Description of final tables

For a detailed list and explanation of the changes in this year's data, please see Major changes for the 2007 tax year.

• Part I - Basic Tables 1 to 12
• Part II - Summary Tables
• Part III - Geographic Table
• Part IV - Historical Tables

Part I - Basic Tables 1 to 12

Basic Tables 2 through 5A indicate figures for 64 items grouped under source of income, deductions, non-refundable tax credits, and tax payable. In all of these tables, the column of items remains the same and only the classification variables differ. A detailed description of each item appears in Description of items.

For more information on classification variables, please see Major classification variables.

For each table, both the number of taxfilers and the respective dollar amounts are shown. All dollar amounts are expressed in thousands unless stated otherwise. In some cases, the total of the figures in the table may not match the total shown, due either to rounding or to editing for confidentiality purposes.

Tables 2, 3, 4, and 5 list statistics for all returns. Tables 2A, 3A, 4A, and 5A show the figures for taxable returns. You can get data on the number of non-taxable returns by subtracting the figures in the taxable-returns tables (2A, 3A, 4A, and 5A) from those in the all-returns tables (2, 3, 4, and 5).

Tables 1, 5, 5A and 7 are the only tables to give data by province and territory, and for outside Canada. Table 1 is the only table in the publication to offer statistics based on province or territory of taxation rather than province or territory of residence. Tables 5 and 5A present data for 64 items by province. In Table 7, six types of self-employment income are reported. For each self-employment type, the number and the net amount are shown for anyone who reported self-employment income, and for all taxfilers who reported self-employment income as their major source of income. The total for each type is also supplied.

Basic Table 1 - General statement by province and territory of taxation
This is the only table that provides data based on the province or territory of taxation instead of province or territory of residence. It is also the only table to express the dollar amounts in millions. This table shows tax data by province or territory and also for returns from outside Canada. The column headings are:

• number of returns
• total income assessed
• total deductions
• taxable income assessed
• total non-refundable tax credits
• net federal tax
• net provincial tax
• total tax payable
• Canada Pension Plan contributions by individuals
• Employment Insurance premiums.

Basic Tables 2 and 2A - Returns by total income class
These tables give information based on total income assessed. The tables start with a "Loss and Nil" column and provide figures for various income levels up to the "$250,000 and over" class. The last column gives a grand total.

Certain types of income aren't included in total income assessed because they're non-taxable, so true economic income may be understated. An overstatement may be caused by other types of income that are grossed-up (such as dividends grossed-up to 145%) or gross income. For a description of the income components, see Item 24: Total income assessed.

Basic Tables 3 and 3A - Returns by major source of income
These tables cover returns for nine broad major-source-of-income groups.

Basic Tables 4 and 4A - Returns by age and sex
These two tables deal with 13 age groups, beginning with the under-20 age group and ending with the 75-and-over age group. The grand total includes taxfilers whose age or sex is not stated.

Basic Tables 5 and 5A - Returns by province and territory
These tables classify tax returns according to the province or territory of residence listed on the taxfiler's return.

Basic Table 6 - All and taxable returns by age, sex, total income class, and major source of income
This table classifies both taxable returns and all returns by age, sex, total income class, and nine broad major-source-of-income groups. The Major classification variables section explains what information we used from a return to determine the classification of a taxfiler.

This table presents the number of taxfilers in each category, total income assessed, taxable income assessed, non-refundable tax credits, and total tax payable. These items are defined in the same way as the equivalent items in Tables 2 through 5A, and are described in the Description of items section.

Please note that the grand total includes taxfilers whose age is not stated.

Basic Table 7 - Distribution of net self-employment income by province and territory
This table provides data for each province and territory such as the number of returns and the net amounts for each of the six self-employment income types. Each type is divided into two groups: one shows all taxfilers who reported self-employment income and the other shows only taxfilers who reported self-employment income as their major source of income.

When a partnership venture earned self-employment income, we tabulated only the taxfiler's share of the net incomes.

Please note that we included returns with mailing addresses outside Canada in the grand total.

Basic Table 8 - All and taxable returns with allowed child care expenses
This table presents data on taxfilers who claimed child care expenses. This information comes from Form T778, Calculation of Child Care Expenses Deduction. Three sections make up this table: child care expenses claimed by males, those claimed by females, and the combined total of child care expenses claimed by both males and females. Each section shows statistics, by total income class, for the:

• number claiming;
• number of children claimed;
• total payment for care;
• child care expenses allowed;
• number of paper filers deducting in part A of Form T778; and
• number of paper filers deducting in parts B or C of Form T778.

Basic Table 9 - All returns with taxable capital gains by total income class and major source of income
This table provides data on individuals who report taxable capital gains. It presents a variety of information such as type of gain, income class, and taxfilers' major source of income. We collected these data from Schedule 3, Capital Gains (or Losses) in 2002, of the tax return. We have also presented here a list of the variables that the table uses, along with the corresponding line of the schedule or return.

Basic Table 10 - Selected Items by Total Income Class
You will find in this table additional components of income, deductions, and tax credits. These components are not included as separate items in the 64 items used in Basic Tables 2 through 5A. The level of disaggregation found in those tables would certainly cause reliability and confidentiality problems for items not as widely used.

We classified taxable returns and all returns by total income class. The table indicates the number of taxfilers and the corresponding amounts for 17 other items not included in the 64 items. You can get information on non-taxable returns by subtracting taxable returns from all returns for the various components.

Description of selected items in Table 10
Selected income items

Net Partnership income for limited or non-active partners - Line 122 of the return

This is the net income or loss from a limited partnership, or a partnership in which the taxfiler was not actively engaged. As well, the taxfiler was not engaged in a business similar to that carried on by the partnership.

Support payments received - Line 128 of the return

This is the alimony or maintenance payments to the taxfiler. It includes child support.

Scholarship and bursary income

This is the net amount received as scholarships, fellowships, bursaries, study grants, and artists' project grants. Line 130, "Other income", of the return includes this amount.

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Net foreign income

This is the net amount of foreign income, in Canadian dollars, reported on line 433 of form T2209, Federal Foreign Tax Credits.

Workers' Compensation payments - Line 144 of the return

This is the amount shown in box 10 on Form T5007, Statement of Benefits.

Social assistance payments - Line 145 of the return

This amount is reported by the spouse with the higher net income, whether received in the name of that spouse or not. It is the amount shown in box 11 of Form T5007 - Statement of Benefits.

Net federal supplements - Line 146 of the return

This is an additional amount given to lower-income Old Age Security recipients.

Selected deduction items

Selected tax credit items

Disability amount - Line 316 of Schedule 1

In 2007, the maximum claim allowed per disabled taxfiler was $6,890. A spouse or supporting person may claim any part not used to reduce federal tax to zero.

Disability amount transferred from a dependant other than spouse - Line 318 of Schedule 1

In certain cases, the taxfiler can claim the unused part of a dependant's disability amount.

Tuition and education amounts - Line 323 of Schedule 1

Taxfilers who were students at a designated educational institution can claim any tuition fees over $100.

Tuition and education amounts transferred from a child - Line 324 of Schedule 1

If a student does not use all of his or her tuition fees and education amount to reduce his or her federal tax to zero, the parents or grandparents can claim the unused part, to a maximum of $5,000 per child.

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Federal political contribution tax credit - Line 410 of Schedule 1

A taxfiler can claim a tax credit for contributions made to a registered federal political party or to a candidate for election to the House of Commons. In 2007, the maximum allowable federal political contribution tax credit was $650.

Federal foreign tax credit - Lines 431 and 433 of form T2209, Federal Foreign Tax Credits.

This credit is for foreign income or profits taxes paid on income received from outside Canada and reported on a Canadian tax return.

General information on registered retirement savings plans (RRSPs)

As a result of pension reform, we are now able to provide additional data on the use of RRSPs, as well as participation in registered pension plans.

For the 2007 tax year, the RRSP contribution deduction was 18 % of the 2006 earned income to a maximum of $19,000, minus the 2006 pension adjustment (PA). For the 2007 tax year the PA amount represents the value of pension benefits accruing to the taxfiler as an employee for the 2006 tax year. This amount may also reflect benefits accrued under a registered deferred profit sharing plan (DPSP). Therefore, generally speaking, an employee who is enrolled in a pension plan or DPSP will have a PA amount.

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The RRSP contribution is the 2007 amount minus any transfer of funds or rollovers. RRSP room is the unused amount that a taxfiler is entitled to deduct in a particular year. To calculate this amount, the contribution room at the end of the 2007 tax year is added to the 2007 tax year contribution limit (18 % of earned income to a maximum of $19,000, minus the PA amount, minus the past service pension adjustment). Then the deductions actually taken and allowed are subtracted from this amount.

Basic Table 11A - All returns with pension adjustment amount by total income class
In this table we analyze the pension adjustment amount. The data that we produced for this table are offered by total income class based on the size of the 2007 tax year pension adjustment amount for taxfilers with:

• no RRSP contributions;
• RRSP contributions; and
• the total of the above two.

Basic Table 11B - All Returns with RRSP contributions by total income class
In this table we analyze RRSP contributions. The data that we produced for this table are offered by total income class based on the size of the RRSP contribution for taxfilers with:

• no pension adjustment (PA) amount;
• PA amount; and
• the total of the above two.

Basic Table 11C - All returns with RRSP contributions and pension adjustment amount by total income class
In this table we analyze the total number of returns with both a pension adjustment amount and an RRSP contribution. The data that we produced for this table are offered by total income class based on the size of the RRSP contribution and PA amount

Basic Table 11D - All returns with RRSP contributions or pension adjustment amount or both by total income class
In this table we show the total of tables 11A, 11B and 11C by income class based on the size of the RRSP contribution and pension adjustment amount.

Basic Table 12 - All returns with RRSP contributions and/or pension adjustment amount by age, total income class, and sex
In this table we analyze RRSP contributions based on three age groups: Under 45, 45 - 65 and 65 and over. For each of these age groups, we present the number and corresponding amount for the following items:

• total income assessed - total from all sources of income as reported on line 150 of the T1 return;
• CPP/QPP contributions - contributions made by employees and self-employed taxfilers;
• Home Buyers' Plan Balance - the remaining outstanding amount to be paid back after the 2007 tax year repayment;
• Home Buyers' Plan Repayment - the amount the taxfiler paid back for the 2007 tax year;
• RRSP room available - the unused amount the taxfiler is allowed to deduct in the 2007 tax year;
• all RRSP contributions - everyone with an RRSP contribution whether or not they are members of a registered pension plan (RPP);
• all pension adjustment (PA) amount - for everyone whether or not they contributed to an RRSP;
• RRSP contributions only - includes taxfilers who are not members of an RPP;
• Pension adjustment amount only - those who are members of an RPP but made no RRSP contribution; and
• total RRSP contributions and PA amount - the total of all RRSP contributions and PA amounts.

Please note that the grand total includes taxfilers whose age is not stated.

Part II - Summary Tables

The tables in this part summarize data from tables in Part I.

Summary of Basic Table 2
This table summarizes Basic Table 2 in Part I. Data for all returns filed is used, which includes:

• the number of taxfilers and the percentage of all taxfilers they represent;
• the total income assessed;
• the taxable income assessed;
• the total non-refundable tax credits;
• the net federal tax payable; and
• the effective tax rates on total and taxable income assessed.

Summary of Basic Table 4
This table summarizes Basic Table 4 in Part I. The data is presented according to age and sex.

Part III - Geographic table - All returns by counties or census divisions, and selected localities

This part presents data taken from the returns of all taxfilers. The section "Geographic classification," explains the method used to assign the geographic codes. In some cases, the total of the figures in the table may not match the total indicated due to rounding or editing for confidentiality.

The data is on taxable and all returns for counties or census divisions, census subdivisions, and selected localities. The number of returns are presented by total income class. The figures for each county or census division include the figures for each of the selected localities that appear immediately beneath the county or census division figures.

The table indicates, for both taxable and all returns in each locality, the number of returns, total wages, salaries, and total income assessed. Total tax payable has been included with the taxable returns information.

The column headings used in the table are defined in "Description of Items".

Part IV - Historical Tables

In this part tables of data taken from previous editions of Income Statistics are presented. Historical Table 1 covers the 1962 to 2007 tax years, Tables 2 and 4 cover 1964 to 2007, and Table 3 covers 1968 to 2007. Graphs that summarize the information are also included.

Table 1 - Yearly record of returns filed
This table summarizes the following items for taxable returns:

• number of returns;
• total income assessed;
• total exemptions and deductions;
• total non-refundable tax credits (introduced in 1988);
• taxable income assessed; and
• total tax payable.

This table indicates the number of non-taxable returns and all returns, as well as the total income assessed for all returns. More details on income, deductions, non-refundable tax credits, and tax items can be found in "Description of Items".

Data in Historical Table 1 is in constant dollars to eliminate the effect of inflation. The base year is 1992.

Table 2 - Yearly distribution of taxable returns by total income class
This table summarizes data of taxable returns by income class up to the "$100,000 and over" category. An explanation of income ranges can be found in "Income classification".

Table 3 - Yearly distribution of taxable returns by age and sex
This table summarizes data on the distribution of taxable returns by sex for 12 age groups. The "Age and Sex classification" section gives more details on these classification variables.

Table 4 - Yearly distribution of taxable returns by province and territory
This table summarizes data on the distribution of taxable returns by province or territory of residence. The "Geographic Classification" section describes how geographic codes are assigned.

Date modified:

2015-05-06