Individual Tax Statistics by Forward Sortation Area (FSA) − 2023 Edition (2021 tax year)

The 2023 edition of the FSA tables summarizes the most recent 2021 tax year assessment or reassessment information for:

• all returns (re)assessed up to June 30, 2023
• all individual tax-free savings account records and summary returns sent by financial institutions (issuers) up to January 15, 2023
• all information collected and processed for all individual recipients of the Goods and Services/Harmonized Sales Tax (GST/HST) credit for the 2022-2023 benefit year, covering the period of July 2022 to June 2023
• all information collected and processed for all individual recipients of the Canada Child Benefit (CCB) for the 2022-2023 benefit year, covering the period of July 2022 to June 2023

Forward Sortation Area Statistics data

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, where:

• the first character identifies the province or territory
• the second character identifies whether the area is urban or rural
• 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.

How the CRA determines the forward sortation area for a taxfiler

The CRA uses the taxfiler's mailing addresss and postal code as they appear on the T1 Income Tax and Benefit Return to determine the forward sortation area.  The forward sortation area is assigned when the return is assessed by the CRA.

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.

Province codes

Data source

Data were taken from income tax returns and related schedules filed by individuals for the 2021 tax year, for the following types of returns:

• T1 General Income Tax and Benefit Return
• T1S-D, Credit and Benefit Return (for Indians registered, or eligible to be registered, under the Indian Act).

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

Comparison

Comparison should be made with caution between the data in Table 3 and the data of the TFSA tables (https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/income-statistics-gst-hst-statistics/tax-free-savings-account-statistics.html).  Table 3 includes only account holders who meet all of these conditions:

1. filed a T1 tax return which was assessed by June 30, 2023
2. have a Canadian mailing address effective on Dec 31, 2021
3. have an active TFSA account (where active means having a non-zero value for at least one of market value, withdrawals or contributions)

The TFSA tables include data on all account-folders, regardless of whether or not they filed a T1 tax return, have a Canadian mailing address, or whether the account is active. 

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
• age classification
• gender classification
• provincial or territorial classification
• fair market value
• GST/HST credit items
• CCB items

Income classification

The income classes presented in the tables are based on the total income assessed. This corresponds to line 15000 of the return and includes:

• employment income
• pension income
• investment income
• self-employment income
• social benefit payments
• other income

It does 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

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 2021 are reported.

Employment income

Employment income includes:

• Employment income (box 14 on all T4 slips) ─ line 10100 of the return
  This is the amount, including commission income from line 10120 of the return, from T4 slips and is reported on line 10100 of the T1 Income Tax and Benefit Return.
• Other employment income ─ line 10400 of the return

Pension income

Pension income includes:

• Old Age Security pension ─ line 11300 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 11400 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 11500 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 11600 of the return
  This is the amount of pension income received from the spouse.  It comes from line 22 of the Form T1032 (Joint Election to Split Pension Income).  Due to a change in the methodology used to calculate pension income amounts, this edition of the publication should not be used in conjunction with editions prior to 2021 for the purposes of conducting time-series comparisons. The pension income in this edition was calculated by reducing amounts by the deduction for elected split-income amount (line 21000) that is already included in elected split-pension amount (line 11600).

Investment income

Investment income includes:

• Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations ─ line 12000 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 12100 of the return
  This includes interest, foreign interest, dividend income, etc.
• Net partnership income: limited or non-active partners only ─ line 12200 of the return
  This is the share of the net business income or loss from limited partnerships.
• Net rental income ─ line 12600 of the return
  This is rental income after expenses.
• Taxable capital gains ─ line 12700 of the return
  This amount represents 50% of the capital gains realized in 2021.  It is possible to claim capital losses at line 12700 for deceased taxfilers. However, these amounts are not included in the total income calculation at line 15000. They are deducted from the net income when calculating their taxable income at line 26000. Therefore, this item only represents positive values found at line 12700.

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:

• Net business income ─ line 13500 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 13700 of the return
  This is income only 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, the individual's income is included in employment income.
• Net commission income ─ line 13900 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 14100 of the return
  Self-employed farmers, including beekeepers and tree farmers, report their income on this line.
• Net fishing income ─ line 14300 of the return
  This is net income from self-employed people fishing as boat owners or crew members, or fishing from shore.

Social benefit payments

Social benefit payments include:

• Employment insurance and other benefits ─ line 11900 of the return
  These are benefits from the employment insurance plan (box 14 on the T4E slip).
• Workers' compensation benefits ─ line 14400 of the return
  This is the amount of compensation paid to an employee or surviving spouse or common-law partner in the event of the employee's injury, disability or death, 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 14500 of the return
  These are payments to beneficiaries or third parties based on a means, needs, or income test. They include payments for food, clothing and shelter. These payments are shown on a T5007, Statement of Benefits slip.
• Net federal supplement ─ line 14600 of the return
  This is the net amount of any allowance, allowance for the survivor, or Guaranteed Income Supplement received (box 21 of the T4A (OAS) slip).
• Universal Child Care Benefit - line 11700.  In 2016 this was replaced by the Canada Child Benefit, but UCCB continues to be paid retroactively. 

Other income

Other income includes:

• Registered disability savings plan income ─ line 12500 of the return
  This is income from a registered disability savings plan and is shown in box 28 of the T4A slip.
• Family support payments received ─ line 12800 of the return
  This is the taxable part of support payments received.
• RRSP income ─ line 12900 of the return
  This is income from a registered retirement savings plan.
• Other income ─ line 13000 of the return
  This includes the income reported on line 13000 of the return:
  • 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 – 2021 for more information)

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. .

Gender classification

The gender of the tax filer is gathered from information on file with the CRA. Gender is defined to be female, male, gender diverse, or unknown. Individuals whose gender is non-binary are represented in the gender diverse category. Tax filers for whom no gender code is available, for example, non-residents who applied for an Individual Tax Number, are counted in the “unknown” category. In this publication in order to maintain confidentiality at the FSA level, information is presented for female and male category only.  

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:

• is 19 years of age or older before the month in which the CRA issues a quarterly payment
• has (or previously had) a spouse or common-law partner
• is (or previously was) a parent and live (or previously lived) with their child

Number of dependent children for GST/HST credit:

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. 

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:

• You must live with the child, and the child must be under 18 years of age.
• You must be primarily responsible for the care and upbringing of the child.
• You must be a resident of Canada for tax purposes.
• You or your spouse or common-law partner must be:
  • a Canadian citizen
  • a permanent resident
  • a protected person
  • a temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month
  • an Indian within the meaning of the Indian Act, if you are not a Canadian citizen

Number of dependent children for CCB:

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. 

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)

• Table 1a: FSA for All Returns – 2021 tax year (PDF, 369KB)
• Table 1b: FSA for All Returns, by Total Income – 2021 tax year (PDF, 810KB)
• Table 1c: FSA for All Returns, Males – 2021 tax year (PDF, 794KB)
• Table 1d: FSA for All Returns, Females – 2021 tax year (PDF, 796KB)
• Table 1e: FSA for All Returns, by Source of Income – 2021 tax year (PDF, 582KB)
• Table 2: FSA for All Returns, by Age – 2021 tax year (PDF, 639KB)
• Table 3: Number of Holders of Tax-Free Savings Accounts by FSA – 2021 tax year  (PDF, 407KB)
• Table 4: Number of Recipients of the Goods and Services Tax Credit / Harmonized Sales Tax Credit by FSA – 2022/23 Benefit Year (2021 tax year, PDF, 87KB)
• Table 5: FSA for All Returns for Canada Child Benefits – 2022 – 2023 benefit year (2021 tax year, PDF, 503KB)

CSV format (raw data, with single row header)

• Table 1a: FSA for All Returns – 2021 tax year (CSV, 62KB)
• Table 1b: FSA for All Returns, by Total Income – 2021 tax year (CSV, 172KB)
• Table 1c: FSA for All Returns, Males – 2021 tax year  (CSV, 160KB)
• Table 1d: FSA for All Returns, Females – 2021 tax year  (CSV, 159KB)
• Table 1e: FSA for All Returns, by Source of Income – 2021 tax year  (CSV, 128KB)
• Table 2: FSA for All Returns, by Age – 2021 tax year  (CSV, 134KB)
• Table 3: Number of Holders of Tax-Free Savings Accounts by FSA – 2021 tax year (CSV, 72KB)
• Table 4: Number of Recipients of the Goods and Services Tax Credit / Harmonized Sales Tax Credit by FSA – 2022/23 Benefit Year (2021 tax year, CSV, 87KB)
• Table 5: FSA for All Returns for Canada Child Benefits – 2022 – 2023 benefit year (2021 tax year, CSV, 90KB)