The Preliminary Statistics present data based on the universe of all 2010 tax year returns filed and processed up to September 13, 2011. This represents about 97% of the expected number of returns to be filed for the 2010 tax year. The initial assessment values are used to produce the tables. Any changes to the assessment as a result of Agency or taxpayer initiated reassessments are not included in the Preliminary Statistics.

These Preliminary Statistics contain Tables 1 to 5A. They use data from personal tax returns filed two years earlier. For example, the 2012 edition of the tables analyzes returns from the 2010 tax year, which generally had to be filed by the end of April 2011. The number of items in Tables 2-5A has been expanded and now present data for 111 items.

The CRA performed data quality analysis of the information presented in the 2012 Edition of the Preliminary Taxation Statistics publication (for tax year 2010). When compared to previous published figures for tax year 2009, 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 improved economic conditions in 2010 compared to 2009. 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 2010 tax year. Tax filers used the following types of returns for the 2010 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).