Individual Statistics by Tax Filing Method (ISTFM) – 2017 Edition (2014 tax year)

The 2017 edition of the ISTFM tables summarize data from initially assessed individual income tax and benefit returns for the 2014 tax year processed up to August 17, 2015.

Note

The ISTFM tables have been revised due to changes in methodology. These changes affect two classification variables: whether the filer has children and whether the T1 return is simple or complex. For further information on the new methods, see the classification variables section below.

Explanatory notes

The ISTFM tables represent about 95% of the number of returns filed for the 2014 tax year grouped by certain demographic and economic characteristics. The information is presented at the census metropolitan area (CMA) and census agglomeration (CA) level as defined by Statistics Canada’s 2011 Statistical Area Classification.

Census metropolitan area and census agglomeration

CMAs and CAs 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 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.

Note

The Canada Revenue Agency (CRA) uses the taxfiler’s postal code and place name as it appears in the mailing address from the T1 Income Tax and Benefit Return to determine the CMA or CA, which is assigned when the return is assessed by the CRA. A taxfiler living outside of a CMA or CA is classified by the taxfiler’s province or territory. A taxfiler with an address outside Canada is classified as “Outside Canada.”

Data source

Data were taken from initially assessed income tax returns and related schedules filed by individuals for the 2014 tax year using their T1 Income Tax and Benefit Return.

Confidentiality procedures

To ensure the protection of taxfiler information, the data have been suppressed where warranted. As well, the counts have been rounded to the nearest multiple of 10. For example, 104 would be rounded to 100 and 105 would be rounded to 110.

Classification variables

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

Filing method

The filing method is determined by the information on record at the CRA. Individual taxfilers submit tax returns by one of the three available filing methods:

Major source of income

The major sources of income presented in the tables are based on the source of income with the largest share in the total income assessed. This corresponds to line 150 of the T1 Income Tax and Benefit Return and includes:

Note

The income earned on any of these amounts is taxable.

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 2014 are reported.

Employment income includes:

Pension income includes:

Investment income includes:

Net self-employment income corresponds to the gross income, less any adjustments and expenses incurred. It includes the following:

Other income includes:

A taxfiler for whom no single source of income accounts for the largest share of the total income assessed is classified as having multiple sources of income.

Note

The major sources of income do 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
  • social benefit payments

Income range

The income range classification is determined by the total income assessed reported on line 150 of the T1 General Income Tax and Benefit Return in the 2014 tax year. There are four defined income ranges:

Complexity of T1 return

A T1 return is considered complex if at least one of the following conditions applies:

All other T1 returns are considered simple. This definition is established by the same criteria that is used to determine a taxfiler’s eligibility for the Community Volunteer Income Tax Program.

Note

Prior to the methodology changes, a T1 return was considered complex if at least one of the following conditions applied:

  • there was gross self-employment income
  • there was net partnership income
  • there were taxable amounts of dividends 
  • there were capital gains 
  • the taxfiler had declared bankruptcy 
  • the taxfiler was deceased

All other T1 returns were considered simple.

Marital status

The marital status of the taxfiler is as reported on page 1 of the T1 return. The marital status is defined as:

Taxfilers who did not declare a marital status are classified as "unstated." They represent approximately 0.1% of the taxfilers in the ISTFM publication.

Children or no children status

Taxfilers with children are those who are eligible to receive, or are the spouse or common-law partner of someone eligible to receive the Canada child tax benefit (CCTB) for at least one month in 2014. Otherwise, they are classified as having no children.

Note

Prior to the methodology changes, the children or no children status was based upon the number of children that were less than 18 years old in 2014, as declared on line 366 and line 352 of Schedule 1 - Federal Tax.

Age range

The age of the taxfiler is determined using the reported year of birth on page 1 of the T1 General Income Tax and Benefit Return. There are four age ranges:

Tables in CSV format (raw data, with single row header)

Each ISTFM table presents the number of taxfilers. All tables include statistics for all returns.

Table 1 – ISTFM for All Returns Filed – Economic Characteristics – 2014 tax year

Notes:

  1. A hyphen [ - ] indicates that the information has been suppressed for confidentiality purposes. Suppressed information also includes valid zeros.
  2. All counts are rounded to the nearest 10.
  3. Data are as of August 17, 2015.
  4. Data are based on initial assessments and are subject to change as more returns are (re)assessed.

Table 2 – ISTFM for All Returns Filed – Demographic Characteristics – 2014 tax year

Notes:

  1. A hyphen [ - ] indicates that the information has been suppressed for confidentiality purposes. Suppressed information also includes valid zeros.
  2. All counts are rounded to the nearest 10.
  3. Data are as of August 17, 2015.
  4. Data are based on initial assessments and are subject to change as more returns are (re)assessed.

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