Individual Tax Statistics by Tax Bracket 2021 Edition (2019 tax year)

The 2021 edition of Individual Tax Statistics by Tax Bracket presents basic counts and amounts of individual tax filer information by tax bracket. These statistics are based on the 2019 tax year initial assessment data up to January 29, 2021.

Table of Contents

• Explanatory notes
  • Confidentiality procedures
  • Data source
• Classification variables
  • Age
  • Major source of income
  • Province or territory
  • Gender
  • Tax bracket
• Description of items
  • Total income
  • Taxable income
  • Net federal tax
• Description of tables
  • Table 1
  • Table 2
  • Table 3
  • Table 4
  • Table 5
  • Table 6
• Tables in PDF format
• Tables in CSV format

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 2019 tax year. These statistics contain information from initial assessments up to the cut-off date of January 29, 2021. 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:

• Paid employment income includes:
  • employment income (line 10100)
  • other employment income (line 10400)
• Pension income includes:
  • old age security pension (line 11300)
  • Canada Pension Plan or Quebec Pension Plan benefits (line 11400)
  • other pensions and superannuation (line 11500)
  • elected split-pension amount (line 11600)
• Investment income includes:
  • taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (line 12000)
  • interest and other investment income (line 12100)
  • net partnership income (line 12200)
  • net rental income (line 12600)
  • taxable capital gains (line 12700)
• Self-employment income includes:
  • net business income (line 13500)
  • net professional income (line 13700)
  • net commission income (line 13900)
  • net farming income (line 14100)
  • net fishing income (line 14300)
• Social benefit payments include:
  • universal child care benefit (line 11700)
  • employment insurance and other benefits (line 11900)
  • workers’ compensation benefits (line 14400)
  • social assistance payments (line 14500)
  • net federal supplement (line 14600)
• Other income includes:
  • registered disability savings plan income (line 12500)
  • support payments received (line 12800)
  • registered retirement savings plan income (line 12900)
  • other income (line 13000)

Province or territory

Province or territory of residence refers to the province or territory in which the taxfiler resided on December 31, 2019, as indicated on his or her individual income tax and benefit return.

Gender

The gender of the tax filer is gathered from information on file with the Canada Revenue Agency. 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.

Tax bracket

The taxable income of an individual taxfiler is used to determine the respective tax bracket. As seen in the 2019 federal tax rate table below, individuals with higher taxable income are taxed at a higher rate: 

Description of items

Total income

This is the amount reported on line 15000 of the return, or the total of the previous income items (lines 10100, 10400 to 11400, 11500 to 11700, 11900, 12000, 12100 to 12500, 12600, 12700, 12800, 12900 to 13010, 13500, 13700, 13900, 14100, 14300, and 14700).

Taxable income

 This is the amount reported on line 26000 of the return.

Net federal tax

This is the amount reported on line 42000 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 29, 2021. The tables are available in two formats: portable document format (PDF) and comma-separated values (CSV).

Table 1

Table 1 presents the number of tax filers for all Canada.

Table 2

This table presents taxable income for all Canada based on line 26000 of the return.

Table 3

Table 3 presents net federal tax for all Canada based on line 42000 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

• Table 1: Individual Tax filers by Province or Territory and Tax Bracket
• Table 2: Taxable Income by Province or Territory and Tax Bracket
• Table 3: Net Federal Tax by Province or Territory and Tax Bracket
• Table 4: Individual Tax filers by Age Group, Tax Bracket, and Province or Territory
• Table 5: Individual Tax filers by Gender, Province or Territory and Tax Bracket
• Table 6: Individual Tax filers by Major Source of Income, Province or Territory and Tax Bracket

Tables in CSV format

• Table 1: Individual Tax filers by Province or Territory and Tax Bracket
• Table 2: Taxable Income by Province or Territory and Tax Bracket
• Table 3: Net Federal Tax by Province or Territory and Tax Bracket
• Table 4: Individual Tax filers by Age Group, Tax Bracket, and Province or Territory
• Table 5: Individual Tax filers by Gender, Province or Territory and Tax Bracket
• Table 6: Individual Tax filers by Major Source of Income, Province or Territory and Tax Bracket