Supplementary Information Tables: 2024–25 Departmental Results Report

August 28, 1995Footnote 1

Ongoing

Other transfer payment

Children’s Special Allowances Act (statutory authority)

2024–25

Canadians receive their rightful benefits.

Benefits

Tax-free monthly payments made to federal, provincial or Indigenous governing body agencies or organizations that care for and maintain children under 18 years of age who reside in Canada. Children’s Special Allowance payments are equivalent to the maximum monthly amount of the Canada child benefit payments and are governed by the Children’s Special Allowances Act, which provides that this allowance be paid out of the Consolidated Revenue Fund.

On average, monthly payments were made to 236 agencies and institutions on behalf of approximately 45,831 children. Payments were issued on schedule, no delays were reported.

Not applicable

Not applicable

Not applicable

April 1, 2021

March 31, 2026

Grant

Appropriated annually through the Estimates

2020–21

Canadians receive their rightful benefits.

Benefits

The Community Volunteer Income Tax Program (CVITP) is a collaboration between the CRA and community organizations which host tax preparation clinics and arrange for volunteers to prepare income tax and benefit returns for eligible individuals. The purpose of the grant is to provide direct financial support to eligible organizations to defray some of the administrative costs they incur in hosting tax preparation clinics and to encourage growth and retention among organizations.

1,903 applications were received by the close of the application period June 30, 2024. After review, 1,766 applications were approved and 1,722 organizations completed the paperwork to receive funding.

Not applicable

Not applicable

1,766 applications were approved, and 1,722 organizations completed the paperwork to receive funding. Enhancements to communications strategies are being deployed for year five to ensure that organizations are aware of and apply to receive the grant funding designed to support them.

June 21, 2018

The Government of Canada has made regulations that cease the application of the federal fuel charge, effective April 1, 2025.

Other transfer payment

Statutory authority provided for under the Income Tax Act. The Canada Carbon Rebate (CCR) is deemed to have been paid as a rebate in respect of fuel charges levied under Part I of the Greenhouse Gas Pollution Pricing Act.

2024–25

Canadians receive their rightful benefits.

Benefits

For jurisdictions that do not meet the Canada-wide federal standard for reducing carbon pollution, the Government will return all direct proceeds from the fuel charge in the jurisdiction of origin, with the bulk of direct proceeds going to individuals and families residing in those provinces through the CCR. Payments made to individuals and families vary by province of residence given that different levels of proceeds are generated in each affected jurisdiction, and the impacts of carbon pollution pricing on households differ. These variations are an outcome of the different types and quantities of fuels consumed in different provinces.

The CCR is paid on a quarterly basis. The total amount of the CCR increased by 32% in fiscal year 2024–25 when compared to fiscal year 2023–24 which reflect increases in basic prescribed rates and timing of payment processing.

Not applicable

Not applicable

Not applicable

December 2024

The Government of Canada has made regulations that cease the application of the federal fuel charge, effective April 1, 2025.

Other transfer payment

Statutory authority is established pursuant to section 127.421 of the Income Tax Act. It provides a refundable tax credit to small and medium-sized businesses in designated provinces by returning a portion of fuel charge proceeds from the province.

2024–25

Canadians receive their rightful benefits.

Benefits

The CCR for Small Businesses is a refundable tax credit which will return a portion of federal fuel charge proceeds directly to eligible Canadian-controlled private corporations.

Fiscal year 2024–25 included retroactive payments (proceeds from fuel charge years 2019–2023) worth more than $2.5 billion to approximately 689,000 eligible small and medium-sized businesses.

Not applicable

Not applicable

Not applicable

Section 127.42 (Return of Fuel Charge Proceeds to Farmers Tax Credit) of the Income Tax Act was added via Bill C-8, which received Royal Assent in June 2022, applicable to the 2021 and subsequent years.

The Government of Canada has made regulations that cease the application of the federal fuel charge, effective April 1, 2025.

Other transfer payment

Statutory authority established pursuant to section 127.42 of the Income Tax Act. It will return fuel charge proceeds to farmers carrying on business in involuntary backstop jurisdictions.

2024–25

Canadians receive their rightful benefits.

Benefits

The purpose of the credit is to assist eligible farming businesses afford the cost of fighting climate change by returning a portion of fuel charge proceeds from the price on pollution directly to them in backstop provinces, meaning provinces that have not adopted either the federal system of applying a price on pollution or rules that meet the federal government’s stringency requirements.

Eligible entities include eligible individuals (self-employed farmers), corporations, trusts, and partnerships (individuals who are members in one or more partnerships), which operate a farming business through one or more permanent establishments in Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island or Saskatchewan.

Self-employed farmers and individuals who are members in one or more partnerships operating a farming business, can claim the credit on line 47556 – Return of fuel charge proceeds to farmers tax credit of their T1 income tax and benefit return. Self-employed farmers must have first completed Form T2042, Statement of Farming Activities. Trusts can claim the credit on line 64 of Form T3RET, while corporations can claim it on line 795 of the T2 return. Corporations have to file a completed Schedule 63, Return of Fuel Charge Proceeds to Farmers Tax Credit, with the T2 return for the year.

In 2024–25, there were 24,094 corporations who claimed this credit on the T2 return. Further, there were 463 partners who claimed this credit on the T5013FIN – Partnership Financial Return.

Not applicable

Not applicable

Not applicable

July 1, 2019

The Government of Canada has made regulations that cease the application of the federal fuel charge, effective April 1, 2025.

Other transfer payment

Statutory authority established pursuant to section 165(2) of the Greenhouse Gas Pollution Pricing Act. It provides for payments to provinces/territories as stipulated in the Act.

2024–25

Canadians receive their rightful benefits.

Benefits

Yukon and Nunavut are two jurisdictions that chose to adopt the federal pollution pricing system. The CRA recognizes the distribution of fuel charge amounts as transfer payments to provinces/territories.

Four quarterly payments were processed in June 2024, September 2024, December 2024, and March 2025 to Yukon and Nunavut. Distributions to the provinces and territories decreased by 3% in fiscal year 2024–25 when compared to fiscal year 2023–24 due to the timing of assessments.

Not applicable

Not applicable

Not applicable

• Charities
• Collections
• Objections and Appeals
• Policy, Ruling, and Interpretations
• Registered Plans
• Reporting Compliance
• Returns Compliance
• Service Feedback
• Tax Services and Processing
• Taxpayer Relief

The Charities Directorate ensures the integrity of the charitable sector in Canada by promoting compliance with the income tax legislation and regulations through consistency; education; quality service; and responsible enforcement.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

This Program is administered in accordance with the various Acts and Legislation that regulate its work. It does not monitor any specific demographic group.

In August 2024, as part of the selection process for the new members of the Advisory Committee on the Charitable Sector, the CRA launched an open call for membership through a new secure digital portal to allow for the submission of applications online. 

The CRA encouraged applications from a broad cross-section of experts, practitioners, and leaders from the not-for-profit and private sectors as well as members of various groups, including women, LGBTQ2+ communities, Indigenous Peoples, persons with disabilities, and members of visible minorities. The process closed on September 27, 2024, and over 200 people applied.

The CRA implemented its response to the Office of the Taxpayers’ Ombudsperson Report, Charity Begins with Fairness: More to Explore, including the launch of a new mandatory training suite designed to strengthen the ability of staff to apply knowledge in the area of unconscious bias, cultural competency, and religious literacy, in their day-to-day roles.

• The new required training suite designed to strengthen the ability of staff to apply knowledge in the area of unconscious bias, cultural competency, and religious literacy, in their day-to-day roles, is complete and was distributed to employees in February 2024.
• All employees and decision makers involved in the charity audit process have completed the CRA course, “HQ1257-000 Unconscious Bias: Building tools to navigate the mind”, and 99% of Charities Directorate employees have completed it (or its course equivalencies), surpassing the goal of 80%. Charities Directorate training products have been updated to include information on unconscious bias. 

To provide refresher training on key concepts covered in the mandatory training suite, the Program hosts optional monthly religious literacy events for Charities Directorate employees. Supplemental material is distributed following the events to provide an opportunity for continual learning.

Nothing to report

All Charities Directorate employees must take the following required training: 

• Moving from Bias to Inclusion (INC123)
• Workplace Equity, Diversity and Inclusion in Action (INC124) 
• Reflecting on Cultural Bias: Indigenous Perspectives (IRA101)
• The Uncomfortable Truth: A Brief History of the Relationship Between Indigenous Peoples and the Government of Canada (IRA102)

Using the resources in the Equity, Diversity, and Inclusion Training Suite, Charities Directorate employees must understand basics concerning faith, such as key beliefs, rituals, and customs, that will help develop understanding. 

The CRA offers many ways to assist persons with disabilities, including video relay service, teletypewriter, and alternate publication formats. Charities Directorate employees must consider using the CRA’s services for persons with disabilities. 

The CRA’s comprehensive training suite on unconscious bias, cultural competency, and religious literacy is delivering meaningful benefits for both employees and the public. By equipping Charities Directorate staff with practical tools and knowledge, the training strengthens their ability to serve diverse communities with greater empathy, awareness, and fairness. With over 99% of employees having completed key unconscious bias training, and continued engagement through monthly religious literacy events, the initiative fosters a more inclusive, respectful workplace. Updated and tailored learning materials, combined with a wide range of optional courses, reinforce the CRA’s commitment to Equity, Diversity, and Inclusion. This training not only enhances internal decision-making and service delivery, but also supports public confidence by ensuring the CRA’s interactions reflect the values and needs of Canada’s increasingly diverse population.

The Program is committed to continue working with the CRA’s GBA Plus experts to determine what data should be collected and how the data can be used to assess potential gender and diversity impacts of the CRA’s Programs.

The goal of Collections is to assist taxpayers with debt balances, regardless of their demographics characteristics.

The target population are Canadians who have been identified as having an outstanding amount owed to the CRA which needs to be collected. This population encompasses a diverse array of demographic characteristics and combinations of characteristics.

• By gender: third group
• By income level: third group
• By age group: second group

The Collections program does not target specific demographic characteristics, such as income levels, age, gender, and language. However, because the program impacts Canadians across the country it has an impact on different groups and individuals who are comprised of different demographic characteristics. At present the program needs to collect more specific and disaggregated data to understand which groups should be monitored for impact. Selecting groups without this data and evidence could result in undo discrimination and harm towards targeted groups.

Applying GBA Plus to the Collections program is important because: 

• People who have debt balances are not a homogenous group. Their experiences and barriers can differ widely based on gender, age, cultural background, language, type of disability, and more. 
• Systemic barriers may contribute to debt balances. Without GBA Plus, the Collections program risks unintentionally excluding or disadvantaging certain groups.

Not available, but underway as a part of the Program’s data collection plan.

Not available

Not available

Not applicable

The Program is currently at the early stages of developing a data collection plan that will expand its capacity to report on gender and diversity and include some of its external-facing programs.

The Objections and Appeals Program conducts a formal and impartial review of any objections or appeals received related to an assessment, determination, or decision. When any type of objection or appeal is filed, the CRA reviews all the information before making its decision.

The Appeals Programs do not collect sufficient data to enable it to monitor and report program impacts by gender and diversity (GBA Plus) on the population who has chosen to file an appeal. The Programs review notices of appeal on a case-by-case basis taking into account any new information provided by the taxpayer, work or payer. The court makes the ultimate decision on the outcome of an appeal. Identity elements are not considered by the program when determining the outcome of an appeal.

• By gender: third group
• By income level: third group
• By age group: second group

Not applicable

Not available

Not available

Not applicable

Not applicable

As of February 2025, work on GBA Plus has been paused due to resource capacity constraints.

The Policy, Ruling, and Interpretations program serves as the authority for interpreting the Income Tax Act, GST/HST, Underused Housing Tax legislation, Excise and specialty taxes, and related statutes for the CRA.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

This Program is administered in accordance with the various Acts and Legislation that regulate its work. It does not monitor any specific demographic group.

Not available

Not available

Not available

Nothing to report

The Program is committed to continue working with the CRA’s GBA Plus experts to determine what data should be collected and how the data can be used to assess potential gender and diversity impacts of the CRA’s Programs.

The Registered Plans program ensures the integrity of the deferred income and savings plans sector in Canada by promoting compliance with the income tax legislation and regulations through consistency, education, quality service, and responsible enforcement.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

This Program is administered in accordance with the various Acts and Legislation that regulate its work. It does not monitor any specific demographic group.

Not available

Not available

Not available

Nothing to report

The Program is committed to continue working with the CRA’s GBA Plus experts to determine what data should be collected and how the data can be used to assess potential gender and diversity impacts of the CRA’s Programs.

The Reporting Compliance program protects the integrity of Canada’s tax system by using a range of compliance interventions to identify and address the small segment of the population that does not report the correct amounts. GBA Plus is used to ensure these compliance activities are fair to various groups of taxpayers.

All Canadians

• By gender: Second group – Men are audited more frequently than women. This represents an impact and not a benefit.
• By income level: Fourth group – High-income individuals are proportionally more likely to be audited. This represents an impact and not a benefit.
• By age group: Third group – Older generations are more likely to be audited. This represents an impact and not a benefit.

Specific sociodemographic groups are not monitored since Reporting Compliance is not a benefit or service that targets any specific groups. However, Reporting Compliance monitors program impacts for the following identity factors:

• Gender
• Age
• Marital Status
• Province of residence
• Net Income
• Immigration/emigration history

Each year the reporting compliance program of the CRA reports on a different audit population to provide a complete picture of program impacts by gender and other identity factors. For 2024–25, the population analyzed was T1 audits completed between April 1, 2021 to March 31, 2025. A four-year time frame was selected to provide a more extensive picture of the Reporting Compliance program’s impact by gender and other identity factors.

The CRA selects files for an audit based on identified risks. These risks include a number of factors, such as the likelihood or frequency of errors in tax returns or whether there are indications of non-compliance with tax obligations. The CRA also looks at the information it has on file for the taxpayer and may compare that information to similar files or consider information from other audits or investigations.

Not available

Not available

Since the Reporting Compliance program does not directly collect taxpayer information related to gender and diversity factors, the program uses the CRA’s data holdings to support GBA Plus analysis. This year, the Reporting Compliance program provided disaggregated data on audits of individuals for several identity factors. Quantitative methods were used to measure how frequently different groups were impacted by audits. The Reporting Compliance program continues to explore new ways to use the CRA’s data holdings to better understand how their programs impact different groups, including new analysis methods.

The goal of the Returns Compliance programs is to deliver national validation and compliance programs for Canadians, regardless of their demographic characteristics.

The target population is Canadians who have been identified as having an outstanding amount owed to the CRA which needs to be validated and addressed. This population encompasses a diverse array of demographic characteristics and combinations of characteristics.

• By gender: third group
• By income level: third group
• By age group: second group

The Returns Compliance program does not target specific demographic characteristics, such as income levels, age, gender, and language. However, because the program impacts Canadians across the country it has an impact on different groups and individuals who are comprised of different demographic characteristics. At present, the program needs to collect more specific and disaggregated data to understand which groups should be monitored for impact. Selecting groups without this data and evidence could result in undo discrimination and harm towards targeted groups.

Applying a GBA Plus lens to the Returns Compliance program is important because: 

• People who have been identified as having an outstanding amount owed to the CRA are not a homogenous group.
• Systemic barriers may contribute to the outstanding amounts. 

Not available

Not available

Not available

Not applicable

The Returns Compliance program is currently in the early stages of developing a data collection plan that will expand its capacity to report on gender and diversity, and include some of its external-facing programs.

The Service Feedback Programs administers the Service Complaints and Problem Resolution workloads, which receives and responds to service-related feedback from Canadians, and processes requests from Members of Parliament and works with other CRA branches to resolve the issues raised.

All Canadians who provide service-related feedback to the CRA. Under the mandate of the Service Feedback Program (SFP), the Program’s objective is to promote service excellence and support the resolution of complex taxpayer issues submitted through service feedback channels. However, the SFP does not provide financial benefits or direct services to taxpayers.

• By gender: third group
• By income level: second group – somewhat benefits low income individuals (somewhat progressive)
• By age group: second group – no significant intergenerational impacts or impacts on generations

The SFP aims to report on Canadians who shared feedback and service experiences of diverse demographic groups, including but not limited to, individuals of different gender, income levels and age groups.

At present, program impacts are not available. The SFP recognizes the importance of including GBA Plus data into its reporting exercises. Currently, the program captures Social Insurance Numbers from taxpayers, which are used in conjunction with GBA Plus data sourced from the Information and Data Directorate. This data encompasses demographics such as gender, income, marital status, age, and child count, which is analyzed to identify trends and disparities in service experiences.

The SFP does not directly collect GBA Plus data; however, it utilizes existing GBA Plus datasets to inform its analyses and identify areas for improvement in service delivery to diverse groups. See below for observed results.

Marital status:

• Married: 35%
• Single: 33%
• Separated: 9%
• Common-law: 8%

Child Count:

1. 0 children: 75%
2. 1 child: 9%
3. 2 children: 9%

Gender:

• Female: 48%
• Male: 49%
• Unspecified: 2%

Age group:

• 15–24 years: 2% 
• 25–54 years: 50%
• 55–64 years: 16%
• 65+ years: 29%
• Unspecified: 3%

Income:

• 0-$50,197: 59%
• $50,198-$100,592: 23%
• $100,393-$155,625: 8%
• $155,626-$221,708: 3%
• $221,709+: 4%
• Unspecified: 3%

Data source: Service Feedback System and Internal Identification Systems.

Not available

Not available

The program collects taxpayer information from various sources, primarily through the SFP Complaint Form (RC193) and internal CRA channels. Taxpayers provide identifying information (for example, Social Insurance Numbers and Business Numbers), via platforms like the RC193 webform and My Account. This information is then integrated with other CRA databases, including the data source from the Information and Data Directorate, to obtain GBA Plus insights. 

The SFP is committed to enhancing the comprehensiveness of the Program’s data by utilizing a variety of supplementary sources. This approach aims to deepen CRA’s understanding of service needs and refine program-level processes. To support these efforts, the Program has initiated the SFP and the GBA Plus Pilot Project, both designed to drive continuous improvements within the CRA.

The Program provides taxpayers access to the accurate and timely information they need to comply with Canada's tax laws by modernizing their services, including expanding their digital services and enhancing their telephone platform, making it easier for taxpayers to meet their tax obligations. The Program registers businesses for a business number and administers T2, T3, GST/HST, excise, rebates, and other levies programs. The Program helps businesses and individuals to voluntarily comply with Canada's tax laws by processing their information and payments as quickly and accurately as possible and telling them the results of their assessment or reassessment.

All Canadians and businesses in Canada

• By gender: third group
• By income level: third group
• By age group: second group

The CRA publishes on Canada.ca a range of reports with data collected from business and individual returns. Additionally, the CRA will continue to develop and implement comprehensive communications products and strategies related to digital services, while also working to raise awareness of the support and tools that are available among vulnerable groups of Canadians.

The CRA publishes a range of reports with data collected from business returns. These reports can be used for data analysis of business location, size, and other tax-related information.

For individual returns, data is broken down by gender, age, geographic location, marital status, income level and major source of income. Individual filing rates are also calculated by province/territory, employment status, age, gender, marital status, income range and more. For digital services, users can access the CRA’s Chatbot on the website without logging in to their My Account. Since identification information is not required to use or communicate via CRA’s Chatbot, it is not possible to determine key program impacts on gender and diversity.

Not applicable

Not applicable

Not applicable

Business Returns: 

• The CRA publishes a range of reports with data collected from business returns, that are published on Canada.ca: Corporate Statistical Tables (2017 to 2022 tax years) - Canada.ca.
• Generally, taxpayers and registrants affected by Business Returns’ tax services and processing are Canadian and non-resident businesses (ranging from sole proprietorships to multinational corporations and excluding self-employed individuals). Certain taxpayers are legal entities and not individuals, GBA Plus characteristics do not apply directly to them. Additionally, there is limited demographic information regarding ownership of these legal entities. 

Individual Returns: 

• The CRA collects and publishes a range of disaggregated gender and diversity data. For individual returns, data is broken down by gender, age, geographic location, marital status, income level, and major source of income, all of which is published on Canada.ca: Selected T1 Statistics 2023 edition (for the 2022 tax year). Individual filing rates are also calculated by province/territory, employment status, age, gender, marital status, income range, and more, also published on Canada.ca: T1 Filing Compliance 2025 edition (2023 tax year). 

Contact Centres:

• For CRA’s contact centres program, data is merged from CRA databases and is disaggregated based on age, marital status, income level, and immigration status.

Digital Services: 

• For digital services, users can access the CRA’s Chatbot on the website without logging in to their My Account. Since identification information is not required to use or communicate via the CRA’s Chatbot, it is not possible to determine key program impacts on gender and diversity.
• However, when users access CRA’s digital services through authenticated methods such as My Account, the CRA has access to certain demographic data linked to the user’s Social Insurance Number. This information can be disaggregated by gender, age, geographic location, marital status, income level, and major source of income. While this data is not collected directly through the Chatbot interaction, it may be used more broadly to support program-level analysis and service improvements.
• To mitigate potential impacts on Canadians who do not have the means to access digital services, the CRA will maintain the availability of non-digital service delivery channels including phones, paper correspondence and filing, and the CVITP, to ensure the needs of all Canadians are met.
• The CRA will also continue to develop and implement comprehensive communications products and strategies related to digital services and will continue to raise awareness of the support and tools that are available among vulnerable groups of Canadians.

The Taxpayer Relief Program accepts and reviews relief requests from taxpayers to determine if relief of penalty or interest is warranted when a taxpayer was unable to comply with their tax obligations for reasons outside of their control.

All Canadians

• By gender: third group
• By income level: third group
• By age group: second group

The Taxpayer Relief Program does not collect sufficient data to enable it to monitor and report program impacts by gender and diversity (GBA Plus) on the population who has chosen to make a request for relief. The program reviews requests on a case-by-case basis taking into account the circumstances of taxpayers. Identity elements are not considered when determining the outcome of a request.

Not available

Not available

Not applicable

Not applicable

As of February 2025, work on GBA Plus has been paused due to resource capacity constraints.

• Benefits

The Program delivers a range of ongoing benefits, credits, and one-time payment programs that support the economic and social well-being of Canadians. Through processing activities, the Program ensures that Canadians receive their rightful benefits in a timely manner. The Program offers benefit recipients timely and accessible information on their entitlements and obligations through CRA contact centres, and secure online services. This helps Canadians become more aware of the benefits they are entitled to and how to receive them. The Program also supports community organizations and volunteers in their efforts to help individuals with modest income file their tax returns through the CVITP.

All Canadians

• By gender: third group
• By income level: third group
• By age group: third group for the CVITP and second group for the Disability Tax Credit (DTC)

The CRA identifies seven vulnerable population groups that it monitors: Indigenous Peoples, newcomers, adults 65+, youth, persons with disabilities, homeless and housing insecure individuals, and individuals with a modest income. These vulnerable groups are deemed “hard-to-reach populations” in the tax and benefit systems. The CRA published a statistical report on the participation rate of six of these vulnerable groups (all but “modest income”) in the tax and benefit system. The analysis was undertaken based on linking 2021 Census data with CRA tax data by sociodemographic characteristics and geographic area.

To assist vulnerable populations in participating in the tax and benefit system, the CVITP coordinates free tax filing assistance for individuals with simple tax situations and modest incomes by supporting community organizations that host volunteer-led clinics. For the DTC, a non-refundable tax credit that helps people with disabilities, or their supporting family member, reduces the amount of income tax those with disabilities may have to pay.

Statistic: CVITP

Observed Results: Number of individuals was 858,020

Age

• 8-18: 7,530
• 19-24: 80,210
• 25-34: 120,710
• 35-44: 115,490
• 45-54: 100,340
• 55-65: 135,010
• 65+ : 298,730

Gender

• Male: 394,950
• Female: 462,760
• X: 230
• Unknown: 90

Income

• Under $20K: 474,410
• $20K - $40K: 316,330
• $40K - $60K: 43,170
• $60K+: 24,120

Data source: Internal systems: IDENT, T1VER.

Comments: Data is for the period of January 1, 2024 to December 31, 2024, and was extracted on July 18, 2025.

Rounding is applied separately to totals and group counts, so the sum of rounded group values may not match the rounded total.

Statistic: DTC

Observed Results: Disability Tax Credit Statistics – 2014 to 2023 Calendar Years

• Province or territory of residence
• Age
• Duration
• Gender
• Marital status
• Restriction/basic activities of daily living
• Determinations
• Net income range

Data source: Agency source systems.

Comments: This publication was updated to include the 13 and under age group and 14 to 18 age group for the 2021 calendar year. It previously consolidated these age groups into the 18 and under category.

The following table provides statistics for free tax clinics hosted through the CVITP and the Income Tax Assistance — Volunteer Program in Quebec. For detailed statistics and additional information, please visit Statistics: Free tax clinics - Canada.ca

Table 15: Free tax clinic federal return statistics by province/territory for 2024^{Footnote 5}

Table 15 shows the free tax clinic federal return statistics by province/territory for 2024.

The CRA publishes a statistical report on the participation of hard-to-reach populations in the tax and benefit system. The report presents tax filing and benefit participation rates for six populations deemed hard-to-reach or vulnerable, estimated by linking the 2021 Census and CRA tax data by sociodemographic characteristics and geographic area. Statistical report on the participation of the hard-to-reach populations in the tax and benefit systems - Canada.ca

The CRA collects and publishes a range of disaggregated data that can be used for gender and diversity purposes related to the administration and delivery of benefits. For the CVITP, data is disaggregated by gender, age, and income range. Given that the CRA often relies on information shared by participating organizations, disaggregated data is somewhat limited. Disaggregated data is used to report on the province or territory of residence, age, duration of disability, gender, marital status, restrictions in basic activities of daily living, determinations, and net income range of individuals approved for the Disability Tax Credit.