Description of preliminary tables

For a detailed list and explanation of the changes in this year's data, please see Major changes for the 2010 tax year.

Preliminary Tables 2 through 5A report figures for 111 items grouped under total income, net income, taxable income, non-refundable tax credits, tax payable and total payable. In all of these tables, the 111 items remains the same; 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. 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. For an explanation of the confidentiality procedures please refer to: Confidentiality Procedures.

Tables 2, 3, 4, and 5 list statistics for all returns. Tables 2A, 3A, 4A, and 5A show the figures for taxable returns. Data on the number of non-taxable returns can be obtained 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).

Preliminary 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. This table shows tax data by province or territory and also for returns from outside Canada.

Multiple jurisdiction filers have been assigned to the province in which they allocated the highest percentage of their net income. In cases where it was not possible to determine to which province they had allocated the highest percentage of their net income, they were assigned to their province of residence as indicated on page 1 of the T1 General Income Tax and Benefit Return. For more information, see Provincial or territorial classification.

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 payable
• total net tax payable
• Canada Pension Plan and Quebec Pension Plan contributions by individuals through employment
• Employment Insurance premiums through employment.

Preliminary Basic Tables 2 and 2A - Returns by total income class
These tables present information based on total income assessed. The tables begin with the grand total. Income groupings providing figures for various income levels beginning with "Loss and Nil" up to the "$250,000 and over" income grouping follow this grand total. A sub-total for income levels or $50,000 and over follows the $250,00 and over income group.

Certain types of income are not 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 eligible dividends grossed-up to 144%) or gross income. For a description of the income components, see Item 30: Total income assessed.

Preliminary Basic Tables 3 and 3A - Returns by major source of income
These tables cover returns for ten broad major-source-of-income groups. The tables begin with a grand total. Ten broad major-source-of-income groupings follow this total. For a description of the source of income groupings, please see Major source of income.

Preliminary Basic Tables 4 and 4A - Returns by age and sex
These two tables present information by age and sex. The table begins with a grand total. Following this total, 13 age groups, beginning with the under-20 age group and ending with the 75-and-over age group are presented. The grand total includes taxfilers whose age or sex is not stated. For details on the age and sex classification, please refer to: Age and Sex Classification.

Preliminary 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. The table begins with a grand total and is followed by the provinces and territories. For details on the province of residence classification, please refer to: Provincial or Territorial Classification.

Date modified:

2012-04-24