Individual Tax Statistics by Area (ITSA) - 2013 Edition (2011 tax year)

A few minor changes have been made to the methodology of this year’s publication to better align ITSA with other T1 publications, such as the definition of pension income, and the income classifications. In addition, Table 1 has been modified to reflect all returns only; Tables 5 and 6 have been discontinued.

Furthermore, data quality procedures have been enhanced with regards to locality code mapping and confidentiality procedures.

The 2013 edition of the ITSA tables summarizes the most recent 2011 tax year assessment or reassessment information for returns assessed up to June 30, 2013.

Individual Tax Statistics by Area data

Geographic area

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

The Canada Revenue Agency (CRA) locality code is a 10-digit code based on Statistics Canada's Standard Geographical Classification (SGC). The SGC identifies three types of geographic units that form the basis of the first 7 digits of our locality code: provinces and territories (PR), census divisions (CD), and census subdivisions (CSD). These three types 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). The Canada Revenue Agency (CRA) 10-digit locality code can be broken up into the following components:

  • first two digits represent the province or territory (PR)
  • next two digits represent the Census Division (CD)
  • next three digits represent the Census Subdivision (CSD)
  • final three digits represent the Census Metropolitan Area/Agglomeration (CMA)/Census Agglomeration (CA)/Census Metropolitan Influenced Zone (MIZ)

Notes

The postal code and place name appearing on the tax return are used to determine the locality code, which is assigned when the tax returns are received by the Agency.

Census division and 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 (e.g., Indian reserves, Indian settlements and unorganized territories).

Census Metropolitan Areas and Census Agglomerations

Census Metropolitan Areas (CMA) and Census Agglomerations (CA) are the main labour market areas and are 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 Zones

The Census Metropolitan Influenced Zone 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 metropolitan influenced zone (Canada): This category includes CSDs in provinces where at least 30% of the CSD’s resident employed labour force commute to work in any CMA or CA.
  2. Moderate metropolitan influenced zone (Canada): This category includes 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 metropolitan influenced zone (Canada): This category includes CSDs in provinces 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 metropolitan influenced zone (Canada): This category includes CSDs in provinces where none of the CSD’s resident employed labour force commute to work in any CMA or CA.

Data source

Data were taken from income returns and related schedules filed by individuals for the 2011 tax year, who filed the following types of returns:

  • T1 General
  • T1 Special (condensed and simplified version of the T1 General)
  • T1S-A (for seniors)
  • T1S-C, Credit 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.

Major classification variables

The Tax status classification and Income classification variables are used in one or more of the tables in this publication.

Tax status classification

A return is considered taxable if there was at least $2 of tax payable. Data for non-taxable returns can be determined by subtracting the taxable figures from the corresponding all returns figures.

Some returns are classified as taxable even when the return showed a total income less than the allowable basic personal amount of $10,527. This happened for:

  • individuals subject to the minimum tax;
  • returns filed by certain non-residents for income earned in Canada that is not subject to personal amounts;
  • individuals who resided in Canada for only part of a tax year (these individuals paid tax on the income they earned during their period of residence in Canada, and as a result they are entitled to tax credits only for that period).

It is possible for individuals classified in the upper income ranges to use a variety of deductions and tax credits to achieve a non-taxable status. Among the deductions that can be used are: carrying charges (such as interest paid to earn investment income); business or farm losses of previous years; and allowable business investment losses. Tax filers can also use non-refundable tax credits such as charitable donations, gifts to Canada or a province or territory, or dividend and foreign tax credits, to reduce their tax to zero.

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
  • benefits income
  • other income

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 41%.

A detailed list of non-taxable incomes can be found in the Description of income items.

Description of income items

Employment income

Employment income includes:

  • Employment income (box 14 on all T4 slips) — Line 101 of the return
    This amount (including commission income) is from T4 slips reported on line 101 (and 102) of the T1 General return
  • Other employment income reported on line 104 of the return

Pension income

Pension income includes:

  • Old Age Security pension — Line 113 of the return
    This amount comes from the Old Age Security (OAS) pension plan. OAS monthly benefit amounts are received by people 65 years of age or over.
  • Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits — Line 114 of the return
    This item includes death and disability benefits, survivor benefits, and children's benefits if received by a child of a deceased or disabled contributor.
  • Other pensions or superannuation — Line 115 of the return
    In addition to income from registered pension plans, this item includes income from registered retirement income funds, deferred profit-sharing plans, foreign pensions, etc.
  • Elected split-pension amount — Line 116 of the return
    This is the amount of elected split-pension amount from line E of Form T1032, Joint Election to Split Pension Income.

Investment 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 41% gross-up for the eligible dividends and a 25% gross-up for other than eligible dividends.
  • Interest and other investment income — Line 121 of the return
    This item includes interest, foreign interest or 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 2011.

Note

It is possible for deceased tax filers to claim capital losses at line 127. However, these amounts are not included in the total income calculation at line 150. They are deducted from the net income when calculating their taxable income at line 260. Therefore, this item only represents positive values found at line 127.

Self-employment income

Self-employment income presented here corresponds to net income, i.e., the gross income, less any adjustments and expenses incurred. Self-employment income includes the following:

  • Net business income — Line 135 of the return
    This item is the income from businesses and partnerships. A business is an activity intended to carry on for profit.
  • Net professional income — Line 137 of the return
    This refers only to income 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, this individual's income is included in Employment income.
  • Net commission income — Line 139 of the return
    This item shows 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, tree farmers, etc., report their income on this line.
  • Net fishing income — Line 143 of the return
    This item shows the net income from self-employed people fishing as boat owners or crew members, or fishing from shore.

Benefits income

Benefits income includes the following items:

  • Universal Child Care Benefit (UCCB) — Line 117 of the return
    Since July 2006, an eligible individual responsible for the care of a child under 6 years of age is eligible to receive $100 per month for each qualified dependant.
  • Employment Insurance and other benefits — Line 119 of the return
    This represents benefits from the Employment Insurance Plan.
  • 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 a T5007, Statement of Benefits slip.
  • Social assistance payments — Line 145 of the return
    This item shows the payments made to beneficiaries or third parties based on a means, needs, or income and include payments for food, clothing, and shelter requirements. These payments are shown on a T5007, Statement of Benefits slip.
  • Net federal supplement — Line 146 of the return
    This refers to the net amount of any Allowance, Allowance for the survivor, or Guaranteed Income Supplement received in the tax year, box 21 on the T4A(OAS) slip.

Other income

Other income includes the following:

  • Registered disability savings plan income — Line 125 of the return
    This item includes the registered disability savings plan income, the amount 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 item refers to income from an RRSP (registered retirement savings plan).
  • Other income — Line 130 of the return
    This item contains the following incomes 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 - 2011 for more details).

Total income, non-taxable components, and other comments

Total income — Line 150 of the return
This item contains the amount reported on line 150 of the return, or the total of the previous income items. This item does not include non-taxable income from the following:

  • 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 handicapped children 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; and
  • most amounts received from a Tax-Free Savings Account (TFSA).

Note

Income earned on any of the above amounts (such as interest earned from the investment of lottery winnings) is taxable.

Some parts of total income are in gross amounts, while others are in net amounts. For example, eligible dividend income is grossed-up to represent 141% of such income. Interest and investment income are also gross figures since carrying charges are not deducted (i.e., netted out). On the other hand, taxable capital gains are net amounts because only 50% of the gains realized in 2011 are reported.

Description of ITSA tables

For each table, 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 of Canada and also by province and territory. These tables are available in two formats: PDF and comma separated values (CSV).

Locality Code Directory

In order to identify the city names that correspond to all valid 2011 locality codes, please refer to the Locality Code Directory.

Note

When a city name is longer than 30 characters, the Locality Code Directory shows only the first 30 characters of the city name, coinciding with Canada Post guidelines, as well as a truncated 28 character city name that is used on Agency envelope address labels which can only have 28 characters. For example, the 32 character city names, ST-FRANCOIS-DE-LA-RIVIERE-DU-SUD in English and ST-FRANÇOIS-DE-LA-RIVIÈRE-DU-SUD in French, are shown in the Locality Code Directory as ST-FRANCOIS-DE-LA-RIVIERE-DU-S and ST-FRANCOIS-DE-LA-RIVIERE-DU in English and ST-FRANÇOIS-DE-LA-RIVIÈRE-DU-S and ST-FRANÇOIS-DE-LA-RIVIÈRE-DU in French.

Tax Services Office and Province codes

The Tax Services Office codes and Province codes are also available.

Tax Services Office codes
Tax Services Office codes
Tax Service Office TSO code
NEWFOUNDLAND AND LABRADOR 1
CHARLOTTETOWN 2
HALIFAX 3
SYDNEY 4
SAINT JOHN 5
QUÉBEC 6
SHERBROOKE 7
MONTRÉAL 8
ROUYN - NORANDA 9
OTTAWA 10
KINGSTON 11
BELLEVILLE 12
TORONTO CENTRE 13
HAMILTON 14
KITCHENER - WATERLOO 15
ST. CATHARINES 16
LONDON 17
WINDSOR 18
THUNDER BAY 20
WINNIPEG 21
REGINA 22
SASKATOON 23
CALGARY 24
EDMONTON 25
SOUTHERN INTERIOR B.C. 26
VANCOUVER 27
VANCOUVER ISLAND 28
SUDBURY 36
BURNABY - FRASER 41
NORTHERN - B.C. AND YUKON 42
MONCTON 44
OUTAOUAIS 45
LAVAL 46
MONTÉRÉGIE - RIVE-SUD 47
RED DEER 48
LETHBRIDGE 49
CHICOUTIMI 57
RIMOUSKI 58
TROIS - RIVIÈRES 59
BATHURST 60
TORONTO EAST 61
TORONTO WEST 62
TORONTO NORTH 63
BARRIE 64
PETERBOROUGH 66
Province codes
Province Abbreviations and Codes
Province Province abbreviation Province code
NEWFOUNDLAND AND LABRADOR NL 10
PRINCE EDWARD ISLAND PE 11
NOVA SCOTIA NS 12
NEW BRUNSWICK NB 13
QUÉBEC QC 24
ONTARIO ON 35
MANITOBA MB 46
SASKATCHEWAN SK 47
ALBERTA AB 48
BRITISH COLUMBIA BC 59
YUKON TERRITORY YT 60
NORTHWEST TERRITORIES NT 61
NUNAVUT NU 62
UNITED STATES 77
OUTSIDE CANADA AND UNITED STATES 88

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.

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.

CSV format (raw data, with single row header)

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