Individual Tax Statistics by Area (ITSA) - 2016 Edition (2014 tax year)

The 2016 edition of the ITSA tables summarizes the most recent 2014 tax year assessment or reassessment information for returns assessed up to June 30, 2016.

Table of Contents

Individual Tax Statistics by Area data

Geographic area

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

The Canada Revenue Agency (CRA) locality code is a 10-digit code based on Statistics Canada's Standard Geographical Classification. The first seven digits identify three types of geographic units that form the basis of our locality code: provinces and territories (PR), census divisions (CD), and census subdivisions (CSD).  These three types of geographic units 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).

Example:  Orleans, Ontario - 3506008505

35    06   008    505
PR  CD  CSD  CMA

Note

The CRA uses the tax filer’s postal code and place name as it appears in the mailing address from the T1 Income Tax and Benefit Return to determine the locality code, which is assigned when the return is assessed by the CRA.

Census division and census 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 (such as Indian reserves, Indian settlements and unorganized territories).

Census metropolitan area and census agglomeration

Census metropolitan areas (CMA) and census agglomerations (CA) 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 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 zone

The census metropolitan influenced zone (MIZ) 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 influence: This category includes provincial CSDs where at least 30% of the CSD’s resident employed labour force commute to work in any CMA or CA.
  2. Moderate influence: This category includes provincial 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 influence: This category includes provincial CSDs 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 influence: This category includes provincial CSDs where none of the CSD’s resident employed labour force commute to work in any CMA or CA.

Locality code directory

To identify the place names that correspond to all valid 2014 locality codes, please refer to the locality code directory.

Note

When a place name is longer than 30 characters, the locality code directory shows only the first 30 characters of the place name, coinciding with Canada Post guidelines, as well as a truncated 28-character place name that the CRA uses on envelope address labels. For example, the 32-character place 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 codes

Caption text

Tax services 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

Caption text

Province

Abbreviation

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

Data source

Data were taken from income tax returns and related schedules filed by individuals for the 2014 tax year, for the following types of returns:

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.

Classification variables

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

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:

It does not include non-taxable income from the following sources:

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:

Note

It is possible to claim capital losses for deceased tax filers 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 corresponds to net income. In other words, it is the gross income, less any adjustments and expenses incurred. It includes the following:

Social benefit payments include:

Other income includes:

Sex classification

The sex of the tax filer is determined from information on file with the CRA. Individuals who did not report a sex are included in the total.

Description of ITSA tables

Each table presents 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 Canada and also by province and territory. These tables are available in two formats: portable document format (PDF) and comma-separated values (CSV).

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.

PDF format (with headings)

CSV format (raw data, with single row header)

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.

PDF format (with headings)

CSV format (raw data, with single row header)

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