Individual Tax Statistics by Tax Bracket 2023 Edition (2021 tax year)

The 2023 edition of Individual Tax Statistics by Tax Bracket presents basic counts and dollar amounts of individual tax filer information by tax bracket. These statistics are based on the 2021 tax year initial assessment data up to January 28, 2023.

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 2021 tax year. These statistics contain information from initial assessments up to the cut-off date of January 28, 2023. 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, 2021, 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 2021 federal tax rate table below, individuals with higher taxable income are taxed at a higher rate: 

Federal income tax brackets
Taxable income Tax rate
$49,020 or less 15%
$49,020 to $98,040 20.5%
$98,040 to $151,978 26%
$151,978 to $216,511 29%
$216,511 or more 33%

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 to11700,11900, 12000,12100 to 12500, 12600, 12700, 12800, 12900 to 13010, 13500, 13700, 13900, 14100, 14300, and 14700).

Description of items

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 28, 2022. 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.

Data visualizations

Tables in PDF format

Tables in CSV format

Page details

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