Individual Tax Statistics by Forward Sortation Area (FSA) − 2020 Edition (2018 tax year)

The 2019 edition of the FSA tables summarizes the most recent 2018 tax year assessment or reassessment information for:

One-time payments for the GST/HST credit and CCB in response to COVID-19

Individuals eligible for the GST/HST credit received a one-time additional payment in April 2020.

The maximum amounts increased as follows:

  • Base credit amount, along with the spouse/equivalent to spouse was increased from $290 to $580
  • Per child amount was increased from $153 to $306
  • Single supplement was increased from $153 to $306
  • Amount for the first eligible child of a single parent was increased from $290 to $580

Eligible individuals received up to $300 more per child with their CCB payment in May 2020.

Forward Sortation Area Statistics data

Geographic area

The Individual Tax Statistics by Forward Sortation Area (FSA) publication will present personal income tax data based on the first three digits of the postal codes otherwise known as forward sortation areas.

Note

The CRA uses the taxfiler's mailing address and postal code as it appears on the T1 Income Tax and Benefit Return to determine the forward sortation area, which is assigned when the return is assessed by the CRA.

Province codes

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

Forward Sortation Area

Canada Post defines a forward sortation area as the first three characters of a postal code representing a set of well-defined specific areas within a major geographic region, province or territory. The first character identifies the province or territory; the second character identifies whether the area is urban or rural; and the third character, in combination with the first two characters, identifies a more precise geographic district—a specific rural region, an entire medium-sized city or a section of a major metropolitan area.

Data source

Data were taken from income tax returns and related schedules filed by individuals for the 2018 tax year, for the following types of returns:

All other pertinent tax-free savings account (TFSA) information is obtained by the CRA through TFSA Information Declaration forms from the Financial Institutions.

Confidentiality procedures

To ensure the protection of taxfiler 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 2018 reported.

Employment income

Employment income includes:

Pension income

Pension income includes:

Note

Where the tax filer elected to split their pension income, the pension income of this edition was calculated without removing the deduction for elected split-income amount (line 210). This results in an overstatement of approximately 7% of the pension income amounts of this edition. 

Investment income

Investment income includes:

  

Note

It is possible to claim capital losses at line 127 for deceased taxfilers. 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. In other words, it is gross income, less any adjustments and expenses incurred. It includes the following:

Social benefit payments

Social benefit payments include:

Other income

Other income includes:

Age classification

The age of the taxfiler is determined from the reported year of birth on page 1 of the T1 Income Tax and Benefit Return. For individuals who did not report a year of birth, their age is imputed by the CRA for statistical completeness.

Gender classification

For those taxfilers for whom no gender code is available (e.g. Individual Tax Number), one is imputed for statistical completeness.

As of October 23, 2017, the CRA began accepting third gender identification information to align with Treasury Board policy of gender-based reporting. This information is not being published as insufficient data exists to release this data by forward sortation area.

TFSA items

Fair market value

Fair market value is usually the highest dollar value you can get for your asset in an open and unrestricted market and between a willing buyer and a willing seller who are knowledgeable, informed and acting independently of each other.

Contributions

The total of all contributions made by the holder to all their TFSAs at or before a particular time in the calendar year.

Withdrawals

The total of all withdrawals made in the calendar year from all of the holder's TFSAs, other than a qualifying transfer or a specified distribution, or the portion of the withdrawal that is more than the excess TFSA amount determined at that time.

GST/HST credit items

GST/HST credit recipients:

This is the number of recipients who received at least one GST/HST credit payment in the benefit year.

GST/HST credit payment amounts:

This is the net GST/HST credit issued to a recipient, taking adjustments into account.

Eligible recipient:

The recipient is a resident of Canada for income tax purposes in the month prior to and at the beginning of the month in which the GST/HST credit is issued, and meets at least one of the following eligibility criteria:

Number of dependent children:

This refers to the number of dependent children per recipient. Family sizes are determined as of the last issuance of the benefit year. A child must be under the age of 18 as of that date to be considered a dependent.

“Previously dependent children” represents recipients that have no dependent children as of the last issuance of the benefit year, but had at least one dependent child at some point during the benefit year. A recipient’s eligibility for a dependent child may have ended during the year for reasons such as: the child turned 18; they moved away; they got married; they died; they had a child of their own; or they experienced a change of custody.

Shared custody situations can result in two recipients claiming entitlement for the same child, and being counted separately in the tables. For further details on shared custody situations, please refer to: Shared custody.

CCB items

CCB recipients:

This is the number of recipients who received at least one CCB payment in the benefit year.

CCB payment amounts:

This is the net CCB payment issued to a recipient, taking adjustments into account.

Eligible recipient:

To be eligible for the CCB, you must meet all of the following conditions:

Number of dependent children:

Refers to the number of dependent children per recipient. Family sizes are determined as of the last issuance of the benefit year (June). A child must be under the age of 18 as of that date to be considered eligible.

“Children previously eligible” represents families that have no eligible dependent children as of the last issuance of the benefit year, but had at least one eligible child at some point during the benefit year. A child’s eligibility may have ended during the year for reasons such as: they turned 18; they moved away; they got married; they died; they had a child of their own; or they experienced a change of custody.

Shared custody situations can result in two recipients claiming entitlement for the same child, and being counted separately in the tables. For further details on shared custody situations, please refer to: Shared custody.

Description of FSA tables

Each table presents both the number of tax filers and the respective dollar amounts. All tables include statistics for all returns.

The FSA tables are available for all of Canada and also by province and territory. The 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)

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 1a: FSA for All Returns – 2018 tax year

Table 1b: FSA for All Returns, by Total Income – 2018 tax year

Table 1c: FSA for All Returns, Males – 2018 tax year

Table 1d: FSA for All Returns, Females – 2018 tax year

Table 1e: FSA for All Returns, by Source of Income – 2018 tax year

Table 2: FSA for All Returns, by Age – 2018 tax year

Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2018 tax year

Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2019 – 2020 benefit year (2018 tax year)

Table 5: FSA for All Returns for Canada Child Benefits – 2019 – 2020 benefit year (2018 tax year)

CSV format (raw data, with single row header)

Table 1a: FSA for All Returns – 2018 tax year

Table 1b: FSA for All Returns, by Total Income – 2018 tax year

Table 1c: FSA for All Returns, Males – 2018 tax year

Table 1d: FSA for All Returns, Females – 2018 tax year

Table 1e: FSA for All Returns, by Source of Income – 2018 tax year

Table 2: FSA for All Returns, by Age – 2018 tax year

Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2018 tax year

Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2019 – 2020 benefit year (2018 tax year)

Table 5: FSA for All Returns for Canada Child Benefits – 2019 – 2020 benefit year (2018 tax year)

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