The 2025 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 2023 tax year initial assessment data up to February 3, 2025.

Table of Contents

• Explanatory notes
  • Confidentiality procedures
  • Data source
• Classification variables
  • Age
  • Income Classification
  • Province or territory
  • Gender
  • Tax bracket
• Description of items
  • Total income
  • Taxable income
  • Net federal tax
• Description of tables
  • Table 1
  • Table 2
  • Table 3
  • Table 4
  • Table 5
  • Table 6
• Data visualizations
• Tables in PDF format
• Tables in CSV format

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 2023 tax year. These statistics contain information from initial assessments up to the cut-off date of February 3, 2025. 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 the tax filer's 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.

Source of income classification

From this edition onwards, a new method is used to classify tax filers according to their source of income.

Tax filers do not report their type of work or occupation. These classification statistics are based on the source of income of a tax filer.

For example, if a tax filer earned an employment income as well as investment income, this tax filer will be counted in both categories of employment and investment income.

The following lists six income classifications the Canada Revenue Agency uses and describes the tax filers who make up each of them:

• Paid Employment income – tax filers employed by a business, institution, school, federal or provincial Crown corporation, or some form of government body
• Self-employment income – tax filers whose source of income is business income from self-employment
• Investment income – tax filers whose source of income is interest, taxable dividends from Canadian corporations, taxable capital gains, and other investment income
• Pension income– tax filers whose source of income is pension or split pension income
• Social benefits income – tax filers whose source of income is employment insurance, social assistance payments, universal child care benefits (UCCB), workers’ compensation benefits, and net federal supplements
• Other income – tax filers whose source of income is alimony, taxable amount of scholarships, fellowships, bursaries, and artists' project grants, registered retirement savings plan (RRSP) income, registered disability savings plan income, first home savings account (FHSA) income, or other unspecified income.

Province or territory

Province or territory of residence refers to the province or territory in which the tax filer resided on December 31, 2023, 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 tax filer is used to determine the respective tax bracket. As seen in the 2023 federal tax rate table below, individuals with higher taxable income are taxed at a higher rate:

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 31, 2025. 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

From this edition onwards, a new method is used to classify tax filers according to their source of income, please see Income Classification for more information.

This table presents information on the number of tax filers by source of income for all Canada. There are six sources of income: paid employment, pension income, investment income, self-employment income, social benefit payments, and other income.

Data visualizations

• Table 1: Individual Tax filers by Province or Territory and Tax Bracket
• Table 2: Taxable Income by Province or Territory and Tax Bracket
• Table 3: Net Federal Tax by Province or Territory and Tax Bracket

Tables in PDF format

• Table 1: Individual Tax filers by Province or Territory and Tax Bracket (PDF, 178 KB)
• Table 2: Taxable Income by Province or Territory and Tax Bracket (PDF, 158 KB)
• Table 3: Net Federal Tax by Province or Territory and Tax Bracket (PDF, 158 KB)
• Table 4: Individual Tax filers by Age Group, Tax Bracket, and Province or Territory (PDF, 209 KB)
• Table 5: Individual Tax filers by Gender, Province or Territory and Tax Bracket (PDF, 183 KB)
• Table 6: Individual Tax filers by Source of Income, Province or Territory and Tax Bracket (PDF, 186 KB)

Tables in CSV format

• Table 1: Individual Tax filers by Province or Territory and Tax Bracket (CS1, 2KB)
• Table 2: Taxable Income by Province or Territory and Tax Bracket (CSV, 2 KB)
• Table 3: Net Federal Tax by Province or Territory and Tax Bracket (CSV, 1 KB)
• Table 4: Individual Tax filers by Age Group, Tax Bracket, and Province or Territory (CSV, 13 KB)
• Table 5: Individual Tax filers by Gender, Province or Territory and Tax Bracket (CSV, 3 KB)
• Table 6: Individual Tax filers by Source of Income, Province or Territory and Tax Bracket (CSV, 5 KB)