purpose of this publication is to release preliminary T1 statistics close to the end of the filing season. For more up-to-date information on T1 statistics, please refer to the T1 Final Statistics publication.

Table of contents

• Explanatory notes
  • Confidentiality procedures
• Major changes for the 2018 tax year
• Major classification variables
  • Income classification
  • Major source of income classification
  • Age classification
  • Gender classification
  • Provincial or territorial classification
• Description of items
  • Number of returns
  • Income items
  • Deduction items
  • Non-refundable tax credits
  • Tax payable
• Table descriptions
• Tables in CSV format

Explanatory notes

The 2019 edition of the Selected T1 Statistics presents data based on 2018 tax year returns filed and processed up to October 1, 2019. The most recent assessment is used to compile the statistics. As a result, for returns that have been reassessed, the most current reassessed values are used to prepare the tables.

All of the statistics in this publication are subject to revision.

The tables were produced in a “tidy” format. This standard makes data analysis easier for users of the data, making the datasets ideal for spreadsheet or analytics software. This structure facilitates analysis using software without the analyst having to re-organize the data. In this format, each variable appears in a single column and each observation forms a separate row.

Confidentiality procedures

To ensure the protection of tax filer 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. Totals may not add up due to rounding or suppression.

Major changes for the 2018 tax year

There no major changes for the 2018 tax year which pertain to this publication. For more details on other changes, see the “What’s New for 2018” section in the Federal Income Tax and Benefit Guide.

Major classification variables

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

• Income classification
• Major source of income classification
• Age classification
• Gender 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;
• income from other sources;
• non-taxable income.

Total income assessed may differ from the true economic income presented in other publications because it does not include certain non-taxable income. It may, however, include grossed-up income such as income from eligible dividends, which is the value plus 38%.

See the detailed list of other forms of non-taxable incomes in the description for total income assessed.

Major source of income classification

Tax filers do not report their type of work or occupation. The major source of income is determined by the tax filer’s largest net source of income.

For example, if a tax filer earned a salary but received more net income from investments, this tax filer is classified as an investor, not as an employee.

The nine major income classifications which the Canada Revenue Agency (CRA) uses describe the majority of tax filers who make up each of them:

• Employment – tax filers employed by a business, institution, school, federal or provincial Crown corporation, or some form of government body
• Farming and fishing – self-employed tax filers who earned their major source of income from farming or fishing
• Professional income – self-employed tax filers whose major source of income is professional fees (including accountants, doctors and surgeons, dentists, lawyers and notaries, engineers and architects, as well as entertainers, artists, etc.)—because the Canada Revenue Agency classifies professionals who earn most of their income in the form of salaries as employees, the number of professionals shown in the publication may be less than the number shown in professional directories
• Sales – tax filers whose major source of earnings is commission income from self-employment
• Business proprietorship or partnership – tax filers whose major source of income is business income
• Investment – tax filers whose major source of income is interest, taxable dividends from Canadian corporations, taxable capital gains, and other investment income
• Pension – tax filers whose major source of income is pension or split pension income
• Social benefits – tax filers whose major source of income is employment insurance, social assistance payments, workers’ compensation benefits, and net federal supplements
• Other – tax filers whose major source of income is scholarships, grants, alimony, registered retirement savings plan (RRSP) income, registered disability savings plan income or other unspecified income. Other income includes tax filers with nil amounts in the other major sources of income fields

Age classification

The age of the tax filer is determined from the reported year of birth on page 1 of the T1 Income Tax and Benefit Return. For individuals who did not report a year of birth, their age is counted in the “unknown” category.

Gender classification

The gender of the tax filer is gathered from information on file with the CRA. Gender is defined to be female, male, gender diverse, or unknown. Individuals whose gender is non-binary are represented in the gender diverse category. Tax filers for whom no gender code is available, for example, non-residents who applied for an Individual Tax Number, are counted in the “unknown” category.

Provincial or territorial classification

Province or territory of residence refers to the province or territory in which the tax filer resided on December 31, 2018, as indicated on his or her individual income tax and benefit return.

Description of items

• Number of returns
• Income items
• Deduction items
• Non-refundable tax credits
• Tax payable

Number of returns

Item 1: Total number of returns

This is the total number of returns.

Income items

Employment income

Item 2: Employment income (before deductions) – Line 101 of the return

This is income from wages and salaries, commissions, bonuses, tips, gratuities, and honoraria.

Item 3: Other employment income – Line 104 of the return

This includes the following amounts:

• tips and occasional earnings;
• employment income not reported on a T4 slip;
• net research grants;
• clergy’s housing allowance or an amount for eligible utilities;
• foreign employment income;
• income-maintenance insurance plans (wage-loss replacement plans);
• veterans' benefits;
• certain GST/HST and Quebec sales tax (QST) rebates;
• royalties;
• amounts you received under a supplementary unemployment benefit plan (a guaranteed annual wage plan);
• taxable benefit for premiums paid to cover you under a group term life insurance plan;
• employee profit-sharing plan;
• medical premium benefits;
• Wage Earner Protection Program;
• Bankruptcy settlement.

Pension income

Item 4: Old Age Security (OAS) pension – Line 113 of the return

This is a monthly benefit paid to people 65 years of age or older. It is from box 18 of the T4A(OAS) slip.

Item 5: CPP or QPP benefits – Line 114 of the return

This is the amount of CPP or Quebec Pension Plan (QPP) benefits (box 20 on the T4A(P) slip). This item also includes death and disability benefits, and child benefit, if received by a child of a deceased or disabled contributor.

Income from other sources

Item 6: 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 an 16% gross-up for the dividends other than eligible dividends. A dividend tax credit is also available.

Item 7: Interest and other investment income – Line 121 of the return

This includes interest, foreign interest or dividend income.

Item 8: Net rental income – Line 126 of the return

This is rental income after expenses.

Non-taxable income

Item 9: 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 laws of Canada or a province or territory. This amount is shown on a T5007, Statement of Benefits slip or a RL-5, Benefits and Indemnities slip.

Item 10: Social assistance payments – Line 145 of the return

This is the payments to beneficiaries or third parties as reported on a T5007, Statement of Benefits slip or a RL-5, Benefits and Indemnities slip.

Total income assessed

Item 11: Total income assessed – Line 150 of the return

This includes the amount reported on line 150 of the return. It does not include non-taxable income from the following sources:

• GST/HST credit as well as payments from related provincial or territorial programs;
• child assistance payments and the supplement for children with disabilities paid by the province of Quebec;
• amounts received under the new Canada Child Benefit (CCB) program;
• 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 after 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 (TFSA).

Deduction items

Deductions from total income assessed

Item 12: Child care expenses – Line 214 of the return

This is the child care expenses reported on line 214 of the return.

Item 13: Net income – Line 236 of the return

This is the result of subtracting the total deductions and social benefits repayment from total income assessed.

Deductions from net income

Item 14: Total deductions (from net income) – Line 257 of the return

This is the total deductions to be applied against net income to calculate taxable income.

Item 15: Taxable income assessed – Line 260 of the return

Item 16: Canada Caregiver Amount - Lines 304 and 307 of Schedule 1 of the return

Caregiver amounts for spouse or common-law partner, or eligible dependant or other infirm dependants age 18 or older.

Item 17: Home buyers' amount – Line 369 of Schedule 1 of the return

This is the amount that can be claimed for the purchase of a qualifying home if the tax filer or his or her spouse or common-law partner acquired a qualifying home and the tax filer did not live in another home owned by himself or herself or by his or her spouse or common-law partner in the year of acquisition or in any of the four preceding years (first-time home buyer). The maximum the tax filer can claim is $5,000.

Item 18: Total federal non-refundable tax credits – Line 350 of Schedule 1 of the return

This is the sum of the federal non-refundable tax credits. It includes the tax credit on donations and gifts.

Tax payable

Item 19: Net federal tax – Line 420 of Schedule 1 of the return

This also includes the sum of the working income tax benefit (WITB) advance payments received and the additional tax on registered education savings plan (RESP) accumulated income payments.

Item 20: Net provincial or territorial tax – Line 428 of Schedule 1 of the return

See Form 428 to determine the provincial or territorial tax rates. For the Quebec tax rates, visit the Revenu Québec website.

Item 21: Total tax payable – Line 435 of the return

This is the total of the amounts of net federal tax, Canada Pension Plan contributions payable on self-employment earnings, employment insurance premiums payable on self-employment and other eligible earnings, social benefits repayment, and provincial or territorial tax payable, and the Yukon First Nations tax.

Table Descriptions

Table 1 is a general statement table which presents statistics by the province or territory of residence for all returns – non-taxable and taxable.

Tables 2 through 5 present statistics for income items, deductions, non-refundable tax credits, and tax payable by province or territory of residence. A detailed description of each item is in Description of items.

For more information on classification variables, see Major classification variables.

For each table, both the number of tax filers and the respective dollar amounts are shown. In some cases, the total of the figures in the table may not match the total shown, either because of rounding or because of editing for confidentiality purposes. For an explanation of the confidentiality procedures, see Confidentiality procedures.

Table 1 – General statement by province and territory of residence

This table classifies tax returns according to the province or territory of residence listed on the tax filer’s return and also for returns from outside Canada. The table begins with the province or territory in the first column followed by the item number and description in the following columns. Each item then has a respective number of tax filers and a dollar amount for the respective item. For details on the province of residence classification, see Provincial or territorial classification.

Table 2 – All returns by province and territory of residence and total income class

This table presents information based on the province or territory of residence and the total income assessed. The table begins with the province or territory in the first column, followed by the item number and description and then the income groupings beginning with $0 and under and ending with $250,000 and over. Each income grouping then has a respective number of tax filers and a dollar amount for the respective item. For details about the income groupings, see Income classification.

Table 3 – All returns by province and territory of residence and major source of income

This table presents information based on the province or territory of residence and the major source of income. It is based on a tax filer’s net income, which is categorized into nine broad major-source-of-income groups. Each source of income category then has a respective number of tax filers and a dollar amount for the respective item. For a description of the source of income groups, see Major source of income classification.

Table 4 – All returns by province and territory of residence and age 

This table presents information based on the province or territory of residence and age. There are 15 age groups, beginning with the unknown age group for tax filers for whom we cannot determine the age, following by the under-20 age group and ending with the 80-and-over age group. Each age group then has a respective number of tax filers and a dollar amount for the respective item. For details on the age classification, see Age classification.

Table 5 – All returns by province and territory of residence and gender

This table presents information based on the province or territory of residence and gender. There are four gender categories: female, male, gender diverse and unknown. Each gender then has a respective number of tax filers and a dollar amount for the respective item. For details on the age classification, see Gender classification.

Tables in CSV format

The following tables are in available comma-separated value (CSV) format. In other words, the fields are separated by a comma.

The tables were produced in a “tidy” format. This standard makes data analysis easier for users of the data, making the datasets ideal for spreadsheet or analytics software. This structure facilitates analysis using software without the analyst having to re-organize the data. In this format, each variable appears in a single column and each observation forms a separate row.

Please refer to the explanatory notes for information about these tables

• Table 1 – General statement by province or territory of residence
• Table 2 – All returns by province or territory of residence and total income class
• Table 3 – All returns by province or territory of residence and major source of income
• Table 4 – All returns by province or territory of residence and age
• Table 5 – All returns by province or territory of residence and gender