The 2018 edition of the FEDS tables summarizes the most recent 2016 tax year assessment or reassessment information for:

• all returns (re)assessed up to June 30, 2018
• all individual tax-free savings account records and summary returns sent by financial institutions (issuers) up to January 15, 2018
• all information collected and processed for all individual recipients of the GST/HST credit for the 2017-2018 benefit year, covering the period of July 2017 to June 2018
• all information collected and processed for all individual recipients of the Child Care Benefit (CCB) for the 2017-2018 benefit year, covering the period of July 2017 to June 2018

Federal Electoral District Statistics data

Geographic area

The Federal Electoral District Statistics (FEDS) tables present personal income tax data based on geographic area as per the 2013 Representation Order, allocating Canada's active postal codes into 338 federal electoral districts, commonly referred to as ridings or constituencies.

Province Codes

Federal electoral district

Elections Canada defines a federal electoral district as any place or territorial area entitled to elect a Member of Parliament to serve in the House of Commons.

Federal electoral districts are constituencies that elect Members of Parliament to Canada's House of Commons. Provincial electoral districts often have names similar to their federal counterpart, but usually have different geographic boundaries.

Data source

Data were taken from income tax returns and related schedules filed by individuals for the 2016 tax year, for the following types of returns:

• T1 Income Tax and Benefit Return
• T1S-D, Credit and Benefit Return (for Indians registered, or eligible to be registered, under the Indian Act).

All other pertinent tax-free savings account (TFSA) information is obtained by the CRA through TFSA Information Declaration forms from the Financial Institutions.

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

Classification variables

The following variables are used in one or more of the tables in this publication:

• income classification
• age classification
• sex classification
• provincial or territorial classification
• fair market value
• GST/HST credit items
• CCB items

Income classification

The income classes presented in the tables are based on the total income assessed. This corresponds to line 150 of the return and includes:

• employment income
• pension income
• investment income
• self-employment income
• social benefit payments
• other income

It does not include non-taxable income from the following sources:

• any GST/HST credit or Canada child tax benefit payments, as well as those from related provincial or territorial programs
• child assistance payments and the supplement for children with disabilities paid by the province of Quebec
• compensation received from a province or territory for a victim of a criminal act or a motor vehicle accident
• lottery winnings
• most gifts and inheritances
• amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service
• most amounts received from a life insurance policy following someone's death
• most payments of the type commonly referred to as strike pay received from a union
• most amounts received from a tax-free savings account
  

Total income assessed

Total income assessed may differ from the true economic income presented in other publications because it does not include certain non-taxable income and it may include grossed-up income such as income from eligible dividends (which is the value plus 38%). 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 2016 are reported.

Employment income includes

• Employment income (box 14 on all T4 slips) ─ line 101 of the return
  This is the amount, including commission income from line 102 of the return, from T4 slips and is reported on line 101 of the T1 Income Tax and Benefit Return.
• Other employment income ─ line 104 of the return

Pension income includes

• Old Age Security pension ─ line 113 of the return
  This amount is a monthly benefit paid to people 65 years of age or over (box 18 of the T4A(OAS) slip).
• Canada Pension Plan or Quebec Pension Plan benefits ─ line 114 of the return
  This includes death and disability benefits, survivor benefits, and children's benefits received by a child of a deceased or disabled contributor (box 20 on the T4A(P) slip).
• Other pensions and superannuation ─ line 115 of the return
  This includes income from registered pension plans, registered retirement income funds, deferred profit-sharing plans, foreign pensions, etc.
• Elected split-pension amount ─ line 116 of the return
  This is the amount from line G of Form T1032, Joint Election to Split Pension Income.

Investment income includes

• Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations ─ line 120 of the return
  This is the total dividend value, plus a 38% gross-up for the eligible dividends and a 18% gross-up for other than eligible dividends.
• Interest and other investment income ─ line 121 of the return
  This includes interest, foreign interest, dividend income, etc.
• Net partnership income: limited or non-active partners only ─ line 122 of the return
  This is the share of the net business income or loss from limited partnerships.
• Net rental income ─ line 126 of the return
  This is rental income after expenses.
• Taxable capital gains ─ line 127 of the return
  This amount represents 50% of the capital gains realized in 2016.
  

Self-employment income

Presented here corresponds to net income. In other words, it is gross income, less any adjustments and expenses incurred. It includes the following:

• Net business income ─ line 135 of the return
  This is the income from businesses and partnerships. A business is an activity carried on with the intention to make a profit.
• Net professional income ─ line 137 of the return
  This is income only from independent practice, such as earnings by self-employed accountants, doctors, dentists and lawyers. However, when a professionally qualified person is employed by a company, government or institution, the individual's income is included in employment income.
• Net commission income ─ line 139 of the return
  This is net commission income for self-employed people, such as real estate agents, who are working in sales and earning commissions.
• Net farming income ─ line 141 of the return
  Self-employed farmers, including beekeepers and tree farmers, report their income on this line.
• Net fishing income ─ line 143 of the return
  This is net income from self-employed people fishing as boat owners or crew members, or fishing from shore.

Social benefit payments

Social benefit payments include:

• Universal child care benefit ─ line 117 of the return
  An eligible individual responsible for the care of a child is eligible to receive $160 per month for each qualified dependent under 6 years of age and $60 per month for each qualified dependent aged 6 through 17.
• Employment insurance and other benefits ─ line 119 of the return
  These are benefits from the employment insurance plan (box 14 on the T4E slip).
• Workers' compensation benefits ─ line 144 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 law of Canada or a province or territory. These amounts are shown on a T5007, Statement of Benefits slip.
• Social assistance payments ─ line 145 of the return
  These are payments to beneficiaries or third parties based on a means, needs, or income test. They include payments for food, clothing and shelter. These payments are shown on a T5007, Statement of Benefits slip.
• Net federal supplement ─ line 146 of the return
  This is the net amount of any allowance, allowance for the survivor, or Guaranteed Income Supplement received (box 21 of the T4A (OAS) slip).

Other income

Other income includes:

• Registered disability savings plan income ─ line 125 of the return
  This is income from a registered disability savings plan and is shown in box 28 of the T4A slip.
• Support payments received ─ line 128 of the return
  This is the taxable part of support payments received.
• RRSP income ─ line 129 of the return
  This is income from a registered retirement savings plan.
• Other income ─ line 130 of the return
  This includes the income reported on line 130 of the return:
  • scholarships, fellowships, bursaries and artists' project grants
  • apprenticeship incentive grant
  • apprenticeship completion grant
  • lump-sum payments from pensions and deferred profit-sharing plans when leaving a plan
  • retiring allowances (severance pay)
  • death benefits (other than Canada Pension Plan or Quebec Pension Plan death benefits)
  • other kinds of income (see the General Income Tax and Benefit Guide – 2016 for more information)

Age classification

The age of the taxfiler 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 imputed by the CRA for statistical completeness.

Sex classification

For those taxfilers for whom no sex code is available (e.g. Individual Tax Number), one is imputed for statistical completeness.

As of October 23, 2017, the CRA began accepting third gender identification information to align with Treasury Board policy of gender-based reporting. The publication will adhere to the Treasury Board policy in future releases.

Fair market value

Fair market value is usually the highest dollar value you can get for your asset in an open and unrestricted market and between a willing buyer and a willing seller who are knowledgeable, informed and acting independently of each other.

GST/HST credit items

GST/HST credit recipients

This is the number of recipients who received at least one GST/HST credit payment in the benefit year.

GST/HST credit payment amounts

This is the net GST/HST credit issued to a recipient, taking adjustments into account.

Eligible recipient

The recipient is a resident of Canada for income tax purposes in the month prior to and at the beginning of the month in which the GST/HST credit is issued, and meets at least one of the following eligibility criteria:

• is 19 years of age or older before the month in which the CRA issues a quarterly payment
• has (or previously had) a spouse or common-law partner
• is (or previously was) a parent and live (or previously lived) with their child

Number of dependent children

This refers to the number of dependent children per recipient. The children must be under 19 at the end of the tax year to be considered a qualified dependent.

Shared custody situations can result in two recipients claiming entitlement for the same child, and being counted separately in the tables. For further details on shared custody situations, please refer to Shared custody.

CCB items

CCB recipients

This is the number of recipients who received at least one CCB payment in the benefit year.

CCB payment amounts

This is the net CCB payment issued to a recipient, taking adjustments into account.

Eligible recipient

To be eligible for the CCB, you must meet all of the following conditions:

• You must live with the child, and the child must be under 18 years of age.
• You must be primarily responsible for the care and upbringing of the child.
• You must be a resident of Canada for tax purposes.
• You or your spouse or common-law partner must be:
  • a Canadian citizen
  • a permanent resident
  • a protected person
  • a temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month
  • an Indian within the meaning of the Indian Act, if you are not a Canadian citizen

Number of dependent children

This refers to the number of dependent children per recipient. Family sizes are determined as of the last issuance of the benefit year. A child must be under the age of 18 to be considered a qualified dependent.

“Children previously eligible” represents families that have no eligible dependent children as of the last issuance of the benefit year, but had at least one eligible child at some point during the benefit year. A child’s eligibility may have ended during the year for reasons such as: they turned 18; they moved away; they got married; they died; they had a child of their own; or they experienced a change of custody.

Shared custody situations can result in two recipients claiming entitlement for the same child, and being counted separately in the tables. For further details on shared custody situations, please refer to Shared Custody.