This publication provides statistics based on a linkage of data of Canada Revenue Agency (CRA) data and Statistics Canada’s 2021 Census data on the participation of specific hard-to-reach, or vulnerable, populations in the tax and benefit systems, including Indigenous Peoples, youth, seniors, newcomers to Canada, housing insecure individuals, and persons with disabilities.

Context

The Canada Revenue Agency (CRA), in collaboration with Statistics Canada (StatCan) and Employment and Social Development Canada (ESDC), conducted a series of studies to analyze specific hard-to-reach populations, also referred to as vulnerable populations. The results were used by the CRA to refine its strategies and program activities to better reach and serve these populations, with the aim of increasing their access to benefits.

Scope of the studies

Six groups, in which individuals often have modest incomes and face barriers to receiving benefits, were identified and analyzed: Indigenous Peoples, youth, seniors, newcomers to Canada, housing insecure individuals, and persons with disabilities. For details on how these groups were defined and identified, please refer to: Hard-to-reach populations classification.

For the 2020 tax year, the CRA evaluated the percentage of individuals who were found in both the 2021 Census and the individual tax data sets, looking at people who had filed their T1 return among those who had received tax slips (for example, T4, T5007, T2202)​​ as of December 31, 2021. The results are available both for the population aged 18 years and over and for the population aged 15 years and over.

The CRA studied two populations: one aged 18 and over, and the other aged 15 and over. The adult population aged 18 years and over was analyzed, as many individuals under the age of 18 are often not required to file taxes due to low income and few meet the eligibility criteria for benefits and credits. An additional analysis was carried out for persons aged 15 and over, to align with departmental results indicators and measures used in the international community. However, the rates calculated for those aged 15 and over are lower, as many of them are not required to file their taxes due to their low incomes.

Benefit participation was also estimated for the Canada Child Benefit, the Canada Workers Benefit, and the Guaranteed Income Supplement.

Purpose

The studies were developed specifically to: ​

• Estimate the number of non-filers among the hard-to-reach populations who do not have access to certain benefits or credits because they do not file taxes
• Identify their sociodemographic and geographic characteristics

Government programs, such as the Canada Child Benefit, the Canada Workers Benefit and the Guaranteed Income Supplement, require eligible individuals to file their taxes on a yearly basis to access benefits and credits to which they may be entitled. By estimating the hard-to-reach tax filing rates and by identifying their characteristics, the findings can be used by the CRA to help improve its services and facilitate access to benefits and credits.

It is important to note that these rates were calculated specifically for the purpose of improving the CRA’s understanding of the hard-to-reach populations, and that they should not be used to measure the participation of the Canadian population in the tax system. When faced with data limitations from the Census to identify certain populations, a proxy or substitute data were used. For details about the hard-to-reach populations’ definitions and the studies’ limitations, please refer to Classification variables, and Limitations.

How the CRA is leveraging the results

The results of these studies have deepened the CRA’s knowledge about the hard-to-reach populations’ demographics and geographic areas to consider for outreach activities, service improvements, future marketing, social media, and communications campaigns. The studies validated existing strategies for outreach programs and, in turn, influenced how to better measure the effectiveness of these activities.

While they represent a point in time, the information is and will continue to be used in conjunction with other studies, reports and surveys to provide the best understanding of hard-to-reach populations for CRA service delivery.

Key findings

The studies helped to identify the characteristics of hard-to-reach populations with low tax filing rates and high numbers of non-filers, which, in turn, helps to better understand these populations and improve service delivery. The findings below are based on the adult population aged 18 years and over. For detailed results, definitions of the terms, populations of interest, and variables, please refer to: Description of tables, Description of terms, Classification variables, and Data tables.

Tax filing rates of the hard-to-reach populations

The following are some of the findings related to the tax filing rates of hard-to-reach populations aged 18 years and over:

• Indigenous Peoples (85.7%), youth (86.7%), and housing insecure individuals (86.8%) have lower filing rates than the general population (92.0%), with the lowest rates among Indigenous Peoples
• Persons with disabilities (91.7%) and newcomers (91.4%) have tax filing rates similar to the general population
• Seniors (97.0%) have the highest tax filing rate

Characteristics of non-filers in both the hard-to-reach and general populations in Canada

The following are some of the findings related to the characteristics of non-filers in both the hard-to-reach and general populations in Canada aged 18 years and over:

• Younger age groups (18 to 29 or 15 to 29 years-old) are less likely to file a tax return; however, their tax filing rate increases with age
• Men+ (90.6%) are less likely to file than women+ (93.3%), and the gap is wider among housing insecure individuals (men+: 82.7%; women+: 90.0%) and Indigenous Peoples (men+: 82.4%; women+: 88.7%)
• Single people who have never been married (85.8%) are less likely to file a tax return than those who are married (95.1%)
• Ontario (1,000,230) and British Columbia (347,705) have the highest number of non-filers, while Nunavut (84.4%), Northwest Territories (86.2%) and Yukon (86.7%) have the lowest tax filing rates in Canada
• Persons who report English as their first official language (91.0%) have a lower tax filing rate than persons who report French as their first official language (95.5%)
• Except for seniors and housing insecure individuals, hard-to-reach populations with lower levels of education (high school level or less) are more likely to have lower tax filing rates
• Except for Indigenous Peoples (36.3%), most non-filers are concentrated in large urban population centres, especially among newcomers (88.7%) and housing insecure individuals (73.8%), compared to the general population (65.6%)

Characteristics specific to the hard-to-reach populations

The following are some of the findings related to the specific characteristics of hard-to-reach populations aged 18 years and over:

• Hard-to-reach individuals and families have lower median after-tax income than the general population
• Lone-parent families across the hard-to-reach segments have lower after-tax income than lone-parent families in the general population
• The hard-to-reach populations studied are more likely to have government transfers, such as benefits and pension, as their major source of income than the general population (19,9%)
• Housing insecure families (85.8%), newcomer families (84.1%), youth families (79.6%), and senior families (67.3%) with at least one child under the age of 18 have lower Canada Child Benefit participation rates than Canadian families overall (88.9%)
• Housing insecure individuals (11.9%), youth (9.4%), Indigenous Peoples (7.4%), and newcomers (6.5%) are more likely to receive the Canada Worker Benefit than the general population (3.9%)
• Except for seniors (2.7%) and families with a person with a disability (4.7%), hard-to-reach populations (housing insecure families: 46.8%; newcomer families: 12.3%; youth families: 9.5%; Indigenous families: 6.2%) are more likely to live in poverty than the general population (4.7%)

Characteristics specific to each segment of the hard-to-reach population

Indigenous Peoples

The following are some of the findings related to the specific characteristics of Indigenous Peoples aged 18 years and over:

• Indigenous Peoples (85.7%) have the lowest filing rate of the hard-to-reach populations aged 18 and over
• Indigenous men+ (82.4%) have lower filing rates than Indigenous women+ (88.7%)
• Indigenous Peoples working in accommodation and food services (81.6%) and construction (81.6%) have lower tax filing rates than those working in other employment sectors
• First Nations (83.5%) have a lower tax filing rate than other Indigenous identities
• Indigenous Peoples living on reserve (78.8%) have lower tax filing rates than those living off reserve (86.9%)
• About half of Indigenous individuals aged 65 years and over (49.8%) received the Guaranteed Income Supplement, and they are the second most likely segment to receive this benefit, after housing insecure seniors (76.0%)

Youth

The following are some of the findings related to the specific characteristics of youth aged 18 years and to 29:

• Lower tax filing rates are observed in all segments among the younger individuals aged between 18 to 29 compared to those aged 30 to 64
  • Many young individuals are not required to file because of their low income, but they may be missing out on certain benefits to which they may be entitled
• Youth who do not speak English or French (75.5%) have the lowest filing rates of all segments and language profiles
• Youth working in accommodation and food services (85.3%) have a lower tax filing rate than those working in other employment sectors
• Visible minorities in the youth segment (83.5%) are less likely to file than non-visible minority youth (88.4%)
  • In terms of volume among visible minority youth, South Asian (87,915), Black (56,350), and Chinese (46,660) have the highest number of non-filers

Newcomers to Canada

The following are some of the findings related to the specific characteristics of newcomers to Canada aged 18 years and over:

• Newcomers aged 65 years-old and over (84.0%) have a lower filing rate than all Canadian seniors (97.0%)
• Economic immigrants (93.0%) and refugees (91.7%) are more likely to file than the other immigrant classes
• Newcomers working in arts, entertainment and recreation (89.8%) have a lower tax filing rate than those working in other employment sectors
• Nearly half of non-filing newcomers (48.0%) have a bachelor's degree or higher education level
• Nearly 9 out of 10 non-filing newcomers (88.7%) live in large urban population centres

Seniors

The following are some of the findings related to the specific characteristics of seniors in the analysis of the population aged 18 years and over:

• Very high filing rates​ are observed among individuals 65 years and over in hard-to-reach segments (seniors: 97.0%; persons with disabilities: 96.7%; Indigenous Peoples: 95.3%; housing insecure individuals: 95.0%), except for newcomers (84.0%)
• Among all hard-to-reach population segments, seniors (975,715) have the largest number of families relying on government transfers (for example, pension) as a major source of income
• Seniors working in information and cultural industries (94.1%) have a lower tax filing rate than those working in other employment sectors
• Senior families with at least one child under 18 years-old (67.3%) have the lowest Canada Child Benefit participation rate of all segments

Housing insecure individuals

The following are some of the findings related to the specific characteristics of housing insecure individuals to Canada aged 18 years and over:

• Housing insecure men+ (82.7%) have a lower filing rate than women+ (90.0%) in this group
• Housing insecure individuals have the lowest median after-tax income​, at both the individual and family levels, of all the hard-to-reach populations
• A high rate of poverty is observed among housing insecure families, with nearly half (46.8%) living in poverty, almost 10 times the rate of the Canadian population (4.7%)
• More than two-thirds (68.1%) of housing insecure families rely on government transfers as their major source of income
• This group has the highest participation in the Canada Workers Benefit (11.9%) and the Guaranteed Income Supplement (76.0%)
• Housing insecure individuals working in mining, quarrying and oil and gas extraction (74.0%) have lower tax filing rates than those working in other employment sectors

Persons with disabilities

The following are some of the findings related to the specific characteristics of persons with disabilities aged 18 years and over:

• A large number of non-filers (922,215) are observed among persons with disabilities, with more than half of the non-filers (55.5%) reporting emotional, psychological, or mental health conditions
• Families with a person with disabilities (with at least one child under the age of 18) have the highest Canada Child Benefit participation rate (90.6%) among the hard-to-reach groups studied
• About 1 in 4 families with a person with disabilities (23.9%) report government transfers as their major source of income
• Persons with disabilities working in construction (86.7%) have lower tax filing rates than those working in other employment sectors
• Persons with disabilities (3.7%) have a low rate of participation in the Canada Workers Benefit
  • This group has the second lowest participation rate among hard-to-reach segments, after seniors (0.4%)

It is important to note that a proxy or substitute data were used to identify ‘persons with disabilities,’ given the limited data available in the Census and in CRA tax data. For more details, please refer to the Limitations regarding persons with disabilities in the explanatory notes.

Comparison between populations aged 15 years and over and aged 18 years and over

The analysis shows that:

• The tax filing rate for youth increases by nearly 12 percentage points when 15- to 17-year-olds are excluded, rising from 74.9% to 86.7%
• When 15- to 17-year-olds are included, youth (74.9%) have the lowest tax filing rate among hard-to-reach populations; when they are excluded, Indigenous Peoples (85.7%) have the lowest tax filing rate
• The tax filing rate of women+ (93.3%) is higher than that of men+ (90.6%); compared to women+ 15 years and over (90.7%) and men+ 15 years and over (87.7%), the gap is virtually unchanged
• Except for youth and Indigenous Peoples, the increase in education levels translates into a less significant increase in the tax filing rate for the population aged 18 and over compared to the population aged 15 and over.

Explanatory notes

Confidentiality

To ensure the protection of taxpayer information, data have been suppressed, where necessary, to prevent direct or residual disclosure of identifiable data. Consequently, data for geographic areas with a population below a certain threshold are not published. In addition, all counts have undergone random rounding. This reduces the possibility of identifying individuals in the tabulations. Totals may not add up due to rounding or suppression.

Data sources

The statistical tables in this report reflect linkages between the following datasets:

• CRA individual tax datasets:
• 2020 T1-Income Tax and Benefit Return
• 2020 Tax slips issued by employers (for example, T4), financial institutions (for example, T3, T4A, T4RIF, T4RSP, T5) and administrators of various government programs (for example, T4A(P), T4A(OAS), T4E, T5007)
• 2020 T2202-Tuition and Enrolment Certificate
• 2020 T5007-Statement of Benefits
• StatCan’s 2021 Census of Population

For additional information on how these linkages, please refer to Statistics Canada’s Income Reference Guide, Census of Population, 2021.

Comparability

Different methodologies, at different points in time, create different results. Any comparisons over time should be made with caution.

Tax filing rates in this research should not be compared to the CRA’s Departmental Results Framework Indicators because they use a different timeframe, different data sources, and only consider those who filed a T1 tax return.

Limitations

Since data in the statistical tables of this report are based on linkages between CRA’s individual tax data in 2020 and StatCan’s 2021 Census of Population, the estimates therefore exclude people who:

• did not participate in the 2021 Census
• do not participate in the tax system
• have made mistakes when filling out the 2021 Census and/or CRA tax forms

Identifying specific individuals not in receipt of benefits is a challenge. Data on some population segments, particularly those who have not interacted with government, is incomplete and in some cases does not exist.

In addition, tax filing rates in this report do not consider the impact of late filing and compliance activities beyond December 31, 2021.

Since personal identifiers such as the name, date of birth, sex, and address, were used to create the linkages, the volume of the linked population depends on the quality of personal information collected in the Census. There is a possibility of overlap between CRA records not linked to the Census and Census records not linked to the CRA datasets. While it is the best proxy for estimating the tax filing rates of hard-to-reach populations, these linkage rate studies should not be used solely as a proxy for estimating the total number of non-filers in Canada.

Persons with disabilities

Given limited data available in the Census and in CRA tax data, a proxy, or substitute data, were used to identify ‘persons with disabilities.’ In this study, ‘persons with disabilities’ refer to individuals who, in the 2021 Census, answered 'sometimes,' 'often,' or 'always’ to having difficulties performing certain activities of daily living, including those who may have a long-term physical, cognitive, mental or other health condition. ​These people do not necessarily meet the requirements to be eligible for the Disability Tax Credit (DTC). It is important to note that there is likely a large number of 'false positives,' meaning that a respondent may report difficulties doing certain activities on the Census but may not have a disability according to specific criteria. However, this proxy was used as a first step in identifying people who are likely to have a disability. This information has helped the CRA understand the types of disabilities that non-filing hard-to-reach or vulnerable people may have, and informed outreach and communication activities. For more detail about the ‘persons with disabilities’ segment, please refer to Persons with disabilities classification.

Description of tables

All tables in this report refer to ‘population linked’ as Canadian residents who were found and matched in both the 2021 Census and individual tax datasets. Results are available for the population aged 18 and over, as well as for the population aged 15 and over. For details about the linked population, please refer to Population linked term.

Table 1: Hard-to-reach populations’ tax filing and benefit participation rates by province or territory of residence

This table shows tax filing and benefit participation rates for Canadian residents and six hard-to-reach populations based on the province or territory of residence from the 2021 Census. The results are available for both the population aged 18 and over, and aged 15 and over. The number of individuals linked to the Census and CRA tax data, the number of tax filers, and the number of non-filers are provided for Canada as a whole and for each of the provinces and territories. The participation rates and total amounts received for all families or individuals for the Canada Child Benefit, the Canada Workers Benefit, and the Guaranteed Income Supplement are also provided. For details on the province of residence classification, please refer to: Provincial or territorial classification. For details on the tax filing and benefits participation rates, please refer to: Tax filing rate term, Canada Child Benefit term, Canada Workers Benefit term, or the Guaranteed Income Supplement term.

Table 2: Hard-to-reach populations’ tax filing and benefit participation rates by census metropolitan areas and census agglomerations

This table shows tax filing and benefit participation rates for Canadian residents and six hard-to-reach populations based on the census metropolitan areas and census agglomeration from the 2021 Census. The results are available for both the population aged 18 and over, and aged 15 and over. The number of individuals linked to the Census and CRA tax data, the number of tax filers, and the number of non-filers are provided for Canada as a whole and for each of the census metropolitan areas or census agglomeration. The participation rates and total amounts received for all families or individuals for the Canada Child Benefit, the Canada Workers Benefit, and the Guaranteed Income Supplement are also provided. For details on the census metropolitan areas and census agglomeration, please refer to: census metropolitan areas and census agglomeration. For details on the tax filing and benefits participation rates, please refer to: Tax filing rate term, Canada Child Benefit term, Canada Workers Benefit term, or the Guaranteed Income Supplement term.

Table 3: Hard-to-reach populations’ tax filing rates by age group

This table shows tax filing rates, as well as the number of individuals linked to the 2021 Census and CRA tax data, the number of tax filers, and the number of non-filers, for Canadian residents and for six hard-to-reach populations, by age groups. The results are available for both the population aged 18 and over, and aged 15 and over. For population aged 18 years and over, the results are broken down by the following age groups: 18 to 29 years, 30 to 64 years, 65 years and over. For the population aged 15 years and over, the results are broken down by the following age groups: 15 to 29 years, 30 to 64 years, 65 years and over. For details on the age groups, please refer to: Age group classification.

Table 4: Hard-to-reach populations’ tax filing rates by gender

This table shows tax filing rates, as well as the number of individuals linked to the 2021 Census and CRA tax data, the number of tax filers, and the number of non-filers, for Canadian residents, and for six hard-to-reach populations by gender: Men+, Women+. The results are available for both the population aged 18 and over, and aged 15 and over. For details on gender, please refer to: Gender classification.

Table 5: Hard-to-reach populations’ tax filing rates by education level

This table shows tax filing rates, as well as the number of individuals linked to the 2021 Census and CRA tax data, the number of tax filers, and the number of non-filers, for Canadian residents, and for six hard-to-reach populations by education level. The results are available for both the population aged 18 and over, and aged 15 and over. For details on education level, please refer to: Education level classification.

Table 6: Hard-to-reach populations’ tax filing rates by marital status

This table shows tax filing rates, as well as the number of individuals linked to the 2021 Census and CRA tax data, the number of tax filers, and the number of non-filers, for Canadian residents, and for six hard-to-reach populations by marital status. The results are available for both the population aged 18 and over, and aged 15 and over. For details on marital status, please refer to: Marital status classification.

Table 7: Hard-to-reach populations’ tax filing rates by first official language

This table shows tax filing rates, as well as the number of individuals linked to the 2021 Census and CRA tax data, the number of tax filers, and the number of non-filers, for Canadian residents, and for six hard-to-reach populations by first official language. The results are available for both the population aged 18 and over, and aged 15 and over. For details on official languages, please refer to: First official language classification.

Table 8: Hard-to-reach populations’ tax filing rates by employment sector

This table shows tax filing rates, as well as the number of individuals linked to the 2021 Census and CRA tax data, the number of tax filers, and the number of non-filers, for Canadian residents, and for six hard-to-reach populations by employment sector. The results are available for both the population aged 18 and over, and aged 15 and over. For details on employment sectors, please refer to: Employment sector classification.

Table 9: Hard-to-reach populations’ tax filing rates by visible minority status

This table shows tax filing rates, as well as the number of individuals linked to the 2021 Census and CRA tax data, the number of tax filers, and the number of non-filers, for Canadian residents, and for six hard-to-reach populations by visible minority status. The results are available for both the population aged 18 and over, and aged 15 and over. For details on visible minority status, please refer to: Visible minority classification.

Table 10: Hard-to-reach populations’ tax filing rates by visible minority group

This table shows tax filing rates, as well as the number of individuals linked to the 2021 Census and CRA tax data, the number of tax filers, and the number of non-filers, for Canadian residents, and for six hard-to-reach populations by visible minority group. The results are available for both the population aged 18 and over, and aged 15 and over. For details on visible minority groups, please refer to: Visible minority classification.

Table 11: Hard-to-reach populations’ tax filing rates by population centre indicator

This table shows tax filing rates, as well as the number of individuals linked to the 2021 Census and CRA tax data, the number of tax filers, and the number of non-filers, for Canadian residents, and for six hard-to-reach populations by population centre. The results are available for both the population aged 18 and over, and aged 15 and over. For details on visible minority groups, please refer to: Population centre classification.

Table 12: Hard-to-reach populations by major income source

This table shows the percentage of families, with at least one parent aged 18 years or over, linked to the 2021 Census and CRA tax data, who rely on government transfers as their primary source of income, for Canadian residents, and for six hard-to-reach populations. The results are also available for families with at least one parent aged 15 and over. For details on government transfers, please refer to: Major income source classification.

Table 13: Hard-to-reach populations by poverty rate

This table shows the proportion of families, with at least one parent aged 18 years or over, linked to the 2021 Census and CRA tax data who live in poverty. The results are also available for families with at least one parent aged 15 and over. For details on the poverty rate, please refer to: Poverty classification.

Table 14: Hard-to-reach populations by after-tax income

This table shows the after-tax income of individual tax filers and non-filers for the 2020 tax year by the 25th, 50th (median), and 75th percentiles, for Canadian residents, and for six hard-to-reach populations. The results are available for both the population aged 18 and over, and aged 15 and over. For details on the after-tax income, please refer to: After-tax income classification.

Table 15: Hard-to-reach populations by family after-tax income

This table shows the after-tax income for the 2020 tax year of tax filing families, with at least one parent aged 18 years or over, by the 25th, 50th (median), and 75th percentiles, for Canadian residents, and for six hard-to-reach populations. The results are also available for families with at least one parent aged 15 and over. For details on the after-tax income, please refer to: After-tax income classification.

Table 16: Newcomers to Canada’s tax filing rates by admission category

This table shows both the tax filing rates for the 2020 tax year of newcomers to Canada, and the proportion of non-tax-filing newcomers by admission category. The results are available for both the population aged 18 and over, and aged 15 and over. For details on the definition of newcomers and their admission category, please refer to: Newcomers classification.

Table 17: Indigenous Peoples’ tax filing rates by Indigenous identity

This table shows the tax filing rates for the 2020 tax year of Indigenous Peoples, by Indigenous identity. The results are available for both the population aged 18 and over, and aged 15 and over. For details on the definition of Indigenous Peoples and the Indigenous identity, please refer to: Indigenous Peoples classification.

Table 18: Indigenous Peoples’ tax filing rates by residence on reserve or off reserve

This table shows the tax filing rates for the 2020 tax year of Indigenous Peoples by residence on reserve or off reserve. The results are available for both the population aged 18 and over, and aged 15 and over. For details on the definition of Indigenous Peoples and on-or-off reserve, please refer to: Indigenous Peoples classification.

Table 19: Persons with disabilities’ tax filing rates by difficulty performing certain activities of daily living

This table shows the tax filing rate for the 2020 tax year of persons with disabilities by difficulty performing certain activities of daily living. The results are available for both the population aged 18 and over, and aged 15 and over. For details about the definition of ‘persons with disabilities’ and the ‘activities of daily living,’ please refer to: Persons with disabilities classification.

Description of terms

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

• Population linked (or linked population)
• Tax filing:
  • Filers
  • Non-filers
• Canada Child Benefit
• Canada Workers Benefit
• Guaranteed Income Supplement
• Census family:
  • Couple family with child(ren)
  • Couple family without child(ren)
  • Lone-parent family with child(ren)

Population linked

All tables in this report refer to ‘population linked’ as Canadian residents who were found and matched in both the 2021 Census and individual tax datasets. Results are available for the population aged 18 and over, as well as for the population aged 15 and over. Individual tax data for the 2020 tax year was linked with the 2021 Census data using common and personal identifiers such as date of birth and address.

Tax filing rate

Tables in this report refer to the ‘tax filing rate’ as the percentage of individuals found in both the 2021 Census and individual tax datasets who filed their T1 Income Tax returns among those who received tax slips (for example, T4, T5007, T2202) in 2020. Results are available for the population aged 18 and over, as well as for the population aged 15 and over.

Filers

‘Filers’ refer to linked individuals who also filed a T1 Income Tax return for the 2020 tax year.​

Non-filers

‘Non-filers’ refer to linked individuals for whom only information from tax slips and CRA-administered government programs were available.

Canada Child Benefit

Certain tables in this report refer to the Canada Child Benefit as the tax-free monthly payment made to eligible families to help with the cost of raising children under 18 years of age.

Canada Workers Benefit

Certain tables in this report refer to the Canada Workers Benefit as the refundable tax credits received under the Canada Workers Benefit program for the reference period. These benefits vary by provinces and territories and are intended to provide tax relief for eligible low-income individuals and families who are in the workforce. It also includes the Canada Workers Benefit disability supplement for qualified individuals.

For the 2021 Census, the reference period for income data is the calendar year 2020.

Guaranteed Income Supplement

Tables in this report refer to the Guaranteed Income Supplement as the payment to persons aged 65 years and over by the federal government during the reference period. For the 2021 Census, the reference period for income data is the calendar year 2020.

For the 2021 Census, this included the one-time payment issued in 2020 aimed at providing income support for seniors due to the COVID19 pandemic. Seniors eligible for the Guaranteed Income Supplement received $200.

Census family

Tables in this report refer to Census ‘family’ as a married couple and the children, if any, of either and/or both spouses; a couple living in common law, and the children, if any, of either and/or both partners; or a parent of any marital status in a one-parent family with at least one child living in the same dwelling and that child or those children. All members of a particular Census family live in the same dwelling. Children may be biological or adopted children regardless of their age or marital status as long as they live in the dwelling and do not have their own married spouse, common-law partner or child living in the dwelling. Grandchildren living with their grandparent(s) but with no parents present also constitute a Census family.

Couple family with child(ren)

In Table 15, ‘couple family with children’ refers to a Census family that contains a married couple or a couple living in common law and at least one child.

Couple family without child(ren)

In Table 15, ’couple family without child(ren)’ is a family where the reference person has a married spouse or common-law partner in the family, and no children.

Lone-parent family with child(ren)

In Table 15, ‘lone-parent family with child(ren)’ refers to families containing only one parent and at least one child.

Major classification variables

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

• Canadian residents
• Hard-to-reach populations
• Indigenous Peoples
• Youth
• Seniors
• Newcomers to Canada
• Housing insecure individuals
• Persons with disabilities
• Province or territory of residence
• Census metropolitan areas and census agglomeration
• Age group
• Gender
• Education level
• Marital status
• First official language
• Employment sector
• Visible minority
• Income source
• Poverty
• After-tax income

Canadian residents

In this report and Tables 1 to 11, and 14, “Canadian residents” refers to population linked between the 2021 Census and tax datasets from the CRA. It includes individuals who lived on reserves and settlements, permanent residents and non-permanent residents, such as refugee claimants, holders of work or study permits and members of their family living with them.

Canadian family

In Tables 1, 2, 12, 13 and 15, a “Canadian family” is defined as a Census family of Canadian residents.

Hard-to-reach populations

All tables in this report refer to the hard-to-reach populations that the Canada Revenue Agency and Employment and Social Development of Canada have identified as groups in which individuals often have modest incomes and face one or more barriers to receiving benefits. They are sometimes referred to as vulnerable populations. The groups are:

• Indigenous Peoples
• Youth
• Seniors
• Newcomers to Canada, including refugees
• Housing insecure individuals
• Persons with disabilities

It is important to note that not all hard-to-reach segments experience the same range or degree of barriers, meaning that the entire segment cannot be considered hard-to-reach or vulnerable.

Indigenous Peoples

In Tables 1 to 8, 11, 14, 17, and 18, ‘Indigenous Peoples’ include persons who identify as First Nations (North American Indian), Métis and/or Inuk (Inuit) and/or those who report being Registered or Treaty Indians (that is, registered under the Indian Act of Canada), and/or those who report having membership in a First Nation or Indian band. Aboriginal peoples of Canada are defined in the Constitution Act, 1982, Section 35 (2) as including the Indian, Inuit and Métis peoples of Canada.

Indigenous family

In Tables 1, 2, 12, 13, and 15, an ‘Indigenous family’ is defined as a Census family with at least one parent having an Indigenous identity.

Indigenous identity

In Table 17, ‘Indigenous identity’ refers to whether the person identifies with the Indigenous Peoples of Canada. This includes those who identify as First Nations (North American Indian), Métis and/or Inuk (Inuit), and/or those who report being Registered or Treaty Indians (that is, registered under the Indian Act of Canada), and/or those who have membership in a First Nation or Indian band. Aboriginal peoples of Canada (referred to here as Indigenous Peoples) are defined in the Constitution Act, 1982, Section 35 (2) as including the Indian, Inuit and Métis peoples of Canada.

• First Nations (North American Indian): In Table 17, this category includes persons who identify as First Nations (North American Indian) and not as Métis or Inuk (Inuit).
• Métis: In Table 17, this category includes persons who identify as Métis and not as First Nations (North American Indian) or Inuk (Inuit).
• Inuk (Inuit): In Table 17, this category includes persons who identify as Inuk (Inuit) and not as First Nations (North American Indian) or Métis.
• Multiple Indigenous responses: In Table 17, this category includes persons who identify as any two or all three of the following: First Nations (North American Indian), Métis and/or Inuk (Inuit).
• Indigenous responses not included elsewhere: In Table 17, this category includes persons who do not identify as First Nations (North American Indian), Métis or Inuk (Inuit) but who report having Registered or Treaty Indian status and/or Membership in a First Nation or Indian band.

On reserve or off reserve

In Table 18, ‘on reserve’ or ‘off reserve’ refers to whether the person's usual place of residence is in a Census subdivision (CSD) that is defined as 'on reserve' or 'off reserve':

• 'On reserve' includes eight CSD types legally affiliated with First Nations or Indian bands, that is, Indian reserve (IRI), Indian settlement (S-É) (except for the two Indian settlements of Champagne Landing 10 and Kloo Lake, located in Yukon), Indian government district (IGD), Terres réservées aux Cris (TC), Terres réservées aux Naskapis (TK), Nisga'a land (NL), Tsawwassen Lands (TWL) and Tla'amin Lands (TAL)
• 'Off reserve' includes all CSDs in Canada not defined as 'on reserve'

Youth

In Tables 1 to 11, and 14, ‘youth’ is defined in two different ways: individuals linked to the Census between the ages of 18 and 29, and individuals linked to the Census between the ages of 15 and 29.

The analysis of the 18 to 29 age group focuses on the adult population who are more likely to meet the minimum income threshold to be required to file their taxes and meet the eligibility criteria for benefits and credits.

The analysis of the 15 to 29 age group provides additional analysis of the younger individuals. While few meet the minimum income threshold for filing taxes and the eligibility criteria for benefits and credits, this age group was examined to improve the CRA’s understanding of this population. In addition, departmental results indicators and measures used in the international community are based on populations starting at the age of 15.

Youth family

In Tables 1, 2, 12, 13 and 15, a ‘youth family’ is defined in two different ways:

• a Census family where both parents are between the ages of 18 and 29 (or one parent is between ages 18 and 29 for a lone-parent family)
• a Census family where both parents are between the ages of 15 and 29 (or one parent is between ages 15 and 29 for a lone-parent family)

Seniors

In Tables 1 to 11, and 14, ‘seniors’ are defined as individuals who are 65 years old and over as of the Census reference date (May 11, 2021).​

Seniors' family

In Tables 1, 2, 12, 13, and 15, a ‘seniors’ family’ is defined as a Census family where at least one parent is a senior.

Newcomers to Canada

In Tables 1 to 11, 14 and 16, ‘newcomers to Canada’ are defined as individuals who have obtained permanent resident status within five years of landing in Canada.​

Newcomers' family

In Tables 1, 2, 12, 13, and 15, a ‘newcomers’ family’ is defined as a Census family in which at least one parent is a newcomer.

Admission category

In Table 16, the newcomers’ ‘admission category’ refers to the name of the immigration program or group of programs under which an immigrant has been granted for the first time the right to live in Canada permanently by immigration authorities. These include:

• Economic immigrants: This category includes immigrants who have been selected for their ability to contribute to Canada's economy through their ability to meet labour market needs, to own and manage or to build a business, to make a substantial investment, to create their own employment or to meet specific provincial or territorial labour market needs.
• Immigrants sponsored by family: This category includes immigrants who were sponsored by a Canadian citizen or permanent resident and were granted permanent resident status based on their relationship either as the spouse, partner, parent, grandparent, child or other relative of this sponsor. The terms 'family class' or 'family reunification' are sometimes used to refer to this category.
• Refugees: This category includes immigrants who were granted permanent resident status based on a well-founded fear of returning to their home country. This category includes people who had a well-founded fear of persecution for reasons of race, religion, nationality, membership in a particular social group or for political opinion (Geneva Convention refugees) as well as people who had been seriously and personally affected by civil war or armed conflict or had suffered a massive violation of human rights. Some refugees were in Canada when they applied for refugee protection for themselves and their family members (either with them in Canada or abroad), while others were abroad and were referred for resettlement to Canada by the United Nations Refugee Agency, another designated referral organization or private sponsors.
• Other immigrants: This category includes immigrants who were granted permanent resident status under a program that does not fall in the economic immigrants, the immigrants sponsored by the family or the refugee categories.

Housing insecure individuals

In Tables 1 to 11, and 14, ‘housing insecure individuals’ are defined as individuals who fall below at least one of the indicator thresholds for housing adequacy, affordability, or suitability, and they would have to spend 30% or more of their total before‑tax income to pay the median rent of alternative local housing that is acceptable.​

Housing insecure family

In Tables 1, 2, 12, 13, and 15, a ‘housing insecure family’ is a household living in dwellings considered unsuitable, inadequate or unaffordable.​

Non‑family households with at least one maintainer aged 18 to 29 (or 15 to 29 depending on the population studied) who is attending school are considered not to be ‘housing insecure’ regardless of their housing circumstances. Attending school is considered a transitional phase, and low incomes earned by student households are viewed as being a temporary condition.

Persons with disabilities

In Tables 1 to 11, 14, and 19, ‘persons with disabilities’ refer to individuals who, in the 2021 Census, answered 'sometimes,' 'often,' or 'always’ to having difficulties performing certain activities of daily living, including those who may have a long-term physical, cognitive, mental or other health condition. ​ Given the limited data available in the Census and in CRA tax data, the ‘activities of daily living’ were used as a first step in identifying people who are likely to have a disability. These persons with disabilities do not necessarily meet the requirements to be eligible for the Disability Tax Credit (DTC).​ For more details, please refer to the Limitations regarding persons with disabilities in the explanatory notes.

Family with a person with disabilities

In Tables 1, 2, 12, 13, and 15, a ‘family with a person with disabilities’ is a household with at least one parent or spouse who, in the 2021 Census, answered 'sometimes,' 'often,' or 'always’ to having difficulties performing certain activities of daily living.

​Activities of daily living

In Table 19, ‘activities of daily living’ refers to difficulties a person may have in doing certain activities as a result of physical, cognitive, mental, or other health-related conditions or problems.

Province or territory of residence

In Table 1, 'province' and 'territory' refer to the major political units of Canada. Canada is divided into 10 provinces and 3 territories. From a statistical point of view, province and territory are basic areas for which data are tabulated.

Census metropolitan areas and census agglomeration

In Table 2, “census metropolitan areas” (CMA) and “census agglomeration” (CA) refer to one or more adjacent municipalities centred on a population centre (known as the core). A CMA must have a total population of at least 100,000, based on data from the current Census of Population Program, of which 50,000 or more must live in the core based on adjusted data from the previous Census of Population Program. A CA must have a core population of at least 10,000 also based on data from the previous Census of Population Program.

Age group

In Table 3, Canadian residents aged 18 years and over, linked to both the 2021 Census and 2020 CRA individual tax data, were divided into three age groups: 18- to 29-year-olds, 30- to 64-year-olds, and 65 years and older. For the population aged 15 and over, data are divided into three age groups: 15- to 29-year-olds, 30- to 64-year-olds, and 65 years and over.

Gender

In Table 4, ‘gender’ refers to an individual's personal and social identity as a man, woman or non-binary person (a person who is not exclusively a man or a woman).

A person's gender may differ from their sex at birth, and from what is indicated on their current identification or legal documents such as their birth certificate, passport or driver's licence. A person's gender may change over time. Some people may not identify with a specific gender.

Given that the non-binary population is small, data aggregation to a two-category gender variable is sometimes necessary to protect the confidentiality of responses provided. In these cases, individuals in the category ‘non-binary persons’ are distributed into the other two gender categories and are denoted by the ‘＋’ symbol. ‘Men＋’ include men (and/or boys), as well as some non-binary persons. ‘Women＋’ include women (and/or girls), as well as some non-binary persons.

Education level

In Table 5, the ‘education level’ refers to the highest education program successfully completed, which can be:

• No certificate, diploma or degree
• High (secondary) school diploma or equivalency certificate
• Postsecondary certificate or diploma below bachelor level
• Bachelor’s degree or higher

Marital status

In Table 6, the ‘marital status’ refers to whether or not a person is living in a common-law union as well as the legal marital status of those who are not living in a common-law union. The report identifies the following marital status:

• Married
• Living in common law
• Never married (not living in common law)
• Separated (not living in common law)
• Divorced (not living in common law)
• Widowed (not living in common law)

First official language

In Table 7, the ‘first official language spoken’ refers to the first official language (English or French) spoken by the person. The report identifies the following:

English

This includes:

1. persons who can speak English well enough to conduct a conversation and cannot conduct a conversation in French;
2. persons who can speak both English and French well enough to conduct a conversation who have English as their mother tongue or as one of their mother tongues along with a language other than French;
3. persons who cannot speak either English or French well enough to conduct a conversation and who have English as their mother tongue or as one of their mother tongues along with a language other than French;
4. persons not classified according to the preceding criteria, who can speak both English and French well enough to conduct a conversation and whose language spoken most often at home is English or English and another language other than French; and
5. persons not classified according to the preceding criteria who cannot speak either English or French well enough to conduct a conversation and whose language spoken most often at home is English or English and another language other than French.

French

This includes:

1. persons who can speak French well enough to conduct a conversation and cannot conduct a conversation in English.
2. persons who can speak both French and English well enough to conduct a conversation and who have French as their mother tongue or as one of their mother tongues along with a language other than English.
3. persons who cannot speak either English or French well enough to conduct a conversation and who have French as their mother tongue or as one of their mother tongues along with a language other than English.
4. persons not yet classified according to the preceding criteria, who can speak both French and English well enough to conduct a conversation and whose language spoken most often at home is French or French and another language other than English.
5. persons not classified according to the preceding criteria who cannot speak either English or French well enough to conduct a conversation and whose language spoken most often at home is French or French and another language other than English.

English and French

This refers to persons who speak both English and French well enough to conduct a conversation and when their mother tongues and languages spoken most often at home are both English and French or neither English nor French.

Neither English nor French

This refers to persons who can speak neither English nor French well enough to conduct a conversation and whose mother tongue and language spoken most often at home are neither English nor French.

Employment sector

In Table 8, the ‘employment sector,’ also known as ‘industry’, refers to a generally homogeneous group of economic producing units, primarily engaged in a specific set of activities. An activity is a particular method of combining goods and services inputs, labour and capital to produce one or more goods and/or services (products). In most cases, the activities that define an industry are homogeneous with respect to the production processes used. Data are reported as per the North American Industry Classification System (NAICS) Canada 2017 Version 3.0.

Visible minority

In Tables 9 and 10, a ‘visible minority’ refers to whether a person is a visible minority or not, as defined by the Employment Equity Act. The Employment Equity Act defines visible minorities as "persons, other than Aboriginal peoples, who are non-Caucasian in race or non-white in colour."

Visible minority groups:

The visible minority population consists mainly of the following groups: South Asian, Chinese, Black, Filipino, Arab, Latin American, Southeast Asian, West Asian, Korean and Japanese.

Population centre indicator

In Table 11, a ‘population centre’ refers to an area that has a population of at least 1,000 and a population density of 400 persons or more per square kilometre, based on population counts from the current Census of Population. Taken together, population centres and rural areas cover all of Canada.

• Rural areas: all areas outside population centres
• Small population centres: population between 1,000 and 29,999.
• Medium population centres: population between 30,000 and 99,999.
• Large urban population centres: population of 100,000 or more.

Major income source

In Table 12, ‘major income source’ refers to the Census family’s main income source among all income sources that make up total income. The 2021 Census focuses on two income sources: market income and government transfers. Table 12 illustrates the population who relies on government transfers as their primary income source.

Government transfers:

‘Government transfers’ refer to all cash benefits received from federal, provincial, territorial or municipal governments during the reference period. It includes:

• Old Age Security pension, the Guaranteed Income Supplement, Allowance and Allowance for the Survivor
• Retirement, disability and survivor benefits from the Canada Pension Plan and the Quebec Pension Plan
• Benefits from Employment Insurance and the Quebec Parental Insurance Plan
• Child benefits from federal and provincial programs
• Workers' compensation benefits
• The Goods and Services Tax credit and Harmonized Sales Tax credit
• Other income from government sources
• Social assistance benefits
• Canada Workers Benefit

Market income:

‘Market income’ refers to the sum of employment income (wages, salaries and commissions, net self-employment income from farm or non-farm unincorporated business and/or professional practice), investment income, private retirement income (retirement pensions, superannuation and annuities, including those from registered retirement savings plans [RRSPs] and registered retirement income funds [RRIFs]) and other income from market sources during the reference period. It is equivalent to total income minus government transfers. It is also referred to as income before transfers and taxes.

Poverty

In Table 13, ‘poverty’ is defined as Canadians who live in poverty as measured by the 2018-base Market Basket Measure (MBM). The poverty rate is calculated by Statistics Canada. According to the MBM, a family lives in poverty if they cannot afford the cost of a specific basket of goods and services in their community.

After-tax income

In Tables 14 and 15, ‘after-tax income’ refers to total income less income taxes of the statistical unit during a specified reference period.

• Table 14 illustrates, for Canadian residents and for the six hard-to-reach populations, the after-tax income of filing individuals by the 25th, 50th (median), and 75th percentile.
• Table 15 illustrates, for Canadian residents and for the six hard-to-reach populations, the after-tax income of linked filing families by the 25th, 50th (median), and 75th percentile. For details about what constitutes a ‘family,’ please refer to the Census family term definition. The after-tax income is represented by type of household:
  • Couple families with child(ren), which refers to families containing a married couple or a couple living in common law and at least one child
  • Couple families without child(ren), which refers to families containing a married couple or a couple living in common law and no children
  • Lone-parent with child(ren), which refers to families containing only one parent and at least one child

‘Income taxes’ refer to the sum of federal income taxes, provincial and territorial income taxes, less abatement where applicable. Provincial and territorial income taxes include health care premiums in certain jurisdictions. Abatement reduces the federal income taxes payable by persons residing in Quebec or in certain self‑governing Yukon First Nation settlement lands. For the 2021 Census, the reference period for income data is the calendar year 2020, unless otherwise specified.

Tables in CSV format

Please refer to the explanatory notes about these tables.

Table 1: Hard-to-reach populations’ tax filing and benefit participation rates by province or territory of residence (CSV, 33 KB)^{Footnote 1Footnote 2Footnote 3Footnote 8}

Table 2: Hard-to-reach populations’ tax filing and benefit participation rates by census metropolitan areas and census agglomeration (CSV, 331 KB) ^{Footnote 1 Footnote 2 Footnote 3 Footnote 7 Footnote 8}

Table 3: Hard-to-reach populations’ tax filing rate by age group (CSV, 3 KB) ^{Footnote 1 Footnote 2 Footnote 3}

Table 4: Hard-to-reach populations’ tax filing rate by gender (CSV, 3 KB) ^{Footnote 1 Footnote 2}

Table 5: Hard-to-reach populations’ tax filing rate by education level (CSV, 7 KB) ^{Footnote 1 Footnote 2}

Table 6: Hard-to-reach populations’ tax filing rate by marital status (CSV, 8 KB) ^{Footnote 1 Footnote 2}

Table 7: Hard-to-reach populations’ tax filing rate by first official language (CSV, 6 KB) ^{Footnote 1 Footnote 2}

Table 8: Hard-to-reach populations’ tax filing rate by employment sector (CSV, 29 KB) ^{Footnote 1 Footnote 2}

Table 9: Hard-to-reach populations’ tax filing rate by visible minority status (CSV, 3 KB) ^{Footnote 1 Footnote 2 Footnote 3}

Table 10: Hard-to-reach populations’ tax filing rate by visible minority group (CSV, 14 KB) ^{Footnote 1 Footnote 2 Footnote 3}

Table 11: Hard-to-reach populations by population centre (CSV, 6 KB) ^{Footnote 1 Footnote 2}

Table 12: Hard-to-reach populations by main income source (CSV, 4 KB) ^{Footnote 1 Footnote 7}

Table 13: Hard-to-reach populations by poverty rate (CSV, 2 KB) ^{Footnote 1 Footnote 2 Footnote 7}

Table 14: Hard-to-reach populations by after-tax income (CSV, 3 KB) ^{Footnote 4 Footnote 5 Footnote 6 Footnote 7}

Table 15: Hard-to-reach populations by median family after-tax income (CSV, 5 KB) ^{Footnote 4 Footnote 5 Footnote 6 Footnote 7}

Table 16: Newcomers to Canada’s tax filing rate by admission category (CSV, 1 KB) ^{Footnote 1 Footnote 2}

Table 17: Indigenous People’s tax filing rates by Indigenous identity (CSV, 2 KB) ^{Footnote 1 Footnote 2}

Table 18: Indigenous People’s tax filing rates by residence on reserve or off reserve (CSV, 1 KB) ^{Footnote 1 Footnote 2}

Table 19: Persons with disabilities’ tax filing rates by difficulty performing certain activities of daily living (CSV, 2 KB) ^{Footnote 1 Footnote 2}