Individual Tax Statistics by Area (ITSA) - 2021 Edition (2019 tax year)

The 2021 edition of the ITSA tables summarizes the most recent 2019 tax year assessment or reassessment information for returns assessed up to June 30, 2021.

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 2019 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

This is a table of tax service office (TSO) locations and their corresponding code value
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 / territory codes

This is a table of provinces and territories, their abbreviation, and corresponding code value
Province / Territory 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 2019 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

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 2019 are reported.

Employment income

Pension income

Investment income

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

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

Other income

Gender classification

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

As of October 23, 2017, the CRA began accepting third gender identification information to align with Treasury Board policy of gender-based reporting. The publication will adhere to the Treasury Board policy in future releases. This information is not being published as insufficient data exists to release this data by geographical area.

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)

Table 1 – ITSA for All Returns Filed – 2019 tax year

Table 2 – ITSA for All Returns, Males – 2019 tax year

Table 3 – ITSA for All Returns, Females – 2019 tax year

Table 4 – ITSA for All Returns, by Source of Income – 2019 tax year

CSV format (raw data, with single row header)

Table 1 – ITSA for All Returns Filed – 2019 tax year

Table 2 – Individual Tax Statistics by Area for All Returns, Males – 2019 tax year

Table 3 – Individual Tax Statistics by Area for All Returns, Females – 2019 tax year

Table 4 – Individual Tax Statistics by Area for All Returns, by Source of Income – 2019 tax year

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