Individual Tax Statistics by Tax Bracket 2020 Edition (2018 tax year)

The 2020 edition of Individual Tax Statistics by Tax Bracket presents basic counts and amounts of individual taxfiler information by tax bracket. These statistics are based on the 2018 tax year initial assessment data up to January 24, 2020.

Table of Contents

Individual Tax Statistics by Tax Bracket

Explanatory notes

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 million in all tables. Totals may not add up due to rounding or suppression

Data source

Data were taken from the individual income tax and benefit returns filed for the 2018 tax year. These statistics contain information from initial assessments up to the cut-off date of January 24, 2020. All of the statistics in this publication are subject to revision.

Classification variables

Age

The age of the taxfiler is gathered from the reported year of birth on page 1 of his or her individual 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.

Major source of income

Taxfilers do not report their type of work or occupation. The Canada Revenue Agency determines the classification based on the largest source of income reported on the taxfiler’s individual income tax and benefit return.

For example, if a taxfiler earned a salary but reported more income from investments, this taxfiler was classified as an investor, not as an employee.

Total income is made up of six major income classifications: paid employment, pension income, investment income, self-employment income, social benefit payments, and other income. The following list describes the six major income classifications:

Province or territory

Province or territory of residence refers to the province or territory in which the taxfiler resided on December 31, 2018, as indicated on his or her individual income tax and benefit return.

Gender

The gender of the taxfiler is gathered from information on file with the Canada Revenue Agency. As of October 23, 2017, the CRA began accepting third gender identification information to align with Treasury Board policy of gender-based reporting. For those taxfilers for whom no gender code is available, one is imputed for statistical completeness.

Tax bracket

The taxable income of an individual taxfiler is used to determine the respective tax bracket. As seen in the 2018 federal tax rate table below, individuals with higher taxable income are taxed at a higher rate: 

Federal income tax brackets
Taxable income Tax rate
$46,605 or less 15%
$46,605 to $93,208 20.5%
$93,208 to $144,489 26%
$144,489 to $205,842 29%
$205,842 or more 33%

Description of items

Total income

This is the amount reported on line 150 of the return, or the total of the previous income items (lines 101, 104 to 143, and 147).

Taxable income

 This is the amount reported on line 260 of the return.

Net federal tax

This is the amount reported on line 420 of the return.

Description of tables

Each table presents taxfiler information by province/territory and federal tax bracket for all returns, up to the cut-off date of January 24, 2020. The tables are available in two formats: portable document format (PDF) and comma-separated values (CSV).

Table 1

Table 1 presents the number of taxfilers for all Canada.

Table 2

This table presents taxable income for all Canada based on line 260 of the return.

Table 3

Table 3 presents net federal tax for all Canada based on line 420 of the return.

Tables 4

Table 4 presents the number of taxfilers by age group, tax bracket and province or territory. In addition, it provides information on non-residents and all Canada. There are fifteen age groups, beginning with taxfilers under 20 years of age, and ending with taxfilers aged 85 or over.

Table 5

This table presents information on the number of taxfilers by gender for all Canada.  

Table 6

This table presents information on the number of taxfilers by major source of income for all Canada. There are six major sources of income: paid employment, pension income, investment income, self-employment income, social benefit payments, and other income. Taxfilers with income of less than one dollar are grouped into the other income classification.

Tables in PDF format

Tables in CSV format

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