The Locality code statistics tables present personal income tax data based on geographic area.

The Canada Revenue Agency (CRA) locality code is a 10-digit code based on Statistics Canada's 2006 Standard Geographical Classification (SGC). The SGC identifies three levels of geographic areas: provinces and territories, census divisions, and census subdivisions. Census subdivisions (CSDs) are part of census divisions (CDs) which, in turn, form a province or territory (PR).

The SGC also identifies Census Metropolitan Areas (CMAs) and Census Agglomerations (CAs). CMAs and CAs are the main labour market areas of an urban area with a population of at least 100,000 (for CMA) or 10,000 (for CA).

The CRA 10-digit locality code is assigned when the tax returns are received by the Agency. The postal code and place name appearing on the return are used to assign the locality code. The 10-digit locality code is defined as follows:

• The first two digits represent the province or territory (PR)
• The next two digits represent the Census Division (CD)
• The next three digits represent the Census Subdivision (CSD)
• The final three digits represent the Census Metropolitan Area/Agglomeration (CMA)