Description of tables

For a detailed list and explanation of the changes in this year's data, please see Major changes for the 2004 tax year.

• Part I - Basic Tables 1 to 12
• Part II - Summary Tables
• Part III - Geographic Table
• Part IV - Historical Tables
• Part V - Canada Child Tax Benefit and Goods and Services Tax Credit 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. 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. 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 125%) 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.

Table variables	Lines from Schedule 3
Gain or loss on shares	132
Gain or loss on real property	138
Gain or loss on bonds or other properties	153
All other gains or losses	155, 158, 159, 178
Small business shares	107
Qualified farm property	110, 124
Gain or loss from information slips	174
Total amount of reserve	192
Total capital gain or loss from all sources	107, 110, 124, 132, 138, 153, 155, 158, 159, 174, 178
Table variables	Lines of the T1 Return
Total taxable capital gains	127
Capital gains deduction	254

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

Selected deduction items

Selected tax credit items

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 2004 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 2004 tax year repayment;
• Home Buyers' Plan Repayment - the amount the taxfiler paid back for the 2004 tax year;
• RRSP room available - the unused amount the taxfiler is allowed to deduct in the 2004 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 1964 to 2004 tax years, Tables 2 and 4 cover 1964 to 2004, and Table 3 covers 1968 to 2004. 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.

Part V - Canada Child Tax Benefit and Goods and Services Tax Credit Tables

Canada Child Tax Benefits (CCTB) - Paid by Net Family Income
This table provides data on the average number of children, the total number of families receiving CCTB in the year, the average number of payments per month, and total amount of benefits paid, by net family income class.

The data in this table are produced using a universe file called "CCTB Statistical Services Micro Data File" for the 2005/2006 program year, based on income reported on 2004 T1 returns.

The Canada Child Tax Benefit (CCTB) program started in July 2005 and ended in June 2006. The total benefits paid refers to the payments made during this same 12-month period, including any lump-sum payments. This amount however, does not include the reimbursement of overpayments, returned cheques, or supplementary cheques. The net family income class is based on the total of net income, Old Age Security supplements, Social Assistance payments, and Workers' Compensation payments, as reported by the CCTB recipient and his or her cohabiting spouse. Where family net income is more than $33,487, a benefit reduction is applied.

Goods and Services Tax Credit
In this table we provide an analysis of the goods and services tax credit (GSTC) for the number of children, marital status, and age, by net family income.

The data in this table are produced from the universe file for the 2005/2006 program year, which is calculated on the recipient's family income for 2004. It is usually paid in instalments in July and October 2005 and January and April 2006. If the total credit is less than $100, it is paid in one payment at the beginning of the program (i.e., July) if the taxfiler's return is filed and assessed on time.

The number represents the recipients and not the number of cheques.

A taxfiler was eligible for the GSTC if, at the end 2004, he or she was a resident of Canada and met one of the following conditions:

• was 19 years of age or older;
• was married; or
• was a parent.

Taxfilers cannot claim the GSTC if they were confined to a prison or a similar institution at the end of the year and if they were so confined for more than six months in the year.

The number of children refers to the number of eligible children who were under 19 years of age at the end of 2004 and who met the following conditions:

• did not have a spouse;
• were not a parent; and
• either lived with the taxfiler at the end of 2004, or were claimed as a dependant by the taxfiler on line 305 or 306 of the T1 return.

For the marital status category, taxfilers were classified as:

• married, if they were married or living common law; or
• not married, if they were widowed, divorced, separated, or single.

The analysis of the GSTC by age group shows taxfilers who were either under 65 or over 65.

Net family income refers to the taxfiler's net income and, if applicable, the taxfiler's spouse's net income or common law spouse's net income.

Please note that the subtotals and grand total include taxfilers whose marital status or age were unstated.

Prior to 2001 tax year, GST/HST credit was not adjusted for changes (such as birth of a child or marital breakdown) that occur in the current benefit year. However, from the 2001 tax year, the GST/HST credits were adjusted in each quarter for any change in marital status, net family income, or family size effective in the first quarter after the date of change.

The changes introduced in 2001 will impair comparability of the 2001 benefit year tables with the previous years' tables; however, it will reflect amore accurate picture of the program.

The dollars in these tables relate to the recipient's entitled amount, not the payment amount. The entitlement amount reflects the amount a recipient may be eligible to receive based on the recipient's family income in the previous tax year, and the number of children.

Date modified:

2015-05-06