Individual Statistics by Tax Filing Method (ISTFM) – 2018 Edition (2015 tax year)
The 2018 edition of the ISTFM tables summarize data from initially assessed individual income tax and benefit returns for the 2015 tax year processed up to August 22, 2016.
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 2015 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 2015 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
- major source of income
- total income range
- complexity of T1 return
- marital status
- children or no children status
- age range
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:
- EFILE: A service that lets authorized service providers and discounters send individual income tax return information to the CRA directly from the software used to prepare the tax return. Clients take their documents to a registered tax preparer and, who, for a fee, will prepare their return and send it to the CRA electronically using EFILE.
- NETFILE: An electronic tax-filing service that allows you to send your individual income tax and benefit return directly to the CRA using the internet and a NETFILE-certified software product.
- Paper (includes 2D barcode): Physical paper copies of individual income tax and benefit returns that are mailed to the CRA. This includes returns with two-dimensional bar codes, which are a unique group of parallel lines that store information that can be scanned electronically.
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:
- employment income
- pension income
- investment income
- net self-employment income
- other income
- multiple sources of income
- no income
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 because 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 includes:
- Employment income (box 14 of all T4 slips) - line 101 of the return
This is the amount, including commission income from line 102 of the return and from T4 slips. - Other employment income - line 104 of the return
This amount includes the following types of income:- tips and occasional earnings
- net research grants
- clergy’s housing allowance and/or an amount for eligible utilities
- foreign employment income
- income-maintenance insurance plans (wage-loss replacement plans)
- veterans' benefits
- certain goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax rebates
- royalties
- amounts received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
- taxable benefits for premiums paid for a group term life-insurance plan
- employee profit-sharing plan (EPSP) amounts
- medical premium benefits
- Wage Earner Protection Program
Pension income includes:
- 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 includes:
- 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 is 50% of the capital gains realized in 2015.
Net self-employment income corresponds to 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 from an independent practice only, 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.
Other income includes:
- Universal child care benefit (UCCB) - line 117 of the return
This is a benefit for an eligible individual with a qualified dependent. The individual can receive $160 per month for each child under six years of age and $60 for each qualified dependent aged 6 through 17. - Employment insurance and other benefits - line 119 of the return
This is the amount of benefits from the Employment Insurance Plan (box 14 on the T4E slip). - Registered disability savings plan income - line 125 of the return
This is income from a registered disability savings plan and is shown in box 131 of the T4A slip. - Support payments received - line 128 of the return
This is the taxable part of support payments received. - Registered Retirement Savings Plan (RRSP) income - line 129 of the return
This is income from an RRSP. - 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)
- Workers' compensation benefits - line 144 of the return
This is the amount of compensation paid in respect to an injury, disability, or death to an employee, or surviving spouse/common-law partner, under the law of Canada or a province or territory. These amounts are shown on the T5007, Statement of Benefits slip. - Social assistance payments - line 145 of the return
This item shows the social assistance payments made to beneficiaries or third parties as reported on the T5007, Statement of Benefits slip. - Net federal supplements - 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.
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 2015 tax year. There are four defined income ranges:
- less than $25,000
- between $25,000 and $49,999
- between $50,000 and $99,999
- $100,000 and above
Complexity of T1 return
A T1 return is considered complex if at least one of the following conditions applies:
- there is gross self-employment income (lines 162, 164, 166, 168, or 170 from the T1 return)
- there is net partnership income: limited or non-active partners only (line 122 from the T1 return)
- there are taxable amounts of dividends (line 120 from the T1 return)
- there are employment expenses (line 229 from the T1 return)
- there are capital gains or losses (Schedule 3)
- there are taxable amounts of interest income of $1,000 or more (line 121 from the T1 return)
- there is gross rental income (line 160 from the T1 return)
- the taxfiler has filed for bankruptcy in the tax year
- the taxfiler is deceased
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 (lines 162, 164, 166, 168, or 170 from the T1 return)
- there was net partnership income (line 122 from the T1 return)
- there were taxable amounts of dividends (line 120 from the T1 return)
- there were capital gains (line 127 from the T1 return)
- there were taxable amounts of interest income over $1,000 (line 121 from the T1 return)
- there was rental income (line 160 from the T1 return)
- 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:
- married or living common-law
- single, separated, divorced, or widowed
- unstated
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 2015. Otherwise, they are classified as having no children.
Note
Prior to the methodology changes, taxfilers with children were those who were recipients of Canada Child Tax Benefit (CCTB) payments, or the spouse or the common-law partner of a CCTB recipient. All other taxfilers were considered to be without children.
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:
- 18 years and under
- between 19 and 25 years
- between 26 and 64 years
- 65 years and older
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 – 2015 tax year
Notes:
- A hyphen [ - ] indicates that the information has been suppressed for confidentiality purposes. Suppressed information also includes valid zeros.
- All counts are rounded to the nearest 10.
- Data are as of August 22, 2016.
- 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 – 2015 tax year
Notes:
- A hyphen [ - ] indicates that the information has been suppressed for confidentiality purposes. Suppressed information also includes valid zeros.
- All counts are rounded to the nearest 10.
- Data are as of August 22, 2016.
- Data are based on initial assessments and are subject to change as more returns are (re)assessed.
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