Selected T1 Statistics 2020 edition (for the 2019 tax year)

The Selected T1 Statistics publication presents data from the most recently assessed individual income tax and benefit returns. This 2020 edition is based on 100% of the returns up to the cut-off date of October 1, 2020. These statistics contain the most recent 2019 tax year assessments or reassessments up to the cut-off date. The purpose of this publication is to release preliminary T1 statistics close to the end of the filing season. For more complete information on T1 statistics, please refer to the T1 Final Statistics publication.

Table of contents

Explanatory notes

The 2020 edition of the Selected T1 Statistics presents data based on 2019 tax year returns filed and processed up to October 1, 2020. The most recent assessment is used to compile the statistics. As a result, for returns that have been reassessed, the most current reassessed values are used to prepare the tables.

All of the statistics in this publication are subject to revision.

The tables were produced in a “tidy” format. This standard makes data analysis easier for users of the data, making the datasets ideal for spreadsheet or analytics software. This structure facilitates analysis using software without the analyst having to re-organize the data. In this format, each variable appears in a single column and each observation forms a separate row.

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. Totals may not add up due to rounding or suppression.

Major changes for the 2019 tax year

The major changes for the 2019 tax year which pertain to this publication are listed below. For more details on these and other changes, see the “What’s new in 2019” section in the Federal Income Tax and Benefit Guide.

Enhanced Canada Pension Plan/Quebec Pension Plan – Starting in 2019, the Canada Pension Plan (CPP) and the Quebec Pension Plan (QPP) are being gradually enhanced.

Home Buyers’ Plan – The maximum amount you can withdraw from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan (HBP) increased from $25,000 to $35,000 for withdrawals made after March 19, 2019.

Major 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 15000 of the return and includes:

Total income assessed may differ from the true economic income presented in other publications because it does not include certain non-taxable income. It may, however, include grossed-up income such as income from eligible dividends, which is the amount of the dividends plus 38%.

See the detailed list of other forms of non-taxable incomes in the description for total income assessed.

Major source of income classification

Tax filers do not report their type of work or occupation. The major source of income is determined by the tax filer’s largest net source of income.

For example, if a tax filer earned a salary but received more net income from investments, this tax filer is classified as an investor, not as an employee.

The nine major income classifications which the Canada Revenue Agency (CRA) uses describe the majority of tax filers who make up each of them:

Age classification

The age of the tax filer 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 counted in the “unknown” category.

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.

Provincial or territorial classification

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

Description of items

Number of returns

Item 1: Total number of returns

This is the total number of returns.

Income items

Employment income

Item 2: Employment income (before deductions) – Line 10100 of the return

This is income from wages and salaries, commissions, bonuses, tips, gratuities, and honoraria. 

Item 3: Other employment income – Line 10400 of the return

This includes the following amounts:

Pension income

Item 4: Old Age Security (OAS) pension – Line 11300 of the return

This is a monthly benefit paid to people 65 years of age or older. It is from box 18 of the T4A(OAS) slip.

Item 5: CPP or QPP benefits – Line 11400 of the return

This is the amount of Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits (box 20 on the T4A(P) slip or box C on the RL-2 slip). This item also includes death and disability benefits, and child benefit, if received by a child of a deceased or disabled contributor.

Income from other sources

Item 6: 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 16% gross-up for the dividends other than eligible dividends. A dividend tax credit is also available.

Item 7: Interest and other investment income – Line 12100 of the return

This includes interest, foreign interest or dividend income.

Item 8: Net rental income – Line 12600 of the return

This is rental income after expenses.

Non-taxable income

Item 9: 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 laws of Canada or a province or territory. This amount is shown on a T5007, Statement of Benefits slip or a RL-5, Benefits and Indemnities slip.

Item 10: Social assistance payments – Line 14500 of the return

This is the payments to beneficiaries or third parties as reported on a T5007, Statement of Benefits slip or a RL-5, Benefits and Indemnities slip.

Total income assessed

Item 11: Total income assessed – Line 15000 of the return

This includes the amount reported on line 15000 of the return. It does not include non-taxable income from the following sources:

Note

The income earned on any of the above amounts (such as interest earned from the investment of lottery winnings) is taxable.

Some parts of total income assessed are in gross amounts, while others are in net amounts. For example, eligible dividend income is grossed up to represent 138% of such income. 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 2019 are reported.

Deduction items

Deductions from total income assessed

Item 12: Child care expenses – Line 21400 of the return

This is the child care expenses reported on line 21400 of the return.

Item 13: Net income – Line 23600 of the return

This is the result of subtracting the total deductions and social benefits repayment from total income assessed.

Deductions from net income

Item 14: Total deductions (from net income) – Line 25700 of the return

This is the total deductions to be applied against net income to calculate taxable income.

Item 15: Taxable income assessed – Line 26000 of the return

Federal Income Tax Brackets
Taxable income Tax
$47,630 or less 15%
$47,630 to $95,259 20.5% plus $7,145
$95,259 to $147,667 26% plus $16,908
$147,667 to $210,371 29% plus $30,535
Over $210,371 33% plus $48,719

Non-refundable tax credits

Tax filers can claim certain non-refundable tax credits in calculating taxes payable for a tax year. These credits reduce the amount of income tax a tax filer owes. If the total of these credits is more than the income tax the tax filer would otherwise owe for the year, the tax filer will not receive a refund for the difference.

Item 16: Canada Caregiver Amount - Lines 30425 and 30450 of the return

Caregiver amounts for spouse or common-law partner, or eligible dependant or other infirm dependants age 18 or older.

Item 17: Home buyers' amount – Line 31270 of the return

This is the amount that can be claimed for the purchase of a qualifying home if the tax filer or his or her spouse or common-law partner acquired a qualifying home and the tax filer did not live in another home owned by himself or herself or by his or her spouse or common-law partner in the year of acquisition or in any of the four preceding years (first-time home buyer). The maximum the tax filer can claim is $5,000.

Note

Taxfilers eligible for the disability amount or those buying the home for the benefit of a related person who is eligible for the disability amount do not need to be first-time home buyers to claim this amount.

Item 18: Total federal non-refundable tax credits – Line 35000 of Schedule 1 of the return

This is the sum of the federal non-refundable tax credits. It includes the tax credit on donations and gifts.

Tax payable

Item 19: Net federal tax – Line 42000 of the return

This also includes the sum of the working income tax benefit (WITB) advance payments received and the additional tax on registered education savings plan (RESP) accumulated income payments.

Item 20: Net provincial or territorial tax – Line 42800 of the return

See Form 428 to determine the provincial or territorial tax rates. For the Quebec tax rates, visit the Revenu Québec website.

Item 21: Total tax payable – Line 43500 of the return

This is the total of the amounts of net federal tax, Canada Pension Plan contributions payable on self-employment earnings, employment insurance premiums payable on self-employment and other eligible earnings, social benefits repayment, provincial or territorial tax payable, and the Yukon First Nations tax.

Table Descriptions

Table 1 is a general statement table which presents statistics by the province or territory of residence for all returns – non-taxable and taxable.

Tables 2 through 5 present statistics for income items, deductions, non-refundable tax credits, and tax payable by province or territory of residence. A detailed description of each item is in Description of items.

For more information on classification variables, see Major classification variables.

For each table, both the number of taxfilers and the respective dollar amounts are shown. In some cases, the total of the figures in the table may not match the total shown, either because of rounding or because of editing for confidentiality purposes. For an explanation of the confidentiality procedures, see Confidentiality procedures.

Table 1 – General Statement by province or territory of residence

This table classifies tax returns according to the province or territory of residence listed on the tax filer’s return and also for returns from outside Canada. The table begins with the province or territory in the first column followed by the item number and description in the following columns. Each item then has a respective number of tax filers and a dollar amount for the respective item. For details on the province of residence classification, see Provincial or territorial classification.

Table 2 – All returns by province or territory of residence and total income class

This table presents information based on the province or territory of residence and the total income assessed. The table begins with the province or territory in the first column, followed by the item number and description and then the income groupings beginning with $0 and under and ending with $250,000 and over. Each income grouping then has a respective number of tax filers and a dollar amount for the respective item. For details about the income groupings, see Income classification.

Table 3 – All returns by province or territory of residence and major source of income

This table presents information based on the province or territory of residence and the major source of income. It is based on a tax filer’s net income, which is categorized into nine broad major-source-of-income groups. Each source of income category then has a respective number of tax filers and a dollar amount for the respective item. For a description of the source of income groups, see Major source of income classification.

Table 4 – All returns by province or territory of residence and age

This table presents information based on the province or territory of residence and age. There are 15 age groups, beginning with the unknown age group for tax filers for whom we cannot determine the age, following by the under-20 age group and ending with the 80-and-over age group. Each age group then has a respective number of tax filers and a dollar amount for the respective item. For details on the age classification, see Age classification.

Table 5 – All returns by province or territory of residence and gender

This table presents information based on the province or territory of residence and gender. There are four gender categories: female, male, gender diverse and unknown. Each gender then has a respective number of tax filers and a dollar amount for the respective item. For details on the age classification, see Gender classification.

Tables in CSV format

The following tables are in available comma-separated value (CSV) format. In other words, the fields are separated by a comma.

The tables were produced in a “tidy” format. This standard makes data analysis easier for users of the data, making the datasets ideal for spreadsheet or analytics software. This structure facilitates analysis using software without the analyst having to re-organize the data. In this format, each variable appears in a single column and each observation forms a separate row.

Please refer to the explanatory notes for information about these tables

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