Final Statistics Explanatory Notes

Previous editions of Final Statistics were based on a stratified random sample of individual tax returns. However, beginning with the 2011 edition, the Final Statistics present data based on the universe of all 2009 tax year returns filed and processed up to June 30, 2011. The most recent assessment is used in the compilation of the statistics. Thus, for returns that have been reassessed, the most current reassessed values are used in the tables.

The new reports contain Tables 1 to 5A.They use data from personal tax returns filed two years earlier. For example, the 2011 edition of the tables analyzes returns from the 2009 tax year, which generally had to be filed by the end of April 2010. The number of items in Tables 2-5A has been expanded and now present data for 102 items.

The CRA performed data quality analysis of the information presented in the 2011 Edition of the Final Taxation Statistics publication (for tax year 2009). When compared to previous published figures for tax year 2008, most variations identified could be explained by changes in legislation or economic conditions. In particular, there are significant fluctuations in various income and deduction items that reflect the economic downturn of 2008-2009. Additional variations also occurred as a result of definitional differences between the two source files used to create the tables. For example, the 2009 tax year tables now include late filed 2009 tax year returns and reassessed information. It should also be noted that changes to individual tax figures can occur due to Agency initiated or taxpayer requested reassessments. All counts and amounts in this publication can be subject to revision.

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 Tables 2 to 5A, and to the nearest million in Table 1. Totals may not add up due to rounding or suppression.

Data source

Data were taken from income returns and related schedules filed by individual for the 2009 tax year. Tax filers used the following types of returns for the 2009 tax year:

• T1 General
• T1 Special (condensed and simplified version of the General)
• T1S-A (for seniors)
• T1S-C, Credit and Benefit Return
• T1S-D, Credit and Benefit Return (for Indians registered, or eligible to be registered, under the Indian Act).