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Longitudinal Administrative Data Dictionary 2013

1 Introduction
2 Confidentiality
3 Geography
4 Dictionary format and contents
5 LAD register
6 Programming tips
Sample LAD program
7 Design of LAD variable acronyms
8 LAD variable definitions
Additional personal exemptions
Adoption Expenses
Age
Age exemption amount
Age imputation flag
Alimony deduction (claimed)
Alimony or support deductions (paid)
Alimony or support income
Amount of self-employed income from T4 slips for a shareholder
Amount of the provincial children's arts tax credit, as claimed by the client
Area size code
Attendant care expenses
Bankruptcy code
Basic personal amount
Benefit for disabled children
British Columbia mining exploration tax credit
British Columbia Harmonized sales tax-credit
British Columbia Low income climate action tax credit
British Columbia seniors' home renovation tax credit
British Columbia shipbuilding and ship repair industry tax credit (employers)
Business income, gross
Business income, net
Business investment loss
Canada employment amount
Canadian Forces personnel and police deduction
Capital gain held in reserve from the disposition of capital property
Capital gains deferral from qualifying dispositions of eligible small business corporation shares
Capital gains exemption, calculated
Capital gains/losses, net taxable
Capital gains or losses, net
Capital gain (or loss) of qualified small business corporation shares
Capital gain or loss on prior year reserves
Caregiver amount
Carrying charges and interest expenses
Census Division (CD)
Census Division - unique
Census metropolitan area (CMA)
Census Metropolitan Area - unique
Census Sub-division (CSD)
Census Sub-division - unique
Census tract (CT)
Census Tract - unique
Charitable donations calculated
Child care expense deduction
Child care expenses amount – enrolled in education
Child care expenses claimed in respect of disabled dependents 18 years of age and older
Children Fitness amount
Children fitness amount (as claimed by the client)
Children, total number by specific year of age
Child Tax benefit
Child Tax credit
Children, number of children under age 18
Children, ages of the seven youngest
Children, total number in family
Children amount deduction
Children deduction, amount transferred to a spouse or common-law partner
Children's Art Amount
Clergy residence deduction
Commission income from T4 slips
Commission income, gross
Commission income, net
CPP/QPP benefits
CPP or QPP deduction or tax credit on self-employment earnings
CPP overpayment
CPP/QPP total contributions payable from self-employment
CPP/QPP contributions through employment T4
CPP/QPP contributions through employment
CPP/QPP disability benefits included in income
CPP earnings code
CPP receipt – number of months
Credit for interest paid on a student loan
Date of departure of emigrant
Death, year of
Deduction for provincial parental insurance plan premiums on self-employment income
Deductions transferred from spouse
Disability amount for a dependent other than spouse
Disability amount for self
Disability deduction transferred
Dividends
Donations and gifts tax credit, federal non-refundable
Donations
Education amount & tuition fees transferred from a child
Educational deduction for full-time student
Educational deduction (full-time) - calculated
Educational deduction for part-time student
Education deduction transferred from a dependant
Elected split pension amount
Elected split pension amount deduction
Elected split pension - Federal Tax amount calculated
Employment Income
Employment income from T4 slips, total
Employment insurance assistance as part of a workforce re-entry initiative
Employment insurance benefits
Employment insurance benefits repaid deduction
Employment insurance overpayment for the provincial parental insurance plan – net
Employment insurance premiums from T4 slips
Employment insurance premiums on self-employment and other eligible earnings
Employment insurance repayment
Entry Date of Immigrant
Equivalent to spouse amount
Expenses, other allowable
Exploration and developments, expenses
Family Allowance received
Family Allowance repayment, calculated
Family Allowance, Quebec
Family benefits
Family benefits, British Columbia
Family caregiver – net income of eligible dependant
Family caregiver – number of dependants
Family caregiver tax credit for a dependant (claimed)
Family caregiver tax credit for a spouse or common-law partner (claimed)
Family flag
Family flag for same sex couple
Family identification number
Family type
Family size
Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property
Farming income, gross
Farming income, net
Federal dividend tax credit
Final balance payable/refundable
First Nation Settlement Number
Fishing income gross
Fishing income, net
Foreign business income taxes paid
Foreign taxes paid on foreign income, total amount
Gifts – Cultural and ecological
Gross medical expenses
GST and FST credits
GST rebate for employees and self-employed
Harmonized sales tax credit
Home Buyers Amount
Home Buyer's Plan repayment
Home Buyer's Plan shortfall amount
Home Buyer's Plan withdrawal
Home Relocation Loan deduction, employee
Home Renovation Expenses
Immigrant/emigrant code
Immigrant category
Immigrant's country of birth
Immigrant's country of citizenship at landing
Immigrant's country of last permanent residence
Immigrant's intended occupation
Immigrant's intended place of destination
Immigrant's level of education at landing.
Immigrant's marital status at landing
Immigrant's native language (or mother tongue)
Immigrant's official languages ability indicator
Immigrant's special program code
Immigrant's years of schooling at landing.
Income after tax, total (ISD definition)
Income after tax, including capital gains.
Income before tax, total (CRA definition)
Income before tax, total (ISD definition)
Income before tax, total (ISD definition), including capital gains
Indian exempt employment income
Individual, description of
Interest and investment income
Investment tax credit
Labour-sponsored funds tax credit
Labour sponsored funds tax credit - net cost
LAD identification number
Landing year
Language, English or French
Limited partnership income, net
Limited partnership losses of other years.
Low income status (ISD total income after tax)
Low income status (ISD total income before tax)
Main principal industry sub-sector of employers
Manitoba advance tuition fee income tax rebate
Manitoba fertility treatment tax credit
Marital status
Market income.
Market income, including capital gains
Master categorization of immigrant categories
Medical expenses adjustment
Medical expenses, calculated
Minimum tax carryover
Moving expenses deduction
Net capital gain or loss from bonds, debentures, promissory notes, and other similar properties
Net capital gain or loss from other mortgage foreclosures and conditional sales repossessions
Net capital gain or loss on mortgage foreclosures and conditional sales repossessions of qualified farm property and qualified fishing property
Net capital losses of other years
Net eligible dividends
Net federal supplements
Net Foreign business income received
Net Foreign non-business income received
Net income
Newfoundland Volunteer Firefighter tax credit
Non-capital losses of other years
Non-refundable tax credit, calculated
Non-refundable tax credits
Non-Taxable income
Non-taxable portion of capital gains on gifts of certain capital
Northern Ontario Energy Credit
Northern Ontario Energy Credit, Tax filer applied for the
Northern resident's deduction calculated.
Northwest Territories, Cost of living tax credit
Northwest Territories First Nations Community Resident Code
Nova Scotia affordable living tax credit
Nova Scotia poverty reduction tax credit
Nova Scotia volunteer firefighters and ground search and rescue tax credit
Nova Scotia volunteer firefighters and ground search and rescue tax Credit (as calculated by CRA)
Number of children for whom the taxfiler claimed the family caregiver amount
Number of members with a SIN
Nunavut, Cost of living tax credit
Nunavut, Volunteer firefighter tax credit
Nunavut, Volunteer firefighter tax credit (as calculated by CRA)
Old Age Security pension
Old Age repayment, calculated
Old Age Security Guaranteed Income Supplement Recipient Indicator
Ontario Amount paid for your accommodation in a public long term care home
Ontario apprenticeship training tax credit
Ontario Children's Activity Tax Credit
Ontario Co-operative education tax credit
Ontario Energy and Property Tax Credit – Energy Component of the
Ontario Energy and Property Tax Credit, Tax filer applied for the
Ontario guaranteed annual income system
Ontario healthy home renovation tax credit
Ontario Home energy costs paid for your principal residence on a reserve
Ontario Sales Tax Transition Benefit
Ontario Sales Tax Credit
Other Deductions
Other deductions from net income
Other employment income
Other income
Other than eligible dividends, net
Pension adjustment
Pension and superannuation income
Pension income deduction
Political contributions, gross federal
Political contributions, provincial
Political contribution tax credit, federal
Political contribution tax credit, provincial
Postal code
Postal delivery mode
PPIP included in employment insurance premiums through employment
Presence of individual in LAD Flag
Prince Edward Island volunteer firefighter tax credit
Principal industry sub-sector of employers, number of
Professional income, gross
Professional income, net
Province or territory (SGC)Province assistance benefits
Province of residence
Province of residence, if different than the mailing address
Provincial home buyers tax credit
Provincial Parental Insurance Plan, Premium paid
Provincial parental insurance plan premiums payable on employment
Provincial Parental Insurance Plan Premiums Payable on Self-Employment Income
Provincial refundable tax credits
Provincial seniors' benefit
Public transit passes amount
QPP contribution flag
QPP contributions through employment – T4.
QPP total contributions payable from self-employment in Quebec
Quebec abatement
Refund of investment tax credit
Refundable medical expense supplement
Registered disability savings plan
Registered pension plan contribution
Regular employment insurance benefits payable
Rental income, gross
Rental income, net
RRSP, earned income for (calculated)
RRSP, transfers to a
RRSP contributions
RRSP deduction limit, current year
RRSP deduction limit amount, next year
RRSP income
RRSP income for persons aged 65 and over
RRSP spousal contributions
Saskatchewan graduate tuition refund Saskatchewan Low Income Tax Credit
Saskatchewan Pension Plan contributions
Secondary principal industry sub-sector of employers
Self-employment income exemption for Status Indians flag
Self-employment income flag
Self-employment income for an Indian registered, or eligible to be registered, under the Indian Act
Self-employment, net income
Sex of individual
Social assistance income
Social benefits repayment
Social insurance number, change code
Spouse or Common-law partner amount
Spouse's universal child care benefit repayment
Standard industrial classification code
Stock option benefit deduction
T4 slips issued to individual, number of
Tax, net federal calculated
Tax, net provincial calculated
Tax deducted for OAS required clawback
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
Taxable Income
Tax paid by instalments
Taxation province
Tax-Free Savings Account Fair Market Value.
Tax-Free Savings Account Total Contributions
Tax-Free Savings Account Total Withdrawals.
Tax return type code, filer
Total amount of spousal and child support payments paid
Total amount of spousal and child support payments received
Total deductions for calculation of net income
Total EI insurable earnings on Self-employment income
Total income tax deducted
Total proceeds of disposition of mortgage foreclosures and conditional sales repossessions of qualified farm property and qualified fishing property
Total proceeds of disposition of qualified small business corporation shares - Capital Gains (or Losses)
Transfer payment income
Trust tax credit
Tuition and education transferred by spouse
Tuition and education amounts, total calculated amount claimed as a credit
Tuition fees for self
Union, professional and other dues
Universal Child Care Benefit
Universal child care benefit designated to dependent child
Universal Child Care Benefit Repayment
Volunteer Firefighter tax credit (Federal credit)
Workers' compensation payments
Working Income Tax Benefit
Working income tax benefit advance payments
Working Income Tax Benefit Basic Amount, Calculated
Working Income Tax Benefit Supplement Amount, Calculated
Working Income Tax Benefit Total Working Income Amount, Calculated
Yukon First Nation Resident Code
Yukon, First Nations tax credit claimed
Yukon Federal refundable First Nations abatement
9 Selected income variable counts and amounts for individuals, 2011 to 2012
10 Correspondence with the IMDB variables
11 Definition of total income variables
Table 1 Components of XTIRC, 2013
Table 2 Components of MKINC, 1982 to 2013
Table 3 History of components of XTIRC
Table 4 Differences between TIRC and XTIRC, 1982 to 2013
Table 4 Part 2 Variables to be added or removed from TIRC to create XTIRC
Table 5 Definition of XTIRC, 1982 to 2013
Table 6 Definition of MKINC, 1982 to 2013

Introduction

The Longitudinal Administrative Databank (LAD) is a subset of the T1 Family File (T1FF). The T1FF is a yearly cross-sectional file of all taxfilers and their families. Census families are created from information provided annually to the Canada Revenue Agency in personal income tax returns. Both legal and common law spouses are attached by the spousal Social Insurance Number (SIN) listed on the tax form, or by matching based on name, address, age, sex, and marital status. Children are identified through a similar algorithm and supplementary files. Prior to 1993, non-filing children were identified from information on their parents' tax form. Information from the Family Allowance Program was used to assist in the identification of children. Since 1993, information from the Child Tax Benefit Program has been used for this purpose.

The LAD is a random, 20% sample of the T1FF. Selection for LAD is based on an individual's SIN. There is no age restriction, but people without a SIN can only be included in the family component. Once a person is selected for the LAD, the individual remains in the sample and is picked up each year from the T1FF if he or she appears on the T1 that year. Individuals selected for the LAD are linked across years by a unique LAD identification number (LIN__I) generated from the SIN, to create a longitudinal profile of each individual. The LAD is augmented up each year with a sample of new taxfilers so that it consists of approximately 20% of taxfilers for every year. The 20% sample has increased from 3,227,485 people in 1982 to 5,385,200 in 2013 (an increase of 67%). This increase reflects increases in the Canadian population and increases in the incidence of tax filing as a result of the introduction of the Federal sales tax credit in 1986 and the Goods and Services Tax credit in 1989.

The LAD is organized into four levels of aggregation, namely the individual, spouse/parent, family, and child(ren) levels. The databank contains information on demographics, income, and other taxation data at the different levels of aggregation from 1982-2013, with new years of data being added as the information becomes available. Changes in tax legislation and in the design of the T1 form itself have resulted in some variables not being available for all years as well as some minor definitional changes from one year to the next.

The LAD is currently linked with the Longitudinal Immigration Database (IMDB) containing immigration records from 1980 to 2012. This linkage has been approved by the Statistics Canada Executive Management Board (EMB). Further information is available at
http://www.statcan.gc.ca/record-enregistrement/2008-eng.htm.

The LAD has been designed to serve as a research tool from which custom tabulations can be prepared. This dictionary, in turn, has been created to assist researchers in identifying the type of information that is available from the LAD. It identifies and defines the LAD variables including historical changes.

Confidentiality

Statistics Canada protects the confidentiality of individuals' tax data. Only aggregated information that conforms to the confidentiality provision of the Statistics Act is released. The LAD resides within Statistics Canada and all retrievals are done on site. Only a small staff within the Income Statistics Division (ISD) can access such data directly. This means that users must specify their data requirements to these persons who then carry out the retrieval. More information on the confidentiality procedures can be obtained from Client Services.

Geography

Data from the LAD are available for various levels of geography including Canada, provinces/territories, and regions (such as Census Division (CD), Census Metropolitan Area /Census Agglomeration (CMA/CA), Census sub-division (CSD) and Census Tracts (CT), etc.). Many other levels of geography are not included on the main LAD database, for example Economic Region (ER) and Federal Electoral District (FED); however these may be available in the LAD using the Postal Code Conversion File.

Dictionary format and contents

Outlined below is a brief description of the next nine sections of the LAD Dictionary.

The LAD register (Section 5) is a file that is used in conjunction with the yearly LAD files. The Register outlines the years that an individual is on the LAD and provides information on the taxfiler's sex, year of birth, and year of death. This section provides a brief description of this file and describes how it can be used to enhance LAD data analysis.

The Programming tips section (Section 6) provides information on writing programs for LAD retrievals. This information will assist those individuals who want to better access data from LAD files using the effective programming structure.

The Design of LAD variable acronyms (Section 7) is a description of the variable acronym structure. It provides insight into how to interpret the variable acronyms and information on the aggregation levels.

The LAD variable definitions (Section 8), alphabetically lists each variable by name. In addition, the following information is provided for each variable:

The years the variable is available on the LAD. The term 'present' denotes the most recent year of LAD data available.
The definition of the variable.
The source of the variable such as the line number on the tax form or through LAD processing.
Where relevant, the availability and historical continuity of the variable in relation to Canada Revenue Agency's definition of total income (TIRC_) and to ISD's definition of Total Income (XTIRC). This information is provided only for those variables that are a component of either definition of total income. For additional information on the income variables see Section 11, Definition of total income variables.
The acronym used to identify each variable and the aggregation levels available.

The Variable counts and amounts for individuals (section 9), outlines, for many variables, at the individual aggregate level, the count of individuals and the dollar amounts reported for the two most recent years of LAD data. Persons included in these counts and amounts are those who have been selected into the LAD sample.

The Correspondence with the IMDB variables (section 10) presents the variables from the Longitudinal Immigration Database (IMDB) that are linked with the LAD.

The Definition of total income variables (Section 11) identifies and defines total income variables and highlights historical changes. Also provided are tables that outline and compare the variables that comprise market income and the Canada Revenue Agency's (CRA) and Income Statistics Division's (ISD) definitions of total income.

The tables outlined in this section are the following:

Table 1 Components of XTIRC for the most recent year of LAD data.
Table 2 Components of MKINC, 1982 to the most recent year of LAD data.
Table 3 History of components of XTIRC
Table 4 Differences between TIRC and XTIRC, 1982 to the most recent year of LAD data
Table 5 Definition of XTIRC, 1982 to the most recent year of LAD data
Table 6 Definition of MKINC, 1982 to the most recent year of LAD data

Finally, How to obtain more information on the inside cover provides information on how to contact us by telephone, mail, fax, or e-mail from across Canada.

LAD register

The LAD register is a companion data file to the yearly LAD files. It contains a selected number of variables for all individuals who are present at any time in the LAD. These variables have characteristics that should remain constant over time and thus may not be identified in a particular yearly file. A new LAD register is created every year with the addition of a new LAD yearly file from taxfiler information provided from living or deceased taxfilers and imputed individuals. Thus, the current register contains the most up-to-date information on individuals present in the LAD. On rare occasions, new information on individuals may differ from that on the existing file. In these instances, current information supersedes information in the existing LAD register.

The LAD register is a quick reference tool that can provide basic data without accessing the yearly files. For example, information such as the number of individuals in the LAD by age and sex in a given year can be tabulated directly from the register. Further, the LAD register can be employed in conjunction with the yearly files. In particular, it is recommended that the age of an individual be calculated from the register's information on the year of birth rather than relying on the age information in the yearly files in order to ensure that it is consistent across years.

Following is a list of the variables that can be found on the register:

LIN__I: This is a numeric variable uniquely identifying each individual in LAD

SXCO_I: This is a character variable identifying the sex of the individual.
'F': females 'M': males
' ': when blank, the sex of the individual has not been identified

YOB__I: This is a four digit numeric field identifying the year of birth of the individual (e.g. 1947). The age of the individual in any given year can be calculated by subtracting the year of birth from that given year (e.g. in 2000, an individual born in 1965 would be 2000-1965 = 35 at the end of the 2000 calendar year).

YOD__I: This is a four digit numeric field identifying the year of death of the individual. For individuals who have not passed away, this field is missing.

FLAG_I (plus the relevant LAD year, for example FLAG_I1982, etc). These are character variables that identify the years in which an individual is present in the LAD files. They take the following values:
'1': the individual has filed in that year
'2': information for the individual has been imputed for that year
' ': (blank): the individual is not present in that year.

TTNFLI: Flag to indicate whether or not an individual has a temporary SIN, where:
'Y' (Yes) = Temporary SIN;
'N' (No) = No temporary SIN.

Temporary SINs are issued to temporary workers, non-residents, students with student visas, etc. In these cases, a SIN may change from one year to the next if, for instance, the individual becomes a permanent resident or a Canadian citizen. In the LAD files, LIN__I generated from the original SIN is maintained in order to ensure that information for an individual can be linked across years.

IMMFLI: Flag to indicate whether or not an individual is a Canadian immigrant, who landed between 1980 and the present, where:
'Y' (Yes) = Immigrant;
'N' (No) = Not an immigrant.

LNDYR I: This is a four digit numeric field identifying the landing year in which the immigrant landed (e.g. 1990). For individuals who are not an immigrant, this field is missing.

WGT__I^{Note : 1} : This is an individual noise weighting variable used with all procedures invoked in the SAS programs on the LAD 10% sample. It is a noise variable used to protect confidentiality. This variable is also found in the yearly files.

WGT2_I: As the previous variable this is an individual noise variable used to protect confidentiality. This weighting variable is used with all procedures invoked by the SAS programs with the LAD 20% sample. This variable is found in the yearly files as well.

Programming tips

This section provides programming information for individuals who want to have a better understanding of the programming structure used to access data from the LAD files. Please note that individuals may undertake their own programming, however, only a small staff within Statistics Canada can carry out these retrievals. Access to the LAD files is restricted to protect the confidentiality of an individual's tax data and any data that are made available will be screened through a set of rules designed to prevent disclosure.

There are two types of LAD files— the yearly LAD data files and the LAD register (for more details on the LAD register, refer to section 5, LAD register). LAD variables are identified with a variable name that consists of three parts: 1) the acronym name, 2) the aggregate level, and 3) the year (the four-digit year extension exists in most, but not all cases). Observations in the LAD files are sorted by a variable, named lin__i (note that there is no year extension for this variable), which enables users to maintain a link across years.

Data access is undertaken with SAS programming language. The next page contains a sample SAS program designed to access LAD data. The library assignments on the first three lines are the locations for the input files (first two lines) and the output files (the third line). The input files are in SAS format and can therefore be accessed with a SET or MERGE statement. This 20 % sample based program is aimed at retrieving the number of Social Assistance (SA) recipients in Ontario that did not have any earnings appearing on their T4 slips,according to sex and year (in this case, 2000 to 2002). It is generally recommended that programs use the variables available in the register rather than the yearly files because the register information contains the most recent data. For example, the following program uses sxco_i, a variable found in the register, rather than sxco_i&yr, the variable found in the yearly LAD files. The flag_i&yr variables in the register are useful to identify individuals who have filed in a given year. In this program, only individuals who have filed every year from 2000 to 2002 are selected. At the end of the program, four tables are created from the output data file. Note that for confidentiality purposes, the weight variables wgt__i (with the LAD 10% sample) or wgt2_i (with the LAD 20% sample) must be used whenever a SAS procedure such as FREQ or LOGISTIC is invoked.

When programming in SAS, it is important to keep in mind the distinction between missing values and zeros in numeric fields. With SAS, most mathematical operations undertaken with missing values will return missing values. In LAD, in years that an individual is present, numeric variables not relevant to that individual have a value of zero. For example, if a non-family person has filed in 2000, then the value for RRSPSI2000 (contributions to a spouse's RRSP) should be zero. If that individual has not filed in 2000, then the value will be missing. Thus, as a safety precaution, it is suggested that all numeric variables to be used in mathematical expressions be initialized to zero if missing, before using them.

Sample LAD program

* Sample SAS program using the LAD;

libname source1 '/LADdata/data1'; * first 10% sample ;
libname source2 '/LADdata/data2'; * second 10% sample ;
libname Out '/LADuser/xxxx/data'; * user's directory ;

* This sample program's objective is to use the 20% LAD to retrieve the number of Social Assistance (SA) recipients in Ontario that did not have any earnings appearing on their T4 slips, according to sex and year (in this case, 2000 to 2002). Data for provinces and earnings are from the yearly LAD files whereas the sex variable is from the 2002LAD register (the most recent). ;

* The first step is to create a datafile containing all the information that we need to produce our tables. This datafile will be called SAOnt and will be saved in the 'out' directory. The Longitudinal Identifier Number (LIN__I) is used to merge the annual LAD datasets. ;

data out.SAOnt;
merge
source1.lad2000(where=(prco_i2000 = 5) keep=lin__i prco_i2000 saspyi2000 t4e__i2000)
source2.lad2000(where=(prco_i2000 = 5) keep=lin__i prco_i2000 saspyi2000 t4e__i2000)
source1.lad2001(where=(prco_i2001 = 5) keep=lin__i prco_i2001 saspyi2001 t4e__i2001)
source2.lad2001(where=(prco_i2001 = 5) keep=lin__i prco_i2001 saspyi2001 t4e__i2001)
source1.lad2002(where=(prco_i2002 = 5) keep=lin__i prco_i2002 saspyi2002 t4e__i2002)
source2.lad2002(where=(prco_i2002 = 5) keep=lin__i prco_i2002 saspyi2002 t4e__i2002)
source1.reg2002(keep=lin__i sxco_i flag_i2000-flag_i2002 wgt2_i)
source2. reg2002(keep=lin__i sxco_i flag_i2000-flag_i2002 wgt2_i);

by lin__i ;

If flag_i2000=1 and flag_i2001=1 and flag_i2002=1; *person must be taxfiler in all 3 years;

* We create a flag variable that identifies the SA receipients for each year. The result is three variables, flag_sa2000, flag_sa2001 and flag_sa2002, taking a value of either 1 or 0.

If (t4e__i2000=0 and saspyi2000>0) then flag_sa2000 = 1 ;
else flag_sa2000 = 0 ;
if (t4e__i2001=0 and saspyi2001>0) then flag_sa2001 = 1 ;
else flag_sa2001 = 0 ;
if (t4e__i2002=0 and saspyi2002>0)then flag_sa2002 = 1 ;
else flag_sa2002 = 0 ;

run ;

* The SAS 'freq' procedure is used to produce our tables. We would also need to make sure that confidentiality guidelines standards are respected. ;proc freq data = out.SAOnt;
tables sxco_i*flag_sa2000*flag_sa2001*flag_sa2002 /missing;
weight wgt2_i ;
run ;

* End of the sample program ;

Design of LAD variable acronyms

Most LAD variables have a ten-character acronym. Each acronym consists of three parts, namely the variable name (five characters), the aggregate level (one character), and the calendar year (four characters), e.g. XTIRCI2000.

The variable name is the principal component of the acronym. The characters identify the type of information provided by the variable (see section 8 "LAD Variable Definitions").

The one-character aggregate level character provides information on individuals of the census family according to the designated level of aggregation. There are four possibilities, namely 'I', 'P', 'F', and 'K' representing individual, parents, family and children (kids) respectively. The family types outlined in these aggregate levels refer to the status of the family at the end of the tax year. Following are details about each of these aggregate levels:

I (Individual):
A variable with this aggregate level provides information only for the individual (to be selected into the sample, an individual must have a SIN). In most cases this information is taken from the individual's own tax form^{Note : 2}, though some individuals who have not filed are imputed from a spouse's tax form or from information from an earlier year, and therefore have imputed information (since 1993 imputed children can be selected into the sample).

P (Parents/spouse):
This aggregate level indicates that the variable contains data for the parent(s) in the census family for couple families or for single-parent families. For couple families, Parents/spouse represents the partner's individual characteristics. The income is the sum of the income of the two parents / spouses. The partner's income in particular year is the difference between this summed income and the individual income eg. XTIRCP2000 – XTIRCI2000. In the case of lone-parent families or persons not in census families, Parents/spouse is the parent's or person not in census families' individual information.

Because deceased people are attached to families, there are some cases in which variables at the 'P' aggregate level contain information for more than two individuals. If an individual who is a person not in a census family as of December 31st of the year had a spouse who died during the year, the parent aggregate level may contain information for both the individual and his or her spouse. This can occur if an individual's spouse has recently passed away and the individual has since remarried. In such cases, the 'P' variables can contain information for three people, the individual, the individual's living spouse, and the individual's deceased spouse. There are a few variables with a 'P' aggregate level that provide information on only one person in the census family regardless of the family composition. These variables include age, gross business / commission / farming / fishing / professional income, immigrant/emigrant code, English/French language, landing year and year of death.

F (Family):
This aggregate level indicates that the information in the variable is an aggregate of all members in the individual's census family, including the individual himself/herself. Once again, note that deceased individuals are attached to families; therefore this variable can contain information aggregated over more individuals than just the census family. The exceptions are LIMATIyyyy and LIMXTIyyyy, which are the low income status variables using ISD's after-tax income and total income definitions, respectively. These two variables are dichotomous variables (i.e. 0 or 1). Additional exceptions are gross business income (BGRS_Fyyyy), gross commission income (CMGRSFyyyy), gross farming income (FMGRSFyyyy), gross fishing income (FSGRSFyyyy), and gross professional income (PFGRSFyyyy), which contain the largest gross self-employment income amongst all the people in the census family.

K (Kids):
This aggregate level indicates that the information in this variable pertain to children in the census family. Note that these variables are on a different file. There are only two variables available for all children in a census family. They are age (AGE__Kyyyy) and the family identification number (FIN__Iyyyy). The remaining 'K' variables have information only for tax-filing children, and are left blank or replaced by zero for non-filing children.

The four-characters for the calendar year, identifies the year to which the variable is associated. The LAD data are stored in separate files for each calendar year; therefore all variables in a particular year file will have the same four-character calendar year reference. The only exception in the yearly files is the variable LIN__I, the LAD individual identification number, which is available for each observation present in each year file, but does not have a calendar year as part of the acronym (note that there is also a variable for spousal LIN (LIN__Pyyyy^{Note : 3}) which does have the year extension as part of the acronym name). In the register file, the exceptions to the four character year are LIN__I, SXCO_I, YOB__I, YOD__I, LNDYRI, TTNFLI and IMMFLI, which are the individual's LIN, sex, year of birth, year of death, landing year, temporary SIN flag, and immigrant flag, respectively.

LAD variable definitions

LAD variable definitions figure descriptions

Example of a definition structure. This figure explains how each variables of the LAD will be described. The variable name appears first then below on the right side is the available years of the variable. The definition of the variable follows. Then a line (Derived from:) describes the source from which the variable was derived. The LAD acronym (five characters) and the aggregate levels available (one character each) are the last line of the definition. Also, when the field is a character it is identified on the last line.

Additional personal exemptions

(1982 to present)

Definition: Additional personal exemptions refer to the additional personal amounts field on the T1 General. Additional personal amounts is a non-refundable tax credit comprised of the "equivalent-to spouse" amount. Also included is an amount for infirm dependants age 18 or older (since 1997).

Derived from: Line 305 Schedule 1 (1988 to 1992)
Line 305 and 306 Schedule 1 (1993 to 2003)
Line 306 Schedule 1 (2004 to present)

LAD: APXMP I, F, P

Adoption Expenses

(2005 to present)

Definition: The amount of Adoption expense, as calculated by the system. Under proposed legislation, you will be allowed to claim a non refundable credit for certain adoption expenses. The maximum eligible expenses related to the adoption of any child under the age of 18 years are:

$10,445 in 2007
$10,643 in 2008
$10,909 in 2009
$10,975 in 2010
$11,128 in 2011
$11,440 in 2012
$11,669 in 2013
in earlier years the maximum was $10,000.

These expenses may be split between two adoptive parents, but the combined total expenses cannot exceed the $11,440 maximum limit for each child. In T1FF, it has been decided to allow a maximum of 3 children being adopted in the same year for a maximum of $30,000.

Derived from: Line 313 Schedule 1

LAD: ADEXP I, F, P

Age

(1982 to present)

Definition: The age is calculated by subtracting the individual's year of birth from the tax year of the data. The age is defined as of December 31st of the tax year.

An individual's age may not be consistent from one year to the next. It is recommended that age be recalculated from the year of birth (YOB) information on the current LAD register that contains the most recent age information available.

Any taxfiler or imputed individual with an age greater than 99 does not have his or her actual age in the field, but the value 99.

Derived from: Personal information section, T1 tax form (1982 to present)
LAD: AGE__ I, P, K

Age exemption amount

(1982 to present)

Definition: An individual who is 65 years or older at the end of the tax year is entitled to claim a personal age exemption.

Derived from: Line 301 Schedule 1 (1988 to present)
"Claim for personal exemptions" section (1982 to1987)

LAD: AXMP_ I, F, P

Age imputation flag

(1991 to present)

Definition: This flag is an indicator of the origin of the Year of Birth.
0: year of birth derived from year of birth (YOB) or child year of birth fields.
1: imputed year of birth.

Derived from: T1FF processing

LAD: AGEFL I, K

Alimony deduction (claimed)

(1997 to present)

Definition: The amount of alimony deduction claimed in the year as calculated by the system. These are deductible support payments for a spouse or common-law partner or for a child, which were made in the current tax year. In general, only payment made pursuant to an order, decree, judgement or a written separation agreement, are deductible.

Derived from: Line 220

LAD: ALMDC I, F, P

Alimony or support deductions (paid)

(1986 to present)

Definition: An alimony deduction is the money paid by the taxfiler to a former spouse for spousal support (alimony) and/or for child support (maintenance).

From 1986 to 1996: Both alimony and maintenance payments could be deducted from the income.

Effective May 1, 1997, there were major changes to the taxation of child support and not all child support can be deducted from income. The following highlights the changes:

For child support agreements made after April 30th, 1997, child support was no longer a deduction from the income by the payer and it is no longer included as an income for the recipient.
For child support agreements made prior to May 1, 1997, child support continued to be a deduction from income for the payer and a source of income for the recipient.

For child support agreements made prior to May 1, 1997 but changed after April 30, 1997, child support is no longer a deduction from income by the payer and it is no longer included as an income for the recipient. (Same rules as outlined in #1).

Under this new legislation, spousal support (alimony) continues to be a deduction for the payer only if the payer – when applicable – has provided child support. The recipient of spousal support must claim it as a source of income. (See also TALIP)

Derived from: Line 230 (1997 to present), Line 220 (1986 to 1996)
LAD: ALMDN I, F, P (formerly ALMDM from 1986 to 1995, retroactively changed to ALMDN in 1996)

TIRC_: From 1982 to 1985, this income was included with Other Income (OI___). Starting in 1986, a unique variable (ALMI_) was available

XTIRC: Same as TIRC

LAD: ALMI_ I, F, P

Alimony or support income

(1986 to present)

Definition: Alimony income is the Taxable income received by the taxfiler from a former spouse, for spousal support (alimony) and/or for child support (maintenance).

From 1986 to 1996: Both alimony and maintenance payments could be taxable income.

Effective May 1, 1997, there were major changes to the taxation of child support.

For child support agreements made after April 30th, 1997, child support was no longer a deduction from income by the payer and it was no longer included as an income for the recipient.
For child support agreements made prior to May 1, 1997, child support continued to be a deduction from the income for the payer and a source of income for the recipient.
For child support agreements made prior to May 1, 1997 but changed after April 30, 1997, child support was no longer a deduction from the income by the payer and it was no longer included as an income for the recipient. (Same rules as outlined in #1).

Derived from: Line 156 (1997 to present), Line 128 (1986 to 1996)

TIRC_: From 1982 to 1985, this income was included with Other Income (OI___). Starting in 1986, a unique variable (ALMI_) was available
XTIRC: Same as TIRC

Amount of self-employed income from T4 slips for a shareholder

(2010 to present)

Definition: If you are employed by a corporation but not eligible to participate in the EI program as an employee because you control more than 40 percent of the voting shares of that corporation, enter the amount from box 14 of all your T4 slips received from that corporation unless Box 14 of your T4 slip may include certain amounts that are not insurable earnings, such as:

non-cash benefits (other than the value of board and lodging);
contributions made by your employer to your employee group RRSP where access to the funds is restricted;
certain amounts paid by your employer to you to cover the waiting period or to increase the maternity, parental, or compassionate care benefits; and
top-up amounts paid by your employer to you in addition to worker's compensation benefits.

Derived from: Line 5493 Schedule 13

LAD: SEISHRHDR_ I, F, P

Amount of the provincial children's arts tax credit, as claimed by the client

(2012 to present)

Definition: A taxfiler can claim a maximum of $500 per child for fees paid in the calendar year relating to the cost of registration or membership for their or their spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability amount) at the beginning of the year in which an eligible arts expense was paid.

The tax filer can claim this amount as long as another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of them were claiming the amount.

Children with disabilities – If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed as long as a minimum of $100 is paid for registration or membership fees for a prescribed program.

Notes
Eligible expenses do not include amounts that can be claimed as the federal children's fitness amount or as a deduction by any individual, such as the child care expenses deduction (line 214). As well, eligible expenses do not include amounts that have been claimed as a tax credit by any individual.
Programs that are part of a school curriculum are not eligible.

Derived from: Line 370 Schedule 1

LAD: NRPROVCLDAT_ I, F, P

Area size code

(1982 to present)

Definition: An area size code classifies segments of the population by grouping them into specific urban size ranges or within a rural area represented by a code. Within T1 Family File (T1FF) and LAD each postal code has a corresponding Area Size Rank (ASR) code. The population counts for postal codes were aggregated by ASR code to the Canada level. The resulting variable yields six categories of area size:

1 – Urban area, population 500,000+
2 – Urban area, population 100,000 – 499,999
3 – Urban area, population 30,000 – 99,999
4 – Urban area, population 15,000 – 29,999
5 – Urban area, population 1,000 – 14,999
6 – Rural area, population less than 1,000+

Derived from: ISD Geography Conversion file using Postal Code Delivery Mode file from Canada Post

LAD: ASR__ I, F

Attendant care expenses

(1989 to present)

Definition: Previously called Attendant Care Expenses referred to a claim made by a tax filer who had a severe and prolonged (12 months) mental or physical disability for the amount of attendant care necessary to enable the tax filer to earn income. There was a maximum allowable claim of $5,000 (or $10,000 in the year of death) from 1991 to 1996. Beginning in 1997, the maximum has been set to $10,000 for medical care credit (attendant) and in the year of death, the maximum is $20,000. Under the equivalent to married claim, unused portions of this exemption can often be transferred to the spouse, parent, or grandparent of the tax filer.

Now called Disability Supports Deduction (also includes disability supports expenses such as sign language interpretation services). The definition was broadened and the expense limits increased (e.g. the 2/3 of earned income limit has been removed in 2004).

Derived from: Line 215 T1

LAD: ACEXP I, F, P

Bankruptcy code

(1982 to present)

Definition: The bankruptcy code documents whether or not a taxfiler was bankrupt during the tax year. The following is a listing of the bankruptcy codes:

0 – T/P (taxpayer) is not bankrupt
1 – send all refunds to taxpayer, trustee not interested in refund
2 – send only post bankrupt refund to trustee, trustee interested in post
3 – send all refunds to trustee, trustee interested in all refunds.
Additional values for the year (1996) are :
4 - No longer exists
5 - Year prior to the year of bankruptcy
6 - Year subsequent to the year of bankruptcy where bankruptcy not discharged.

Derived from: Revenue Canada file.

LAD: BKRPT I, F, P

Basic personal amount

(1982 to present)

Definition: The basic personal amount eligible for tax credit is available for individual taxpayers who throughout the tax year either carried on business in Canada or were resident in Canada.

Derived from: Line 300 Schedule 1 (1988 to present)
"Claim for personal exemptions" section (1982 to 1987)

LAD: BPXMP I, F, P

Benefit for disabled children

(2009 to present)

Definition: Benefits for disabled children are paid to families with at least one disabled child aged 18 or more. At the beginning, the CDB was a tax-free benefit for low-income and modest-income families caring for children under the age of 18 who have severe and prolonged mental or physical impairment. The CDB is paid as a monthly supplement to the Canada Child Tax Benefit (CCTB) and the Children's Special Allowances (CSA) payments. The CDB comes from the Child Benefits file. It is not a component of XTIRC because it is already included in CTBI. There are instances where the amount of CDB is greater than CTBI due to adjustments made at CRA.

Derived from: Child Tax Benefit file, Canada Revenue Agency

LAD: CTBDS I, F, P.

British Columbia mining exploration tax credit

(2010 to present)

Definition: You can claim this 20% refundable tax credit if you were resident in British Columbia at the end of the year and you incurred qualified mining exploration expenses in the province.

Qualified mining exploration expenses incurred after February 20, 2007, in prescribed Mountain Pine Beetle affected areas are eligible for an enhanced tax credit of 10%, in addition to the 20% tax credit.

The expenses must have been incurred for determining the existence, location, extent, or quality of a mineral resource in British Columbia.

Derived from: Line 6051 Form BC479

LAD: BCMETCC_ I, F, P

British Columbia Harmonized sales tax-credit

(2010 to present)

Definition: This new credit (BCHSTC) is a non-taxable refundable payment to help low-income individuals and families offset the impact of the sales taxes they pay. The BCHSTC payment is combined with the quarterly payment of the federal GST/HST credit. To get payments under the BCHSTC, you (or your spouse or common-law partner) should apply for the GST/HST credit on page 1 of your (or your spouse's or common-law partner's) tax return. The information you give on your return(s) will determine how much BCHSTC you will get starting in July 2011.

Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit)

LAD: BCHSTC_ I, F, P

British Columbia Low income climate action tax credit

(2010 to present)

Definition: The BCLICATC is a tax-free payment to help low-income individuals and families with the carbon taxes they pay. The BCLICATC payment is combined with the quarterly payment of the GST/HST credit and the BCHSTC. To get payments under the BCLICATC, you (or your spouse or common-law partner) should apply for the GST/HST credit on page 1 of your (or your spouse's or common-law partner's) tax return. The information you give on your return(s) will determine how much BCLICATC you will get.

Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit)

LAD: BCLICATC_ I, F, P

British Columbia seniors' home renovation tax credit

(2012 to present)

Definition: A tax credit of 15% of eligible expenses for renovations performed to the principal residence or property of a senior citizen residing in British Columbia in the specific tax year. A tax filer may be eligible for this credit if:

they were a resident of British Columbia;
were a senior (65 years of age or older) or a non-senior living with a family member who is a senior;
and they, or someone on their behalf, paid or incurred eligible expenses to their principal residence or the land on which their principal residence is situated.

The improvements must be of an enduring nature and be integral to the home or land.

If the tax filer shared a principal residence with one or more family members, one of them may claim the entire amount of eligible expenses, or all members may each claim a portion of the expenses. The tax filer can claim the lesser of $10,000 and the amount of eligible expenses that they, or someone on their behalf, paid or incurred related to the principal residence.

Derived from: Line (box/field) 6048 Form BC479

LAD: BCSENHRTC_ I, F, P

British Columbia shipbuilding and ship repair industry tax credit (employers)

(2012 to present)

Definition: A tax filer can claim this refundable tax credit in respect of salaries and wages paid if they met all of the following conditions:

they were a resident of British Columbia at the end of the calendar year;
their principal business, for the part of the year after September 30, was the construction, repair or conversion of ships in British Columbia; and
they employed a person who, in that calendar year, met certain requirements in an eligible program administered through the British Columbia Industry Training Authority.

If they were a member of a partnership other than a specified member, such as a limited partner, they can claim their proportionate share of the partnership's training tax credit.

Derived from: Line 10 Form BC479

LAD: BCSSRITC_ I, F, P

Business income, gross

(1982 to present)

Definition: Gross business income is the entire income of the taxfiler's unincorporated business (e.g. dentist, accountant, physician, etc.), before costs and expenses are deducted. If the enterprise is a partnership, each partner reports the income of the whole operation.

Until 1994, reporting of self-employment income was on a fiscal year basis and the fiscal year end was the end of the taxation year for reporting this income. Beginning in 1995, most individuals are required to report self-employment income on a calendar year basis. However, eligible individuals may be able to use an alternative method of reporting whereby the fiscal period does not end on December 31. Due to this rule change, individuals reporting self-employment income in 1995 may have reported more than one fiscal year's income (i.e. more than 12 months).

Note: When this variable is reported for more than one person in a family, the family's and parent's aggregate levels contain only the amount from one of these persons, precisely the highest value from all. It has been assumed that when more than one person in the family reports this self-employment income, these family persons are supposed to be all working for the same business.

Derived from: Line 162 (1984 to present), Line 84 (1982 to 1983)

LAD: BGRS_ I, F, P (Formerly SGBUS from 1982 to 1995, retroactively changed to BGRS_ in 1996)

Business income, net

(1982 to present)

Definition: Net business income is the taxfiler's share of income (gain or loss) from an unincorporated business, after costs and expenses are deducted. It is a component of self-employment income. Amounts reported by the taxfiler might be positive, negative or zero.

Derived from: Line 135 (1984 to present), Line 19 (1982 to 1983)

LAD: BNET_ I, F, P (formerly SNBUS from 1982 to 1995, retroactively changed to BNET_ in 1996

Business investment loss

(1988 to present)

Definition: A business investment loss results from the actual or deemed disposition of certain capital properties. It can happen when the tax filer dispose of one of the following to a person the tax filer deals with at arm's length:

a share of a small business corporation; or
a debt owed to you by a small business corporation.

The tax filer may also have such a loss if he/she is deemed to have disposed of, for nil proceeds of disposition, a debt or a share of a small business corporation under any of the following circumstances:

A small business corporation owes the tax filer a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year.

At the end of the year, the tax filer owns a share (other than a share he/she received as consideration from the sale of personal-use property) of a small business corporation that:

has gone bankrupt in the year;
is insolvent, and a winding-up order has been made in the year under the Winding-up Act; or
is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business.

Derived from: Line 217 T1

LAD: KLCBC I, F, P

Canada employment amount

(2006 to present)

Definition: The Canada employment amount is a non-refundable tax credit available for the first $1,000 of employment income earned. The credit is based on the lesser of base amount of $1,000, indexed for inflation each year after 2007; and total employment income reported on lines 101 and 104 of the tax return. The amount provides recognition for work-related expenses such as home computers, uniforms and supplies in the public and private sector. Self-employed individuals are not eligible to claim this amount.

Derived from: Line 363 Schedule 1

LAD: CEA__ I, F, P

Canadian Forces personnel and police deduction

(2004 to present)

Definition: A new deduction that applies for 2004 and subsequent years for certain members of the Canadian Forces and Canadian police services if deployed outside Canada on a high-risk or current moderate-risk operational mission (amounts taken from Box 43 of T4 slips).

Derived from: Line 244

LAD: CFPDN I, F, P

Capital gain held in reserve from the disposition of capital property

(2009 to 2010)

Definition: A capital gain from a reserve brought into income qualifies for the capital gains deduction only if the original capital gain was from a property eligible for the deduction.

Derived from: Form T2017

LAD: KGHRS I, F, P

Capital gains deferral from qualifying dispositions of eligible small business corporation shares

(2010 to present)

Definition: The capital gains deferral is available for the disposition of eligible small business corporation shares made in 2010. The investment can be made by an individual in any particular corporation (or related group).

Derived from: Line 161 Schedule 3

LAD: KGSBINVDFR_ I, F, P

Capital gains exemption, calculated

(1986 to present)

Definition: A capital gains exemption refers to the amount of capital gains that a taxfiler is able to deduct from Taxable income. A capital gain (loss) arises whenever there is a disposition or deemed disposition of capital property (i.e. when a taxfiler sells eligible capital property for more (less) than its initial cost. The Capital Gains Exemption is an optional deduction from Taxable income.

Both the number of individuals and the amounts reported were unusually high in 1994, in which there was a change in legislation whereby individuals could no longer claim a deduction for gains realized after February 1994 on property other than qualified small business corporation shares or qualified farm property. However, individuals could report all or part of their capital gains that were accrued before February 23, 1994 so that they could benefit from the unused part of their $100,000 capital gain exemption.

Derived from: Line 254 (1986 to present)

LAD: GGEX_ I, F, P

Capital gains/losses, net taxable

(1982 to present)

Definition: A capital gain or loss occurs when there is a disposition or deemed disposition of capital property, only a fraction of net capital gains are taxable.

The following is the percentage of capital gains that is taxable:

50%, 2001 to 2013;
Three different percentages in 2000;
75%, 1990 to 1999;
37.5%, 1997 for certain property donated to charity;
66%, 1988 and 1989;
50%, 1982 to 1987.

For the year 2000, taxfilers include in their income 75% of capital gains realized before February 28, 66.67% of gains realized from February 28 to October 17 and 50% after this date. The cumulative capital gains deduction limit is $250,000.

To get the actual net capital gains/losses, divide CLKGL by 0.50 from 1982 to 1987, by 0.66 in 1988 and 1989, by 0.75 from 1990 to 1999. For 2000 to present, this variable has been calculated for you (CLKGX).

Derived from: Line 127 (1984 to present), Line 17 (1982 to 1983)

TIRC_: Included from 1982 to present.

XTIRC: Not present.

LAD: CLKGL I, F, P

Capital gains or losses, net

(1982 to present)

Definition: These are the net capital gains or losses before multiplying by a conversion factor to get the Net taxable capital gains or losses.

Derived from: T1FF processing, on Schedule 3 Line 9 (2000), Line 197 (2001 to present)

LAD: CLKGX I, F, P

Capital gain (or loss) of qualified small business corporation shares

(2010 to present)

Definition: The net capital gain or loss from the disposition of qualified small business corporation shares. For more information see variable SBDSPGRS_.

Derived from: Line 107 Schedule 3

LAD: SBNGLSH_ I, F, P

Capital gain or loss on prior year reserves

(2010 to present)

Definition: Generally, the maximum period over which most reserves can be claimed is 5 years. However, a 10 year reserve period is provided for transfers to your child of family farm property, family fishing property, and small business corporation shares, as well as gifts of non-qualifying securities made to a qualified donee.

Derived from: Line 192 Schedule 3

LAD: KGAPPLRSVC I, F, P

Caregiver amount

(1998 to present)

Definition: The amount of the caregiver tax credit claimed by the taxfiler on the return. Beginning in 1998, a taxfiler who, either alone or with another person maintained a dwelling were the taxfiler and a dependant lived, the taxfiler can claim a caregiver amount for this dependant. Each dependant for whom the taxfiler claims this amount must have been one of the following individuals:

- Your or your spouse or common-law's child or grandchild
- Your or your spouse or common-law's brother, sister, niece, nephew, aunt, uncle, parent or grandparent, who was resident in Canada. You cannot claim this amount for a person who was only visiting you.
In addition, each dependant must meet ALL of the following conditions:
- been 18 or over at the time they lived with you
- had a net income (line 236 of the dependant's tax return) of less than the specified amount for the tax year (for example, $17,745 in 2007), and
- been dependent on the taxfiler due to mental or physical infirmity, or if they are your parent or grandparent (including in-laws) and age 65 or older.

LAD: CAREG I, F, P

Carrying charges and interest expenses

(1986 to present)

Definition: A taxfiler can claim the following carrying charges and interest they paid to earn income from investments:

fees to manage or take care of your investments (other than administration fees you paid for your registered retirement savings plan or registered retirement income fund), including safety deposit box charges;
fees for certain investment advice or for recording investment income;
fees to have someone complete your return, but only if you have income from a business or property, accounting is a usual part of the operations of your business or property, and you did not use the amounts claimed to reduce the business or property income you reported;
most interest you pay on money you borrow for investment purposes, but generally only as long as you use it to try to earn investment income, including interest and dividends. However, if the only earnings your investment can produce are capital gains, you cannot claim the interest you paid; and
legal fees you paid relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, will have to pay to you. Legal fees you paid to try to make child support payments non-taxable must be deducted on line 232.

Derived from: Line 221 T1

LAD: CYCGI I, F, P

Census Division (CD)

(1982 to present)

Definition: Census division (CD) is the general term for provincially legislated areas (such as county, "municipalité régionale de comté" and regional district) or their equivalents. Census divisions are intermediate geographic areas between the province/territory level and the municipality (census subdivision). A census division is a group of neighbouring municipalities joined together for the purposes of regional planning and managing common services (such as police or ambulance services). These groupings are established under laws in effect in certain provinces of Canada.

For example, a census division might correspond to a county, les municipalités régionales de comté or a regional district. In other provinces and the territories where laws do not provide for such areas, Statistics Canada defines equivalent areas for statistical reporting purposes in cooperation with these provinces and territories. Each CD is identified by a unique four-digit code including the code of the province (first two-digits) and the CD code (third and fourth digits). For example:

Census Division (CD)
Table summary
This table displays the results of Census Division (CD). The information is grouped by PR-CD code (appearing as row headers), CD name and type (appearing as column headers).
PR-CD code	CD name and type
12 06	Lunenburg (N.S.)
35 06	Ottawa, (Ont.)

Derived from: PCONV file from Geography Division and ISD geography conversion file

LAD: CD11_/CD06_/CD01_/CD96_/CD91_/CD86_/CD81_ I, F

Census Division - unique

(1982 to present)

Definition: This variable incorporates geographic codes from other levels of geography (for example, province) to obtain a unique census division (CD) code. The variable utilizes census geography information applicable to the year in which the variable is created. Users should be aware that census geography information changes over time, being updated with each new census. In addition, postal code boundaries do not correspond perfectly with census geography boundaries. For additional information please consult the most recent CD variable using census geographies (for example: CD06_).

Derived from: PCONV file from Geography Division and ISD geography conversion file

LAD: XCD11_/XCD06_/XCD01_/XCD96_/XCD91_/XCD86_/XCD81_ I, F

Census metropolitan area (CMA)

(1982 to present)

Definition: A census metropolitan area (CMA) or a census agglomeration (CA) is formed by one or more adjacent municipalities centred on a large urban area (known as the urban core). A CMA must have a total population of at least 100,000 of which 50,000 or more must live in the urban core. A CA must have an urban core population of at least 10,000. To be included in the CMA or CA, other adjacent municipalities must have a high degree of integration with the central urban area, as measured by commuting flows derived from census place of work data.

If the population of the urban core of a CA declines below 10,000, the CA is retired. However, once an area becomes a CMA, it is retained as a CMA even if its total population declines below 100,000 or the population of its urban core falls below 50,000. The urban areas in the CMA or CA that are not contiguous to the urban core are called the urban fringe. Rural areas in the CMA or CA are called the rural fringe.

When a CA has an urban core of at least 50,000, it is subdivided into census tracts. Census tracts are maintained for the CA even if the population of the urban core subsequently falls below 50,000. All CMAs are subdivided into census tracts. For Census metropolitan area 2006 there are 33 census metropolitan areas in Canada. Each CMA or Census Agglomeration (CA) in Canada is identified individually by the two-digit code of the province followed by a unique three-digit code for the CMA/CA. For example:

Census metropolitan area (CMA)
Table summary
This table displays the results of Census metropolitan area (CMA). The information is grouped by PR-CMA/CA code (appearing as row headers), CMA/CA name (appearing as column headers).
PR-CMA/CA code	CMA/CA name
24 505	Ottawa - Gatineau CMA (Que.)
35 505	Ottawa - Gatineau CMA (Ont.)
47 840	Lloydminster CA (Sask.)
48 840	Lloydminster CA (Alta.)

Derived from: PCONV file from Geography Division and ISD geography conversion file

LAD: CMA11/CMA06/CMA01/CMA96/CMA91/CMA86/CMA81 I, F

Census Metropolitan Area - unique

(1982 to present)

Definition: This variable incorporates geographic codes from other levels of geography (for example, province) to obtain a unique census metropolitan area (CMA) code. The variable utilizes census geography information applicable to the year in which the variable is created. Users should be aware that census geography information changes over time, being updated with each new census. In addition, postal code boundaries do not correspond perfectly with census geography boundaries. For additional information please consult the most recent CMA variable using census geographies (for example: CMA06).

Derived from: PCONV file from Geography Division and ISD geography conversion file

LAD: XCMA11/XCMA06/XCMA01/XCMA96/XCMA91/XCMA86/XCMA81 I, F

Census Sub-division (CSD)

(1982 to present)

Definition: A census subdivision (CSD) is the general term applied to municipalities (as determined by provincial legislation) or their equivalent, for example, Indian reserves, Indian settlements, and unrecognized territories. Each CSD is identified by a unique seven-digit code including the code of the province (first two-digits), the last two-digits of the CD code (third and fourth digit) and a three-digit code for the Census Subdivision. For example:

Census Sub-division (CSD)
Table summary
This table displays the results of Census Sub-division (CSD). The information is grouped by PR-CD-CSD code (appearing as row headers), CSD name and type (appearing as column headers).
PR-CD-CSD code	CSD name and type
12 06 008	Mahone Bay, T (N.S.)
35 06 008	Ottawa, C (Ont.)

Derived from: PCONV file from Geography Division and ISD geography conversion file

LAD: CSD11/CSD06/CSD01/CSD96/CSD91/CSD86/CSD81 I, F

Census Sub-division - unique

(1982 to present)

Definition: This variable incorporates geographic codes from other levels of geography (for example, province) to obtain a unique census sub-division (CSD) code. The variable utilizes census geography information applicable to the year in which the variable is created. Users should be aware that census geography information changes over time, being updated with each new census. In addition, postal code boundaries do not correspond perfectly with census geography boundaries. For additional information please consult the most recent CSD variable using census geographies (for example: CSD06).

Derived from: PCONV file from Geography Division and ISD geography conversion file

LAD: XCSD11/XCSD06/XCSD01/XCSD96/XCSD91/XCSD86/XCSD81 I, F

Census tract (CT)

(1982 to present)

Definition: Census tracts (CTs) are small geographic units representing urban or rural neighbourhood-like communities in CMAs or CAs (with an urban core population of 50,000 or more at the previous census). Each census tract is assigned a seven-character numeric 'name' (including leading zeros, the decimal point and trailing zeros). To uniquely identify each census tract in its corresponding census metropolitan area or tracted census agglomeration, the three-digit CMA/CA code must be added to and precede the CT 'name'. For example:

Census tract (CT)
Table summary
This table displays the results of Census tract (CT). The information is grouped by CMA/CA code - CT name (appearing as row headers), CMA/CA name (appearing as column headers).
CMA/CA code - CT name	CMA/CA name
562 0005.00	Sarnia CA (Ont.)
933 0005.00	Vancouver CMA (B.C.)

Derived from: PCCF File, Geography Division

LAD: CT11_/CT06_/CT01_/CT96_/CT91_/CT86_/CT81_ I, F

Census Tract - unique

(1982 to present)

Definition: This variable incorporates geographic codes from other levels of geography (for example, province) to obtain a unique census tract (CT) code. The variable utilizes census geography information applicable to the year in which the variable is created. Users should be aware that census geography information changes over time, being updated with each new census. In addition, postal code boundaries do not correspond perfectly with census geography boundaries. For additional information please consult the most recent CT variable using census geographies (for example: CT06).

Derived from: PCONV file from Geography Division and ISD geography conversion file

LAD: XCT11_/XCT06_/XCT01_/XCT96_/XCT91_/XCT86_/XCT81_ I, F

Charitable donations calculated

(1983 to present)

Definition: A credit, since 1988, which is given to taxfilers for their charitable donations to registered charities and athletic associations. Charitable Donations Calculated is the sum of Allowable Charitable Donations and Government Gifts. In order to obtain a credit for donations, the charitable organization must have been devoted to a valid activity and no part of its income can have been available for the personal benefit of any proprietor, member or shareholder. In addition, the organization must be registered with the Department of National Revenue. Government Gifts consist of any gift to Canada, a province, or a cultural organisation.

Derived from: Line 340 Schedule 9

LAD: CDONC I, F, P

Child care expense deduction

(1982 to present)

Definition: Child care expenses can be claimed if the taxfiler paid for child care services for an eligible child which enabled him/her (or a supporting individual) to either earn income, take an occupational training course for which a training allowance under the National Training Act was received, or carry on research or similar work for which a grant was received. Since 2000, a taxfiler can deduct expenses of up to $10,000 for an eligible child (some disability criteria apply).

Derived from: Line 214 (1984 to present), Line 37 (1982 to 1983)

LAD: CCEXD I, F, P

Child care expenses amount – enrolled in education

(1993 to present)

Definition: This measures the amount of child care expenses incurred as per limitation D from the Child Care Expenses, form T778 (Line 6798). Typically, the person with the lower net income (including zero income) must claim the child care expenses. However, the child care expenses can be claimed by the person with the higher net income, or in part by both the person with the higher net income and the person with the lower net income if, at any time during the tax year the tax filer was:

the only person supporting the child, and you were enrolled in an educational program, or;
the person with the higher net income, and the tax filer and another person were enrolled in an educational program

Derived from: Form T778, Line 6798

LAD: CCELD I, F, P

Child care expenses claimed in respect of disabled dependents 18 years of age and older

(1996 to present)

Definition: The amount of child care expenses claimed that were incurred in a tax year in respect of disabled dependents 18 years of age and older.

Derived from: Line 315 Schedule 1

LAD: CCG18 I, F, P

Children Fitness amount

(2007 to present)

Definition: This variable is a tax credit for up to $500 of eligible fitness expenses for each of the taxfiler's children who are under 16 at the beginning of the taxation year.

Derived from: Line 365 of Schedule 1

LAD: CFA__ I, F, P

Children fitness amount (as claimed by the client)

(2012 to present)

Definition: This variable is the amount claimed by the client for this tax credit. Please also see the variable CFA__ for a definition.

Derived from: Line 365 Schedule 1

LAD: NRPROVCLFIT_ I, F, P

Children, total number by specific year of age

(2082 to present)

Definition: These variables provide the total number of children that each tax filer may have, by the specific age for those children, ages 0 through to 18 years. A single additional variable provides information for those filers with children aged 19 years and older. A value of 0 (zero) for any variable indicates that the filer does not have a child of that age. A value of 1 or greater indicates that the filer has that specific number of children of the particular age variable. For example, if a filer has three children, one aged 6 months and two other children aged 3 years, then for that filer the variable TNK00 would have a value of 1, and the variable TNK03 would have a value of 2. For further information please also see variable KID_ "Children, total number in family".

Derived from: LAD processing

LAD: TNK00 to TNK19 I

Child Tax benefit

(1993 to present)

Definition: The Child Tax Benefit (or Canada Child Tax Benefit, CCTB) is a program that replaces (beginning from 1993) the previous federal Family Allowance program, the non-refundable child deduction and the refundable Child Tax Credit. It is an income supplement for individuals who have at least one qualified dependent child. Factors involved in determining the Child Tax Benefit (CTBI) include: the number of dependent children, their ages and family income. Provided all eligibility requirements are met, the benefits will continue until the month following the child's 18th birthday.

Derived from: Child Tax Benefit (CTB) file

TIRC_: Not present

XTIRC: Included from 1993 to present. The Child Tax Benefit Program replaced the Exemption Claim for Children (not available on the LAD), the Child tax credit and the Family Allowance Program in 1993.

LAD: CTBI_ I, F, P

Child Tax credit

(1982 to 1992)

Definition: The child tax credit provided assistance in meeting the costs of raising children for low to middle-income families. It was available to taxfilers with eligible children. Between 1982 and 1987, an eligible child had to be less than 18 years old the entire tax year in order to be qualified. From 1988 to 1992, an eligible child was any child who was under 18 and for whom the taxfiler could claim Family Allowance (FA___). If the child became 18 during the tax year, the child was eligible for all months including the month of his or her 18th birthday as long as he or she was still eligible for Family Allowance (FA___).

Since 1986, a child tax credit prepayment was made to low income families. To determine the amount of child tax credit still owing the taxfiler, the prepayment amount was subtracted from the total child tax credit amount. If the prepayment amount was larger than the full credit, the taxfiler had to repay the difference.

Since 1988, a supplement for children under seven years old was also available to taxfilers. This supplement was reduced by 25% of the child care expenses claimed for these children. The remaining amount was added to the child tax credit.

Derived from: Line 444 (1988 to 1992), Line 450 (1984 to 1987), Line 78 (1982 to 1983)

TIRC_: Not present

XTIRC: Included from 1982 to 1992. Child tax credit was replaced by the Child Tax Benefit Program (CTBI_) in 1993

LAD: CTC__ I, F, P

Children, number of children under age 18

(2007 to present)

Definition: The number of children under age 18 at the end of the taxation year for whom the children amount deduction was claimed. For 2007, and later years, a personal amount may be claimed for each child under age 18 at the end of the taxation year. The amount is independent of any income the child may have; that is, it is not reduced by any amount if the child has income of his or her own.

Derived from: Line 366 of Schedule 1

LAD: CLT18 I

Children, ages of the seven youngest

(1982 to present)

Definition: The ages of the seven youngest children are available on the LAD file. Another file, the KIDS file, contains the ages of all the children in the families on the LAD. Taxfiling children's ages are calculated by subtracting the child's year of birth from the tax year of the data. Non-taxfiling children's ages were imputed in 1982 and 1983. From 1984 to date, most of the ages of children have not been imputed. The major sources of information on ages for children are as follows: from 1984 to 1992, Family Allowance and from 1993 to date, the Child Tax Benefit file.

Please note that children may be any age, i.e. a 40 year-old child may be living with a 60 year-old parent. This variable is considered as a cross-sectional variable rather than a longitudinal variable because there are inconsistencies from year to year in children's ages. The order in which the children are outlined on the file is from the youngest (most recent child) to the seventh youngest.

Derived from: T1FF Processing

LAD:KID1_ (2/3/4/5/6/7) I

Children, total number in family

(1982 to present)

Definition: The total number of children in a family is identified in this field. A child is defined as someone who is single and living with one or both parents. Please note that children may be any age, i.e. a 40-year-old child may be living with a 60-year-old parent.

The number of children might have changed in a family over the 2005-2008 period due to improvements to the T1FF process of identifying children and the introduction of the Children Fitness tax credit (CFA) and Children Amount Deduction (CHAD) in 2007 and the Universal Child Care Benefit program in 2006 allowing for the identification of more children. These changes have resulted in improved coverage of children in the T1FF. The impact of these changes is most notable in the count of imputed children from lone-parent families although it is not possible to distinguish the precise impact of the improvements separately from normal year-to-year change.

Derived from: T1FF Processing

LAD: TNKID I

Children amount deduction

(2007 to present)

Definition: A taxfiler can claim a federal non-refundable tax credit for each child under age 18 at the end of the taxation year. The amount is independent of any income the child may have; that is, it is not reduced by any amount if the child has income of his or her own:

The full amount can be claimed in the year of the child's birth, death, or adoption.
If the child resides with both parents throughout the year, either the filer or spouse or common-law partner can claim this amount.
If the child does not reside with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for an eligible dependant for that child, can claim this amount.

Derived from: Line 367 of Schedule 1

LAD: CHAD_ I, F, P

Children deduction, amount transferred to a spouse or common-law partner

(2007 to present)

Definition: A taxfiler has the right to transfer a part or the entire federal non-refundable tax credit amount to which they have a claim either to their spouse or common-law partner. Conversely, they can also ask to receive this amount from their spouse or common-law partner. The amount is independent of any income the child may have; that is, it is not reduced by any amount if the child has income of his or her own

Derived from: Line 361 of Schedule 2

LAD: CHADT I, F, P

Children's Art Amount

(2011 to present)

Definition: A taxfiler can claim to a maximum of $500 per child the fees paid in the year relating to the cost of registration or membership for their or their spouse's or common-law partner's child in a prescribed program (see the next section) of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability amount) at the beginning of the year in which an eligible arts expense was paid.

If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed as long as a minimum of $100 is paid for registration or membership fees for a prescribed program

Derived from: Line 370 T1

LAD: CARTTC_ I, F, P

Clergy residence deduction

(1999 to present)

Definition: Clergy residence deduction is the amount of deduction for a Clergy residence as claimed by the client. The following "basic conditions" must be met:The person is a member of the clergy or of a religious order, or a regular minister of a religious denomination; and
The person is:

in charge of a diocese, parish or congregation
ministering to a diocese, parish or congregation, or
engaged exclusively in full-time administrative service by appointment of a religious order or denomination.

Derived from: Line 231 T1

LAD: CLRGY I, F, P

Commission income from T4 slips

(1982 to present)

Definition: This is the total income received by a taxfiler from employment commissions in the year. Commission income is directly related to the level of sales for a given company or individual. This amount is included in Total Employment Income from T4 Slips (T4E__).

Derived from: Line 102 (1984 to present), Line 02 (1982 to 1983)

LAD: CMIT4 I, F, P

Commission income, gross

(1982 to present)

Definition: Gross commission is the entire income of the taxfiler's unincorporated business, where commission is earned, before costs and expenses are deducted. If the enterprise is a partnership, each partner reports the entire gross commission income of the operation.

Note: When this variable is reported for more than one person in a family, the family and parents aggregate levels contain only the amount from one of these persons, precisely the highest value. It has been assumed that when more than one person in the family reports this self-employment income, these family persons are supposed to be all working for the same business.

Derived from: Line 166 (1984 to present), Line 86 (1982 to 1983)

LAD: CMGRS I, F, P (formerly SGCOM from 1982 to 1995, retroactively changed in 1996)

Commission income, net

(1982 to present)

Definition: Net commission income is the taxfiler's share of income (gain or loss), obtained by self-employment from an unincorporated business where commission is earned, after costs and expenses are deducted. It is a component of self-employment income. Amounts reported by the taxfilers might be positive, negative or zero.

Derived from: Line 139 (1984 to present), Line 21 (1982 to 1983)

TIRC_: Included from 1982 to present

XTIRC: Included from 1982 to present

LAD: CMNET I, F, P (formerly SNCOM from 1982 to 1995, retroactively change to CMNET in 1996)

CPP/QPP benefits

(1982 to present)

Definition: This is the income received from the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP). Both CPP and QPP provide retirement, disability and survivors' pensions, certain children's benefits, and death benefits. The CPP and QPP are parallel pension programs with similar payment and benefits structures. The Canada Pension Plan operates in all provinces and territories in Canada except Quebec. Quebec established a comparable provincial plan, the Quebec Pension Plan.

Derived from: Line 114 (1984 to present), Line 10 (1982 to 1983)

TIRC_: Included from 1982 to present

XTIRC: Included from 1982 to present

LAD: CQPP_ I, F, P, K

CPP or QPP deduction or tax credit on self-employment earnings

(2002 to present)

Definition: CPPSE represents 50% of the Self employment CPP/QPP calculated contributions. In the case of self-employment, the taxfiler contributes both halves of CPP and QPP. This amount gets reported on Line 222 and also in Schedule 1, line 310, representing the employer and employee components. You can claim contributions you have to make on self-employment and limited or non-activity partnership income, or those you choose to make on certain employment income (making additional CPP contributions at line 308), or those you choose to make on your provincial income tax return for Quebec on certain employment income (see PQ guide). (See also CLCPP and CLQPP).

Calculated Canada Pension Plan Payable Self-Employment. A taxfiler is entitled to a maximum credit equal to 17% of the CPP/QPP contributions paid in the year. For partnerships, a taxfiler must include only his/her part or net profit or loss. The calculated Canada Pension Plan payable on self-employment is a component in the calculation of total non-refundable tax credits. If the taxfiler's business losses are more than his/her profits, he/she cannot use the loss to reduce CPP contributions paid on employment earnings. If eligible, the taxfiler may make additional contributions to the pension plan up to the maximum annual contribution. This would increase the amount of his/her pension in the future. If the taxfiler contributed more than the maximum amount during the tax year, Canada Revenue Agency would refund the excess amount. Self-employed persons are allowed a maximum contribution based on their maximum contributory earnings(see also variables CLQPP and CPPSE).

Derived from: Line 222 and Line 310 Schedule 1

LAD: CPPSE I, F, P

CPP overpayment

(1991 to present)

Definition: If a taxfiler was not a resident of Quebec on December 31, and they contributed more to the Canada Pension Plan (CPP) than they had to (see line 308), they enter the difference on this line.

If they were a resident of Quebec on December 31, this line does not apply to them. These taxfilers claim the excess contribution on their provincial income tax return for Quebec.

Derived from: Line 448 T1

LAD: CPPRF I, F, P

CPP/QPP total contributions payable from self-employment

(1982 to present)

Definition: This variable measures the total amount of CPP/QPP contributions payable from self-employment. Up until the end of 2001, this variable (CLCPP) measured both CPP and QPP contributions from self-employment. However, for the period from 2002 onward two important changes occurred. The first major change was the introduction of a new variable CPPSE. Whereas the variable CLCPP measured all contributions payable to CPP/QPP, the new variable CPPSE measures 50% of the total contributions payable on all CPP/QPP contributions (see the definition of CPPSE). The second major change was that from 2002 onward CLCPP measures only the contributions for CPP. Contributions payable to QPP from self-employment, from 2002 onward, are now available in the variable CLQPP.

PRIOR TO 2002
(1982 to 2000)
The Canada Pension Plan (CPP) and the Quebec Pension Plan (QPP) are compulsory contributory social insurance plans that protect workers and their families against loss of income due to retirement, disability or death. Most employed and self-employed individuals between the ages of 18 and 70 years are required to make contributions based on their earnings. When the taxfiler is employed, the employer contributes half the CPP and QPP by matching the employee's contributions. When self-employed, the individual can contribute both halves to either the CPP or QPP. However, if the taxfiler has both wages and self-employment earnings, the amount of CPP contributions made through self-employment earnings will depend on the amount already contributed as an employee to the CPP or QPP.

(2000 to 2002)
When the tax filer is self-employed, the individual can contribute both halves of contributions either for the CPP or QPP. However, if the taxfiler has both wages and self-employment earnings, the amount of CPP contributions made through self-employment earnings will depend on the amount already contributed as an employee to the CPP or QPP. The tax filer can claim, on line 310 of Schedule 1, half of the total of your CPP or QPP contributions, if any, from Schedule 8. The tax filer can also claim on line 222, an amount for the other half.

2002 AND AFTER
Since 2002, measurement of the total amount payable from self-employment contributed to CPP/QPP by taxfilers has changed. First, the variable CPPSE was introduced to measure the total deductions and tax credits available from self-employment income (since taxfilers can contribute both halves, the variable CPPSE measures half of the total, effectively either the employee or employer half).

The second change to the variable CLCPP is that for those taxfilers residing in Quebec with Quebec Pension Plan (QPP) contributions payable on self employment, the total amount of these contributions are no longer included in the variable CLSPP but are instead included in a new variable, CLQPP. CPP contributions payable on self employment are still part of the variable CLCPP for taxfilers who do not reside in Quebec.

A user wishing to obtain the total of CPP/QPP contributions payable from self-employment in the period after 2002 must combine the results from CLCPP and CLQPP. Alternatively, users could also double the amount of the variable CPPSE.

Derived from: Line 9 Schedule 8 (2002 to present), Line 310 (1988 to 2001), Line 203 (1984 to 1987), Line 26 (1982 to 1983)

LAD: CLCPP I, F, P

CPP/QPP contributions through employment T4

(2002 to present)

For a taxfiler who receives an income for a paid employment, the employer contributes half of the CPP/QPP and the taxfiler contributes the other half. If the taxfiler has both wages and self-employment earnings, the amount of CPP contributions made through self-employment earnings will depend on the amount already contributed as an employee to the CPP or QPP. (see CQPPD and QPPT4)

Derived from: Line 308 Schedule 1

LAD: CQPT4 I, F, P

CPP/QPP contributions through employment

(1982 to present)

Definition: This is the amount that an individual contributes to their Canada Pension Plan (CPP) and the Quebec Pension Plan (QPP). The CPP and QPP are compulsory contributions to social insurance plans that protect workers and their families against loss of income due to retirement, disability or death. Most paid employees and self-employed individuals between the ages of 18 and 70 years are required to make contributions based on their earnings. A taxfiler who is self-employed pays the entire amount of the CPP/QPP contribution. For a taxfiler who receives an income for a paid employment, the employer contributes half of the CPP/QPP and the taxfiler contributes the other half. If the taxfiler has both wages and self-employment earnings, the amount of CPP contributions made through self-employment earnings will depend on the amount already contributed as an employee to the CPP or QPP. (See CQPT4)

Derived from: Line 308 (1988 to present), Line 202 (1984 to 1987), Line 25 (1982 to 1983)

LAD: CQPPD I, F, P

CPP/QPP disability benefits included in income

(1992 to present)

Definition: This variable represents CPP/QPP disability benefits income. CPP/QPP disability benefits are included in the CPP/QPP benefits variable (CQPP_) on Line 114.

Individuals may receive a lump sum of CPP or QPP benefits whereby some or all of these benefits may have been for a previous year or years. This amount is to be entered on the tax form. If a part or the entire amount outlined is for a previous year or years and if it is $300 or more, Canada Revenue Agency will assess if it is beneficial for the individual to claim the amount in the tax year to which the income pertains to and will apply the tax calculation that benefits the individual.

Derived from: Line 152 (1992 to present)

LAD: DSBCQ I, F, P, K

CPP earnings code

(2002 to present)

Definition: This variable categorises the CPP earnings received by a tax filer into the following classes:

0=Not Applicable (N/A)
1=Original self employed earnings and CPP (T4) refund
2=Original self employed earnings and CPP payable
3=Original CPP (T4) refund
4=Original CPP payables only
5=Revised self employed earnings and CPP (T4) refund
6=Revised self employed earnings and CPP payable
7=Revised CPP (T4) refund
8=Revised CPP payable only
9=Original or revised T4 information only

Derived from: Line 222 and Line 310 Schedule 1

LAD: CPPCD I

CPP receipt – number of months

(2012 to present)

Definition: This variable indicates the number of months that a taxfiler was in receipt of Canada Pension Plan Retirement Benefits, excluding disability benefits, for the particular calendar year.

Derived from: Calculated by CRA

LAD: CPPRTIRMTH_ I, F, P

Credit for interest paid on a student loan

(1999 to present)

Definition: The amount of the credit for interest paid on a student loan beginning in 1998 as calculated by CRA. There is a five-year optional carried forward that is available, to the extent that the taxfiler cannot (because the tax amount is insufficient for the use of the credit) or chooses not to claim interest paid in the current year. The taxfiler can claim the carried forward amount in any of the five subsequent years. The taxfiler cannot carry forward amounts paid in 1997 or earlier. This rule is valid, beginning in 1998 only.

To be eligible for the credit, interest must have been paid and not merely due or payable. It is only the student to whom the loan was made that can claim the credit. However, the interest does not necessarily need to have been paid by the student; the student can claim the credit if the interest was paid by the student or anyone related to her/him. Also to be eligible for the credit, the interest must be on a loan made under the Canada Student Loans Act.

The amount of interest paid is entered at line 319 and converted to a 17% credit at line 338.

Note that this variable is not in the LAD in 1998 even if it exists in the 1998 tax form.

Derived from: Line 319 (1999 to present)

LAD: LOANC I, F, P, K

Date of departure of emigrant

(1982 to present)

Definition: Date of Departure refers to the date that a Canadian resident left Canada. Taxfilers who ceased to be Canadian residents must report the day and month of the tax year that they left Canada. It is reported in the personal information section of the tax return. This variable contains the year, month, and day of departure (YYYYMMDD).

Derived from: Personal Information Section of Canada Revenue Agency T1 tax form

LAD: DEPDT I

Death, year of

(1982 to present)

Definition: This variable indicates the year the taxfiler died. Please note that the 1984 data are unreliable.

Derived from: Personal Information Section, T1 tax form (1982 to present)

LAD: YOD__ I, P

Deduction for provincial parental insurance plan premiums on self-employment income

Definition: If the tax filer was a resident on December 31, he or she has to pay PPIP premiums if any of the following conditions apply:

the net self-employment income on lines 135 to 143 of the return is $2,000 or more ; or
the total of employment income (including employment income from outside Canada) and the net self-employment income is $2,000 or more.

LAD: PPIPD I, F, P

Deductions transferred from spouse

(1983, 1985 to present)

Definition: Calculated amount for claim for deductions transferred from spouse or common-law partner. A tax filer may be able to claim all or part of amounts for which their spouse or common-law partner qualifies. Schedule 2 would have to be completed. For example:

age amount (line 301)
pension income amount (line 314)
disability income amount (line 316); and
tuition and education amounts (line 323).

Derived from: Line 326 Schedule 1

LAD: DNTSP I, F, P

Disability amount for a dependent other than spouse

(1986 to present)

Definition: The taxfiler may claim the unused portion of the disability amount for a dependent who resides in Canada, if he or she claimed either an "Amount for dependent children" (Line 231, 1986 to 1987; Line 304, 1988 to present), or the "Equivalent amount for spouse" (Line 230, 1986 to 1987; Line 305, 1988 to present), for that dependent. Starting with the 2000 tax year, the claim also applies if the dependant was the spouse's sister, brother, aunt, niece or nephew.

Derived from: Line 318 (1988 to present), Line 246 (1986 to 1987)

LAD: DISDO I, F, P

Disability amount for self

(1983 to present)

Definition: A taxfiler may claim a preset disability amount if severely he or she was physically or mentally impaired in the tax year, and the impairment noticeably restricted the taxfiler's activities of daily living.

Derived from: Line 316 (1988 to present), Line 245 (1986 to 1987), Line 246 (1984 to 1985), Line 53 (1983)

LAD: DISDN I, F, P

Disability deduction transferred

(1995 to present)

Definition: Calculated amount of disability deduction transferred from the client's spouse or common-law partner. A tax filer may be able to claim all or part of the disability amount for which their spouse or common-law partner qualifies. Any portion of the disability amount unused by the person with a disability may be transferred to the spouse of the person with a disability.

Derived from: Line 357 Schedule 1 (1997 to present)

Line 987 Schedule 2 (1995 to 1996)

LAD: DISDT I, F, P

Dividends

(1982 to present)

Definition: Dividends are, for tax purposes, defined as a share of the profits of a Canadian corporation, which are distributed to its shareholders. Dividends should be reported as income on the T1 Tax Form in the year they are received.

The Canada Revenue Agency adjusts dividends upward to create taxable dividends (DIVTX). The Dividends variable on LAD (XDIV_) represents the actual amount of dividends received by the taxfiler before that amount is "grossed-up" by the Canada Revenue Agency. Dividends are calculated using the following equation:

2006 to present:
- XDIV_ = (DIVTO * gross-down factor1) + (DIVTE * gross-down factor2)
- Where:
  - DIVTX = Total taxable amount of dividends (eligible and other than eligible dividends) from
  - taxable Canadian corporations, line 120.
  - DIVTO = Taxable amount of dividends other than eligible dividends, line 180.
  - DIVTE = Taxable amount of eligible dividends, DIVTE = ((DIVTX – DIVTO).
  - Gross-Down Factors = reciprocals of the Canada Revenue Agency's Gross-Up Factors.
    - gross-down factor1 (gross-down factor for other than eligible dividends) = 1/1.25 (2006 to 2011).
    - gross-down factor2 (gross-down factor for eligible dividends) =
    - 1/1.45 (2006 to 2008)
    - 1/1.44 (2009 to 2010)
    - 1/1.41 (2011)
    - 1/1.38 (2012 to 2013)
- 1982 to 2005:
  - XDIV_ = DIVTX * gross-down factor
  - Where:
    - DIVTX = Taxable amount of dividends from taxable Canadian corporations, line 120 (1984 to 2005), Line 14 (1982 to 1983).
    - Gross-Down Factors = reciprocals of the Canada Revenue Agency's Gross-Up Factors
      - 1988 to 2005 = 4/5
      - 1987 = 3/4
      - 1982 to 1986 = 2/3

Derived from: T1FF processing.

TIRC_: DIVTX Included from 1982 to present, as the taxable amount (i.e.: grossed-up)

XTIRC: XDIV_ Included from 1982 to present, as the amount of dividends received (i.e.: grossed back down)

LAD: XDIV_ I, F, P

Donations and gifts tax credit, federal non-refundable

(1983 to present)

Definition: This variable is the total federal non-refundable tax credit for donations and gifts.

Derived from: Line 349 and Schedule 9

LAD: CDGFT I, F, P

Donations

(1983 to present)

Definition: Donations is the sum of the taxfiler's charitable donations (1983 to present), government gifts (1983 to present), cultural donations (1984 to present) and ecological gifts (1995 to present).

Charitable donations consist of any donations to registered charities and athletic associations. For tax purposes, charitable organizations must be devoted to a valid activity and no part of their income can be made available for personal benefit of any proprietor, member or shareholder. In addition, the organization must have registered with the Department of National Revenue.

These organizations include:

Canadian registered charities;
Registered Canadian amateur athletic associations;
Prescribed universities outside Canada;
Canadian non-profit organizations that only provide low-cost housing for seniors;
Registered national arts service organizations;
The United Nations (or its Specialized Agencies);
Charities outside Canada to which the Government of Canada has made a donation in 1996 or 1997.

Government gifts: consist of any gift to Canada, a province, or a cultural organization.

Cultural donations: The Cultural Property Export and Import Act contains provisions to encourage the retention of national treasures (Canadian cultural property) within Canada. Under these provisions, taxpayers are encouraged to dispose of such property to designated institutions or public authorities in Canada. Gifts of cultural property to a designated public authority or institution in Canada and certified by the Canadian Cultural Property Export Review Board will entitle the taxfiler a tax credit as a donation. The amount eligible for credit is not limited to a percentage of the taxfiler's net income for the year. Any portion not claimed in a year may be carried forward to the next five years.

Ecological gifts: A taxfiler can claim the amount for a gift of land that was certified by the Minister to be important to the preservation of Canada's environmental Heritage. Donations made after February 27, 1995, may be claimed. These donations must be made to a Canadian Municipality or a registered charity designated by the Ministry of Environment.

The following summarizes the method of reporting donations:

From 1983 to 1987:
Donations were a deduction from net income and the taxfiler could claim the entire amount of charitable donations that were the lower of:

The total donations made in the tax year plus any donations not previously claimed. In 1983, an individual could claim 1981 and 1982 donations if they had not been previously claimed. In 1984, donations made after 1980 could be claimed if they had not been previously. Beginning in 1985, any donations made in the previous five years, which included the current tax year, could be claimed, or
20% of his or her net income in the current tax year.

From 1983 to 1995:
A taxfiler receiving income from U.S.A. sources may claim donations made to U.S.A. charitable organizations. This claim was restricted to 20% of U.S.A. income.

From 1983 to present:
Donations not previously claimed may be carried forward for up to five years from the year of the donation unless the donations were made in 1982 or 1983 and the optional $100 donations/medical expenses deduction was claimed. This $100 deduction was claimed on line 47 and was not included in the Donations variable, line 49.

From 1988 to 1993:
A portion of donations could be claimed as a tax credit. (The Donations variable outlines total donations claimed and not the tax credit portion.) The tax credit available was 17% on the first $250 donated and 29% on donations in excess of $250. As in previous years, there are limits on the amount of donations that can be claimed.

From 1988 to 1995:
A taxfiler could claim the entire amount of charitable donations that were the lower of:

the total donations made in the tax year plus any donations not previously claimed (up to 5 years), or
20% of his or her net income in the current tax year.

From 1994 to present:
A portion of donations could be claimed as a tax credit. (The Donations variable outlines total donations claimed and not the tax credit portion.) From 1994 to 2000, a tax credit of 17% was available on the first $200 donated and 29% on donations in excess of $200. From year 2001 to 2004 the rate was 16%, 15% for 2005, 15.25% for 2006 and 15% for 2007 to present, the inclusion rate on the first $200 was reduced to 16%. As in previous years, there are limits on the amount of donations that can be claimed.

From 1995 to present:
A taxfiler can claim donations made by his or her spouse if not previously claimed.

For 1996:
As outlined above, a portion of donations could be claimed as a tax credit. A taxfiler could claim the entire amount of charitable donations that were the lower of the following 2 items:

the total donations made in the tax year plus any donations not previously claimed (up to 5 years), or
50% of his or her net income (line 236) plus 50% of the taxable capital gains included in his or her income from capital property donated in 1996, minus any capital gains deduction claimed in 1996 on that property (line 339). For the year a person dies and the preceding year, the limit is 100% of the person's net income. Also, a taxfiler receiving income from U.S.A. sources may claim 50% of U.S.A. income from donations made to U.S.A. charitable organizations.

From 1997:
A taxfiler could claim the entire amount of charitable donations that were the lower of the following 2 items:

The total donations made in the tax year, plus any donations not previously claimed (up to 5 years), plus unclaimed gifts to the Crown made in the year or the five preceding years, or
75% of his or her net income for the year, plus 25% of taxable capital gains included in his or her income from capital property donated in 1997, plus income from the recapture of any capital cost allowance arising on gifts of capital property, minus any capital gains deduction claimed in 1997, to the extent it relates to a gift above-mentioned. For the years a person dies or for the preceding year, the limit is 100% of the person's income.

Also, government gifts made after February 18, 1997 to the government of Canada or to a Canadian province or territory are subject to the same rule regarding eligible charitable organizations (75% of net income limitation for 1997).

Government gifts made before February 19, 1997 are not limited to the 75% of net income for 1997. Such gifts are eligible for credit to the extent that the taxfiler has sufficient tax to absorb the amount of credit that the taxfiler produces.

A taxfiler receiving an income from U.S.A. sources may now claim 75% of U.S.A. income for donations made to U.S.A. charitable organizations.

If after July 31, 1997, the taxfiler makes a non-qualifying gift in terms of securities, such as shares of a corporation that a taxfiler controls, obligations or any other securities issued by the taxfiler (other than shares, obligations, other securities listed on a prescribed stock exchange and deposits with financial institutions), the taxfiler may not be able to claim a credit for the donation that is subject to special rules.

From 1998
No major changes.

Derived from: Line 344 of Schedule 9 (1997 to present), Line 344 (1986 to 1996), Line 243 & 244 (1986 to 1985), Line 243 & 245 (1984 to 1985), Line 49 (1983)

LAD: TOTDN I, F, P

Education amount & tuition fees transferred from a child

(1995 to present)

Definition: A student who does not need to use all of his or her tuition and education amounts for the tax year to reduce his or her federal income tax to zero may be able to transfer the unused part to a parent, grandparent or spouse. The maximum amount that each student can transfer is $5,000 even if there is still a surplus part. That part can be carried forward for the student's use in another year but may no longer be transferred.

Derived from: Line 324

LAD: EDUDT I, F, P

Educational deduction for full-time student

(1983 to present)

Definition: A full-time student at a designated educational institution and enrolled in a qualifying educational program is entitled to claim an educational deduction. This deduction reduces Taxable income. Since 1988, the educational deduction has been a non-refundable tax credit. Prior to that time, it was a deduction from income.

The following are the educational deductions that a student may claim for each whole or part month that he or she was enrolled in a qualifying educational program:

Educational deduction for full-time student
Table summary
This table displays the results of Educational deduction for full-time student . The information is grouped by Years (appearing as row headers), $ per month (appearing as column headers).
Years	$ per month
1983 to 1987	50
1988 to 1991	60
1992 to 1995	80
1996	100
1997	150
1998 to 2000	200
2001 to 2005	400
2006 to 2013	465($ 400+$ 65 for textbook amount)

From 1998 to 2000, the education amount the taxfiler could claim monthly was $200. Therefore the maximum amount for this line is $2,400 (12 months x $200). From 2001 to 2005, these amounts are respectively $400 and $4,800. For 2006 to 2013, these amounts are respectively $465 ($400+ $65 for textbook amount) and $5580.

From 1983 to 1987, education amounts transferred from a dependent were claimed on the same line. Only the amount not required to reduce the student's Taxable income to zero may be transferred. From 1988 onward, education amounts transferred from a dependent are claimed on a separate line but not included in the LAD until 1998. Starting in 1999 only the amount transferred by spouse is included.

From 1997, we only keep the qualified total amount of the student in the LAD. However, any unused portion of the educational deduction may be carried forward and claimed in a future year. Any amounts carried forward cannot be transferred to a spouse, parent or grandparent at a later date and are not included in the LAD.

Starting in 1998, there is also an educational deduction available to part-time students ($60.00 per month, line 323). This amount is not included in the LAD for 1998 but is included starting in 1999. (see also EDUDC)

Derived from: Line 322 from Schedule 11 (1997 to present), Line 322 (1988 to 1996), Line 247 (1984 to 1987), Line 54 (1983)

LAD: EDUDN I, F, P, K

Educational deduction (full-time) - calculated

(1995 to present)

Definition: The education deduction full-time represents the calculated amount that a tax filer may claim for each whole or part month during the tax year in which they were enrolled as a full-time student in a qualifying program. The CRA system calculates this figure (see also EDUDN)

Derived from: Line 322, Schedule 11

LAD: EDUDC I, F, P

Educational deduction for part-time student

(1999 to present)

Definition: The amount of education deduction the taxfiler is allowed to claim while a part time student as calculated by CRA. The taxfiler must enter on this line the number of months he or she was a part time student as stated on the T2202 form. The maximum number of months a taxfiler can claim is 12. From 1998 to 2000, the education amount the taxfiler could claim monthly was $60. Therefore the maximum amount for this line is $720 (12 months x $60).

From 2001 to 2005, these amounts are respectively $120 and $1,440. For 2006 to present, these amounts are respectively $140 ($120+ $20 for textbook amount) and $1680. This deduction started being available in 1998, but this variable was only included in the LAD since 1999.

Derived from: Line 321 from Schedule 11 (1999 to present)

LAD: EDUPT I, F, P, K

Education deduction transferred from a dependant

(1988 to present)

Definition: Education deduction transferred refers to the Tuition fees and education tax credits transferred from a dependent student to a parent, grandparent, or to that student's spouse. Any portion of the education and tuition credits which the student does not need to claim to reduce his/her federal income tax payable to zero can be transferred.

If a student is married and his/her spouse has claimed the married exemption amount or the amounts transferred from a spouse, then a parent, grandparent, or an otherwise qualified supporting person cannot claim transferred tuition or education credits from the student. The education and tuition amounts can only be transferred to the spouse. The unused portion of the education and tuition credits can only be transferred to one person. It is not divisible between supporting individuals.

Derived from: Line 324 Schedule 1

LAD: EDUTF I, F, P

Elected split pension amount

(2007 to present)

Definition: This variable contains the elected split-pension amount a pensioner and his spouse or (common-law partner) agree to split up to 50% of his/her eligible pension income. If the spouse/partner is 65 years of age at the end of the taxation year, all his/her pension income is eligible, and up to 50% can be transferred. If the spouse/partner is not 65 at the end of the year, only his/her income eligible for $2000 pension income credit ("qualified pension income"), is eligible income for purposes of the income splitting election.

Derived from: Line 116 of T1 tax form

TIRC_ : Included in 2007

XTIRC: Not present.

LAD: ESPA_ I, F, P

Elected split pension amount deduction

(2007 to present)

Definition: This variable contains the deduction for the elected split-pension amount a pensioner and his spouse or (common-law partner) agree to split up to 50% of his/her eligible pension income. If the spouse/partner is 65 years of age at the end of the taxation year, all his/her pension income is eligible, and up to 50% can be transferred. If the spouse/partner is not 65 at the end of the year, only his/her income eligible for $2000 pension income credit ("qualified pension income"), is eligible income for purposes of the income splitting election.

Derived from: Line 210 of T1 tax form

LAD: ESPAD I, F, P

Elected split pension - Federal Tax amount calculated

(2012 to present)

Definition: This variable indicates the amount of Federal Tax based on elected split pension income, as calculated by the system. See also variables ESPA_ and ESPAD.

Derived from: Line 424 Schedule 1

LAD: FTXSPLC I, F, P

Employment Income

(1982 to present)

Definition: It is the total reported employment income. Employment income includes wages and salaries, commissions from employment, training allowances, tips and gratuities and self-employment income (net income from business, profession, farming, fishing and commissions), Indian exempt employment income, Indian exempt self-employment income.

Derived from: T1FF processing

LAD: EI___ I, F, P, K

Employment income from T4 slips, total

(1982 to present)

Definition: Total employment income from T4 slips includes all paid-employment income, i.e. wages, salaries, and commissions, before deductions. It excludes self-employment income. For other income from paid employment see Other employment income (OEI__).

Derived from: Line 101 (1984 to present), Line 01 (1982 to 1983)

TIRC_: Included from 1982 to present

XTIRC: Included from 1982 to present

LAD: T4E__ I, F, P, K

Employment insurance assistance as part of a workforce re-entry initiative

(2003 to present)

Definition: Amount of financial assistance paid to client through various initiatives as reported by HRSDC

Derived from: HRSDC and T1FF processing

LAD: EISUP I, F, P

Employment insurance benefits

(1982 to present)

Definition: Employment insurance (EI) benefits other than payments related to the cost of a course or program destined to facilitate re-entry into the labour force, are included in Taxable income. Employment insurance is income paid to individuals experiencing paid-employment income interruptions. There are also Employment insurance benefits for persons who stop working because of sickness, injury, pregnancy, birth, or adoption of a child. If a taxfiler receives EI benefits and his or her net income before adjustments (Line 234, not available on LAD) is more than the specified limit, the individual must pay back part of these benefits (see Employment insurance repayment (EICRP). Note that prior to 1996 these benefits were referred to as Unemployment insurance benefits.

Derived from: Line 119 (1984 to present), Line 13 (1982 to 1983)

TIRC_: Included from 1982 to present

XTIRC: Included from 1982 to present

LAD: EINS_ I, F, P, K (formerly UIC__ from 1982 to 1995, retroactively changed to EINS_ in 1996)

Employment insurance benefits repaid deduction

(2003 to present)

Definition: Deduction for the amount of Employment insurance benefits that have been repaid

Derived from: Line 235 T1

LAD: EIRDN I, F, P

Employment insurance overpayment for the provincial parental insurance plan – net

(2009 to present)

Definition: The net amount of employment insurance overpayments for the provincial parental insurance plan as calculated by CRA. The excess amount on line 450 is reduced by the provincial parental insurance plan premiums paid on line 376 on Schedule 1.

Derived from: Line 451 Form T1

LAD: PPIPO I, F, P

Employment insurance premiums from T4 slips

(1982 to present)

Definition: This refers to the employment insurance (EI) premiums paid by employees based on their weekly insurable earnings. These compulsory contributions ensure income protection for workers experiencing temporary paid-employment income interruptions.

Note that prior to 1996 these premiums were referred to as Unemployment insurance premiums.

Derived from: Line 312 (1988 to present), Line 204 (1984 to 1987), Line 29 (1982 to 1983)

LAD: T4EIC I, F, P

Employment insurance premiums on self-employment and other eligible earnings

(2010 to present)

Definition: Under new Employment Insurance (EI) measures that have been in effect since January 2010, self-employed individuals can choose to pay EI premiums to be eligible to receive EI special benefits.

Derived from: Line 317/430 -Schedule 1

LAD: EIPSEIC_ I, F, P

Employment insurance repayment

(1982 to present)

Definition: If the taxfiler received employment insurance (EI) benefits during the tax year and his or her net income before adjustments (Line 234, not available on LAD) is more than a certain amount, the taxfiler must pay part of these benefits.

$ maximum per year
47,190 in 1989
49,920 in 1990
53,040 in 1991
55,380 in 1992
58,110 in 1993
60,840 in 1994
63,570 in 1995
48,750 from 1996 to 2005
48,750 (minus UCCB_ and RDSP_, if any) in 2006
50,000 (minus UCCB) in 2007
51,375 (minus UCCB and RDSP) in 2008
52,875 (minus UCCB and RDSP) in 2009
54,000 (minus UCCB and RDSP) in 2010
55,250 (minus UCCB and RDSP) in 2011
57,375 (minus UCCB and RDSP) in 2012
59,250 (minus UCCB and RDSP) in 2013

Since 1999 any employment insurance benefits paid under maternity or parental leave situations do not have to be paid back.

Note that prior to 1996 these repayments were unemployment insurance repayments.

Derived from: T1FF processing using part of Line 235 (1984 to present) and Line 58 (1982 to 1983). Line 235 is the Social benefits repayment field and consists of the benefits to be repaid on:

Old Age Security pension repayment, calculated (1989 to present)
Employment insurance repayment (1989 to present);
Family Allowance repayment, calculated (1989 to 1992)
Net federal supplements (1992 to present)

The variable Social benefits repayment (RSBCL) combines the 4 variables outlined above into one total.

LAD: EICRP I, F, P (formerly UICRP from 1982 to 1995, retroactively changed to EICRP in 1996)

Entry Date of Immigrant

(1982 to present)

Definition: Date of Entry refers to the date that a non-Canadian person immigrant arrived in Canada. Taxfilers who became Canadian residents during the tax year must report the day and month that they entered Canada. It is reported in the personal information section of the tax return. ENTYDT contains the year, month, and day of arrival (YYYYMMDD).

Derived from: Personal Information Section of Revenue Canada T1 tax form

LAD: ENTDT I

Equivalent to spouse amount

(1993 to present)

Definition: The Equivalent-to-spouse variable is an amount the taxfiler can claim in whole or in part if at any time during the year, he/she was single, divorced, separated or widowed, and supported a dependant.

Derived from: Line 305 Schedule 1

LAD: EQMAR I, F, P

Expenses, other allowable

(1982 to present)

Definition: The taxfiler may deduct certain expenses that he or she paid in order to earn paid-employment income, under the employment contract, if the taxfiler had to pay the expenses and if he or she did not receive a non-taxable allowance for these expenses. These employment expenses include artist's employment expenses, repayment of salary or wages, legal fees and employee profit-sharing plans.

Derived from: Line: 229 (1988 to present), Line 109 (1984 to 1987), Line 06 (1982 to 1983)

TIRC_: Formerly a component of the Canada Revenue Agency's definition of total income (as a negative amount) from 1982 to 1987. Beginning in 1988, this was no longer a component of income and is now reported on Line 229 as a deduction.

XTIRC: Not present.

LAD: ALEXP I, F, P

Exploration and developments, expenses

(1988 to present)

Definition: The dollars spent on Canadian exploration and development which may be deducted by a tax filer who invests in a petroleum, natural gas, or mining venture in the tax year. In order to claim this deduction the tax filer cannot be an active participant in the venture. If they did actively participate in the venture, the tax filer must make their claim on line 135.

Derived from: Line 224 T1

LAD: CEDEX I, F, P

Family Allowance received

(1982 to 1992)

Definition: Family Allowance received refers to benefits received from a now defunct universal federal program that provided monthly financial assistance to parents or guardians of dependent children. A parent or guardian who wholly or substantially maintained a dependent child under the age of 18 could apply for Family Allowance and receive the benefit up to and including the month in which the child turned 18. There were restrictions on who was eligible, e.g. residency requirements.

A dependent child was defined as a child with no Taxable income of his or her own until 1988. Beginning in 1988, this stipulation was dropped. This occurred because the Canada Revenue Agency introduced non-refundable tax credits and this changed the method of reporting Taxable income. From 1988 onward, a dependent could have some Taxable income and still receive Family Allowance. Family Allowance received was included as income.

Until 1992, residents of Quebec received Family Allowance (FA___) payments from both the federal and provincial governments. From 1982 to 1986, the sum of the two amounts was reported. From 1987 onward, the provincial payments were non-taxable. This resulted in the provincial payments not being included in the Family Allowance received field, and consequently being excluded from XTIRC. The federal Family Allowance payments to residents of Quebec continued to be reported in this field until 1992.

In 1993, the Child Tax Benefit Program replaced the federal Family Allowance Program. Residents of Quebec continued to receive provincial payments. In 1994, a variable was added to the LAD containing the estimated Family Allowance benefits received by Quebec residents (FAQUE). The benefits are estimated since they are not available from the T1 form. To summarize, Quebec provincial Family Allowance payments are covered by LAD from 1982 to 1986 (in the Family Allowance variable, FA___) and from 1994 to 1996 (in the Quebec Family Allowance variable, FAQUE). Quebec Family Allowance information is not available from 1987 to 1993, and therefore there is some inconsistency in XTIRC.

Beginning in 1989, family allowance was clawed back from higher income families. See Family Allowance repayment, calculated for more information.

See Family benefits, FABEN which contains Family Allowance and family benefits from 1982 to present.

Derived from: Line 118 (1984 to 1992), Line 12 (1982 to 1983)

TIRC_: Included from 1982 to 1992 inclusively. Federal Family Allowance was replaced by the Child Tax Benefit in 1993.

XTIRC: Included from 1982 to 1992 inclusively. Family Allowance was replaced by the Child Tax Benefit in 1993. Provincial family allowance has been included in XTIRC as following: Quebec (from 1982 to 1986 in FA_ and 1994 to present in FABEN), British Columbia (from 1996 in FABEN), New Brunswick (from 1997 in FABEN) and Alberta (from 1997 in FABEN), Nova Scotia (from 1998 in FABEN), Ontario (from 1998 in FABEN), Saskatchewan (from 1998 in FABEN) and Northwest Territories (from 1998 in FABEN).

LAD: FA___ I, F, P

Family Allowance repayment, calculated

(1991 to 1992)

Definition: Family Allowance repayment calculated refers to the calculated amount of Family Allowance benefits repaid to the government. A new rule was introduced in the 1989 taxation year and applied to taxfilers who received Family Allowance benefits. If a taxfiler had a net income of more than the limit ($50,000 in 1989, $50,850 in 1990, $51,765 in 1991 and $53,215 in 1992), then the taxfiler was required to repay to the government part of the benefits received. Family Allowance repayment calculated is one element of the social benefits repayment field on the T1 General (Line 235).

Derived from: Part of Line 235 (1989 to 1992, also see Line 118). Line 235 is the Social benefits repayment field and consists of the benefits to be repaid on:

Old Age Security pension repayment calculated (1989 to present)
Employment insurance repayment (1989 to present);
Family Allowance repayment calculated (1989 to 1992)
Net federal supplements repayment (1993 to present)

LAD: RFACL I, F, P

Family Allowance, Quebec

(1994 to 1996)

Definition: This variable contains the estimated benefits received by Quebec residents for Quebec Family Allowance. The benefits are estimated since they are not available from the T1 form. Federal and provincial Family Allowance payments for Quebec residents are covered by the LAD from 1982 to 1986 in Family Allowance (FA__) and, beginning in 1994, in Quebec Family Allowance (FAQUE). Amounts received were not available from 1987 to 1993 resulting in some inconsistency in XTIRC. Quebec Family Allowance (FAQUE) had been merged into Family Allowance benefits (FABEN), and is no longer available as a separate variable.

The Family benefits variable (FABEN) includes the estimated benefits from Family Allowance and family benefits for both federal and provincial programs from 1982 to present.

Derived from: T1FF processing

TIRC_: Not present.

XTIRC: Covered from 1982 to 1986 under Family Allowance (FA___). These payments are not included from 1987 to 1993. Covered from 1994 to 1996 under Quebec Family Allowance (FAQUE). Covered from 1982 to 1986 and 1994 to present in Family benefits (FABEN).

LAD: FAQUE I, F, P

Family benefits

(1982 to present)

Definition: This variable contains the estimated benefits received from Family Allowance and family benefits from both federal and provincial programs. Outlined below is an historical overview of the evolution of this variable.

1982 to 1992:
Family benefits refer to benefits received from a now defunct Family Allowance federal program that was universally available on a monthly basis to provide financial assistance to parents or guardians of dependent children. A parent or guardian who wholly or substantially maintained a dependent child under 18 could apply for Family Allowance and receive the benefit up to and including the month in which the child turned 18. There were restrictions on who was eligible, e.g. residency requirements. The Family Allowance payments had to be reported as income and were therefore taxable.

A dependent child was defined as a child with no Taxable income of his or her own until 1988. Beginning in 1988, this stipulation was dropped because the Canada Revenue Agency introduced non-refundable tax credits and this changed the method of reporting Taxable income. From 1988 onward, a dependent could have some Taxable income and still receive Family Allowance.

Until 1992, residents of Quebec received Family Allowance (FA_) payments from both the federal and provincial governments. From 1982 to 1986, the sum of the two amounts was reported. From 1987 onward, the provincial payments were non-taxable. As a result, the provincial payments are no longer included in the Family Allowance received field, and consequently excluded from XTIRC. The federal Family Allowance payments to residents of Quebec continued to be reported in this field until 1992.

1993:
In 1993, the Child Tax Benefit (CTBI_) program replaced the federal Family Allowance program. Residents of Quebec continued to receive provincial payments, but this information was unavailable for 1993 and therefore there is some inconsistency in XTIRC.

1994 to present:
Quebec Family Allowance (FAQUE) is included in FABEN. These benefits are estimated since they are not available from the T1 form.

1996 to present:
Family benefits for British Columbia (FABC) is included in FABEN. These benefits consist of the British Columbia Family Bonus. These benefits are estimated since they are not available from the T1 form.

1997 to present:
Family benefits for Alberta and New Brunswick are included in this variable. The Alberta family benefits consist of the Alberta Family Employment Tax Credit. The New Brunswick family benefits consist of the New Brunswick Child Tax Benefit and the Working Income Supplement. These benefits are estimated since they are not available from the T1 form.

1998 to present:
Family benefits for Nova Scotia, Ontario, Saskatchewan and Northwest Territories are included in this variable. The Nova Scotia benefits consist of the Nova Scotia Child Tax Benefit. The Ontario benefits consist of the Child Care Supplement for Working Families. The Saskatchewan benefits consist of the Child Tax Benefit. The Northwest Territories Benefits consist of the Child Benefit and the Territorial Worker's Supplement. These benefits are estimated since they are not available from the T1 form.

1999 to present:
Family benefits for Nunavut is included. These benefits consist of the Child Benefit and the Territorial Worker's Supplement. These benefits are estimated since they are not available from the T1 form.

Derived from: T1FF Processing (1994 to present), Line 118 (1984 to 1992), Line 12 (1982 to 1983)

TIRC_: 1982 to 1986; Provincial Family Allowance for Quebec, Taxable.
1982 to 1992; Federal Family Allowance for all provinces, Taxable.
XTIRC: 1982 to 1986; Provincial Family Allowance for Quebec, Taxable.
1982 to 1992; Federal Family Allowance for all provinces, Taxable.
1994 to present; Provincial Family Allowance for Quebec, Non-taxable.
1996 to present; Provincial Family benefits for British Colombia, Non-taxable.
1997 to present; Provincial Family benefits for Alberta and New Brunswick, Non-taxable.
1998 to present; Provincial Family benefits for Nova Scotia, Ontario, Saskatchewan and Northwest Territories, Non-taxable.
1999 to present; Provincial Family benefits for Nunavut, Non-taxable.

LAD: FABEN I, F, P

Family benefits, British Columbia

(1996 only)

Definition: This variable contains the estimated benefits received by British Columbia residents from the British Columbia Family Bonus. The benefits are estimated since they are not available from the T1 form. From 1997, British Columbia family benefits (FABC_) have been merged into Family Allowance benefits (FABEN) and are no longer available as a separate variable.

The Family benefits variable (FABEN) includes the estimated benefits from Family Allowance and family benefits for both federal and provincial programs from 1982 to present.

Derived from: T1FF Processing

TIRC_: Not present

XTIRC: Included in 1996, See FABEN.

LAD: FABC_ I, F, P

Family caregiver – net income of eligible dependant

(2012 to present)

Definition: When calculating the tax credit amount for an eligible dependant, a taxfiler must include the amount of net income of an eligible dependant for whom they are claiming the credit (see variable CAREGDEP).

CAREGDEPNETIC represents the net income of the eligible dependant, as claimed by the client. For further information please consult variable CAREGDEP

Derived from: Line 5106 Schedule 5

LAD: CAREGDEPNETIC I, F, P

Family caregiver – number of dependants

(2012 to present)

Definition: The number of dependants for which the taxfiler is claiming the family caregiver tax credit, as claimed by the client. The taxfiler must enter the total number of dependants for whom you entered $2,000 on line 2 for this calculation.

For further information please consult variable CAREGDEP

Derived from: Line 5112 Schedule 5

LAD: CAREGDEPNBR I, F, P

Family caregiver tax credit for a dependant (claimed)

(2012 to present)

Definition: This variable indicates the amount of the family caregiver tax credit for a dependant, as claimed by the client. If the taxfiler has an eligible dependant, the Family caregiver amount (FCA) allows them to claim an additional amount of $2,000 a tax credit if the dependant has an impairment in a physical or mental function.

Note
The maximum amount for infirm dependants age 18 or older (line 306) includes the additional amount of $2,000 for the FCA.

The dependant with the impairment must be:
- an individual 18 years of age or older and dependent on you because of an impairment in physical or mental functions; or
- a child under 18 years of age, with an impairment in physical or mental functions. The impairment must be prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.

You must have a signed statement from a medical doctor showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of an impairment in physical or mental functions, is dependent on others for an indefinite duration. This dependence means they need much more assistance for their personal needs and care compared to children of the same age. You can claim the FCA for more than one eligible dependant.

Derived from: Line 5110 Schedule 5

LAD: CAREGDEP I, F, P

Family caregiver tax credit for a spouse or common-law partner (claimed)

(2012 to present)

Definition: This variable indicates the amount of the family caregiver tax credit for a spouse or common-law partner, as claimed by the client.

If the taxfiler has an eligible spouse or common-law partner, the Family caregiver amount (FCA) allows them to claim an additional amount of $2,000 a tax credit if the spouse or common-law partner has an impairment in a physical or mental function.

The spouse or common-law partner with the impairment must be:
- an individual 18 years of age or older and dependent on you because of an impairment in physical or mental functions.

The taxfiler must have a signed statement from a medical doctor showing when the impairment began and what the duration of the impairment is expected to be.

Derived from: Line 5109 Schedule 5

LAD: CAREGSP I, F, P

Family flag

(1982 to present)

Definition: Family flag is a code that is assigned to every record. It identifies where the individual was matched within the family system, under what conditions, and whether or not the individual in a given family is an adult or a child. This variable is not intended to be used as an indicator of marital status.

The following codes have been assigned:

'0' Unmatched filer
'1' Married couple
'2' Declared married, filers living at the same address
'3' Widowed/deceased, one of the spouses is deceased
'4' Married couple, neither person lists a spousal SIN, filers matched by address
'5' Formerly married
'6' Tax-filing child
'7' Non-filing spouse, imputed record
'8' Non-filing child, imputed record
'9' Common-law couple with at least one spouse reporting
'10' Deceased/deceased couple, deceased filer matched with deceased filer
'11' Deceased/couple, deceased filer matched with a spouse who has remarried.

Derived from: T1FF processing

LAD: FFLAG I character

Family flag for same sex couple

(2000 to present)

Definition: Starting in 2000, a same sex couple could report on the tax form that they are a common-law family.

Derived from: T1FF processing

LAD: SSFLG I character

Family identification number

(1982 to present)

Definition: The family identification number (FIN) is a unique number assigned to each family. Each member within the family is assigned the same number. It is used to identify individual census families that have been created in a specific year. This number is not necessarily the same from one year to the next because it is randomly chosen from either parent if the two exist.

Derived from: T1FF processing

LAD: FIN__ I

Family type

(1982 to present)

Definition: This is a code assigned to each individual to identify his or her family composition. It identifies the family type as of December 31st of the tax year. A negative code indicates that a deceased person is included in the family unit. If the individual dies in a given year, his or her status after death is indicated in this variable.

The following codes have been assigned:

1* Husband-wife family: each spouse files a return.
-1* Husband-wife family: 2 living spouse filers and a deceased filer. There are at least three filers - husband, wife, and a deceased spouse of either the husband or wife, and any filing children.
2* Husband-wife family: one spouse files a return.From the information provided on the filer's tax return, the other spouse is imputed.
-2* Husband-wife family: one living spouse filer and a deceased filer. There are at least two filers - either the husband or wife and the deceased spouse of the husband or wife, and any filing children.
3* Lone-parent family: The lone parent files a return.
-3* Lone-parent family: 1 living filer and a deceased filer.There are at least two filers - the lone parent and the deceased spouse of this parent, and any filing children.
4 Non-family person: The non-family person files a return.
-4 Non-family person: 1 living filer and a deceased filer.There are two filers – the non-family person and the deceased spouse of this person.
5* Common law family. Each common-law partner files a return.
-5* Common-law family: 2 living filers and a deceased filer.There are at least three filers - 2 living common-law partners and a deceased partner of one of the living filers and any filing children.
-6 Non-family person: imputed spouse of a deceased taxfiler.The spouse (husband, wife or common-law partner) of the deceased taxfiler is imputed from information on the deceased filer's tax return. This imputed spouse is the non-family person.
-7 Non-family person: 1 deceased filer.There is one filer - the deceased, with no evidence of a surviving spouse.
8* Common-law family: 1 filer. Available since 1992.From the information provided on the filer's tax return, the other common-law partner is imputed.
-9 Husband-wife family: 2 deceased filers.There are 2 filers - the deceased husband and the deceased wife.

* There may be filing or imputed children in these families.

Derived from: T1FF Processing

LAD: FCMP_ I

Family size

(1982 to present)

Definition: This variable measures the total size of the family by counting the number of persons in the family.

Derived from: LAD processing

LAD: FSIZE I

Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property

(2010 to present)

Definition: This variable measures the amount of Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property (for details, see Form T657).

Derived from: Line 173 Schedule 3

LAD: KGELGBFRMI_ I, F, P

Farming income, gross

(1982 to present)

Definition: Gross farming income is the total income from the taxfiler's unincorporated farming operation, before costs and expenses are deducted. If the enterprise is a partnership, each partner reports income from the entire operation.

Note: When this variable is reported for more than one person in a family, the family and parents aggregate levels contain only the amount from one of these persons, to be specific, the highest value. It has been assumed that when more than one person in the family reports this self-employment income, these family persons are all working for the same business.

Derived from: Line 168 (1984 to present), Line 87 (1982 to 1983)

LAD: FMGRS I, F, P (formerly SGFAR from 1982 to 1995, retroactively changed to FMGRS in 1996)

Farming income, net

(1982 to present)

Definition: Net farming income is the taxfiler's share of income (gain or loss) from an unincorporated farming operation, after costs and expenses are deducted. It is a component of self-employment income. Amounts reported by taxfilers might be positive, negative or zero.

Derived from: Line 141 (1984 to present), Line 22 (1982 to 1983)

TIRC_: Included from 1982 to present
XTIRC: Included from 1982 to present

LAD: FMNET I, F, P (formerly SNFAR from 1982 to 1995, retroactively changed to FMNET in 1996)

Federal dividend tax credit

(2001 to present)

Definition: If you reported dividends on line 120 of your return, enter on line 425 of Schedule 1 the total of the dividend tax credits from taxable Canadian corporations shown on your information slips. Foreign dividends do not qualify for this credit.

From 2001 to 2005
If you received dividends, the federal dividend tax credit is 13.3333% of your taxable amount of dividends reported on line 120.

From 2006 to 2011
If you received eligible dividends, the federal dividend tax credit is:

Federal dividend tax credit
Table summary
This table displays the results of Federal dividend tax credit. The information is grouped by Year (appearing as row headers), Federal dividend tax credit (appearing as column headers).
Year	Federal dividend tax credit
2006 to 2009	18.97%
2010	17.97%
2011 to 2013	15.02%

of your taxable amount of eligible dividends reported on line 120.

If you received dividends (other than eligible), the federal dividend tax credit is 13.3333% of your taxable amount of dividends reported on line 180.

Derived from: Line 425 Schedule 1

LAD: FEDDI I, F, P

Final balance payable/refundable

(2002 to present)

Definition: This variable measures the final amount payable by the taxfiler, or the total amount refundable to the taxfiler as calculated.

Derived from: Line 484 and Line 485

LAD: FINBL I, F, P

First Nation Settlement Number

(2013)

Definition: A unique identification number for each First Nation settlement within Canada.

Derived from: CRA calculation

LAD: FNSTLN_ I, F, P

Fishing income gross

(1982 to present)

Definition: Gross fishing income is the total income from the taxfiler's unincorporated fishing operation, before costs and expenses are deducted. If the enterprise is a partnership, each partner reports income from the entire operation.

Derived from: Line 170 (1984 to present), Line 88 (1982 to 1983)

LAD: FSGRS I, F, P (formerly SGFIS from 1982 to 1995, retroactively changed to FSGRS in 1996)

Fishing income, net

(1982 to present)

Definition: Net fishing income is the taxfiler's share of income (gain or loss) from an unincorporated fishing operation, after costs and expenses are deducted. It is a component of self-employment income. Amounts reported by taxfilers might be positive, negative or zero.

Derived from: Line 143 (1984 to present), Line -23 (1982 to 1983)

TIRC_: Included from 1982 to present XTIRC: Included from 1982 to present

LAD: FSNET I, F, P (formerly SNFIS from 1982 to 1995, retroactively changed to FSNET in 1996)

Foreign business income taxes paid

(2012 to present)

Definition: This variable measures the total amount of foreign business taxes paid on foreign business income, as claimed for the year. This variable also includes any unused foreign tax credits for that country for the ten years before, and the three years after this year.

Derived from: Line 434 Form T2209

LAD: FGNBITPD_ I, F, P

Foreign taxes paid on foreign income, total amount

(2002 to present)

Definition: Total of non-business income or profits tax a tax filer paid to a foreign country or to a political subdivision of that country for the year, minus any part of this tax that is deductible under subsection 20(11) or deducted under subsection 20(12) of the Canadian Income Tax Act.

Consult Form T2209 for more information.

Derived from: Line 431 Form T2209

LAD: FGNTXPD I, F, P

Gifts – Cultural and ecological

(1983 to present)

Definition: Unlike other donations, your total eligible amount claimed for these types of gifts is not limited to a percentage of net income. You can choose the part you want to claim in 2010 and carry forward any unused part for up to five years. For more information about the amount to claim for these gifts, see Pamphlet P113, Gifts and Income Tax

Derived from: Line 342 Schedule 9

LAD: OSGIF I, F, P

Gross medical expenses

(1984 to present)

Definition: The Gross Medical Expenses field is a non-refundable tax credit designed to reduce taxable income. Total expenses had to be more than a designated maximum amount set per each tax year of net income (line 236 T1), or 3% whichever was less. It is used to calculate the tax credit. Certain expenses incurred by the taxfiler because of health reasons may be claimed as "allowable medical expenses." The taxfiler may claim medical expenses for him/herself, his/her spouse and his/her dependants as well as an aunt, uncle, niece, nephew, or grandchildren who lived with the taxfiler in the year and were also a dependant for support.

Derived from: Line 330 Schedule 1 (1988 to present)
Line 241 (1984 to 87)
Line 48 (1982 to 83)

LAD: GRSMD I, F, P

GST and FST credits

(1986 to present)

Definition: This variable represents the federal sales tax (FST) credit and/or goods and services tax (GST) credit that the taxfiler received. In 1990, the goods and services tax credit and federal sales tax credit overlapped. In 1991, the federal sales tax credit was completely replaced by the goods and services tax credit. The GST was enacted in 1990 as part of the tax imposed on virtually all personal expenditures beginning January 1, 1991. The GST credit is intended to offset the cost of tax for lower income individuals and families. The GST Credit replaced the FST credit on the 1991 return. Taxfilers could apply for the GST credit on the 1989 and 1990 returns. However, the eligible taxfiler did not receive the first GST credit payment, which is paid tri-annually, until December 1990.

Derived from: FST Credit: Line 446 (1988 to 1990), Line 451 (1986 to 1987). GST Credit: Application on tax form (1991 to present)

TIRC_: Not present
XTIRC: Included from 1986 to present. From 1986 to 1990, it was called the Federal sales tax credit and was replaced by the GST Credit in 1990. In the LAD, the same variable (GHSTC) contains the sum of the FST Credit (1986 to 1990) paid to the filer and the GST Credit (1990 to present)

LAD: GHSTC I, F, P, K (formerly FSGTX from 1986 to 1997, retroactively changed to GHSTC in 1998)

GST rebate for employees and self-employed

(1990 to present)

Definition: This is the amount of GST rebate given to employees and partners (self-employed). A taxfiler that deducted eligible expenses from income may claim a GST rebate if his or her employer (other than listed financial institutions) has a GST number and if he or she files a GST return; or the taxfiler is a member of a registered partnership and reports on the return-form his or her share of income from that partnership. This rebate is reported as income in the year it is received. Therefore, if a taxfiler received a 1993 GST rebate for self employment, it should be included in their 1994 tax return as income.

Derived from: Line 457 (1991 to present)

LAD: GSTRS I, F, P

Harmonized sales tax credit

(1997 to present)

Definition: To receive this credit, including any related provincial credit, you have to apply for it. Your credit is based on the number of children you have and your net income added to the net income of your spouse or common-law partner (if you have one), minus any amount you or your spouse or common-law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213, and/or the amount for a repayment of registered disability savings plan income included on line 232, CRA will add these amounts to you or your spouse's or common-law partner's net income. This information is also used to calculate any payments from certain related provincial programs. Net income is the amount on line 236 of a person's return, or the amount that it would be if the person filed a return.

Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit)

LAD: HST__ I, F, P

Home Buyers Amount

(2009 to present)

Definition: The taxfiler can claim an amount of $5,000 for the purchase of a qualifying home made after January 27, 2009 if both of the following apply:

The taxfiler bought a qualifying home and,
Neither the taxfiler nor his/her spouse or common-law partner have owned and lived in another home either in the year of purchase or any of the four preceding years (first-time home buyer)

Derived from: Line 369 Schedule 1

LAD: HBA__ I, F, P

Home Buyer's Plan repayment

(1996 to present)

Definition: This amount represents the repayment made to the RRSP under the Home Buyer's Plan. It is the amount actually repaid in a given year which may differ from the amount due.

Over a period of no more than 15 years, the participant must repay to his or her RRSPs the amounts withdrawn under the HBP. A participant's repayment period starts the second year following the year of his or her withdrawals. If the person repays more than the required amount for the year, their HBP amount due for later years will be reduced accordingly. If the person does not repay the amount due for a given year, the outstanding amount (Shortfall amount variable HBPSH on LAD) must be declared as income for that year.

For more information about the HBP program, please see Home Buyer's Plan withdrawal (HBPWD) variable description.

Derived from: Schedule 7, line 246

LAD: HBPRP I, F, P

Home Buyer's Plan shortfall amount

(1998 to present)

Definition: The Home Buyer's Plan shortfall amount (HBPSH) is the difference between the repayment amount due for a given year and the repayment amount the HBP participant actually pays (HBPRP).

Over a period of no more than 15 years, the participant must repay to his or her RRSPs the amounts withdrawn under the HBP. A participant's repayment period starts 60 days after the end of the second year following the year of his or her first withdrawals. If the person repays more than the required amount for the year, their HBP amount due for later years will be reduced accordingly. If the person does not repay the amount due for a given year, the outstanding amount is the shortfall amount. The shortfall amount must be included in the person's income for that year.

For more information about the HBP program, please see Home Buyer's Plan withdrawal (HBPWD) variable description.

Derived from: Other HBP variables, HBPWD and HBPRP

LAD: HBPSH I, F, P

Home Buyer's Plan withdrawal

(2002 to present)

Definition: This is the total amount of withdrawals made under the most recent participation to Home Buyer's Plan. These withdrawals could have been made in any given year from 1992 onward, and do not necessarily reflect a withdrawal in the current tax year. Therefore this variable should not be used to determine current year withdrawal amounts.

The Home Buyer's Plan (HBP) is a program that allows a person to withdraw up to $20,000 from their registered retirement savings plans (RRSPs) to buy or build a qualifying home. However, the program sets out certain conditions for participation. If an individual meets all the applicable HBP conditions, the withdrawals will not have to be included in his or her income, and the RRSP issuer will not withhold tax on these amounts. If a person buys a qualifying home with their spouse or common-law partner, or with other individuals, each person involved can withdraw up to $20,000.

Prior to 1999, an individual could use the Home Buyer's Plan only once in a lifetime. This restriction is eliminated for 1999 and subsequent years such that, once an individual has repaid all the funds withdrawn for a prior home purchase, he or she may use the Plan again commencing with the year following the final repayment, as long as all of the original conditions for HBP participation are, once again, satisfied.

For more information about the HBP program, please see Home Buyer's Plan repayment (HBPRP) variable description.

Derived from: Schedule 7, line 247

LAD: HBPWD I, F, P

Home Relocation Loan deduction, employee

(1986 to present)

Definition: This deduction may be claimed by a taxfiler who received a low interest home relocation loan from his or her employer to move to another residence in order to maintain or to begin a new job.The degree of accuracy of this field is not known because it is seldom used.

Derived from: Line 248 (1986 to present)

LAD: HRLDN I, F, P

Home Renovation Expenses

(2009 only)

Definition: The taxfiler can claim an amount for eligible expenses incurred for work performed or goods acquired after January 27, 2009 and before February 1, 2010 related to an eligible dwelling. The amount can only be claimed on the 2009 tax return and applies to the total eligible expenses of more than $1,000 but not more than $10,000.

Derived from: Line 368 Schedule 1

LAD: HRE__ I, F, P

Immigrant/emigrant code

(1982 to present)

Definition: The Immigrant/emigrant code describes the migratory status of the taxfiler during the taxation year, with respect to movement in and out of Canada. It indicates those taxfilers who move to Canada within the tax year and those who leave Canada within the same year. These movements bear no relation to formal immigration status; they are only recorded to apply taxation laws (prorate of personal amounts for example). For legal immigrant status, please see Landing Year (LNDYR). The codes are:

' '(blank) – no migration
'1' – entry
'2' – exit
'3' – both

Derived from: Personal Information Section, T1 tax form (1982 to present)

LAD: IEMCO I, P, K character (formerly MIGCD from 1986 to 1995, retroactively changed to IEMCO in 1996)

Immigrant category

(1980 to 2012)

Definition: This variable specifies the category of immigrant from those of the Immigration Act. This field allows the user to group data from the Longitudinal Immigration Database (IMDB) by defined categories. The codes distinguish first and foremost between types of immigrant, but also define whether or not the immigrant is the principle applicant, whether the request was filed abroad or in Canada and whether or not a special program was resorted to. This variable is a broader categorization than the LAD variable CATIM.

The corresponding codes are:

Immigrant category table

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable IMCAT, from Imm_Category_Rollup2_Cd

LAD: IMCAT I character

Immigrant's country of birth

(1980 to 2012)

Definition: The code for the country of birth.
Note: The country of birth should be accurately identified even though that country may no longer exist or be recognized as a nation state. See the listing under the Immigrant's country of citizenship at landing (PAYSC) variable for the country codes associated with this variable.

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable FCOB

LAD: PAYSN I character

Immigrant's country of citizenship at landing

(1980 to 2012)

Definition: A code representing the immigrant's country of citizenship at the time they were granted permanent residence in Canada. This code may, or may not be, the same as the country of birth or last permanent residence. Country codes are as follows:

Table

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable CITZ

LAD: PAYSC I character

Immigrant's country of last permanent residence

(1980 to 2012)

Definition: This variable is based on the country of last permanent residence, meaning the country where the immigration applicant has resided on a permanent (or de facto permanent) basis for one year or more. De facto permanent applies to residence in a country that never confers permanent residence (such as "illegal" Chinese in various South East Asian countries) or only after a long period (such as Switzerland).

Exceptions:

a) For a Convention Refugee (CR) or member of any Designated Class (DC), CLPR means the country from which the applicant fled. In the case of Political Prisoners and Oppressed Persons (PPOP) Designated Class, CLPR may be the country in which the refugee is currently living (e.g. Special Programs such as Polish Detainee Program, Salvadorian Political Prisoners and Guatemalan PPOP).

b) Regardless of the time a person has resided in a country, if that person's status is of a temporary nature (foreign student, guest worker, long term visitor) CLPR will be the country where the person resided permanently prior to entering the country of present residence.

CLPR for dependent children of CR/DC applicants should be coded the same as the CLPR of the principal applicant regardless of the country of birth or residence of the child. This applies only to CR and DC cases for dependent children and does not affect the CLPR coding for spouses of CR and DC applicants, which should continue to be determined according to item 10.20(2).

The following countries have been regrouped or restructured compared to the original CLPR variable on the IMDB: England, Scotland, Wales, Northern Ireland and the Channel Islands are classified together under the code for the United Kingdom. Portugal and Azores have separate codes. Spain and Canary Islands have separate codes.

See the listing under the Immigrant's Country of Citizenship at Landing (PAYSC) variable for the country codes associated with this variable.

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable FCLPR

LAD: PAYSR I character

Immigrant's intended occupation

(1980 to 2012)

Definition: This variable identifies the occupation the immigrant intended to practice in Canada. The intended occupations are coded to the National Occupation Classification (NOC) 4-digit codes. To obtain a complete list of the NOC codes, please contact income@statcan.gc.ca, Income Statistics Division, Client Services, 1-888-297-7355, 170, Tunney's Pasture Driveway, Statistics Canada, Ottawa, Ontario K1A 0T6.

The following list shows the 2007 National Occupation Classification major groups (two digits):

Tables

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable NOC4

LAD: CNP4_ I character

Immigrant's intended place of destination

(1980 to 2012)

Definition: Place of intended destination at landing. The first two characters represent the province codes. The final three characters are Citizenship and Immigration Canada's original destination code converted to 2006 Census equivalent codes for CMA/CA (with the addition of Nunavut). Combined, the 5-character IPRMR codes are as follows (some of these combinations may not exist in the sample population).

Table

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable Destination_CMA_Cd06

LAD: IPRMR I character

Immigrant's level of education at landing

(1980 to 2012)

Definition: This is a derived variable for educational attainment at the time of landing. The variable identifies ranges for years of schooling when individuals do not have formal credentials and non-university and university degrees where they are indicated at the time of landing. You may also want to consider the Immigrant's years of schooling at landing (IEDAN) variable.

The codes are:

' ' Level of education not stated
'1' 0 to 9 years of schooling
'2' 10 to 12 years of schooling
'3' 13 years or more of schooling or has completed some university, without having obtained a degree/diploma/certificate
'4' Has obtained a Trade Certificate
'5' Has obtained a non-university diploma
'6' Has obtained a Bachelor's degree
'7' Has obtained a Master's degree
'8' Has obtained a Doctorate

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable FEDUC

LAD: IEDCD I character

Immigrant's marital status at landing

(1980 to 2012)

Definition: Marital status at time of landing. For marital status information in other years, see the Marital status (MSTCO) or Individual flag (INDFL) variables.

The codes are:

' ' – Marital Status not stated
'0' – Unknown
'1' – Single
'2' – Married
'3' – Widowed
'4' – Divorced
'5' – Separated
'6' – Common Law
'7' – Annulled Marriage

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable M_STAT

LAD: STATM I character

Immigrant's native language (or mother tongue)

(1980 to 2012)

Definition: Specifies the code for the immigrant's primary or native language. Codes are as follows:

Table

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable NAT_LANG

LAD: LNGMA I character

Immigrant's official languages ability indicator

(1980 to 2012)

Definition: Identifies the immigrant's self-reported knowledge of Canada's official languages at immigration time. This differs markedly from the Language, English or French (LNGCO) variable which represents on an annual basis the language of the tax form and, since 1995, the preferred language for correspondence.

The codes are:

' ' – unknown / not reported
'1' – English
'2' – French
'3' – English and French
'4' – Neither

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable CAN_LANG/ OFFICIAL_LANGUAGE_CD

LAD: LNGOF I character

Immigrant's special program code

(1980 to 2012)

Definition: The code for the special program under which the permanent resident landed in Canada.

The codes are: Immigrant's special program code table

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable SPC_P

LAD: IPSPC character

Immigrant's years of schooling at landing

(1980 to 2012)

Definition: The number of years of formal schooling successfully completed at landing. (Maximum coded is 25 years). The variable Immigrant's level of education at landing (IEDCD) completes this one by listing the highest diploma obtained.

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable SCH_YR

LAD: IEDAN I

Income after tax, total (ISD definition)

(1982 to present)

Definition: Income after tax is the total income (XTIRC) excluding provincial and federal taxes and including the Quebec abatement. This variable is available for both taxfilers and imputed individuals. However, imputed individuals have NPTXC = 0, NFTXC = 0 and ABQUE = 0, resulting in AFTAX = XTIRC.

Prior 1984, because the Quebec abatement was not available income after tax is total income excluding provincial and federal taxes.

Derived from: T1FF processing

LAD: AFTAX I, F, P, K

Income after tax, including capital gains

(1982 to present)

Definition: This variable is calculated as the sum of values from Income After Tax (AFTAX) plus net capital gains (CLKGX).

Derived from: AFTAX and CLKGX

LAD: AFTIC I, F, P

Income before tax, total (CRA definition)

(1982 to present)

Definition: the total income defined by the Canada Revenue Agency is the sum of the following income sources:

From 1982 to present:
- Canada/Quebec Pension Plan benefits (CQPP_) Line 114 (includes Disability Line 152)
- Capital gains/losses calculated (CLKGL) Line 127
- Dividends, taxable grossed up (DIVTX) Line 120
- Earnings from T4 slips, total (T4E__) Line 101 (includes commissions, Line 102)
- Interest and investment income (INVI_) Line 121
- Old Age Security pension (OASP_) Line 113
- Other employment income (OEI__) Line 104
- Other income (OI___) Line 130
- Pension and superannuation income (SOP4A) Line 115
- Rental income, net (RNET_) Line 126
- Self-employment net income:
  - Net business income (BNET_) Line 135
  - Net commission income (CMNET) Line 139
  - Net farming income (FMNET) Line 141
  - Net fishing income (FSNET) Line 143
  - Net professional income (PFNET) Line 137
- Employment insurance benefits (EINS_) Line 119
- From 1986 to present:
  - Alimony or maintenance income (ALMI_) Line 128. Prior to 1986, ALMI was included in Other income (OI_).
- From 1988 to present:
  - Limited partnership income, net (LTPI_) Line 122. Prior to 1988, LTPI was included in Net business income, Net rental income, or Other income.
  - Registered retirement savings plan income (T4RSP) Line 129. Prior to 1988, T4RSP was included in Other income (OI_).
- From 1992 to present:
  - Net federal supplements (NFSL_) Line 146
  - Social assistance payments (SASPY) Line 145
  - Workers' compensation payments (WKCPY) Line 144
- From 2006 to present: Universal child care benefit (UCCB_) Line 117

Also, from 1982 to 1992, Family Allowance received (FA___) was included in the calculation of total income as defined by the Canada Revenue Agency, and from 1982 to 1987, Other allowable expenses (ALEXP) and Employment expense deduction (EMPLEX) were subtracted from total income as defined by the Canada Revenue Agency.

Derived from: Line 150 (1984 to present), Line 24 (1982 to 1983)

LAD: TIRC_ I, F, P, K

Income before tax, total (ISD definition)

(1982 to present)

Definition: Total income (TIRC), as found on Line 150 of the T1 tax form, refers to the sum of a taxfiler's income for the Canada Revenue Agency's purpose. ISD modified this variable to create its own definition of total income (XTIRC). It includes the taxfiler's income from taxable as well as non-taxable sources. This definition has changed over the years to reflect changes in the tax form, refundable tax credits, and income calculations. The relationship between the Canada Revenue Agency's and ISD's definition is as follows (see Section 14, Table 4 for a complete list of variables):

XTIRC = TIRC - {adjustment for dividends} - {capital gains} + {refundable tax credits} + {other non-Taxable income}

Total income as defined by ISD is the sum of the following income sources:

From 1982 to 1987:
- Other allowable expenses (ALEXP), Line 06 for 1982 to 1983 and Line 109 for 1984 to 1987.
- Employment expense deduction (EMPLEX), Line 05 for 1982 to 1983 and Line 108 for 1984 to 1987.

From 1982 to present:
- Canada/Quebec Pension Plan benefits (CQPP_), Line 114 (includes Disability Line 152)
- Dividends, (XDIV_), derived from LAD processing
- Earnings from T4 slips, total (T4E__), Line 101 (includes commissions Line 102)
- Interest and investment income (INVI_), Line 121
- Old Age Security pension (OASP_), Line 113
- Other employment income (OEI__), Line 104
- Other income (OI___), Line 130
- Pension and superannuation income (SOP4A), Line 115
- Provincial refundable tax credit (PTXC_), Line 479 from 1991 to present, Line 448 from 1984 to 1987, Line 464 from 1988 to 1989, and Line 74 from 1982 to 1983.
- Rental income, net (RNET_), Line 126
- Self-employment net income:
  - Net business income (BNET_), Line 135
  - Net commission income (CMNET), Line 139
  - Net farming income (FMNET), Line 141
  - Net fishing income (FSNET), Line 143
  - Net professional income (PFNET), Line 137
Employment insurance benefits (EINS_), Line 119
Family benefits (FABEN) derived from T1FF processing. No information is available for 1993. A number of changes have occurred in this variable:

1982 to 1986; Provincial Family Allowance for Quebec.
1982 to 1992; Federal Family Allowance for all provinces.
1994 to present; Provincial Family Allowance for Quebec.
1996 to present; Provincial family benefits for British Colombia.
1997 to present; Provincial family benefits for Alberta and New Brunswick.

1998 to present; Provincial family benefits for Nova Scotia, Ontario, Saskatchewan and Northwest Territories.

From 1986 to present:
- Alimony or maintenance income (ALMI_), Line 128. Prior to 1986, ALMI was included in Other income (OI_).
- GST and FST credits (GHSTC) application on tax form for 1991 to present, Line 446 for 1988 to 1990 and Line 451 for 1986 to 1987.
- Non-Taxable income (NTXI_). Beginning in 1992, the three components of this variable were available separately.

From 1988 to present:
- Limited partnership income, net (LTPI_) Line 122. Prior to 1988, LTPI was included in Net business income, Net rental income, or Other income (OI_).
- Registered retirement savings plan income of persons aged 65 and over (RRSPO) derived from registered retirement savings plan income (T4RSP), Line 129. If person's age is less than 65, this income has value zero.

From 1992 to present, the three components of NTXI were made available separately:
Net federal supplements (NFSL_), Line 146
Social assistance payments (SASPY), Line 145
Workers' compensation payments (WKCPY), Line 144

From 1982 to 1992:
- Child tax credit (CTC__), Line 444 from 1988 to 1992, Line 450 from 1984 to 1987 and Line 78 from 1982 to 1983.

From 1993 to present:
- Child Tax Benefit (CTBI_) from Child Tax Benefit File.

From 1999 to present:
- Indian exempt employment income (EXIND).

From 2006: Universal child care benefit (UCCB_) Line 117

Derived from: T1FF processing

LAD: XTIRC I, F, P, K

Income before tax, total (ISD definition), including capital gains

(1982 to present)

Definition: This variable is calculated as the sum of values from income before tax, total (ISD definition) (XTIRC) plus net capital gains (CLKGX).

Derived from: XTIRC and CLKGX

LAD: XTIIC I, F, P

Indian exempt employment income

(1999 to present)

Definition: Employment income for a Canadian Indian exempted from income tax according to the Indian Exemption for Employment Income Act.

The employer must fill out form TD-IN for a Canadian Indian if one of the following conditions are met:

The employee and the employer reside on a reserve.
The employee performs at least 90% of the employment duties on the reserve.
The employee performs more than 50% of the employment duties on the reserve, and the employee or the employer resides on the reserve.
The employee's employment duties are connected to the employer's non-commercial activities carried on exclusively for the benefit of Indians who, for the most part, reside on reserves; and the employer resides on a reserve; and the employer is:
- An Indian band that has a reserve or a tribal council representing one or more Indian bands that have reserves; or
- An Indian organization controlled by one or more such bands or tribal councils and is dedicated exclusively to the social, cultural, educational, or economic development of Indians who, for the most part, reside on reserves.

Derived from: TD-IN form (1999 to present)

LAD: EXIND I,P,F, K

Individual, description of

(1982 to present)

Definition: The Description of the individual is a numeric code that is assigned to individuals.

Following is a list of the codes and their meaning:

Male, adult, taxfiler, married or common law
Male, adult, non-taxfiler (imputed individual), married or common law
Female, adult, taxfiler, married or common law
Female, adult, non-taxfiler (imputed individual), married or common law
Child taxfiler
Non-taxfiling (imputed) child. (Only available from 1993 to present)
Adult, taxfiler, lone parent
8: Non-family person, taxfiler

If an individual dies in a given year, his or her status prior to death is defined in this variable.

There is no restriction on the ages of children. A child is defined as anyone who is single and living with one or both parents. For example, a 50 year-old child may be living with a 70 year-old parent. This family would be classified as lone-parent.

Derived from: LAD processing

LAD: INDFL I, K

Interest and investment income

(1982 to present)

Definition: Interest and investment income is an income that is earned from interest and other investments during the tax year. This type of income can be received as a result of Canada Savings Bonds, corporate bonds, trusts, bank or other deposits, mortgages, notes, foreign interest, foreign dividend income and other property.

Derived from: Line 121 (1984 to present), Line 15 (1982 to 1983)

LAD: INVI_ I, F, P, K

Investment tax credit

(1991 to present)

Definition: You can claim an investment tax credit if you carry on a business and create one or more new child care spaces for children of your employees and other children.

You may be eligible for this credit if any of the following apply. You:

bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing;
have unclaimed credits from the purchase of qualified property after 2001;
have an amount shown in box 41 of your T3 slips;
have an amount shown in box 107 or 128 of your T5013 or T5013A slips;
have an amount shown in box 128 of your T101 slips;
have a partnership statement that allocates to you an amount that qualifies for this credit;
have an investment in a mining operation that allocates certain exploration expenditures to you; or
employ an eligible apprentice in your business.

For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. For more information, see Form T2038(IND), Investment Tax Credit (Individuals).

Derived from: Line 412 Schedule 1

LAD: INVTC I, F, P

Labour-sponsored funds tax credit

(1988 to present)

Definition: A taxfiler may claim this credit if they were the first registered holder to acquire or irrevocably subscribe to and pay an approved share of the capital stock of a prescribed labour-sponsored venture capital corporation (LSVCC). This credit is equivalent to 15% of the net cost the taxfiler paid for the shares to a maximum of $750. The net cost is calculated as the amount the taxfiler paid for the shares minus any government assistance (other than federal of provincial tax credits) on the shares

Derived from: Line 414 Schedule 1

LAD: LKTXC I, F, P

Labour sponsored funds tax credit - net cost

(1997 to present)

Definition: This variable measures the net cost to the tax filer of their contributions to a prescribed labour-sponsored venture capital corporation (LSVCC). Net cost is the amount a tax filer paid for their shares, minus any government assistance (other than federal or provincial tax credits) on the shares.

Derived from: Line 413 Schedule 1

LAD: LSTCN I, F, P

LAD identification number

(1982 to present)

Definition: This is a numeric variable identifying the individual in LAD, as unique.

In the LAD files, LIN is maintained in order to ensure that information for an individual can be linked across years.

Derived from: LAD processing, T1 tax form (1982 to present)

LAD: LIN__ I, P

Landing year

(1980 to 2012)

Definition: Landing year is defined as the year in which the immigrant landed.

This variable exists for all LAD selected individuals. If they are not immigrants landed between 1980 and the present, the value will be missing or zero. It is therefore possible to identify all recent immigrants and compare them with the non-recent immigrants (this population includes the Canadian-born, the immigrants landed in other years and all non permanent residents).Derived from: IMDB variable LNDYR

REG: LNDYR I

Language, English or French

(1982 to present)

Definition: The official language code, either 'E': English or 'F': French. Prior to 1995, it is language of the form that the taxfiler submits. It is not necessarily a good indicator of language spoken by the taxfiler. From 1995 to present, it is language of correspondence requested by the taxfiler.

Derived from: Canada Revenue Agency Processing of T1 Tax Form

LAD: LNGCO I, P character

Limited partnership income, net

(1988 to present)

Definition: Net partnership income is reported for limited or non-active partners only. It is the taxfiler's income, after costs and expenses are deducted, if he or she was a limited partner of a partnership that did not include a rental or farming operation. Amounts reported by the taxfiler might be positive, negative or zero. This variable is included in TIRC_ and XTIRC from 1988 to the present. Prior to 1988, limited partnership income (LTPI_) was declared in net business income (SEI__), net rental income (RNET_), or may have been declared in other income (OI___), depending on the type of business.

Derived from: Line 122 (1988 to present)

LAD: LTPI_ I, F, P

Limited partnership losses of other years

(1991 to present)

Definition: If the taxfiler had limited partnership losses in previous years which they have not already deducted, they may be able to claim part of these losses this year. The taxfiler can carry forward limited partnership losses indefinitely. If the taxfiler claims these losses, they must attach to their paper return a statement showing a breakdown of their total losses, the year of each loss, and the amounts deducted in previous years.

Derived from: Line 251 T1

LAD: LTPLP I, F, P

Low income status (ISD total income after tax)

(1982 to present)

Definition: The Low income status flag identifies low income individuals and families according to the low income measure (LIM). The LIM is one-half of the adjusted median family income after tax, where 'adjusted' indicates a consideration of family size. The ISD definition of total after-tax income (AFTAX) is used to establish this LIM threshold.

Derived from: LAD Processing (1982 to present)

LAD: LIMAT I

Low income status (ISD total income before tax)

(1982 to present)

Definition: The Low income status flag identifies low income individuals and families according to the low income measure (LIM). The LIM is one-half of the adjusted median family income, where 'adjusted' indicates a consideration of family size. The ISD definition of total income (XTIRC) is used to establish this LIM threshold.

Derived from: LAD processing (1982 to present)

LAD: LIMXT I

Main principal industry sub-sector of employers

(2000 to present)

Definition: This codes the main sub-sector of paid employment activity for the individual according to 3-digit North-American Industry Classification System (NAICS) of the employers. The data is derived from a linkage between the T4 slips issued for the individual and Statistics Canada's Business Register. For a business with operations in several industrial sub-sectors, the principal sub-sector is chosen (this may not be the sector of activity of the individual). The employment earnings associated with each T4 slip are aggregated by 3-digit NAICS and the two top sub-sectors of paid-employment are stored in Main principal industry sub-sector of employers (NAIC1) and Secondary principal industry sub-sector of employers (NAIC2). A count of the different industries appearing on at least one slip for the individual shows up in Principal industry sub-sectors of employers, number of (NAICC). The T4 slips issued to individual, number of (T4CNT) variable is also available. The code 'NNN' represents people not associated to a T4 slip and 'UUU' means missing NAICS information for the business.

A complete list of the North American Industry Classification System (NAICS) is available on the Statistics Canada website www.statcan.gc.ca.

NAICS 2-digit codes:

Derived from: T4 slips and Business Register

LAD: NAIC1 I character

Manitoba advance tuition fee income tax rebate

(2010 to present)

Definition: You may claim this advance if you were a resident of Manitoba at the end of the year and you have eligible tuition fees relating to a school term that ended after November 30. The amount of the advance you can claim on line 48 is 5% of your eligible tuition fees or $250, whichever is less. The lifetime maximum claim for this advance is $5,000.

Eligible tuition fees are tuition fees for which you can claim the federal tuition amount on line 320 of the federal Schedule 11. Tuition fees are eligible for this advance even if you transferred an amount to your spouse or common-law partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent. You cannot claim the advance tuition fee income tax rebate if you claimed the tuition fee income tax rebate on line 65 of Form MB428.

Derived from: Line 48 Form MB479

LAD: MBATFTCC_ I, F, P

Manitoba fertility treatment tax credit

(2010 to present)

Definition: You may claim this tax credit if you were a resident of Manitoba at the end of the year and you or your spouse or common-law partner incurred the eligible medical expenses for fertility treatment after September 30 and paid the same year.

Eligible medical expenses for fertility treatment are expenses that you can claim as medical expenses on line 330 of your federal Schedule 1. These expenses must be paid for infertility treatment services to a fertility clinic in Manitoba. Medications prescribed in relation to this treatment are also eligible. If you have a spouse or common-law partner, only one of you may claim this credit. The amount of the credit you can claim on line 50 is 40% of expenses or $8,000, whichever is less.

Derived from: Line 50 Form MB479

LAD: MBFRTTCC_ I, F, P

Marital status

(1982 to present)

Definition: Marital status is a numeric code representing the marital status of the taxfiler.

The marital status and corresponding codes are:
' ' – (blank) Missing value
'M' – Married
'C' – Common-law (available as of 1992)
'W' – Widowed
'D' – Divorced
'A' – Separated
'S' – Single

The marital status variable is not considered to be reliable because it appears to be subjective. Better indicators of marital status may be the family type variable (FCMP_) and the description of the individual variable (INDFL).

Derived from: Personal information section, T1 tax form (1982 to present)

LAD: MSTCO I character

Market income

(1982 to present)

Definition: Market income is defined as total income excluding government transfer payments from government programs. These exclusions include workers' compensation, Child Tax Benefit, employment insurance, CPP/QPP, etc.

Market income consists of the following variables:

Alimony or support income (ALMI_)
Dividends (XDIV_)
Earnings from T4 slips, total (T4E__)
Interest and investment income ( INVI_)
Limited partnership income, net (LTPI_)
Other employment income (OEI__)
Other income (OI___)
Other pension and superannuation income (SOP4A)
Registered retirement savings plan income (RRSPO)
Rental income, net (RNET_)
Self-employment, net income (SEI__)
Indian exempt employment income (EXIND)

Market income plus income from government transfer payments will equal what has been defined as Total income by ISD (XTIRC).

Derived from: This variable is derived at the time of retrieval. Please consult with LAD staff.

LAD: MKINC I, F, P, K

Market income, including capital gains

(1982 to present)

Definition: This variable is calculated as the sum of values from market income (MKINC) plus net capital gains (CLKGX).

Derived from: MKINC and CLKGX

LAD: MKIIC I, F, P

Master categorization of immigrant categories

(1980 to 2012)

Definition: This field is a 'Master categorization' of immigrant categories which allows the user to group IMDB data by custom categories. In layperson's terms, the computer program constructs the categories by translating 'old Act' categories to 'new Act' ones and distinguishing between immigrants whose applications were processed abroad or in Canada, whether or not they fall under 'Special Programs' and whether they are Principle Applicants or not. This 'Master Categorization' serves as the basis for grouping specific categories into broader groupings, e.g., all applications processed abroad versus processed inland and immigrants processed through 'Special Programs'.

The first three characters represent code for the immigrant's category of immigration as defined in the Immigration Act.
The fourth character is 1 for those who had their VISA issued abroad and 0 for those who had their VISA issued inland.
The fifth character is 1 if the immigrant was not processed through a special program and 0 if the immigrant was processed through a special program.
The sixth character indicates family status, values are:

1 – if the immigrant is the principle applicant;
2 – if the immigrant is a spouse;
3 – if the immigrant is a dependant (excluding those processed as a result regulation J88 since June 1991);
4 – if the immigrant is a dependent (including only those processed as a result of regulation J88 since 1991);
5 – definition still to be provided by CIC; and
6 – unknown family status.

CATIM Immigration Act categorie.0s (first 3 digits of the 6 digit codes) are listed below. Old immigration act categories (CATEG) are included.

CATIM Immigration Act table

This variable is only defined for immigrants landing from 1980 to 2012. It is not available for the general LAD population.

Derived from: IMDB variable MAST_CAT

LAD: CATIM I character

Medical expenses adjustment

(1997 to present)

Definition: This represents the total of all allowable amounts for each dependant. The part of eligible medical expenses a tax filer or their spouse or common-law partner paid for the following persons who depended on the tax filer for support:

tax filer or their spouse's or common-law partner's children born in 1996 or earlier or grandchildren; and
tax filer or their spouse's or common-law partner's parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year.

Derived from: Line 331 Schedule 1

LAD: MEDAJ I, F, P

Medical expenses, calculated

(1984 to present)

Definition: A taxfiler can claim calculated medical expenses as a deduction, as long as the filer has not and will not be reimbursed for the expense. However, a taxfiler may claim expenses if the reimbursement is included in his or her income, such as a benefit shown on a T4 slip, and if the taxfiler did not deduct the reimbursement anywhere else on the tax return.

Derived from: Line 332 (1988 to present), Line 242 (1984 to 1987)

LAD: MDEXC I, F, P

Minimum tax carryover

(2001 to present)

Definition: If a taxfiler paid minimum tax on any of their 2005 to 2011 returns but they do not have to pay minimum tax for 2012, they may be able to claim credits against their taxes for 2012 for all or part of the minimum tax they paid in those years. To calculate their claim, a taxfiler must complete the applicable parts of Form T691, Alternative Minimum Tax.

Derived from: Line 427 T1

LAD: MINTX I, F, P

Moving expenses deduction

(1986 to present)

Definition: Moving expenses are a deduction available for taxfilers who have moved for employment or scholastic reasons (within Canada) during the tax year. Prior to 1986, this deduction was included in the 'other deduction' field, which is unavailable on the LAD.

Derived from: Line 219 (1988 to present), Line 222 (1986 to 1987)

LAD: MVEXP I, F, P

Net capital gain or loss from bonds, debentures, promissory notes, and other similar properties

(2009 to present)

Definition: This variable measures the net capital gain/loss from the disposition of bonds, debentures, promissory notes, and other similar properties.

Derived from: Line 153 Schedule 3

LAD: KGLOF I, F, P

Net capital gain or loss from other mortgage foreclosures and conditional sales repossessions

2010 to present)

Definition: This variable measures the net capital gain/loss from the disposition of other mortgage foreclosures and conditional sales repossessions.

Derived from: Line 155 Schedule 3

LAD: KGLFRMCLOS_ I, F, P

Net capital gain or loss on mortgage foreclosures and conditional sales repossessions of qualified farm property and qualified fishing property

(2009 to present)

Definition: This variable measures the net capital gain/loss from the qualified disposition of other mortgage foreclosures and conditional sales repossessions. This variable falls within the category on Schedule 3 referring to qualified farm property and qualified fishing property.

Derived from: Line 124 Schedule 3

LAD: KGLFM I, F, P

Net capital losses of other years

(1983 to present)

Definition: Within certain limits, you can deduct your net capital losses of previous years that you have not already claimed. Your available losses are shown on your notice of assessment or notice of reassessment. You probably will have to adjust any losses you incurred after 1987 and before 2001.

Derived from: Line 253 Form T1

LAD: KLPYC I, F, P

Net eligible dividends

(2006 to present)

Definition: Taxable amount of eligible dividends, DIVTE = (DIVTX – DIVTO). See also variables DIVTX and DIVTO.

Derived from: T1FF Processing

LAD: DIVTE I, F, P

Net federal supplements

(1992 to present)

Definition: Net federal supplements are the combination of Guaranteed Income Supplement, Allowance for the Survivor, and Spouse's Allowance, which are part of the Old Age Security pension program. These are transfers made to seniors with low or no income.

The Canada Revenue Agency may not require people receiving these supplements to file tax returns since they likely have no Taxable income. However, starting in 1992, net federal supplements, Workers' compensation payments and social assistance payments were to be reported and have been included in total income as defined by the Canada Revenue Agency. People receiving these benefits have an incentive to file tax returns in order to obtain provincial and/or federal tax credits.

Derived from: Line 146

LAD: NFSL_ I, F, P

Net Foreign business income received

(2012 to present)

Definition: This variable measures the total net amount of foreign business income received, as claimed by the client. The variable represents the net amount by which the business income a taxfiler earned in a foreign country is greater that the business losses the taxfiler incurred in that country.

Derived from: Line 439 Form T2209

LAD: FGNBITC_ I, F, P

Net foreign non-business income received

(1997 to present)

Definition: Net amount a tax filer calculates when the non-business income they earned in a foreign country is more than the non-business losses they incurred in that country.

Consult Form T2209 for more information.

Derived from: Line 433 Form T2209

LAD: FGNI I, F, P

Net income

(1982 to present)

Definition: Net income is the taxfiler's total income (Canada Revenue Agency definition, TIRC_) less deductions and social benefits repayments (RSBCL).
Social benefits repayments (RSBCL) consists of:

Employment insurance repayment (1982 to present)
Net federal supplements repayment (1993 to present)
Old Age Security pension repayment calculated (1989 to present)
Family Allowance repayment (1989 to 1992)

Total deductions from total income (not available on LAD) consists of:

Registered pension plan contributions (T4RP, 1986 to present)
RRSP contributions (RRSPC, 1982 to present)
Union, professional and other dues (DUES, 1982 to present)
Child care expense deduction (CCEXD, 1982 to present)
Attendant care expenses (ACEXP, 1989 to 1991, not available on LAD)
Allowable business investment losses (KLCBCL, not available on LAD)
Moving expenses deduction (MVEXP, 1986 to present)
Alimony or separation allowance payments (ALMDM, 1986 to present)
Carrying charges and interest expenses (CYCGINV, not available on LAD)
Exploration and development expenses (CEDEXP, not available on LAD)
Other employment expenses (not available on LAD)
Deduction for PPIP premiums on self-employment income (Not available on LAD)
Other deductions (not available on LAD)

Prior to 1988, many of the non-refundable tax credits were deductions from total income.

Total deductions from total income before 1988 consisted of:

CPP/QPP contributions through employment (CQPPD, 1982 to present)
CPP/QPP contributions through self-employment (CLCPP, 1982 to present)
Employment insurance premiums (T4EIC, 1982 to present)
Registered pension plan contributions (T4RP, 1986 to present)
RRSP premiums (RRSPPCL, not available on LAD)
Registered home ownership savings plan contributions (RHOSP, 1982 to 1984, not available on LAD)
Union, professional and other dues (DUES, 1982 to present)
Tuition fees for self (TUTDN, 1982 to present)
Child care expense deductions (CCEXD, 1982 to present)
Allowable business investment losses (KLCBCL, not available on LAD)
Moving expenses (MVEXP, 1986 to 1991)
Alimony or support income (ALMI, 1986 to present)
Carrying charges and interest expenses (CYCGINV, not available on LAD from 1986 to 1991)
Indexed security investment plan – allowable capital losses (1984 to 1985)
Other deductions (ODN, not available on LAD)

Derived from: Line 236 (1988 to present), Line 224 (1984 to 1987), Line 41 (1982 to 1983)

LAD: NETIC I, F, P, K

Newfoundland Volunteer Firefighter tax credit

(2011 to present)

Definition: A filer can claim an amount of $3,000 for this non-refundable tax credit. The following conditions must be met:

Filer was a volunteer firefighter during the year
Filer completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year.

If a filer provided services to the same fire department, other than as a volunteer, for the same or similar duties, he or she cannot include any hours related to that department in determining if the 200 hours threshold is met.

Derived from: Line 5830 of form NL428, see also Line 362, Schedule 1

LAD: NRNLFIREC_ I, F, P

Non-capital losses of other years

(1984 to present)

Definition: In 2011, enter the amount of the unapplied non-capital losses you reported on your 2004 to 2010 returns that you want to apply. For non-capital losses incurred in tax years ending after March 22, 2004, and before 2006, the loss carry-forward period is 10 years. For non-capital losses incurred in tax years after 2005, the loss carry-forward period is 20 years.

Also, enter any unapplied farming and fishing losses you reported on your 2001 to 2010 returns that you want to apply in 2011. Your available losses are shown on your notice of assessment or notice of reassessment for 2010. There are restrictions on the amount of certain farm losses that you can deduct each year.

Derived from: Line 252 Form T1

LAD: NKLPY I, F, P

Non-refundable tax credit, calculated

(1988 to present)

Definition: This field refers to the amount of credit claimed by a taxfiler. It is a percentage of the total non-refundable tax credits, plus a percentage of charitable donations.

Non-refundable tax credits cannot be carried over to other years, with the exception of charitable donations, and they cannot be transferred to the spouse, with the exception of the age amount, pension income credit, disability deduction, and tuition fees and education amount. Medical expenses and, since 1995, charitable donations, can be claimed by either spouse.

Prior to the 1988 tax reform, taxfilers used personal exemptions and deductions to reduce their Taxable income. Since 1988, many of these deductions and exemptions are added together to derive the non-refundable credit, which is used to reduce federal income tax payable. They are called non-refundable because, if these credits exceed the federal income tax payable, the difference is not refundable.

The following credits and exemptions are added together to result in the non-refundable credit:

Age amount (AXMP_)
Amounts for infirm dependants 18 years of age or older (ADPER, not in LAD)
Basic personal amount
Canada or Quebec Pension Plan contributions through employment (CQPPD)
Canada or Quebec Pension Plan contributions through self-employment (CLCPP)
Charitable donations (TOTDN)
Disability amount for self (DISDN)
Disability amount transferred from dependents other than spouse (DISDO)
Education amount for self (EDUDN)
Equivalent-to-spouse amount
Medical expenses (MDEXC)
Pension income amount (PENDC)
Tuition amount for self (TUTDN)
Tuition fees and education amount transferred from children (EDUDF)
Employment insurance premiums (T4EIC)
Provincial Parental Insurance Plan premiums paid (PPIP_)
PPIP premiums payable on employment income (PPIPE)
PPIP premiums payable on self-employment income (PPIPSE)
Canada Employment Amount (CEA__)
Public transit passes amount (PTPA_)

Derived from: Line 350 (1988 to present)

LAD: NNRCC I, F, P, K

Non-refundable tax credits

(1982 to present)

Definition: Non-refundable tax credits are the sum of the following variables:

Age amount (AXMP_)
Amounts for infirm dependants 18 years of age or older (ADPER, not in LAD)
Basic personal amount (BPXMP)
Canada or Quebec Pension Plan contributions through employment (CQPPD)
Canada or Quebec Pension Plan contributions through self-employment (CLCPP)
Disability amount for self (DISDN)
Disability amount transferred from dependents other than spouse (DISDO)
Education amount for self (EDUDN)
Equivalent-to-spouse amount
Spousal amount (MXMP_)
Medical expenses (MDEXC)
Pension income amount (PENDC)
Tuition amount for self (TUTDN)
Tuition fees and education amount transferred from children (EDUDF)
Amount for an eligible dependant (not in LAD)
Employment insurance premiums (T4EIC)
Provincial Parental Insurance Plan premiums paid (PPIP_)
PPIP premiums payable on employment income (PPIPE)
PPIP premiums payable on self-employment income (PPIPSE)
Canada Employment Amount (CEA__)
Public transit passes amount (PTPA_)
Adoption expenses (ADEXP)

As described for the variable Non-refundable tax credit, calculated, a portion of these credits is used to reduce federal income tax payable. They are called non-refundable because, if these credits exceed the federal income tax payable, the difference is not refundable.

Prior to 1988, many of the credits listed above were deductions from total income, as exemptions. To create a relatively consistent variable over time, LAD processing created a TOTNO variable from 1982 to 1987, which included the items listed above whenever available on the tax form.

Derived from: Line 335 (1988 to present), LAD processing (1982 to 1987)

LAD: TOTNO I, F, P

Non-Taxable income

(1986 to present)

Definition: The Non-Taxable income field refers to the income considered for the refundable tax credits, but not included in the calculation of Taxable income.

The income which is treated in this way includes:

Workers' compensation payments (WKCPY)
Net federal supplements (NFSL_)
Social assistance income (SASPY)

These amounts are included in the calculation for means-tested tax credits such as the goods and services tax credit. Also, these amounts are included in a taxfiler's income to determine whether someone else can claim to be dependent of him/her. The Canada Revenue Agency did not separate these items on the T1 General tax form until 1992. Before 1992, they were reported as a sum on the T1 schedule (NTXI_), which was used to apply for the child tax credit and the federal sales tax credit.

For continuity, the Non-Taxable income field (NTXI_) still exists and is the sum of the above three transfer payments (WKCPY, NFSL_, SASPY) which are, since 1992, reported separately on the T1 form and are available on the LAD.

Derived from: Line 147 (1992 to present), Line 549 Schedule 7 (1988 to 1991), Line 549 Schedule 10 (1986 to 1987)

LAD: NTXI_ I, F, P, K

Non-taxable portion of capital gains on gifts of certain capital

(2009 to present)

Definition: This variable represents the non-taxable calculated amount for the adjusted capital gains on certain capital property.

Derived from: Form T1170

LAD: GFTP_ I, F, P

Northern Ontario Energy Credit

(2010 to present)

Definition: The Northern Ontario Energy Credit (NOEC) is designed to help low- to middle–income Northern Ontario residents with their energy costs. Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, or Timiskaming.

You may be eligible for the credit if:

you were a resident of Northern Ontario on December 31, and one of the following conditions applies:
- you will be 18 years of age or older before June 1;
- you had a spouse or common-law partner on December 31; or
- you live with your child at the beginning of a payment month; and
at least one of the following conditions applies:
- rent or property tax on your principal residence was paid by or for you,
- you lived on a reserve in Ontario and home energy costs (e.g., electricity, heat) were paid by or for you for your principal residence on the reserve; or
- you lived in a public long term care home in Ontario and an amount for accommodation was paid by or for you.

The annual maximum credit for 2010 is $130 for a single person, 18 years of age and older, and $200 for couples and single parents. Starting in the summer of 2011, the credit amounts will be increased to reflect inflation.

Derived from: Line 6119 Form ONBEN

LAD: ONNOEC_ I, F, P

Northern Ontario Energy Credit, Tax filer applied for the

(2010 to present)

Definition: This variable indicates that the filer applied for the Northern Ontario Energy Credit (NOEC) for the following tax year.

A value of zero (0) indicates the filer did not apply. A value of one (1) indicates the filer did apply. See also variable ONNOEC_.

Derived from: Line 6119 Form ONBEN

LAD: ONNOECIND_ I, F, P

Northern resident's deduction calculated

(1987 to present)

Definition: There are two special deductions for residents of northern areas; these are:(A) employees only may claim deductions for certain travel benefits provided by an employer; and(B) all individuals, whether or not employees, resident in the specified areas may claim certain deductions in respect of their housing costs.

These special deductions are available only to individuals who resided in a "prescribed area" or a "prescribed zone" throughout a six-month period commencing or ending in the taxation year for which a return is being filed.

There are two sets of geographical areas which entitle residents to these special deductions. Residents of the "northern zone" are entitled to the full deduction described below. Residents of an "intermediate zone" are entitled to half the deduction otherwise calculated. The northern zone includes all of Labrador, Nunavut, the Yukon and Northwest Territories, and certain areas of each province except Nova Scotia, Newfoundland (except for Labrador), New Brunswick and Prince Edward Island. There are similarly intermediate zones in each province except the four Atlantic provinces (except Sable Island in Nova Scotia, which is an intermediate zone).

Derived from: Line 255

LAD: NRDN_ I, F, P

Northwest Territories, Cost of living tax credit

(2011 to present)

Definition: A tax filer may request the basic tax credit and a supplementary cost of living credit if he or she resided in the Northwest Territories at the end of the year and met certain conditions. If the credit amount exceeds tax payable, the filer will be entitled to a refund.

Derived from: Line 6251, provincial tax credit forms NT479

LAD: NTCL_ I, F, P

Northwest Territories First Nations Community Resident Code

(2013)

Definition: A tax filer residing in the Northwest Territories within a Tåîchô community or on Tåîchô lands, must indicate in which of the following five communities they reside for tax administration agreement purposes. The codes below indicate in which Tlicho First Nations Community in the Northwest Territories the tax filer resided on December 31 of the tax year.

Valid Values Are:
0 = N/A
1 = Behchoko (Rae-Edzo)
2 = Whati (Lac La Martre)
3 = Gameti (Rae Lakes)
4 = Wekweeti (Snare Lake)
5 = Taicho Lands

Derived from: Personal Information Section of Canada Revenue Agency T1 tax form

LAD: FNNWTCCD I, F, P

Nova Scotia affordable living tax credit

(2010 to present)

Definition: The Nova Scotia Affordable Living Tax Credit (NSALTC) is a non-taxable quarterly payment to make life more affordable for low- and modest-income individuals and families. To get this payment, you (or your spouse or common-law partner) should apply for the GST/HST credit on page 1 of your (or your spouse's or common-law partner's) tax return. This benefit will be combined with the federal GST/HST credit. The information you give on your return(s) will determine your NSALTC amount starting in July.

Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit)

LAD: NSALTC_ I, F, P

Nova Scotia poverty reduction tax credit

(2010 to present)

Definition: Starting in July 2010 there is a credit to assist low-income residents of Nova Scotia in receipt of social assistance called the Poverty Reduction Credit. You can claim this tax reduction if you were a resident of Nova Scotia on December 31, and the following conditions applied to you:

your family net income is $12,000 or less
you are in receipt of Social Assistance.

The maximum credit is $200.00.

Derived from: T1FF processing

LAD: NSPRTC_ I, F, P

Nova Scotia volunteer firefighters and ground search and rescue tax credit

(2010 to present)

Definition: You can claim this credit if you meet all of the following conditions:

you were a resident of Nova Scotia on December 31;
you were a volunteer firefighter or a ground search and rescue volunteer for a minimum of six months during the period of January 1 to December 31;
you did not receive salary, wages, or compensation, other than reasonable reimbursement or allowance for expenses; and
for a volunteer firefighter, you were listed as a volunteer firefighter on the report filed by the fire chief of the volunteer fire department.

If you qualify for this credit, enter $500 on line 84 of Form NS428.

Derived from Line 84/ 6228 Form NS428

LAD: NSPTXC_ I, F, P

Nova Scotia volunteer firefighters and ground search and rescue tax Credit (as calculated by CRA)

(2011 to present)

Definition: A tax filer can claim this credit if he or she meets all of the following conditions:

was a resident of Nova Scotia on December 31;
was a volunteer firefighter or a ground search and rescue volunteer for a minimum of six months during the period of January 1 to December 31;
did not receive salary, wages, or compensation, other than reasonable reimbursement or allowance for expenses; and
for a volunteer firefighter was listed as a volunteer firefighter on the report filed by the fire chief of the volunteer fire department.

If the tax filer qualifies for this credit, enter $500 on line 84 of Form NS428.

Derived from: Line 6228 Form NS428

LAD: NSFIREC_ I, F, P

Number of children for whom the taxfiler claimed the family caregiver amount

(2012 to present)

Definition: This variable provides the number of children for whom the taxfiler claimed the family caregiver amount. The Family caregiver amount is an additional tax credit amount. If the taxfiler has a dependant with an impairment in physical or mental functions, they are eligible for an additional amount in the calculation of certain non-refundable tax credits. In 2012 the maximum amount was $2,000

Derived from: Line 352 Schedule 1

LAD: CHCARGIV_ I, F, P

Number of members with a SIN

(1982 to present)

Definition: This variable is a count of the number of individuals within a family (file type = F) or a couple (file type = P) that have a social insurance number (SIN). The SIN is the basis of selection of individuals into the LAD. The probability of a T1FF family (couple) being represented in the LAD is proportional to the number of individuals within the family (couple) that have a SIN. The greater the numbers of people within a family (couple) that have a SIN, the greater the probability this family (couple) will be selected. In addition to increasing the probability of being selected, families or couples with more than one SIN also have a probability of being selected more than once within the LAD.

The Number of members with a SIN variable can be used to equalize the probability of selecting families or couples into a sample. Please see LAD staff regarding the methods of equalizing the representation of families (couples) within a sample.

Derived from: T1FF processing and personal information section, T1 tax form (1982 to present)

LAD: NWSIN P F

Nunavut, Cost of living tax credit

(2008 to present)

Definition: A taxfiler may request the basic tax credit and a supplementary cost of living credit if he or she resided in Nunavut at the end of the year and met certain conditions. If the credit amount exceeds tax payable, the filer will be entitled to a refund.

Derived from: Line 6390, provincial tax credit forms NU479

LAD: NUCL_ I, F, P

Nunavut, Volunteer firefighter tax credit

(2008 to present)

Definition: A person can claim this credit if he or she was a resident of Nunavut at the end of the tax year, was a volunteer firefighter for a minimum of six months during the tax year, completed a minimum of 200 hours of community service (that included training), did not receive salary, wages or compensation, other than reasonable reimbursement or allowance for expenses, and was listed as a volunteer firefighter on the report filed by the fire chief of the volunteer fire department.

Derived from: Line 6229, provincial tax credit forms NU479

LAD: NUFIR I, F, P

Nunavut, Volunteer firefighter tax credit (as calculated by CRA)

(2011 to present)

Definition: The tax credit amount as calculated by the CRA system (see also NUFIR). A person can claim this credit if he or she was a resident of Nunavut at the end of the tax year, was a volunteer firefighter for a minimum of six months during the tax year, completed a minimum of 200 hours of community service (that included training), did not receive salary, wages or compensation, other than reasonable reimbursement or allowance for expenses, and was listed as a volunteer firefighter on the report filed by the fire chief of the volunteer fire department.

Derived from: Line 6229 of form NU428

LAD: NUFIREC_ I, F, P

Old Age Security pension

(1982 to present)

Definition: Old Age Security (OAS) pension is a part of the Old Age Security program, a federal government program that guarantees a degree of financial security to Canadian seniors. This variable does not include the benefits from either the Guaranteed Income Supplement (GIS) or the Spousal Allowance (SPA).

On rare occasions, non-senior families might receive OAS income. This can occur when an older spouse dies and their income is included with the younger spouse's family income for that tax year.

Derived from: Line 113 (1984 to present), Line 09 (1982 to 1983)

LAD: OASP_ I, F, P

Old Age repayment, calculated

(1989 to present)

Definition: Old Age Security (OAS) pension repayment is a claw-back used to recover OAS pension income and net federal supplements (NFSL_) when the taxfiler's net income before adjustments (Line 234) is greater than the allowed limit. (NFSL_ repayment has been included in OAS pension repayment calculated from 1992 to present.)

If a taxfiler has a net income above a certain limit ($50,000 in 1989, $50,850 in 1990, $51,765 in 1991, $53,215 from 1992 to 1999, $53,960 in 2000, $55,309 in 2001, $56,968 in 2002, $57,879 in 2003, $59,790 in 2004, $60,806 in 2005, $62,144 for 2006, 63,511 in 2007, $57,375 in 2012), then the taxfiler is required to repay the government all or part of the benefits received.

Derived from: part of Line 235 (1989 to present)

Line 235 is the Social benefits repayment field and consists of the benefits to be repaid on:

Old Age Security pension repayment calculated (1989 to present)
Employment insurance repayment (1989 to present);
Family Allowance repayment calculated (1989 to 1992)
Net federal supplements repayment (1992 to present)

LAD: OASPR I, F, P

Old Age Security Guaranteed Income Supplement Recipient Indicator

(2004 to present)

Definition: The Old Age Security Guaranteed Income Supplement (OAS/GIS) recipient indicator is a variable that shows whether the taxfiler is a recipient of OAS, GIS or both. The variable has the following values:

OAS Recipient (old age supplement)
GIS Recipient (guaranteed income supplement)
Both OAS and GIS Recipient

Derived from: Revenue Canada file

LAD: OASFL_I

Ontario Amount paid for your accommodation in a public long term care home

(2010 to present)

Definition: This variable shows the total amount paid for the accommodation of the filer in a public long term care home in Ontario for one year. This information is used to calculate he Ontario Energy and Property Tax Credit (OEPTC).

If you were married or living in a common-law relationship on December 31, only one of you can ask for this payment for both of you.

Derived from: Line 6123 Form ONBEN

LAD: ONEPTCLTCF_ I, F, P

Ontario apprenticeship training tax credit

(2008 to present)

Definition: If the taxfiler hired an eligible apprentice in a qualifying skilled trade to work at his/her permanent establishment located in Ontario, he/ she may be able to claim a tax credit from 25% to 30% of eligible expenditures (as defined below).

Eligible expenditures are salaries and wages you paid to an apprentice who is in the first 36 months of an apprenticeship training program in a qualifying skilled trade.

Derived from: Line 6322, provincial tax credit forms ON479

LAD: ONATC I, F, P

Ontario Children's Activity Tax Credit

(2010 to present)

Definition: You can claim the Children's Activity Tax Credit (CATC) if you were a resident of Ontario and you paid fees that relate to the cost of registering your, or your spouse's or common-law partner's, child in a qualifying children's activity program. A child is eligible if less than 17 years old or, if eligible for the disability amount, less than 18 years old. For each eligible child, you can claim the lesser of $500 and the amount of eligible expenses paid for qualifying programs for that child.

Children with disabilities – If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, and at least $100 was paid for registration or membership fees for qualifying programs for that child, you can claim an additional $500 for that child.

You can claim this credit provided another person has not already claimed the same fees. In addition, the total fees claimed by you and another person for a child cannot be more than the maximum amount that would be allowed if only one of you were claiming the credit for that child.

Note
An expense that is eligible for the CATC may also be eligible for the child care expenses deduction (line 214 of your return). If so, you must first claim this amount as child care expenses. Any unused part can be claimed for the CATC as long as the requirements are met. Any amount that is eligible as a charitable donation or gift (lines 345 and 347 of federal Schedule 9) or that is eligible as a Political Contribution Tax Credit (line 48 of federal Schedule 1 for the federal credit and/or line 32 of Form ON479) cannot be claimed as CATC.

Qualifying program
To qualify for this credit, a program must be either a prescribed program for the purposes of the federal Children's Fitness Tax Credit (line 365 of Schedule 1) or

a program that is not part of a school's curriculum and that is:
– weekly with a minimum duration of eight weeks; or
– daily with a minimum duration of five consecutive days; or
a membership in an organization that lasts at least eight weeks and that allows children to choose from a variety of activities.

A significant amount of the activities offered in the program or by the organization must be supervised, be suitable for children, and involve one or more of the following:
instruction in music, dramatic arts, visual arts, or dance;
language instruction;
activities that focus on wilderness and the natural environment;
structured interaction among children where supervisors teach or help children develop interpersonal skills;
activities that focus on helping children develop and use intellectual skills; or
enrichment or tutoring in academic subjects.

Derived from: Line 6309 Form ON 479

LAD: ONCLDATCC_ I, F, P

Ontario Co-operative education tax credit

(2008 to present)

Definition: If the tax filer hired co-op students enrolled in an Ontario university or college, he/she may be able to claim a tax credit from 10% to 15% of eligible expenditures (as defined below).

Eligible expenditures are salaries, wages, and other remuneration you paid to a student in a qualifying work placement, or payments made to an eligible educational institution or a placement agency for a qualifying work placement. The student must work at a permanent establishment of the employer in Ontario.

Derived from: Line 6320, provincial tax credit forms ON479

LAD: ONCOP I, F, P

Ontario Energy and Property Tax Credit – Energy Component of the

(2010 to present)

Definition: The Ontario Energy and Property Tax Credit (OEPTC) is designed to help low- to middle-income Ontario residents with their energy costs and property taxes. The energy component is the lesser of $200 and the sum of your occupancy cost, excluding $25 for living in a student residence, plus home energy costs paid for your principal residence on a reserve, and 20% of the amount paid for accommodation in a public long term care home.

To determine the amount of your OEPTC, you must calculate your adjusted family net income using Form ON-BEN.

If you lived with a spouse or common-law partner on December 31, only one of you can claim the OEPTC for that year. If only one spouse or common-law partner is 65 years of age or older on December 31, that spouse or common-law partner has to claim this credit for both of you.

The OEPTC has two components: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component.

Energy Component
You may be eligible for the energy component if, on December 31:

you were a resident of Ontario;
you were 18 years of age or older; or you had a spouse or common-law partner; or you were a parent and lived with your child; and
at least one of the following conditions applies to you:
- rent or property tax for your principal residence was paid by or for you;
- you lived on a reserve in Ontario and home energy costs were paid by or for you for your principal residence on the reserve; or
- you lived in a public long term care home in Ontario and an amount for accommodation was paid by or for you.

Derived from: Line 6111 Form ON479

LAD: ONEPTCC_ I, F, P

Ontario Energy and Property Tax Credit, Tax filer applied for the

(2010 to present)

Definition: This variable indicates that the filer applied for the Ontario Energy and Property Tax Credit for the following tax year.

A value of zero (0) indicates the filer did not apply. A value of one (1) indicates the filer did apply.

If a filer paid rent or property tax in Ontario, or if they lived in a student residence, in a public long term care home, or on a reserve in Ontario, the filer may also qualify for the OEPTC for the next tax year.

Derived from: Line 6118 Form ONBEN

LAD: ONEQBIND_ I

Ontario guaranteed annual income system

(2012 to present)

Definition: This variable indicates the derived amount that a senior taxfiler in Ontario receives if they are eligible for the Ontario Guaranteed Annual Income System Benefits.

The Ontario Guaranteed Annual Income System Benefits (GAINS) provides a guaranteed monthly income amount for eligible Ontario seniors up to a maximum of $83 per month. The monthly GAINS payments are on top of federal Old Age Security (OAS) and Guaranteed Income Supplement (GIS) payments.

Derived from: T1FF processing

LAD: ONGAINS_ I, F, P

Ontario healthy home renovation tax credit

(2012 to present)

Definition: A tax credit of 15% of eligible expenses for renovations performed to the principal residence or property of a senior citizen residing in Ontario in the specific tax year. A tax filer may be eligible for this credit if:

they were a resident of Ontario;
were a senior (65 years of age or older) or a non-senior living with a family member who is a senior; and
they, or someone on their behalf, paid or incurred eligible expenses to their principal residence or the land on which their principal residence is situated.

The improvements must be of an enduring nature and be integral to the home or land.

Derived from: Line 4 (Ontario Credits), Form ON479

LAD: ONHHRTC_ I, F, P

Ontario Home energy costs paid for your principal residence on a reserve

(2010 to present)

Definition: This variable measures the total amount paid for home energy costs for a principal residence on a reserve in Ontario for a year. This information is used to calculate the Ontario Energy and Property Tax Credit (OEPTC).

If you were married or living in a common-law relationship on December 31, only one of you can ask for this payment for both of you.

Derived from: Line 6121 Form ONBEN

LAD: ONEPTCRSV_ I, F, P

Ontario Sales Tax Transition Benefit

(2010 to 2012)

Definition: The Ontario Sales Tax Transition Benefit (OSTTB) was designed to help eligible Ontario individuals, 18 years of age and older, and families adjust to the new sales tax system. This benefit consists of three payments. The first two payments were paid in June and December 2010. The final payment was made in June 2011. The maximum amount for the final payment was $100 for single individuals and $335 for single parents and couples. Each maximum payment is reduced by 5% of the adjusted family net income that is more than $80,000 for single individuals and $160,000 for single parents and couples.

Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit)

LAD: ONOSTTB_ I, F, P

Ontario Sales Tax Credit

(2010 to present)

Definition: The Ontario Sales Tax Credit (OSTC) is designed to help low- to middle-income individuals, 19 years of age and older, and families, including single parents, with the sales tax they pay. The OSTC is paid on a quarterly basis. To get this credit, you (or your spouse or common-law partner) should apply for the GST/HST credit on page 1 of your (or your spouse's or common-law partner's) tax return(s).

The information you provide on your return(s) will determine how much OSTC you will get starting in August. Report to the Canada Revenue Agency (CRA) any changes to your status (e.g., birth, marriage, separation, etc.) that happen after filing your return.

Derived from: CRA calculation (see also Pamphlet RC4210, GST/HST Credit)

LAD: ONSTC_ I, F, P

Other Deductions

(1982 to present)

Definition: Use this line to claim allowable amounts not deducted anywhere else on this return. For clarification of your request, specify the deduction you are claiming in the space to the left of line 232.

Note: A child who was born in 1993 or later can claim a deduction for certain income he or she reports.

Derived from: Line 232 Form T1

LAD: ODN__ I, F, P

Other deductions from net income

(1988 to present)

Definition: Additional deductions from net income used to arrive at taxable income. The taxfiler must specify in the space to the left of line 256 the deduction being claimed. Example of the types of deductions include deductions for income exempt under a tax treaty, or a deduction of income and pension for those who have taken a vow of perpetual poverty, deductions for adult basic education tuition assistance, or deductions for employees of prescribed international organizations.

Derived from: Lines 256

LAD: ODNNI I, F, P

Other employment income

(1982 to present)

Definition: Other employment income is comprised of any taxable receipts from employment other than wages, salaries and commissions. For example, it includes tips, gratuities, or director's fees that are not reported on a T4 slip, and some other components that have changed through time.

Derived from: Line 104 (1984 to present), Line 03 (1982 to 1983)

LAD: OEI__ I, F, P, K

Other income

(1982 to present)

Definition: Other income variable is used by the Canada Revenue Agency to capture income that is taxable but is not listed elsewhere in the tax return. In addition, amounts reported as spousal income are placed into other income for non-filing spouses during T1FF processing.

Other income for the Canada Revenue Agency includes the following items:

Scholarships, fellowships and bursaries, less the $500 tax exempt amount (1982 to present). Furthermore, in 2000 if an amount is received for an enrolment in a program and for which an education amount can be claimed, only the amount more than $3,000 has to be reported;
Artist's project grants, less the $500 tax exempt amount, or less artist's; expenses, whichever is of benefit to the taxfiler (1991 to 1992);
Research grants less research expenses (1988 to 1989);
Project grants received in the tax year (1994 to present);
Retiring allowances (1982 to present);
Death benefits from employment service, less any tax free amounts (1982 to present);
Taxable payments from a registered education savings plan;
Loans and transfers of property (1988 to present);
Amounts distributed from a retirement compensation arrangement (1990 to 1994);
Training allowances (1989 to present);
Income averaging annuity contract payments not reported on Line 115 (1982 to 1990);
Certain annuity payments (1992 to present);
Amounts received under a supplementary unemployment benefit plan (a guaranteed annual wage plan) (1982 to 1989) (included as other employment income in 1990 to 1992);
Registered education savings plan income (1982 to present);
Registered retirement savings plan income, excluding annuities reported as pension income on Line 115 (1982 to 1987);
Alimony or support Income (1982 to 1985);
Limited partnership income (1982 to 1987);
Amounts from an amateur athlete trust, shown in box 26, T3 slip (1994 to present); and any other type of Taxable income not reported elsewhere on the return (1982 to present).

The years listed indicate periods for which the specific item was listed as a component of other income in the tax guide. The tax guide list, however, is not exhaustive.

Other income for non-filing spouses:

1991 to present: Starting in 1991, non-filing spouses are assigned an income based on the spousal net income for provincial refundable tax credits and the spousal net income for the GST credit reported by their spouse and in the married / spousal amount. If both of these fields are equal to zero, and the non-filing spouse is over 65, then the maximum amount of annual Old Age Security pension (OASP) is imputed to this person. If the two spousal Net Income fields are zero, and the imputed spouse is 65, then an amount of OASP benefits is randomly assigned between 12 different amounts, each representing the OASP benefit that an individual would receive according to his or her month of birth. The benefit is randomly assigned because the birth month is not known.
If at least one of the two spousal net income fields is greater than zero and the marital exemption is greater than zero, the imputed income is calculated from the married / spousal amount field. However, if the marital exemption field is not greater than zero, and the spousal Net income for GST is greater than zero, then the imputed income will be set to equal the amount claimed in the spousal Net income field for GST. All imputed amounts for OASP and Other Income are based on the information received from the filing spouse and the non-filing spouse's record for age (spouse), age (imputed spouse) and OASP monthly benefits.
1986 to 1990: Same as above except the Federal sales tax credit information was used instead of GST credit.
1983 to 1985: Same as above except there was no Federal sales tax credit at that time.
1982: Other income for non-filing spouses was set to zero.

NOTE: The Canada Revenue Agency definition of "other income includes retiring allowances, scholarships, amounts received through a supplementary unemployment benefit plan (Guaranteed Annual Income Plan), payments from income-averaging annuity contracts, as well as all other Taxable income not included elsewhere.

Derived from: Line 130 (1984 to present), Line 18 (1982 to 1983)

LAD: OI___ I, F, P, K

Other than eligible dividends, net

(2006 to present)

Definition: These are the taxable amount of dividends (other than eligible dividends). If you did not receive an information slip, you must calculate the taxable amount of other than eligible dividends by multiplying the actual amount of dividends (other than eligible) you received by 125%.

Derived from: Line 180 T1

LAD: DIVTO I, F, P

Pension adjustment

(1991 to present)

Definition: The variable represents the taxfiler's pension adjustments. The pension adjustment (TPAJA) is the sum of credits for the year, if any, from deferred profit sharing plans and/or benefit provisions of registered pension plans sponsored by the taxfiler's employer.

The TPAJA is used in calculating the taxfiler's RRSP contribution limit for the following year. The contribution limit is based on a certain percentage of the previous year's earned income up to an annual maximum less a pension adjustment. The maximum amount of RRSP deduction for each year since 1982 is as follows:

RRSP contributions
Table summary
This table displays the results of RRSP contributions. The information is grouped by Year (appearing as row headers), $ Limit without RPP and $Limit With RPP (appearing as column headers).
Year	$ Limit without RPP	$Limit With RPP
1982 to 1985	5,500	3,500
1986 to 1990	7,500	3,500
1991	11,500	11,500
1992 to 1993	12,500	12,500
1994	13,500	13,500
1995	14,500	14,500
1996 to 2002	13,500	13,500
2003	14,500	14,500
2004	15,500	15,500
2005	16,500	16,500
2006	18,000	18,000
2007	19,000	19,000
2008	20,000	20,000
2009	21,000	21,000
2010	22,000	22,000
2011	22,450	22,450
2012	22,970	22,970
2013	23,820	23,820

Therefore, Pension adjustment reduces the amount that can otherwise be contributed to registered retirement savings plans (RRSPs).

Derived from: Line 206 (1991 to present)

LAD: TPAJA I, F, P

Pension and superannuation income

(1982 to present)

Definition: Pension and superannuation income refers to pension income excluding Old Age Security pension and the Canada or Quebec Pension Plan benefits. War veterans' allowances, veterans' disability and dependents' pension payments are non-taxable and they are not part of pensions and superannuation. Foreign pensions must be reported and converted into Canadian funds. In 1986 and 1987, annuity payments from an RRSP were included in pension and superannuation income.

Derived from: Line 115 (1984 to present), Line 11 (1982 to 1983)

LAD: SOP4A I, F, P

Pension income deduction

(1984 to present)

Definition: Pension income deduction is a calculated non-refundable credit that the taxfiler may be able to claim for certain types of pension income. A taxfiler is allowed a tax credit of up to $1000 of pension income. To compute the credit, a taxfiler must first determine the amount of his or her eligible pension income. The lesser of this amount and $1000 is then entered on the tax return creditable amounts. The amounts eligible for the pension income deduction differ depending on the age of the taxfiler at the end of the tax year. Between 1982 and 1988, this field represented a deduction from income. In the 1988 tax reform, this deduction was converted to a non-refundable tax credit.

Derived from: Line 314 (1988 to present), Line 240 (1984 to 1987)

LAD: PENDC I, F, P

Political contributions, gross federal

(1982 to present)

Definition: Gross federal political contributions refer to the total amount of a taxfiler's political contributions made to a registered federal political party, or to an officially nominated candidate for election to the House of Commons (whether or not they belong to a registered political party). A portion of this contribution is deductible from total Taxable income.

Derived from: Line 409 (1984 to present), Line 64 (1982 to 1983)

LAD: FPLCG I, F, P

Political contributions, provincial

(1982 to 1997)

Definition: The Provincial political contributions field contains the amount of the taxfiler's contributions to a recognized provincial/territorial political party, a constituency association, or a candidate. Only Newfoundland and Saskatchewan do not offer this credit for political contributions in their provinces. This field was discontinued in 1997.

Derived from: Provincial tax credit forms

LAD: PPLC_ I, F, P

Political contribution tax credit, federal

(1982 to present)

Definition: The federal political contribution credit is a credit available for political contributions made to a registered federal political party or for a candidate for election to the House of Commons (whether or not they belong to a registered political party), provided that they are officially nominated.

Derived from: Line 410 Schedule 1 (1984 to present),
Line 64 (1982 to 1983)

LAD: FPLTC I, F, P

Political contribution tax credit, provincial

(1982 to present)

Definition: The provincial political contribution tax credit may be claimed if the taxfiler made a contribution to a provincial political organization during the tax year. All provinces except Saskatchewan offer political contribution tax credits. This credit is non-refundable and is deducted from a taxfiler's income taxes payable. The amounts and the types of contributions that are allowed to be claimed vary by province (these amounts stayed the same from 1988 to 1996):

Alberta: 75% of the first $150 of contributions, 50% of the next $675 of contributions, 33.3% of amount of contribution exceeding $825. Maximum credit of $750 is reached when the taxfiler has made eligible contributions of $1,725. Anything over $1,725 cannot be carried forward to the following year.
2007 75% of the first $200 of contributions. The next level is 50% of a maximum of 1,100 - 200, plus 150. The third level is 33.33% of a maximum 2,300 – 1,100, plus 600. The fourth level is a 1,000 for contributions over 2,300. In 2007, for political contributions of $200 or less, the maximum tax credit is $150. For contributions over $200 but less than $1,100 the maximum tax credit is $600. For contributions of $1,100 or more the maximum tax credit is $1,000
British Columbia: 75% of the first $100 of contributions, 50% of the next $450 of contributions, 33.3% of contributions over $550 up to $1150. Maximum credit of $500.
Saskatchewan 2007 75% of the first $400 of contributions. The next level is 50% of a maximum of 750 - 400, plus 300. The third level is 33.33% of a maximum 1275 – 550, plus 475. The fourth level is 650 for contributions over 1,275.
Manitoba: 75% of the first $100 of total contributions, 50% of the next $450 of total contributions, 33.3% of total contributions exceeding $550. Maximum credit of $500.
2007 75% of the first $400 of contributions. The next level is 50% of a maximum of 750 - 400, plus 300. The third level is 33.33% of a maximum 1,275 – 750, plus 475. The fourth level is 650 for contributions over 1,275.
New Brunswick: 75% of the first $100 of contributions.
2007 75% of the first $200 of contributions. The next level is 50% of a maximum of 550 - 200, plus 150. The third level is 33.33% of a maximum 1075 – 550, plus 325. The fourth level is 500 for contributions over 1,075
Nova Scotia: 50% of the next $450 of contributions.
Prince Edward Island: 33.3% of the next $550.
2007 75% of the first $100 of contributions. The next level is 50% of a maximum of 550 - 100, plus 75. The third level is 33.33% of a maximum 1150 – 550, plus 300. The fourth level is 500 for contributions over 1,150.
Newfoundland and Labrador
2007 75% of the first $100 of contributions. The next level is 50% of a maximum of 550 - 100, plus 75. The third level is 33.33% of a maximum 1150 – 550, plus 325. The fourth level is 500 for contributions over 1,150
Yukon: Maximum credit of $500 on contributions of $1150.
2007 75% of the first $100 of contributions. The next level is 50% of a maximum of 550 - 100, plus 75. The third level is 33.33% of a maximum 1150 – 550, plus 300. The fourth level is 500 for contributions over 1,150.
Northwest Territories: 100% of the first $100 contributed, 50% of the next $800 contributed. Maximum credit of $500 with contribution total of $900. 2007 100% of the first $100 contributed, 50% of the next level $900 - 100, plus 100. Maximum credit of $500 with contribution over $900.
Nunavut 100% of the first $100 contributed, 50% of the next $900 less 100, plus 100. Maximum credit of $500 with contribution over $900.
Ontario: 75% of the first $200 contributed, 50% of the next $600 contributed. Maximum credit of $750 with contribution total of $1,700.>2007 75% of the first $336 of contributions. The next level is 50% of a maximum of 1120 - 336, plus 252. The third level is 33.33% of a maximum 2548 – 1,120, plus 644. The fourth level is 1,120 for contributions over 2548.
Quebec: Not available

Derived from: Provincial tax credit forms T1C (1999 to present).

LAD: PPLCC I, F, P

Postal code

(1982 to present)

Definition: The postal code is a six-character, alphanumeric code that locates the point of delivery of mail addressed to post office customers in Canada. The code itself is divided into the forward sorting area (FSA, first three characters) and the local delivery unit (LDU, last three characters). In most applications, the postal code from the family aggregate level should be used instead of the individual aggregate level.

The family postal code is a more reliable variable as there is a higher probability of having information in this field because the postal code can be selected from those within the family unit. Also, there is an increased likelihood that a residential and not a business address will be selected for the family postal code. When analyzing migration patterns, the individual postal code is recommended. Note that there is a Nunavut family postal code flag for Nunavut (NUNAV).

Derived from: Personal Identification Section, T1 tax form (1982 to present)

LAD: PSCO_ I, F character

Postal delivery mode

(1982 to present)

Definition: The delivery mode is a classification of different types of mail delivery in Canada. This variable can be used to identify residential, non-residential, urban, urban fringe, and rural addresses. The delivery modes, as of 2007, are:

A = letter carrier delivery to domestic address
B = letter carrier delivery to apartment building
E = letter carrier delivery to commercial office
G = specific large volume receiver with pick up arrangements
H = rural route delivery
J = general delivery
K = post office box delivery with the postal code identifying a group of boxes
M = post office box delivery with the postal code identifying one box (i.e. large volume receiver)
N = unknown
R = miscellaneous
T = suburban service delivery
W = rural postal code
X = mobile route delivery
Z = retired, for which delmode, while active, is unknown

Delivery modes "W" and "N" are assigned by the Income Statistics Division; the others come directly from Canada Post. This division assigns a "W" for rural postal codes whenever the second position of the postal code is a zero.

An "N" is assigned for an unknown delivery mode for very old postal codes. This division does not accept Canada Post's "Z" delivery mode unless unavoidable, and instead retains the delivery mode type when the postal code was in use.

Postal codes are combined by delivery to represent FSA publication delivery modes (PBDLMD).

FSA publication delivery modes
Table summary
This table displays the results of FSA publication delivery modes . The information is grouped by Code (appearing as row headers), Delivery Mode (appearing as column headers).
Code	Delivery Mode
W	rural postal code
H	rural route
E,K,M,N,J,G,X,Z	non-residential within city
A,B	residential
T	suburban service

Derived from: ISD Geography Conversion file using Postal Code Delivery Mode file from Canada Post

LAD: DLMD_ I, F

PPIP included in employment insurance premiums through employment

(2012 to present)

Definition: If a taxfiler was a resident of Quebec on December 31, and if they contributed to a provincial parental insurance plan (PPIP) in the year, they should include the total of the amounts shown in box 55 (employee's PPIP premiums) of all their T4 slips on this line. Do not enter more than $839.97.

Derived from: Line 312 T1

LAD: XT4EIC I, F, P

Presence of individual in LAD Flag

(1982 to present)

Definition: This character variable identifies for each year the status of the individual in the LAD database.
'1': the individual has filed in that year
'2': information for the individual has been imputed for that year
' ': (blank): the individual is not present in that year.

Derived from: LAD processing

REG: FLAG_I1982-FLAGI_2007 I character

Prince Edward Island volunteer firefighter tax credit

(2012 to present)

Definition: The amount of volunteer firefighter tax credit for Prince Edward Island, as calculated by the system, up to a maximum of $500.

Derived from: Line 83, Form PE428

LAD: PEIFIRE_ I, F, P

Principal industry sub-sector of employers, number of

(2000 to present)

Definition: This counts the number of sub-sectors of paid employment activity for the individual according to the 3-digit North-American Industry Classification System (NAICS) of the employers. The data is derived from a linkage between the T4 slips issued for the individual and Statistics Canada's Business Register. For a business with operations in several industrial sub-sectors, the principal sub-sector is chosen (this may not be the sector of activity of the individual). The employment earnings associated with each T4 slip are aggregated by 3-digit NAICS and the two top sub-sectors of paid-employment are stored in Main principal industry sub-sector of employers (NAIC1) and Secondary principal industry sub-sector of employers (NAIC2). The T4 slips issued to individual, number of (T4CNT) variable is also available. People not associated with a T4 slip should have 0 and those associated with the missing NAICS information for the business would have a count of 1.

Derived from: T4 slips and Business Register

LAD: NAICC I

Professional income, gross

(1982 to present)

Definition: Gross professional income is the total income from the practice of an unincorporated profession (e.g. dentists, accountants, doctors, etc.) before costs and expenses are deducted. If the enterprise is a partnership, each partner reports the income of the entire operation.

Note: When this variable is reported for more than one person in a family, the family and parents aggregate levels contain only the amount from one of these persons, the highest value. It has been assumed that when more than one person in the family reports this self-employment income, these family persons are all working for the same business.

Derived from: Line 164 (1984 to present), Line 85 (1982 to 1983)

LAD: PFGRS I, F, P (formerly SGPRO from 1982-1995, retroactively changed to PFGRS in 1996)

Professional income, net

(1982 to present)

Definition: Net professional income is the taxfiler's share of income (gain or loss) from the practice of a profession after costs and expenses are deducted. The business must be unincorporated. Amounts reported by taxfilers might be positive, negative or zero.

Derived from: Line 137 (1984 to present), Line 20 (1982 to 1983)

LAD: PFNET I, F, P (formerly SNPRO from 1982 to 1995, retroactively change to PFNET in 1996)

Province or territory (SGC)

(1982 to present)

Definition: The variable PR uniquely identifies provinces and territories using the Standard Geographical Classification (SGC) and the Postal CodeOM Conversion File (PCCF). The SGC is Statistics Canada's main classification of geographic areas in Canada. It is designed to classify statistical information by geographic areas. The classification consists of four levels: geographical regions of Canada, provinces and territories, census divisions (such as counties and regional municipalities) and census subdivisions (such as municipalities). The four geographic levels are hierarchically related.

10 Newfoundland and Labrador
11 Prince Edward Island
12 Nova Scotia
13 New Brunswick
24 Quebec
35 Ontario
46 Manitoba
47 Saskatchewan
48 Alberta
59 British Columbia
60 Yukon
61 Northwest Territories
62 Nunavut

Derived from: LAD processing

LAD: PR___ I, F

Province assistance benefits

(1990 to present)

Definition: Ontario student residence occupancy cost or Manitoba School tax credit for homeowners.

(Ontario)
Ontario student residence cost refers to the amount eligible to be claimed in determining the Ontario property tax credit.

(Manitoba)
The filer is required to claim any resident homeowner tax assistance (RTHA) that they received on their property tax statement or by application. If the filer owned the principal residence for a part of the given tax year, he/she may prorate any RTHA they received to cover the period of ownership. If the filer received RTHA for more than one residence, they are required to total the prorated amounts of all RTHA they received.

Derived from: Manitoba – Line 6124 (form MB479 Manitoba Credits)
Ontario – Line 6114 (form ON479 Ontario Credits)
Line 558 of T1C (Man.) (Resident home owner tax assistance)
Line 558 of T1C (Ont.) (College residence)

LAD: PSROC I, F, P

Province of residence

(1982 to present)

Definition: This variable indicates the province, territory or CIDA assignment (External Aid) in which the taxfiler is reputed resident on December 31st of the tax year. When this residency information is missing, the postal code is used to construct the province of residence. At times, the postal code may also be missing. When this occurs, the family postal code is used to derive this field. For imputed spouses, the PRCO of the tax-filing spouse is assigned to the imputed spouse.

The following list indicates the possible codes and the provinces and territories they represent:
0 – Newfoundland and Labrador
1 – Prince Edward Island
2 – Nova Scotia
3 – New Brunswick
4 – Quebec
5 – Ontario
6 – Manitoba
7 – Saskatchewan
8 – Alberta
9 – British Columbia
10 – Northwest Territories
11 – Yukon Territories
12 – Non-Resident
14 – Nunavut (from 1998 to present)
15 – CIDA (External Aid)

Derived from: Personal Identification, Section 1, T1 tax form (1982 to present)

LAD: PRCO_ I, K

Province of residence, if different than the mailing address

(2008 to present)

Definition: The province or territory where you currently reside if it is not the same as that shown for your mailing address.

The following list indicates the possible codes and the provinces and territories they represent:0 – Newfoundland and Labrador
1 – Prince Edward Island
2 – Nova Scotia
3 – New Brunswick
4 – Quebec
5 – Ontario
6 – Manitoba
7 – Saskatchewan
8 – Alberta
9 – British Columbia
10 – Northwest Territories
11 – Yukon Territories
12 – Non-Resident
14 – Nunavut (from 1998 to present)
15 – CIDA (External Aid)

Derived from: Personal Identification, Section 1, T1 tax form (1982 to present)

LAD: PRHO_ I, K

Provincial home buyers tax credit

(2012 to present)

Definition: The amount of the Saskatchewan provincial home buyers tax credit, as claimed by the taxfiler. The taxfiler can claim an amount of $10,000 for the purchase of a qualifying home made after December 31, 2011 (date of sale identified in the purchase agreement of the home). A qualifying home must be registered in your and/or your spouse's or common-law partner's name with the Land Titles Registry and must be located in Saskatchewan.

A taxfiler can claim this amount if the rules are met for claiming the amount on line 369 of federal Schedule 1. The claim can be split between the taxfiler and their spouse or common-law partner, but the combined total cannot exceed $10,000. When more than one individual is entitled to the amount (for example, when two people jointly buy a home), the total of all amounts claimed cannot exceed $10,000.

Derived from: Line 5837 Form SK428

LAD: NRPROVHB_ I, F, P

Provincial Parental Insurance Plan, Premium paid

(2006 to present)

Definition: If the tax filer was a resident on December 31, he or she has to pay PPIP premiums. This plan is set up to pay benefits to all eligible workers – salaries and/or self-employed - taking maternity leave, paternity leave, parental leave or adoption leave. It replaces the maternity, parental or adoption benefits previously provided to Quebec parents under the federal employment insurance plan.

Derived from: Line 375 Schedule 1

LAD: PPIP_ I, F, P

Provincial parental insurance plan premiums payable on employment

(2006 to present)

Definition: If the tax filer was a resident on December 31, he or she has to pay PPIP premiums (amount from line 16 of Schedule 10) if any of the following conditions apply:

the employment income (including employment income from outside Canada) is $2,000 or more; and one of the T4 slips has a province of employment other than Quebec in box 10;
There is a maximum a tax filer can claim for the year.

Derived from: Line 376 Schedule 1

LAD: PPIPE I, F, P

Provincial Parental Insurance Plan Premiums Payable on Self-Employment Income

(2006 to present)

Definition: If the tax filer was a resident on December 31, he or she has to pay PPIP premiums on self-employment income (see line 16 of Schedule 10).

Derived from: Line 378 Schedule 1

LAD: PPIPS I, F, P

Provincial refundable tax credits

(1982 to present)

Definition: Provincial refundable tax credits are used to reduce the amount of income tax that a taxfiler owes. If the amount of refundable tax credit is greater than the total income tax owed, the taxfiler will receive the difference in the form of a tax refund.

Note: Quebec tax credits are not available from the T1 and are estimated by the Income Statistics Division (ISD).

Derived from: Line 479 (1991 to present), Line 448 (1984 to 1987), Line 464 (1988 to 1989), Line 74 (1982 to 1983)

LAD: PTXC_ I, F, P

Provincial seniors' benefit

(1999 to present)

Definition: Provincial supplemental credit for couples in which at least one spouse is 65 years old or over.

Newfoundland Seniors' Benefit is a tax-free annual payment of $200 introduced in 1999 as a supplement to the HST credit for couples of 65 years old and greater with family Net Income less than $20,000. If both spouses are 65 years old or greater, the maximum credit is $400. If only one spouse is 65 years old or greater, then the maximum credit is $200.

Families with net Income of $12,000 or less will receive the full credit. Families with net income between $12,000 and $20,000 will have their credit reduced by 5% of net family income in excess of $12,000.

Derived from: Newfoundland Supplemental Credit: Application on Newfoundland tax form (1999 to Present)

LAD: SEBEN I, F, P

Public transit passes amount

(2006 to present)

Definition: A tax filer can claim the cost of monthly public transit passes or passes of longer duration, such as an annual pass. Public transit includes transit by local bus, streetcar, subway, commuter train or bus, and local ferry. Only the tax filer or his or her spouse or common-law partner may claim the cost of transit passes (to the extent that these amounts have not already been claimed) for:

the tax filer;
the tax filer's spouse or common-law partner; and
the tax filer or his or her spouse or common-law partner's dependent children that are under 19 years of age.

Derived from: Line 364 Schedule 1

LAD: PTPA_ I, F, P

QPP contribution flag

(2002 to present)

Definition: This variable indicates whether a filer contributed to QPP or not. The value 0 indicates that a filer did not contribute. A value of 1 indicates that a filer did contribute to the QPP.

Derived from: LAD processing

LAD: QPPCD I, F, P

QPP contributions through employment – T4

(2002 to present)

Definition: The total amount of an employee's contributions to the Quebec Pension plan, as shown in Box (D) of the T4 slip - Line 5033. This represents the amount of QPP contribution based solely on T4 slips for residents of Quebec. (see CQPPD and CQPT4)

Derived from: Line 308 Schedule 1

LAD: QPPT4 I, F, P

QPP total contributions payable from self-employment in Quebec

(2000 to present)

Definition: This variable represents the QPP total contributions payable on self-employment earnings for residents of Quebec. This amount is based on calculations by CRA

(see also variables CLCPP and CPPSE).

Derived from: Line 9 Schedule 8

LAD: CLQPP I, F, P

Quebec abatement

(1983 to present)

Definition: The Quebec abatement reduces the federal income tax payable by Quebec residents. Residents and persons operating a business in Quebec are allowed an abatement of 16.5% from the federal tax and must file a separate Quebec income tax return.

If the Quebec abatement that an individual is entitled to deduct results in a negative amount of federal tax payable, the individual will be refunded this amount.

While the Quebec abatement has been available prior to 1984, it is not available on the LAD.

Derived from: Line 440 (1984 to present)

LAD: ABQUE I, F, P

Refund of investment tax credit

(1992 to present)

Definition: If a taxfiler is eligible for an investment tax credit (line 412 of Schedule 1) based on expenditures made in 2012, they may be able to claim a refund of their unused investment tax credit. This refund will reduce the amount of credit available to them for other years. They can calculate the refundable part of their investment tax credit on Form T2038(IND), Investment Tax Credit (Individuals).

Derived from: Line 454 T1

LAD: TDNBI I, F, P

Refundable medical expense supplement

(1999 to present)

Definition: A taxfiler may be able to claim a credit of up to $1,119 if all the following apply:

they have an amount on line 215 of your return or on line 332 of Schedule 1.
they were resident in Canada throughout 2012.
they were 18 years of age or older at the end of 2012. In addition, the total of the following two amounts has to be $3,268 or more:
their employment income on lines 101 and 104 (other than amounts received from a wage-loss replacement plan) minus the amounts on lines 207, 212, 229, and 231 (but if the result is negative, use "0"); and
their net self-employment income (not including losses) from lines 135 to 143.

A taxfiler cannot claim this credit if the total of their net income (line 236) and their spouse's or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return), minus any amount reported by them or their spouse or common-law partner on lines 117 and 125, is $47,163 or more. In addition, if they or their spouse or common-law partner deducted an amount on line 213, and/or the amount for a repayment of registered disability savings plan income included on line 232, CRA adds these amounts to their or their spouse's or common-law partner's net income when CRA calculates this credit.

A taxfiler can claim this credit for the same medical expenses that they claimed on line 215 of their return and line 332 of Schedule 1.

Derived from: Line 452 T1

LAD: MDREF I, F, P

Registered disability savings plan

(2008 to present)

Definition: This plan is intended for persons with a long-term disability who hold a valid disability certificate. Such disabled persons are eligible for the Registered Disability Savings Plan (RDSP) for 2008 and subsequent years. Maximum lifetime contributions are set at $200,000.

Derived from: Line 125 of T1 Tax form

LAD: RDSP_ I, F, P, K

Registered pension plan contribution

(1986 to present)

Definition: A registered pension plan (RPP) contribution may be deducted from the taxfiler's total income. An RPP is an employee's pension plan, approved by the Canada Revenue Agency, under which funds are set aside by an employer and employee to provide periodic payments to employees upon their retirement. Only the amount the taxfiler contributes to a RPP may be deducted from income.

Beginning in 1996, an individual must start to receive a pension from his or her RPP by the end of year that he or she turns 69 years of age. However, if the individual was 69 or 70 at the end of 1996, he or she may wait until the end of 1997. If, before March 6, 1996, the individual's RPP had specified a specific starting date for the pension benefits, that date will remain in effect.

Derived from: Line 207 (1986 to present)

LAD: T4RP_ I, F, P

Regular employment insurance benefits payable

(2003 to present)

Definition: The amount of regular employment insurance benefits payable to the client, excluding special benefits, work sharing benefits, and employment benefits as reported by HRSDC.

Derived from: HRSDC and T1FF processing

LAD: EIREG I, F, P

Rental income, gross

(1982 to present)

Definition: Gross rental income is the taxfiler's income from rental activities, before costs and expenses are deducted. If the property is owned by more than one person, then each partner enters the entire gross rental income on his or her return. Prior to 1988, limited partnership income (LTPI) may have been included in this variable.

Derived from: Line 160 (1984 to present), Line 83 (1982 to 1983)

LAD: RGRS_ I, F, P

Rental income, net

(1982 to present)

Definition: Net rental income is the taxfiler's net income from rental activities (gain or loss) after costs and expenses are deducted. Amounts reported by taxfilers might be positive, negative or zero. Prior to 1988, limited partnership income (LTPI) may have been included in this variable.

Derived from: Line 126 (1984 to present), Line 16 (1982 to 1983)

LAD: RNET_ I, F, P

RRSP, earned income for (calculated)

(1992 to present)

Definition: The Canada Revenue Agency calculates earned income which is used in calculating the taxfiler's RRSP contribution limit. The current year's deduction limit is based on the previous year's earned income. For example, taxfilers' RRSP deduction limits on their 1991 personal income tax returns are based on their earned income figures from their 1990 personal income tax returns.

Earned income for RRSP consists of the incomes/losses reported by tax filers from the following sources:

Salary, wages, and, commissions (income tax line 101), less other employment expenses (income tax line 229);
Other employment income including tips and gratuities, etc.(line 104);
Net income/loss from a business carried on alone or as an active partner (line 135);
Royalties for a work or invention of which the taxfiler was the author or inventor (line 139);
et rental income/loss from real property(line 126);
Alimony or separation allowances received/paid (line 128);
Net research grants (line 146);
Employee profit-sharing plan allocations (line 130);
Disability benefits received in the year (line 152).

Derived from: Notice of assessment or Notice of Reassessment, one of the amounts used to determine the RRSP contribution limit

LAD: RRSPE I, F, P

RRSP, transfers to a

(1995 to present)

Definition: If the taxfiler has received during the year an amount from one of these sources of income: other pensions and superannuation (line 115), registered retirement savings plan income (line 129) or 'other income' (line 130) has been reported on the tax return. The taxfiler could have contributed any of these amounts to his or her RRSP plan before March 1st of the following year; this contribution can be deducted from income and called a 'transfer'.

This is a component of RRSP contributions.

Derived from: on schedule 7 Line 9 (2000), Line 11 (2001 to 2007)

LAD: RSPPI I, F, P

RRSP contributions

(1982 to present)

Definition: RRSP contributions represent the amount contributed to a Registered Retirement Savings Plan (RRSP). The contribution limit is based on a certain percentage of the previous year's earned income up to an annual maximum less a pension adjustment. The maximum amount of RRSP deduction for each year since 1982 is as follows:

RRSP contributions
Table summary
This table displays the results of RRSP contributions. The information is grouped by Year (appearing as row headers), $ Limit without RPP and $Limit With RPP (appearing as column headers).
Year	$ Limit without RPP	$Limit With RPP
1982 to 1985	5,500	3,500
1986 to 1990	7,500	3,500
1991	11,500	11,500
1992 to 1993	12,500	12,500
1994	13,500	13,500
1995	14,500	14,500
1996 to 2002	13,500	13,500
2003	14,500	14,500
2004	15,500	15,500
2005	16,500	16,500
2006	18,000	18,000
2007	19,000	19,000
2008	20,000	20,000
2009	21,000	21,000
2010	22,000	22,000
2011	22,450	22,450
2012	22,970	22,970
2013	23,820	23,820

The amount outlined in this field may be the taxfiler's contributions to his or her RRSP, his or her spouse's RRSP or both. The amount the taxfiler contributed to his or her spouse's RRSP from 1987 to 1992 is outlined in the RRSP spousal contributions (RRSPS) variable.

Beginning in 1996, an individual may not contribute to an RRSP after the end of the year that he or she turns 69 years of age. However, if the individual was 69 or 70 at the end of 1996, he or she may still contribute until the end of 1997.Note that RRSP Income could offset the amount and it doesn't include any repayment made under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP).

Derived from: Line 208 (1984 to present), Line 33 (1982 to 1983)

LAD: RRSPC I, F, P

RRSP deduction limit, current year

(1991 to present)

Definition: The deduction limit for the current year is reported on the 'Notice of Assessment' or 'Notice of Reassessment' of the previous tax year. Any part of the RRSP deduction limit accumulated after 1990 that is not used in a given year can be carried forward indefinitely. This year's RRSP contribution should not be greater than the RRSP deduction limit, current year unless the person has an amount listed in Transfers to a RRSP.

Derived from: on Schedule 7 Line 8 (2000), line 10 (2001 to present)

LAD: RRSPD I, F, P

RRSP deduction limit amount, next year

(1993 to present)

Definition: The deduction limit for next year is reported on the 'Notice of Assessment' or 'Notice of Reassessment' issued for this year's tax return. Any part of the RRSP deduction limit accumulated after 1990 that is not used can be carried forward indefinitely. Please consult the definition of RRSP contribution for an explanation of the limits.

Derived from: bottom of page 2 of the Notice of Assessment or Notice of Reassessment

LAD: RRSPL I, F, P

RRSP income

(1988 to present)

Definition: Registered retirement savings plan (RRSP) income represents RRSP withdrawals during the tax year. All amounts withdrawn from an RRSP must be included in the taxfiler's income. An annuity, which has passed to a taxfiler after his or her spouse's death, must be included in income. Annually, the first $1,000 of annuity payments received from an RRSP may be eligible for the pension income tax credit (Line 314). In 1986 and 1987, annuity payments from an RRSP were included in pension and superannuation income. Beginning in 1995, line 129 includes repayments that have not been made to an RRSP under the Home Buyers' Plan (HBP).

The following provides some additional information on the HBP and repayments to this plan. The Home Buyers' Plan enables an individual to withdraw up to $20,000 from his or her RRSP to buy or build a qualifying home. Under the HBP, the individual is required to repay the withdrawal to his or her RRSP within a period of no more than 15 years. The minimum required repayment on an annual basis is 1/15th of the amount withdrawn from the RRSP. If in any year the individual does not repay the amount required for that year, then the amount is included as RRSP income, line 129.

Derived from: Line 129 (1988 to present)

LAD: T4RSP I, F, P

RRSP income for persons aged 65 and over

(1988 to present)

Definition: Same definition as RRSP income (T4RSP) except that the variable is calculated for persons with AGE ≥65 only. From 1988 to present this variable was included in XTRIC for persons age 65 and over. Prior to 1988, it was included in Pension and superannuation income or Other Income (see RRSP Income).

Derived from: T1FF processing, Line 129 (1988 to present)

LAD: RRSPO I, F, P

RRSP spousal contributions

(1987 to 1997)

Definition: If the taxfiler is married (or living common-law beginning with the 1992 tax year) and has RRSP room, he or she is permitted to contribute to his or her spouse's RRSP up to a maximum of the taxfiler's unused room. The amount contributed to the spouse's RRSP is added, when applicable, to the amount the taxfiler contributes to his or her RRSP and is recorded on line 208. Information for this variable is only available from 1987 to 1992. Prior to 1987 and subsequent to 1992, taxfilers were still permitted to contribute to their spouse's RRSP, but the amount contributed cannot be established from the information forwarded to Statistics Canada. The reduction of information for this variable coincided with the advent of electronic filing of tax forms. The amount an individual contributes to a spousal RRSP is included in the RRSP contributions (RRSPC) variable.

Derived from: Line 208 (1987 to 1992)

LAD: RRSPS I, F, P

Saskatchewan graduate tuition refund

(2012 to present)

Definition: The amount of tuition rebate non refundable tax credit for the province of Saskatchewan, as calculated by the system.

Starting in 2012, if a taxfiler claimed the Saskatchewan graduate tuition tax credit and did not need all of it to reduce their provincial tax to zero, they can claim the unused credit as the Saskatchewan graduate tuition refund.

Derived from: Line 6364 Form SK428

LAD: NRSKTUITREBC_ I, F, P

Saskatchewan Low Income Tax Credit

(2010 to present)

Definition: In 2008, Saskatchewan replaced the provincial Sales Tax Credit with the Low-Income Tax Credit. The credit is fully refundable. The adult component of the credit is $216 and the child component is $84 per child. For families earning less than $28,335, tax credits can reach $600 per year.

Derived from: Calculated by CRA (see also Pamphlet RC4210, GST/HST Credit)

LAD: SLITC_ I, F, P

Saskatchewan Pension Plan contributions

(1987 to 2011)

Definition: The Saskatchewan Pension Plan is a pension plan which is intended to extend pension coverage over and above OAS/CPP to those who might not otherwise belong to private pension plans, such as homemakers, part-time employees, farmers, and the self-employed.

Qualifying individuals can contribute to this plan, and the government will make some matching contributions depending on the income level of the contributor. The individual's contributions are deductible to a maximum of $600 per year. The deduction is technically limited to the least of the individual's actual contribution to the plan, $600 per year, and his or her amount deductible for RRSP purposes minus actual RRSP contributions to his or her own and/or a spousal RRSP plan. It is intended that this rule will continue as RRSP contribution limits change.

Derived from: Line 209 on page 2 of the T1 General form of the Saskatchewan return (1999 to present).

LAD: PCLSK I, F, P

Secondary principal industry sub-sector of employers

(2000 to present)

Definition: This codes the secondary sub-sector of paid employment activity for the individual according to 3-digit North-American Industry Classification System (NAICS) of the employers. The data is derived from a linkage between the T4 slips issued for the individual and Statistics Canada's Business Register. For a business with operations in several industrial sub-sectors, the principal sub-sector is chosen (this may not be the sector of activity of the individual). The employment earnings associated with each T4 slip are aggregated by 3-digit NAICS and the two top sub-sectors of paid-employment are stored in Main principal industry sub-sector of employers (NAIC1) and Secondary principal industry sub-sector of employers (NAIC2). A count of the different industries appearing on at least one slip for the individual shows up in Principal industry sub-sectors of employers, number of (NAICC). The T4 slips issued to individual, number of (T4CNT) variable is also available. The code 'NNN' represents people not associated to a T4 slip and 'UUU' means missing NAICS information for the business.

Derived from: T4 slips and Business Register

LAD: NAIC2 I character

Self-employment income exemption for Status Indians flag

(2010 to present)

Definition: This variable indicates whether a filer received the self-employment income exemption for Status Indians or not. The value 0 indicates that the filer did not receive the exemption. A value of 1 indicates that the filer did receive the exemption.

Derived from: LAD processing

LAD: SEIEXINDSW_ I

Self-employment income flag

(1982 to present)

Definition: This field identifies whether the individual has reported self-employment income in any of the gross or net unincorporated self-employment income fields. The unincorporated self-employment income categories are business, commission, farming, fishing, and professional.

This is a character variable with the following codes:

"0" = no gross or net self-employment income; and
"1" = gross and/or net self-employment income.

Derived from: Lines 135, 137, 139, 141, 143, 162, 164, 166, 168, 170 (1984 to present),
Lines 19-23 and Lines 84-88 (1982 to 1983)

LAD: SEISW I -, P, F-, K character

Self-employment income for an Indian registered, or eligible to be registered, under the Indian Act

(2010 to present)

Definition: If you are an Indian registered, or eligible to be registered, under the Indian Act, and you earned tax-exempt, self-employed income on a reserve in Canada, enter your total tax-exempt self-employed income.

Derived from: Line 5494 Schedule 13

LAD: SEIEXIND_ I, F, P

Self-employment, net income

(1982 to present)

Definition: This field contains the sum of all net income earned from self-employment. Sources of self-employment income are: business, professional, commission, farming, and fishing. Income from limited or non-active partnerships may have been included in this variable between 1982 and 1987 when it was part of self-employment business income. Now, only the taxfiler's share of active self-employment partnership income is included.

Derived from: Lines 135-143 (1984 to present), Line 19-23 (1982 to 1983)

LAD: SEI__ I, F, P, k(formerly SFTOT from 1982 to 1995, retroactively changed to SEI__ in 1996)

Sex of individual

(1982 to present)

Definition: Each record is assigned a code to represent the gender of the taxfiler. The code is assigned by the Canada Revenue Agency by matching the social insurance number (SIN) reported on the tax return to the SINMASTER, a Human Resources and Social Development Canada (HRSDC) file. This file contains the gender of every person who has received a SIN. Imputed children are not assigned a sex code (their sex code is blank) while imputed spouses are given a sex code opposite to that of their filing spouse. Non-matched taxfilers who have no sex code are assigned one randomly.

Following are the possible codes:

' ' (blank) – sex code not identified
'F' – denotes female
'M' – denotes male

Due to the method of assigning a sex code, on rare occasions the sex of some individuals may change from year to year. For consistency, use the LAD Register for this variable.

Derived from: Edit and Imputation

LAD: SXCO_ I, K character

Social assistance income

(1992 to present)

Definition: Social assistance is designed to provide income to meet the cost of basic requirements of either a single person or a family when all other financial resources have been exhausted. Line 145 includes social assistance income provided by a provincial or municipal program. If applicable, the spouse with the higher net income (line 236) must report the social assistance payments. See Non-Taxable income. From 1992 to present this variable was included in XTIRC. From 1986 to 1991, it was included in XTIRC through the non-Taxable income (NTXI_) field

Derived from: Line 145 (1992 to present)

LAD: SASPY I, F, P

Social benefits repayment

(1989 to present)

Definition: Social benefits repayment is the combined amount of:

Employment insurance benefits (1989 to present)
Old Age Security pension benefits (1989 to present)
Net federal supplements (1992 to present)
Family Allowance repayment (1989 to 1992)

available on LAD) is greater than the allowed limit(s).

Derived from: Line 235 (1989 to present)

LAD: RSBCL I, F, P

Social insurance number, change code

(1982 to present)

Definition: This variable indicates an individual's social insurance number (SIN) has changed. As described in LIN definition, for a temporary SIN the first digit is 0 or 9 and for a permanent SIN the first digit is within 1 and 8. There are two kinds of change, one based on status change: for example if the visa student who has been issued a temporary SIN becomes a landed immigrant he must reapply for a permanent SIN. The other is because of the issuance of a new SIN to replace a previous SIN of the same class (temporary or permanent).

Following are the possible codes:
'0' – no change
'1' – change from temporary to permanent
'2' – new temporary SIN
'3'– new permanent SIN

Derived from: LAD processing.

LAD: SINCH I character

Spouse or Common-law partner amount

(1982 to present)

Definition: The spouse or common-law partner amount is a non-refundable tax credit available to the taxfiler if at any time in the year, he or she supported his or her spouse or common-law partner. The spousal amount is limited by the net income of the spouse or common-law partner in the tax year. However, if the spouse or common-law partner's net income exceeds the limit determined by the Canada Revenue Agency, the spousal amount cannot be claimed (net income maximum amount = full spouse amount plus net income base amount). Otherwise, as the spouse's net income increases, the amount available for a non-refundable tax credit decreases.

Derived from: Line 303 Schedule 1 (1988 to present)
Line 230 (1982 to 1987)

LAD: MXMP_ I, F, P

Spouse's universal child care benefit repayment

(2007 to present)

Definition: For 2007, if for any reason the universal child care benefits paid to your spouse or common-law spouse have been in excess of the amount to which your spouse or common-law spouse were entitled, the CRA can demand repayment.

Derived from: Line 213

LAD: SUCBR I, F, P

Standard industrial classification code

(1986 to 1992)

Definition: In the Personal Information Section, taxfilers were asked to state the type(s) of work or occupation(s) that they had in the given year. For some taxfilers, primarily the self-employed, the Canada Revenue Agency classified this information by industry using the Standard Industrial Classification Coding System (SICCD). The SICCD classifies establishments engaged in similar types of activities in relation to similar goods and services. Examples are logging camps, coal mines, clothing factories and laundries. This classification has been developed primarily for establishments that are separate operating entities. The degree of accuracy for this field is not known because this field is seldom used. Starting in 2000, more industry information is available for people who receive a T4 slip from an employer. Consult Main principal industry sub-sector of employers (NAIC1) and Secondary principal industry sub-sector of employers (NAIC2).

Derived from: Personal Information Section, T1 tax form (1988 to 1992)

LAD: SICCD I

Stock option benefit deduction

(1984 to present)

Definition: Employee Stock Deduction is a deduction from net income claimed when a taxfiler has received taxable benefits or income from an employee stock option plan. For the 1996 taxyear, the taxfiler is allowed an offsetting deduction for 25% of the benefit indicated on the line Stock Option and Shares Deductions on the tax return.

Derived from: Line 249

LAD: STKDN I, F, P

T4 slips issued to individual, number of

(2000 to present)

Definition: This represents the number of T4 slips issued to the person. It may not necessarily be the number of businesses that the person worked for as businesses sometimes issue more than one T4 per individual. People not associated with a T4 slip should have a count of 0.

Derived from: T4 slips

LAD: T4CNT I

Tax, net federal calculated

(1982 to present)

Definition: Calculated net federal tax is the amount of income tax that the taxfiler is required to pay the Federal Government of Canada. Not included in this variable is the amount of Quebec abatement (a rebate on federal tax) that individuals are given.

Derived from: Line 420 (1984 to present), between Line 66(a) and Line 70 (1982 to 1983)

LAD: NFTXC I, F, P

Tax, net provincial calculated

(1982 to present)

Definition: Calculated net provincial tax is the amount of income tax that a filer is required to pay to a provincial government before deducting various tax credits.

The amount of Quebec tax is not outlined on the federal tax return. Quebec tax has been estimated and is included in this variable.

Derived from: Line 428 (1984 to present), Line 67 (1982 to 1983)

LAD: NPTXC I, F -,P

Tax deducted for OAS required clawback

(2003 to present)

Definition: Tax deducted at source for Old Age Security required clawback as calculated by the system. Old Age Security (OAS) payments are subject to a special recovery to the extent the recipient's net income exceeds this amount. The system taxes back OAS benefits at a 15% rate if the income exceeds the specified income amount. The system of clawing back OAS payments extends to the application of withholding tax, so that where net income for a base period exceeds the current year clawback threshold, OAS payments will be subject to withholding on the potential clawback. For OAS payments made in January-June of the current year, withholding is based on net income in second prior year returns. For OAS payments in July-December of the current year, withholding is based on net income in prior year returns. Amounts withheld from OAS payments should be claimed on the T1 return.

Derived from: Lines 235 and 440

LAD: OASTD I, F, P

Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations

(1982 to present)

Definition: Includes dividend income from taxable Canadian corporations (such as stocks or mutual funds) and then grossed down to the actual amounts received; dividends should be reported as income in the year they are received. Dividend income does not include dividends received from foreign investments (which are included in interest income and reported on line 121). See also XDIV and DIVTO.

Derived from: Line 120 (1984 to present)
Line 14 (1982 to 1983)

LAD: DIVTX I, F, P

Taxable Income

(1982 to present)

Definition: Taxable income is total income (Canada Revenue Agency's definition, TIRC) minus deductions reported on the tax return. The definition changed in 1988 when some deductions and exemptions changed classification and became non-refundable tax credits.

Derived from: Line 260 (1984 to present), Line 62 (1982 to 1983)

LAD: TXI__ I, F, P, K

Tax paid by instalments

(1995 to present)

Definition: The total instalment payments a person made for their taxes for the tax year.

Derived from: Line 476

LAD: INSTL I, F, P

Taxation province

(1982 to present)

Definition: This variable indicates the province, territory or other jurisdiction in which the taxfiler is subject to tax. This is determined, by part, by the Canada Revenue Agency according in the taxfiler's province of residence as of December 31st of the tax year. Jurisdiction is based on where the taxfiler's permanent establishment exists.

The following list indicates the possible codes and the provinces they represent:

0 – Newfoundland and Labrador
1 – Prince Edward Island
2 – Nova Scotia
3 – New Brunswick
4 – Quebec
5 – Ontario
6 – Manitoba
7 – Saskatchewan
8 – Alberta
9 – British Columbia
10 – Northwest Territories
11 – Yukon Territory
12 – Non-Resident
13 – Multiple Jurisdiction
14 – Nunavut (from 1998 to present)

Derived from: Personal Identification, Section 1, T1 tax form (1982 to present)

LAD: TXPCO I, K

Tax-Free Savings Account Fair Market Value

(2009 to present)

Definition: The aggregate Fair Market Value (FMV) of the Tax-Free Savings Account (TFSA) as of December 31, year-end. Fair Market Value is the dollar amount that may reasonably be expected to be exchanged between a willing buyer and a willing seller for a property. The amount is determined by the financial institution and may not be less than zero. This variable represents the aggregate amount for all of the accounts for each tax filer.

Derived from: Tax Free Savings Account File

LAD: TFSACYE_ I, F, P

Tax-Free Savings Account Total Contributions

(2009 to present)

Definition: The total dollar amount of contributions on all transactions within all TFSA accounts held by the tax filer in that year.

Derived from: Tax Free Savings Account File

LAD: TFSACTB_ I, F, P

Tax-Free Savings Account Total Withdrawals

(2009 to present)

Definition: The total dollar amount of withdrawals on all transactions within all TFSA accounts held by the tax filer in that year.

Derived from: Tax Free Savings Account File

LAD: TFSAWDL_ I, F, P

Tax return type code, filer

(1994 to present)

Definition: This variable contains a numeric code corresponding to the type of Return the taxfiler filed. The codes are as follows:
1 - T1 General
2 - T1 Special
3 - T1S A (Seniors)
4 - T1S B (Wage Earners)
5 - T1S C (Credit Filers)
6 - T1S D (Credit and Benefits)
7 - Software generated T1 General
8 - Non-personalized T1 General
9 - Deemed resident T1 General - 1995 and subsequent or re-entered (for 1993 and prior years only)
10 - OAS return of income 1995 and subsequent or EFILE (for 1993 and prior only)
11 - SAS transcript workflow (ITSO only)
50 - Indeterminate

Derived from: Front page of T1 General 2008

LAD: RTNTP I

Total amount of spousal and child support payments paid

(1998 to present)

Definition: Total amount of spousal and child support payments paid by the taxfiler in the year. Effective January 1, 1997, the terms "alimony" and "maintenance" have been replaced by the term "support amount". The deductible portion of these payments is written on line 220 (ALMDN). The taxfiler enters on line 230 the total of all deductible and non-deductible support payments for a spouse or common-law partner, or for a child, that they made (or, if you are the payee, that you repaid under a court order) in 2005. Only the deductible amount is claimed on line 220. Most child support payments paid according to a written agreement or court order dated after April 1997, are not deductible. To be allowed a deduction for any support payments made in a year, you must be living apart from the qualified recipient throughout the remainder of the year. A payment which is deductible by you will be included in the income of the recipient. Generally, to be allowed your claim, you should register your written agreement or court order (including any amendments) with CRA.

Derived from: Line 230

LAD: TALIP I, F, P

Total amount of spousal and child support payments received

(1998 to present)

Definition: Total amount of spousal and child support payments received by the taxfiler in the year. Effective May 1, 1997, a new system of taxation has been implemented under which separate treatment is prescribed for payments made on account of child support ("child support payments") and payments made on account of support of the recipient (usually but not always a former spouse or common-law partner; these payments are referred to for convenience as "spousal payments"). Child support payments are not taxable to the recipient or deductible to the payor, whereas support payments for the benefit of the recipient will continue to be taxable to the recipient and deductible to the payor so long as they meet the criteria. There is a general presumption that payments are child support payments unless otherwise identified, and new system agreements which provide for taxable/deductible (as opposed to child support) payments must be registered with the CRA. A taxfiler enters on line 156 the total of all support payments for themselves and/or for a child that they received (or, if you are the payer, the payments that were repaid to you under a court order) in the tax year. Taxfilers enter on line 128 only the taxable amount. In the case where the payments are made for the benefit of the recipient (usually a former spouse/common-law partner) the former system will still apply.

Prior to May 1, 1997 the following applied to determining the taxable amount of spousal and child support received. The taxable portion of this amount is written in the ALMI field. Support payments received were generally taxable if ALL of the following conditions were met:

when the payments were received, the tax filer and the person making the payments were living apart because of a breakdown in the relationship
the payments were made under a court order or written agreement
the payments were made to maintain the tax filer, their children, or both
the payments were an allowance to be paid periodically, such as monthly or quarterly
the payments were made to the tax filer or to someone else on the tax filer's behalf

Derived from: Line 156

LAD: TALIR I, F, P

Total deductions for calculation of net income

(1982 to present)

Definition: Total deductions is used to calculate net income through the calculation: net income = total income - total deductions. It is the sum of all deductions reported on the tax return (lines 207 to 224, 229, and 231 to 232). Only deductions used to calculate net income are included in this total (any deductions from net income are not included in this total).

Derived from: T1FF processing

LAD: TIDNC I, F, P

Total EI insurable earnings on Self-employment income

(2010 to present)

Definition: The total amount of EI insurable earnings from box 24 of all T4 slips on self-employment income. If box 24 is blank, use the amount from box 14, unless box 28 states that the T4 earnings are EI exempt. If you have employment income for which you did not get a T4 slip, also enter that amount.

Derived from: Line 5478 Schedule 13

LAD: EINSUREARN_ I, F, P

Total income tax deducted

(1992 to present)

Definition: The total of all the amounts shown in the "Income tax deducted" box from all of your Canadian information slips. If you were not a resident of Quebec on December 31, but you had Quebec provincial income tax withheld from your income, also include those amounts on line 437 and attach your provincial information slips to your paper return.

If you were a resident of Quebec on December 31, do not include any of your Quebec provincial income tax deducted. If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 5 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 437 of your and your spouse's or common-law partner's returns. If you paid tax by instalments, claim it on line 476. If you paid foreign taxes, do not claim these amounts on this line. However, you may be able to claim a foreign tax credit. For more information, see Form T2209, Federal Foreign Tax Credits.

Derived from: Line 437 Form T1

LAD: TIDT4 I, F, P

Total proceeds of disposition of mortgage foreclosures and conditional sales repossessions of qualified farm property and qualified fishing property

(2010 to present)

Definition: You may have held a mortgage on a property but had to repossess the property later because you were not paid all or a part of the amount owed under the mortgage. In this case, you may have to report a capital gain or loss. If the capital gain or loss is from a mortgage foreclosure or conditional sales repossession, report the total disposition on line 123 of Schedule 3.

Qualified farm property is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family-farm partnership in which you or your spouse or common-law partner holds an interest.
Qualified fishing property is certain property you or your spouse or common-law partner owns. It is also certain property owned by a family fishing partnership in which you or your spouse or common-law partner holds an interest.

Derived from: Line 123 Schedule 3

LAD: FRMCLOSGRS_ I, F, P

Total proceeds of disposition of qualified small business corporation shares - Capital Gains (or Losses)

(2010 to present)

Definition: The total proceeds of the disposition of qualified small business corporation shares. A share of a corporation will be considered to be a qualified small business corporation share if all the following conditions are met:

at the time of sale, it was a share of the capital stock of a small business corporation, and it was owned by you, your spouse or common-law partner, or a partnership of which you were a member;
throughout that part of the 24 months immediately before the share was disposed of, while the share was owned by you, a partnership of which you were a member, or a person related to you, it was a share of a Canadian-controlled private corporation and more than 50% of the fair market value of the assets of the corporation were:
- - used mainly in an active business carried on primarily in Canada by the Canadian-controlled private corporation, or by a related corporation;
- - certain shares or debts of connected corporations; or
- - a combination of these two types of assets; and
throughout the 24 months immediately before the share was disposed of, no one owned the share other than you, a partnership of which you were a member or a person related to you.

Derived from: Line 106 Schedule 3

LAD: SBDSPGRS_ I, F, P

Transfer payment income

(1982 to present)

Definition: Transfer payment income is income received from the government to supplement income and to assist those with low or no income. This variable is the combined income from all transfer payments. The following fields are included in this variable:

From 1982 to present:
- Canada and Quebec Pension Plan benefits (CQPP_), (T)
- Old Age Security pension (OASP_), (T
- Provincial refundable tax credits (PTXC_), (N
- Employment insurance benefits (EINS_), (T)
- Family benefits (FABEN), (N & T)

1982 to 1986; Provincial Family Allowance for Quebec.
1982 to 1992; Federal Family Allowance for all provinces.
1994 to present; Provincial Family Allowance for Quebec.
1996 to present; Provincial family benefits for British Columbia.
1997 to present; Provincial family benefits for Alberta and New Brunswick.
1998 to present; Provincial family benefits for Nova Scotia, Ontario, Saskatchewan and Northwest Territories.

From 1986 to present:
- GST and FST Credits (GHSTC), (N)

From 1986 to 1991:
- Non-Taxable income (NTXI_) (N). See next entry where components of NTXI_ are available separately

From 1992 to present
- Components of non-Taxable income (NTXI_) are available:
  - Net federal supplements (NFSL_), (N)
  - Social assistance income (SASPY), N)
  - Workers' compensation payments (WKCPY), (N)
- From 1993 to 2005:
  - Child Tax (CTBI_), (N)
- In 2006:
  - Universal Child Care Benefit (UCCB_), (N)

Please note that after the variable name and acronym, it can be established if the income is taxable or non-taxable where taxable = (T) and non-taxable = (N).

Derived from: This variable is derived at the time of retrieval. Please consult with LAD staff.

LAD: TRPIN I, F, P

Trust tax credit

(1992 to 1998)

Definition: The variable is a federal credit that is more commonly referred to as the part XII.2 trust tax credit. The credit, in effect, replaces the income that the beneficiary would have received if his/her trust had not been required to pay Part XII.2 tax.

The amount of the trust's total federal credit that is available to the individual taxfiler is proportionately equal to the share of trust income that was allocated or designated to him/her. This amount is shown in Box 38 of the taxfiler's trust income report (T3 slip) that is produced by the trust's executor/administrator.

Derived from: Line 456 T1

LAD: TDNTR I, F, P

Tuition and education transferred by spouse

(1997 to present)

Definition: The tuition and education amounts transferred by the taxfiler's spouse onto the taxfiler's income tax return. The spouse can transfer to the taxfiler any part of certain amounts that the spouse qualifies for but does not need to reduce his or her federal income tax to zero.

The maximum tuition and education amount is $850 of credit or $5,000 of fees and amounts. The spouse must designate the amount to the taxfiler on the back of the forms T2202 or T2202A.

Derived from: Line 360 from Schedule 2 (1999 to present).

LAD: EDUSP I, F, P, K

Tuition and education amounts, total calculated amount claimed as a credit

(2008 to present)

Definition: This represents the total amount of tuition and education amounts claimed as a credit by a taxfiler, as calculated by the system. A taxfiler can claim tuition, education, and textbook amounts provided they complete Schedule 11 to report their eligibility.

Derived from: Line 323 Schedule 1

LAD: TUEC_ I, F, P

Tuition fees for self

(1982 to present)

Definition: A tuition fee is a non-refundable tax credit. If the taxfiler was a student during the tax year, he or she may claim tuition fees (not books or expenses) paid to an educational institution of post-secondary level in Canada.

Beginning in 1996, if an individual's fees are paid (or the individual is entitled to be reimbursed for them) under a federal program to assist athletes, the individual cannot claim these fees unless the payment or reimbursement has been included in his or her income.

Beginning in 1997, we only keep the qualified total amount of the student in the LAD. However, any unused part of the tuition amount may be carried forward and claimed in a future year. Any amounts carried forward cannot be transferred to a spouse, parent or grandparent at a later date.

Derived from: Line 320 of Schedule 11 (1997 to present), Line 320 (1988 to 1996), Line 213 (1984 to 1987), Line 36 (1982 to 1983)

LAD: TUTDN I, F, P, K

Union, professional and other dues

(1982 to present)

Definition: With this deduction, the taxfiler may claim the following:

Annual membership dues paid to a trade union or an association of public servants
Professional membership dues (to a maximum amount) to maintain a professional status recognized by law
Dues paid to a parity or advisory committee, ordered under provincial law
Professional or malpractice liability insurance premiums, if needed to maintain a professional status recognized by law

Annual memberships do not include initiation fees, special assessments, or charges for anything other than the organization's ordinary operating costs. The taxfiler cannot claim charges for pension plans as membership dues even if the receipts show them as dues.

Derived from: Line 212 (1984 to present), Line 35 (1982 to 1983)

LAD: DUES_ I, F, P

Universal Child Care Benefit

(2006 to present)

Definition: The Universal Child Care Benefit is an amount of $100 paid for each child under 6 years of age for whom a person is responsible. The benefit will continue until the month following the child's 6th birthday.

Derived from: Line 117 of T1 tax form

LAD: UCCB_ I, F, P

Universal child care benefit designated to dependent child

(2010 to present)

Definition: If you were a single parent on December 31, 2010, you can choose one of the following options:

include all UCCB amounts you received in 2010 in the income of the dependant for whom the amount for an eligible dependant (line 305 of Schedule 1) is being claimed. If there is no claim for an eligible dependant, you can choose to include all UCCB amounts in the income of a child for whom the UCCB was received. If you choose this option, enter on line 185, located below and to the left of line 117, the amount shown in box 10 of the RC62 slip (do not enter the amount on line 117); or
report all UCCB amounts you received in 2010 in your own income. If you choose this option, enter on line 117 the amount shown in box 10 of the RC62 slip (do not enter the amount on line 185).

Derived from: Line 185 Form T1

LAD: UCCBDPND_ I, F, P

Universal Child Care Benefit Repayment

(2007 to present)

Definition: Universal Child Care Benefit Repayment is the universal child care benefits paid in excess of the amount to which the individual was entitled.

Derived from: Line 213 of T1 tax form

LAD: UCCBR I, F, P

Volunteer Firefighter tax credit (Federal credit)

(2011 to present)

Definition: A filer can claim an amount of $3,000 for this non-refundable tax credit.The following conditions must be met:

Filer a volunteer firefighter during the year
Filer completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year.

Derived from: Line 362 Schedule 1

LAD: NRFIREC_ I, F, P

Workers' compensation payments

(1992 to present)

Definition: The payments that are received for workers' compensation are dependent upon individual situations. It either relates to a percentage of eligible earnings or is based on the degree of physical impairment and potential ensuing wage loss. See: Non-Taxable income (NTXI_) for information prior to 1992. Included in XTRIC from 1992 to present. From 1986 to 1991, it was included in XTIRC through the non-Taxable income (NTXI) field

Derived from: Line 144 (1992 to present)

LAD: WKCPY I, F, P

Working Income Tax Benefit

(2007 to present)

Definition: The Working Income Tax Benefit is a federal refundable tax credit, which is available starting in 2007 and consists of a basic amount and a disability supplement for low-income individuals and families who are already in the workforce and to encourage other Canadians to enter the workforce.

Some provinces/territories have exercised the option to reconfigure the WITB calculation based on specific social and economic realities. So, the calculation is the same for most of the provinces and territories but the basic working income tax benefit factors are special for Quebec, British Columbia and the Nunavut.

The WITB is calculated on Schedule 6 of the federal income tax return and then entered on line 453 on page 4 of the return.

On Schedule 6 of the return, there are three steps to accomplish. The first step is to calculate the filer's working income and the adjusted family net income. The second step is the calculation of the basic WITB according to the factors for the province. The third step is the calculation of the WITB disability supplement if the tax filer is eligible. If the third step is not applicable for the tax filer, then the amount calculated at the end of the step 2 is the amount to report on line 453.

A tax filer eligible for the WITB if:

He/she was 19 years of age or older on December 31; and
Was a resident of Canada for income tax purposes throughout the year.

Exception
If the tax filer is under 19 years of age, he/she may still be eligible for the WITB, if He/she a spouse or common-law partner or an eligible dependant on December 31.

A tax filer is not eligible for the WITB if:

He/she does not have an eligible dependant and isenrolled as a full-time student at a designated educational institution for more than 13 weeks in the year;
He/she was confined to a prison or similar institution for a period of 90 days or more in the year; or
He/she does not have to pay tax in Canada because he/she is an officer or servant of another country, such as a diplomat, or a family member or employee of such person.

For WITB purposes, an eligible spouse at the end of the year is a person who meets all of the following conditions:

is the cohabiting spouse or common-law partner on December 31;
is a resident of Canada throughout the year;
is not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless he/she has an eligible dependant at the end of the year;
is not confined to a prison or similar institution for a period of 90 days or more during the year; and
is not an officer or servant of another country, such as a diplomat, or a family member or employee of such person.

Family net income is an individual's net income added to the net income of their spouse or common-law partner, minus any amount reported for Universal Child Care Benefit (UCCB , see line 117 of the Income Tax and Benefit Return). Net income is the amount on line 236 of the Income Tax and Benefit Return.

The Working income for a tax year is the total amount of an individual's or family's income for the year from employment and business (excluding losses).

Derived from: line 453 of T1 tax form

LAD: WITB_I, F, P, k

Working income tax benefit advance payments

(2008 to present)

Definition: If a taxfiler received Working Income Tax Benefit (WITB) advance payments in the tax year, he or she must enter the amount from box 10 of his or her RC210 slip for that tax year. However, if the taxfiler is entitled to working income tax benefits in the tax year, he or she must complete Schedule 6.

Derived from: Line 415 of schedule 1

LAD: WITBA I, F, P

Working Income Tax Benefit Basic Amount, Calculated

(2013)

Definition: The total amount of the basic Working Income Tax Benefit which was received by the tax filer, as calculated by the system. For a detailed description of the basic amount calculations, consult Schedule 6. See also variable WITB_.

Derived from: Schedule 6, CRA calculation

LAD: WITBBC I, F, P

Working Income Tax Benefit Supplement Amount, Calculated

(2013)

Definition: The total amount of the Working Income Tax Benefit disability supplement which was received by the tax filer, as calculated by the system. For a detailed description of the supplement calculations, consult Schedule 6. See also variable WITB_.

Derived from: Schedule 6, CRA calculation

LAD: WITBSC I, F, P

Working Income Tax Benefit Total Working Income Amount, Calculated

(2013)

Definition: This represents the total working income amount of a client, as calculated by the system, for determining eligibility to receive the Working Income Tax Benefit. This amount includes employment income, self-employment income, and taxable portions of scholarships among other income components. For a detailed description of the included income components, consult Schedule 6. See also variable WITB_.

Derived from: Schedule 6, CRA calculation

LAD: WITBTAC I, F, P

Yukon First Nation Resident Code

(2013)

Definition: A tax filer residing within the Settlement Land of a Self-Governing Yukon First Nation in the Yukon must indicate if they are a citizen of that Self-Governing First Nation. This code is used to determine if the client is a citizen of a first nation in the Yukon Territory.

0 - Not stated
1 - Yes
2 – No

Derived from: Personal Information Section of Canada Revenue Agency T1 tax form

LAD: YKFNCIT I, F, P

Yukon, First Nations tax credit claimed

(2008 to present)

Definition: The Canadian and Yukon governments have signed administrative agreements on personal income tax with several autonomous Yukon First Nations. Under these agreements, the Canadian and Yukon governments will share personal income tax jurisdiction with the autonomous Yukon First Nations. Yukon First Nations tax corresponds to a refundable federal abatement and a Yukon First Nations tax credit.

Derived from: Line 6386, provincial tax credit forms YT479

LAD: YKFN_ I, F, P

Yukon Federal refundable First Nations abatement

(2010 to present)

Definition: The Government of Canada and the Government of Yukon have concluded personal income tax administration agreements with many self-governing Yukon First Nations. The agreements provide that both the Government of Canada and the Government of Yukon will share the field of personal income tax with self-governing Yukon First Nations. They also provide for the co-ordination of the Personal Income Tax Act of the Self-Governing Yukon First Nation with the federal Income Tax Act and with the Yukon Income Tax Act. This co-ordination is done through the income tax and benefit return of individuals residing on the settlement lands of the self-governing First Nations. The transferred amount is referred to as "Yukon First Nations Tax." Yukon First Nations tax consists of a federal abatement and a Yukon First Nations income tax credit.

The Federal abatement rate is 95% if you lived on one of the following self-governing Yukon First Nation settlement lands at the end of the year: (Vuntut Gwitchin, Tr'ondëk Hwëch'in, Teslin Tlingit, Selkirk, Nacho Nyak Dun, Little Salmon/Carmacks, Champagne et Aishihik)

The Federal abatement rate is 75% if you lived on one of the following self-governing Yukon First Nation settlement lands at the end of the year: ( Ta'an Kwäch'än, Kwanlin Dun, Kluane, Carcross/Tagish)

All individuals who reside within the settlement land of a self-governing Yukon First Nation, including those who are not members of a self-governing Yukon First Nation, have to identify themselves as residents of the settlement land of a particular self-governing Yukon First Nation.

Derived from: Line 441 Form T1 (and Form YT432)

LAD: YKFNAB_ I, F, P

9 Selected income variable counts and amounts for individuals, 2011 to 2013

10 Correspondence with the IMDB variables

11 Definition of total income variables

This section specifies the exact definitions of the three measures of total income that are available on the LAD, which are:

TIRC: Total income as per Canada Revenue Agency;
XTIRC: Total income as per Statistics Canada; and
MKINC: Market income as per Statistics Canada.

The first measure of total income is TIRC, which is the Canada Revenue Agency Taxation definition of total income as per the T1 form. The second measure, XTIRC, has been derived by the Small Area and Administrative Data Division of Statistics Canada as a more appropriate measure for statistical analysis. The components of income that are included in XTIRC are generally described in Table 1, Components of XTIRC in 2013, while the details are given in Table 5, Definition of XTIRC, 1982 to 2013.

The largest difference between XTIRC and TIRC occurs from 1986 onward because non-Taxable income is added to XTIRC. In 1986, the Government of Canada introduced the Federal Sales Tax (FST) Credit directed at the low-income population. In order to determine eligibility for the FST Credit, filers had to report their non-Taxable income. This was defined as Social Assistance payments, Guaranteed Income Supplement (GIS), Spouse's Allowance (SPA), and Workers' compensation payments. As a result of adding non-Taxable income to XTIRC in 1986, the user is cautioned in comparing pre-1986 values of XTIRC with later values. For example, an increase in XTIRC from 1985 to 1986 may simply reflect the reporting of non-Taxable income on the 1986 T1 form but not on the 1985 T1, i.e. perhaps no increase in income occurred.

Other new differences are the exclusion of RRSP income for people who are less than 65 years old and the inclusion of Indian exempt employment income to TIRC.

Another difference between TIRC and XTIRC is that capital gains are included in the former but not in the latter. The remaining differences are detailed in Table 4, Differences between TIRC and XTIRC.

The third measure of total income available from LAD is market income (MKINC). MKINC is derived from XTIRC by removing government transfer payments. The components of MKINC are generally described in Table 2, Components of MKINC, 1982 to 2013, while Table 6, Definition of MKINC, 1982 to 2013, gives the detailed derivation.

Besides the change to XTIRC in 1986 due to the addition of sales tax credits, changes in tax legislation and in the content of the T1 form itself have resulted in differences in the availability of the components of total income. The trend has been towards greater availability. For example, in 1992, the components of non-Taxable income are reported separately on the T1 form, adding three variables to the LAD: NFSL, denoting net federal supplements (GIS and SPA), WKCPY, denoting Workers' compensation payments, and SASPY denoting social assistance payments. From 1986 to 1991, only the total of these three payments was reported. A history of the changes in XTIRC is given in Table 3, History of Components of XTIRC.

In summary, this part of the LAD Dictionary specifies the components of TIRC, XTIRC, and MKINC for each year of LAD from 1982 to 2013 via:

Table 1 Components of XTIRC, 2013
Table 2 Components of MKINC, 1982 to 2013
Table 3 History of components of XTIRC
Table 4 Differences between TIRC and XTIRC, 1982 to 2013
Table 5 Definition of XTIRC, 1982 to 2013
Table 6 Definition of MKINC, 1982 to 2013

Table 1 Components of XTIRC, 2013

Table 2 Components of MKINC, 1982 to 2013

Table 3 History of components of XTIRC

1986
As a result of introducing the federal sales tax credit, FST, non-Taxable income is added to XTIRC. Two new variables are added to LAD, Non-Taxable income, NTXI_, and FST credit, GHSTC.

Alimony, separation, or child support payments are reported as a separate field, ALMI_. Previously this income was included in Other income, OI__.

1987
Provincial Family Allowance payments for residents of Quebec become non-taxable. They are no longer included in the Family Allowance received field, FA___, and therefore are no longer included in XTIRC.

1988
RRSP income, T4RSP, is available as a separate field; it was previously included with Other income, OI___. However, XTIRC includes RRSP income for persons aged 65 and over, RRSPO, only.

Net limited partnership income is available as a separate field, LTPI_. It was previously included in Net self-employment income, SEI__, Net rental income, RNET_, or Other income, OI___.

1989
No changes were made.

1990
The goods and services tax (GST) credit is added to LAD through the existing FST credit variable, GHSTC. Since some people were eligible for both the GST and the FST credits in 1990, the amount of both is carried in this one variable.

1991
The FST credit is dropped and is completely replaced by the GST credit.

1992
The components of non-Taxable income are reported separately on the T1 form. Three variables are added to the LAD: net federal supplements, NFSL_; Workers' compensation payments, WKCPY; and social assistance payments, SASPY.

1993
As a result of replacing the federal Family Allowance program with the Child Tax Benefits program, the variable denoting income from Family Allowance, FA___, is discontinued and the variable denoting payments received from the Child Tax Benefit program, CTBI_, is added.^{Note : 4}

1994
A variable denoting estimated provincial Family Allowance payments to residents of Quebec, FAQUE, is added.

1995
No changes were made.

1996
A variable denoting estimated provincial family benefits to residents of British Columbia, FABC_, is added. This is the first year residents of British Columbia receive provincial family benefits (FABC_).

The name of the Unemployment Insurance Program is changed to the Employment Insurance Program. Accordingly, the variable name relating to this program has been changed historically, from 1982.

1997
New Brunswick and Alberta introduced family benefit programs in 1997.

1998
The Saskatchewan Child Benefit, Ontario Child Care Supplement for Working Families, the Northwest Territories Child Benefit and the Nova Scotia Child Benefit programs started.

1999
Indian exempt employment income, EXIND, is included as a component of XTIRC.

2000 to 2005
No changes were made.

2006
Universal Child Care Benefit, UCCB_, is included as a component of Total Income: TIRC_, XTIRC.

2007
Working income tax benefit, WITB_, is included as a component of Total Income: XTIRC.

2008
Register Disability Savings Plan, RDSP_, is included as a component of Total Income: TIRC_, XTIRC.

2009
No changes were made.

2010
Indian exempt self-employment income, SEIEXIND, is included as a component of XTIRC (via SEI__).

2011
No changes were made.

2012
No changes were made.

2013
No changes were made.

Table 4 Differences between TIRC and XTIRC, 1982 to 2013
Part 1 Variables included in TIRC

Table 4 Differences between TIRC and XTIRC, 1982 to 2013
Part 2 Variables to be added or removed from TIRC to create XTIRC

Table 5 Definition of XTIRC, 1982 to 2013

Table 6 Definition of MKINC, 1982 to 2013

Notes

Footnote 1

In LAD 2% sample (for logical testing) and LAD 0.01% sample (for syntax testing), the two weighting variables WGT__I and WGT2_I have been adjusted for these sample sizes.

Return to note 1 referrer

Footnote 2

Taxfiler s selected into the sample can include adults, children and the deceased.

Return to note 2 referrer

Footnote 3

The variable LIN__Pyyyy is generated from the SIN of the person with whom the filer was matched in that year. It is not necessarily the spousal SIN listed by the individual on the personal part of his or her T1 Tax Form.

Return to note 3 referrer

Footnote 4

See FABEN, which is a consolidation of provincial and federal family benefits/allowance programs from 1982 to present.

Return to note 4 referrer

CCHS 2009 – Sub–Sample (HSAS): Record Layout

Master File – 12–Month
Variable Name	Description	Section	Page
ACCZ_10	Required visit to medical specialist	ACC	394
ACCZ_11	Experienced difficulties getting specialist care	ACC	395
ACCZ_12A	Difficulty - getting a referral	ACC	395
ACCZ_12B	Difficulty - getting an appointment	ACC	396
ACCZ_12C	Difficulty - no specialists in area	ACC	396
ACCZ_12D	Difficulty - waited too long for an appointment	ACC	397
ACCZ_12E	Difficulty - waited too long to see doctor	ACC	397
ACCZ_12F	Difficulty - transportation	ACC	398
ACCZ_12G	Difficulty - language	ACC	398
ACCZ_12H	Difficulty - cost	ACC	399
ACCZ_12I	Difficulty - personal or family responsibilities	ACC	399
ACCZ_12J	Difficulty - general deterioration of health	ACC	400
ACCZ_12K	Difficulty - appointment cancelled/deferred	ACC	400
ACCZ_12L	Difficulty - still waiting for visit	ACC	401
ACCZ_12M	Difficulty - unable to leave house / health problem	ACC	401
ACCZ_12N	Difficulty - other	ACC	402
ACCZ_20	Required non-emergency surgery	ACC	402
ACCZ_21	Experienced difficulties getting non-emergency surgery	ACC	403
ACCZ_22A	Difficulty - getting an appointment with a surgeon	ACC	403
ACCZ_22B	Difficulty - getting a diagnosis	ACC	404
ACCZ_22C	Difficulty - waited too long for a diagnostic test	ACC	404
ACCZ_22D	Difficulty - waited too long for a hospital bed	ACC	405
ACCZ_22E	Difficulty - waited too long for surgery	ACC	405
ACCZ_22F	Difficulty - service not available in area	ACC	406
ACCZ_22G	Difficulty - transportation	ACC	406
ACCZ_22H	Difficulty - language	ACC	407
ACCZ_22I	Difficulty - cost	ACC	407
ACCZ_22J	Difficulty - personal or family responsibilities	ACC	408
ACCZ_22K	Difficulty - general deterioration of health	ACC	408
ACCZ_22L	Difficulty - appointment cancelled/deferred	ACC	409
ACCZ_22M	Difficulty - still waiting for surgery	ACC	409
ACCZ_22N	Difficulty - unable to leave house / health problem	ACC	410
ACCZ_22O	Difficulty - other	ACC	410
ACCZ_30	Required MRI, CT Scan, angiography	ACC	411
ACCZ_31	Experienced difficulties getting test	ACC	411
ACCZ_32A	Difficulty - getting a referral	ACC	412
ACCZ_32B	Difficulty - getting an appointment	ACC	412
ACCZ_32C	Difficulty - waited too long to get an appointment	ACC	413
ACCZ_32D	Difficulty - waited too long to get test	ACC	413
ACCZ_32E	Difficulty - service not available at time required	ACC	414
ACCZ_32F	Difficulty - service not available in the area	ACC	414
ACCZ_32G	Difficulty - transportation	ACC	415
ACCZ_32H	Difficulty - language	ACC	415
ACCZ_32I	Difficulty - cost	ACC	416
ACCZ_32J	Difficulty - general deterioration of health	ACC	416
ACCZ_32K	Difficulty - did not know where to go	ACC	417
ACCZ_32L	Difficulty - still waiting for test	ACC	417
ACCZ_32M	Difficulty - unable to leave house / health problem	ACC	418
ACCZ_32N	Difficulty - other	ACC	418
ACCZ_40	Required health information for self or family member	ACC	419
ACCZ_40A	Contact for health information - doctor's office	ACC	419
ACCZ_40B	Contact for health information - community hlth ctr / CLSC	ACC	420
ACCZ_40C	Contact for health information - walk-in clinic	ACC	420
ACCZ_40D	Contact for health information - telephone health line	ACC	421
ACCZ_40E	Contact for health information - emergency room	ACC	421
ACCZ_40F	Contact for health information - other hospital service	ACC	422
ACCZ_40G	Contact for health information - other	ACC	422
ACCZ_41	Experienced difficult getting health information - self/family	ACC	423
ACCZ_42	Experienced difficulties during regular hours	ACC	423
ACCZ_43A	Difficulty - contacting a physician or nurse	ACC	424
ACCZ_43B	Difficulty - did not have a phone number	ACC	424
ACCZ_43C	Difficulty - could not get through	ACC	425
ACCZ_43D	Difficulty - waited too long to speak to someone	ACC	425
ACCZ_43E	Difficulty - did not get adequate info or advice	ACC	426
ACCZ_43F	Difficulty - language	ACC	426
ACCZ_43G	Difficulty - did not know where to go/call/uninformed	ACC	427
ACCZ_43H	Difficulty - unable to leave house / health problem	ACC	427
ACCZ_43I	Difficulty - other	ACC	428
ACCZ_44	Experienced difficulties during evenings/weekends	ACC	428
ACCZ_45A	Difficulty - contacting a physican or nurse	ACC	429
ACCZ_45B	Difficulty - did not have a phone number	ACC	429
ACCZ_45C	Difficulty - could not get through	ACC	430
ACCZ_45D	Difficulty - waited too long to speak to someone	ACC	430
ACCZ_45E	Difficulty - did not get adequate info or advice	ACC	431
ACCZ_45F	Difficulty - language	ACC	431
ACCZ_45G	Difficulty - did not know where to go/call/uninformed	ACC	432
ACCZ_45H	Difficulty - unable to leave house / health problem	ACC	432
ACCZ_45I	Difficulty - other	ACC	433
ACCZ_46	Experienced difficulties during middle of night	ACC	433
ACCZ_47A	Difficulty - contacting a physican or nurse	ACC	434
ACCZ_47B	Difficulty - did not have a phone number	ACC	434
ACCZ_47C	Difficulty - could not get through	ACC	435
ACCZ_47D	Difficulty - waited too long to speak to someone	ACC	435
ACCZ_47E	Difficulty - did not get adequate info or advice	ACC	436
ACCZ_47F	Difficulty - language	ACC	436
ACCZ_47G	Difficulty - did not know where to go/call/uninformed	ACC	437
ACCZ_47H	Difficulty - unable to leave house / health problem	ACC	437
ACCZ_47I	Difficulty - other	ACC	438
ACCZ_50	Required routine care for self/family	ACC	439
ACCZ_50A	Has a regular family doctor	ACC	438
ACCZ_51	Experienced difficult getting routine/on-going care - self/family	ACC	439
ACCZ_52	Experienced difficulties during regular hours	ACC	440
ACCZ_53A	Difficulty - contacting a physican	ACC	440
ACCZ_53B	Difficulty - getting an appointment	ACC	441
ACCZ_53C	Difficulty - do not have a family physician	ACC	441
ACCZ_53D	Difficulty - waited too long to get an appointment	ACC	442
ACCZ_53E	Difficulty - waited too long to see doctor	ACC	442
ACCZ_53F	Difficulty - service not available at time required	ACC	443
ACCZ_53G	Difficulty - service not available in the area	ACC	443
ACCZ_53H	Difficulty - transportation	ACC	444
ACCZ_53I	Difficulty - language	ACC	444
ACCZ_53J	Difficulty - cost	ACC	445
ACCZ_53K	Difficulty - did not know where to go	ACC	445
ACCZ_53L	Difficulty - unable to leave house / health problem	ACC	446
ACCZ_53M	Difficulty - other	ACC	446
ACCZ_54	Experienced difficulties during evenings/weekends	ACC	447
ACCZ_55A	Difficulty - contacting a physican	ACC	447
ACCZ_55B	Difficulty - getting an appointment	ACC	448
ACCZ_55C	Difficulty - do not have a family physician	ACC	448
ACCZ_55D	Difficulty - waited too long to get an appointment	ACC	449
ACCZ_55E	Difficulty - waited too long to see doctor	ACC	449
ACCZ_55F	Difficulty - service not available at time required	ACC	450
ACCZ_55G	Difficulty - service not available in the area	ACC	450
ACCZ_55H	Difficulty - transportation	ACC	451
ACCZ_55I	Difficulty - language	ACC	451
ACCZ_55J	Difficulty - cost	ACC	452
ACCZ_55K	Difficulty - did not know where to go	ACC	452
ACCZ_55L	Difficulty - unable to leave house / health problem	ACC	453
ACCZ_55M	Difficulty - other	ACC	453
ACCZ_60	Required immediate care/minor health problem - self/family	ACC	454
ACCZ_61	Experienced difficulties getting immediate care - self/family	ACC	454
ACCZ_62	Experienced difficulties during regular hours	ACC	455
ACCZ_63A	Difficulty - contacting a physican	ACC	455
ACCZ_63B	Difficulty - getting an appointment	ACC	456
ACCZ_63C	Difficulty - do not have a family physician	ACC	456
ACCZ_63D	Difficulty - waited too long to get an appointment	ACC	457
ACCZ_63E	Difficulty - waited too long to see doctor	ACC	457
ACCZ_63F	Difficulty - service not available at time required	ACC	458
ACCZ_63G	Difficulty - service not available in the area	ACC	458
ACCZ_63H	Difficulty - transportation	ACC	459
ACCZ_63I	Difficulty - language	ACC	459
ACCZ_63J	Difficulty - cost	ACC	460
ACCZ_63K	Difficulty - did not know where to go	ACC	460
ACCZ_63L	Difficulty - unable to leave house / health problem	ACC	461
ACCZ_63M	Difficulty - other	ACC	461
ACCZ_64	Experienced difficulties during evenings/weekends	ACC	462
ACCZ_65A	Difficulty - contacting a physican	ACC	462
ACCZ_65B	Difficulty - getting an appointment	ACC	463
ACCZ_65C	Difficulty - do not have a family physician	ACC	463
ACCZ_65D	Difficulty - waited too long to get an appointment	ACC	464
ACCZ_65E	Difficulty - waited too long to see doctor	ACC	464
ACCZ_65F	Difficulty - service not available at time required	ACC	465
ACCZ_65G	Difficulty - service not available in the area	ACC	465
ACCZ_65H	Difficulty - transportation	ACC	466
ACCZ_65I	Difficulty - language	ACC	466
ACCZ_65J	Difficulty - cost	ACC	467
ACCZ_65K	Difficulty - did not know where to go	ACC	467
ACCZ_65L	Difficulty - unable to leave house / health problem	ACC	468
ACCZ_65M	Difficulty - other	ACC	468
ACCZ_66	Experienced difficulties during middle of night	ACC	469
ACCZ_67A	Difficulty - contacting a physican	ACC	469
ACCZ_67B	Difficulty - getting an appointment	ACC	470
ACCZ_67C	Difficulty - do not have a family physician	ACC	470
ACCZ_67D	Difficulty - waited too long to get an appointment	ACC	471
ACCZ_67E	Difficulty - waited too long to see doctor	ACC	471
ACCZ_67F	Difficulty - service not available at time required	ACC	472
ACCZ_67G	Difficulty - service not available in the area	ACC	472
ACCZ_67H	Difficulty - transportation	ACC	473
ACCZ_67I	Difficulty - language	ACC	473
ACCZ_67J	Difficulty - cost	ACC	474
ACCZ_67K	Difficulty - did not know where to go	ACC	474
ACCZ_67L	Difficulty - unable to leave house / health problem	ACC	475
ACCZ_67M	Difficulty - other	ACC	475
ADL_01	Needs help - preparing meals	ADL	114
ADL_02	Needs help - getting to appointments / running errands	ADL	115
ADL_03	Needs help - doing housework	ADL	115
ADL_04	Needs help - personal care	ADL	116
ADL_05	Needs help - moving about inside the house	ADL	116
ADL_06	Needs help - looking after personal finances	ADL	117
ADLF6R	Help needed for tasks - (F)	RAC	117
ADM_DOI	Day of interview	ADM	19
ADM_LHH	Language of preference - household interview	ADM	23
ADM_MOI	Month of interview	ADM	19
ADM_N09	Interview by telephone or in person	ADM	20
ADM_N10	Respondent alone during interview	ADM	20
ADM_N11	Answers affected by presence of another person	ADM	21
ADM_N12	Language of interview	ADM	22
ADM_PRX	Health Component completed by proxy	ADM	18
ADM_STA	Response status after processing	ADM	17
ADM_YOI	Year of interview	ADM	18
ALC_1	Drank alcohol in past 12 months	ALC	255
ALC_2	Frequency of drinking alcohol	ALC	256
ALC_3	Frequency of having 5 or more drinks	ALC	257
ALCDTTM	Type of drinker (12 months) - (D)	ALC	257
CCC_031	Has asthma	CCC	50
CCC_035	Asthma - had symptoms or attacks	CCC	51
CCC_036	Asthma - took medication	CCC	51
CCC_051	Has arthritis	CCC	52
CCC_061	Has back problems excluding fibromyalgia and arthritis	CCC	52
CCC_071	Has high blood pressure	CCC	53
CCC_072	Ever diagnosed with high blood pressure	CCC	53
CCC_073	Medication - high blood pressure - past month	CCC	54
CCC_073A	Pregnant when first diagnosed with high blood pressure	CCC	54
CCC_073B	Other than during pregnancy - diagram with high blood pressure	CCC	55
CCC_081	Has migraine headaches	CCC	55
CCC_091	Has a COPD	CCC	56
CCC_101	Has diabetes	CCC	56
CCC_102	Diabetes - age first diagnosed	CCC	57
CCC_105	Diabetes - currently takes insulin	CCC	59
CCC_106	Diabetes - takes pills to control blood sugar	CCC	59
CCC_10A	Diabetes diagnosed - when pregnant	CCC	57
CCC_10B	Diabetes diagnosed - other than when pregnant	CCC	58
CCC_10C	Diabetes diagnosed - when started with insulin	CCC	58
CCC_121	Has heart disease	CCC	60
CCC_131	Has cancer	CCC	60
CCC_141	Has stomach or intestinal ulcers	CCC	61
CCC_151	Suffers from the effects of a stroke	CCC	62
CCC_161	Has urinary incontinence	CCC	62
CCC_171	Has a bowel disorder / Crohn's Disease or colitis	CCC	63
CCC_17A	Type of bowel disease	CCC	63
CCC_181	Has Alzheimer's disease or other dementia	CCC	64
CCC_280	Has a mood disorder	CCC	64
CCC_290	Has an anxiety disorder	CCC	65
CCC_31A	Ever had cancer	CCC	61
CCCDDIA	Diabetes type	CCC	65
CHP_01	Overnight patient	CHP	94
CHP_02	Number of nights as patient	CHP	94
CHP_03	Consulted with family doctor/general practitioner	CHP	95
CHP_04	Number of consultations - family doctor/general practitioner	CHP	95
CHP_05	Where the most recent contact took place	CHP	96
CHP_06	Consulted with eye specialist	CHP	97
CHP_07	Number of consultations - eye specialist	CHP	97
CHP_08	Consulted with other medical doctor	CHP	98
CHP_09	Number of consultations - other medical doctor	CHP	98
CHP_10	Where the most recent contact took place	CHP	99
CHP_11	Consulted with nurse	CHP	100
CHP_12	Number of consultations - nurse	CHP	100
CHP_13	Where the most recent contact took place	CHP	101
CHP_14	Consulted with dentist or orthodontist	CHP	102
CHP_15	Number of consultations - dentist or orthodontist	HCU	102
CHP_16	Consulted with chiropractor	CHP	103
CHP_17	Number of consultations - chiropractor	CHP	103
CHP_18	Consulted with physiotherapist	CHP	104
CHP_19	Number of consultations - physiotherapist	CHP	104
CHP_20	Consulted with psychologist	CHP	105
CHP_21	Number of consultations - psychologist	CHP	105
CHP_22	Consulted with social worker or counsellor	CHP	106
CHP_23	Number of consultations - social worker or counsellor	CHP	106
CHP_24	Consulted with speech/audiology/occupation therapist	CHP	107
CHP_25	Number of consultations - speech/audiology/occupation therapist	CHP	107
CHPDMDC	Number of consultations with medical doctor - (D)	HCU	108
CHPFCOP	Consultations with health professionals - (F)	HCU	108
DHH_AGE	Age	DHH	23
DHH_DOB	Day of birth	DHH	25
DHH_MOB	Month of birth	DHH	24
DHH_MS	Marital Status	DHH	26
DHH_OWN	Dwelling - owned by a member of household	DWL	336
DHH_SEX	Sex	DHH	25
DHH_YOB	Year of birth	DHH	24
DHHD611	Number of persons 6 to 11 years old in household - (D)	DHH	28
DHHDECF	Household type - (D)	DHH	30
DHHDHSZ	Household size - (D)	DHH	31
DHHDL12	Number of persons less than 12 years old in household - (D)	DHH	28
DHHDL18	Number of Persons in Household Less Than 18 Years of Age	DHH	28
DHHDLE5	Number of persons 5 years old or less in household - (D)	DHH	27
DHHDLVG	Living arrangement of selected respondent - (D)	DHH	29
DHHDOKD	Number of dependents 16 or 17 years old in household - (D)	DHH	27
DHHDSAGE	Age of spouse	DHH	26
DHHDYKD	Number of persons 15 years old or less in household - (D)	DHH	27
DOADL	Activities of daily living - Inclusion Flag - (F)	ADL	114
DOHUI	Health utility index - Inclusion Flag - (F)	HUI	65
DOINJ	Injuries - Inclusion Flag - (F)	INJ	202
DOSXB	Sexual behaviours - Inclusion Flag - (F)	SXB	268
DOUPE	Use of protective equipment - Inclusion Flag - (F)	UPE	191
EDU_1	Highest grade of elementary or high school completed	EDU	348
EDU_2	Graduated from high school (2ndary school)	EDU	348
EDU_3	Received any other education	EDU	349
EDU_4	Highest degree, certificate or diploma obtained	EDU	350
EDUDH04	Highest level of education û household, 4 levels - (D)	EDU	351
EDUDH10	Highest level of education - household, 10 levels - (D)	EDU	352
EDUDR04	Highest level of education - respondent, 4 levels - (D)	EDU	353
EDUDR10	Highest level of education - respondent, 10 levels - (D)	EDU	354
ETS_10	Someone smokes inside home	ETS	250
ETS_11	Number of people who smoke inside home	ETS	250
ETS_20	Exposed to second-hand smoke in private vehicle	ETS	251
ETS_20B	Exposed to second-hand smoke in public places	ETS	251
ETS_35	Smoking allowed - House	ETS	252
ETS_36	Smoking restrictions	ETS	252
ETS_37A	Type of restrictions -certain rooms only	ETS	253
ETS_37B	Type of restrictions - young children	ETS	253
ETS_37C	Type of restrictions - windows open	ETS	254
ETS_37D	Type of restrictions - Other	ETS	254
FLU_160	Ever had a flu shot	FLU	118
FLU_162	Had flu shot - last time	FLU	118
FLU_164	Had flu shot - which month	FLU	119
FLU_165	Had flu shot - current/last year	FLU	120
FLU_66A	No flu shot - have not gotten around to it	FLU	120
FLU_66B	No flu shot - respondent didn't think it was necessary	FLU	121
FLU_66C	No flu shot - doctor didn't think it was necessary	FLU	121
FLU_66D	No flu shot - personal or family responsibilities	FLU	122
FLU_66E	No flu shot - not available at time required	FLU	122
FLU_66F	No flu shot - not available at all in area	FLU	123
FLU_66G	No flu shot - waiting time was too long	FLU	123
FLU_66H	No flu shot - transportation problems	FLU	124
FLU_66I	No flu shot - language problem	FLU	124
FLU_66J	No flu shot - cost	FLU	125
FLU_66K	No flu shot - did not know where to go	FLU	125
FLU_66L	No flu shot - fear	FLU	126
FLU_66M	No flu shot - bad reaction to previous shot	FLU	126
FLU_66N	No flu shot - other	FLU	127
FLU_66O	No flu shot - unable to leave house / health problem	FLU	127
FVC_1A	Drinks fruit juices - reporting unit	FVC	128
FVC_1B	Drinks fruit juices - number of times per day	FVC	128
FVC_1C	Drinks fruit juices - number of times per week	FVC	129
FVC_1D	Drinks fruit juices - number of times per month	FVC	129
FVC_1E	Drinks fruit juices - number of times per year	FVC	130
FVC_2A	Eats fruit - reporting unit	FVC	130
FVC_2B	Eats fruit - number of times per day	FVC	131
FVC_2C	Eats fruit - number of times per week	FVC	131
FVC_2D	Eats fruit - number of times per month	FVC	132
FVC_2E	Eats fruit - number of times per year	FVC	132
FVC_3A	Eats green salad - reporting unit	FVC	133
FVC_3B	Eats green salad - number of times per day	FVC	133
FVC_3C	Eats green salad - number of times per week	FVC	134
FVC_3D	Eats green salad - number of times per month	FVC	134
FVC_3E	Eats green salad - number of times per year	FVC	135
FVC_4A	Eats potatoes - reporting unit	FVC	135
FVC_4B	Eats potatoes - number of times per day	FVC	136
FVC_4C	Eats potatoes - number of times per week	FVC	136
FVC_4D	Eats potatoes - number of times per month	FVC	137
FVC_4E	Eats potatoes - number of times per year	FVC	137
FVC_5A	Eats carrots - reporting unit	FVC	138
FVC_5B	Eats carrots - number of times per day	FVC	138
FVC_5C	Eats carrots - number of times per week	FVC	139
FVC_5D	Eats carrots - number of times per month	FVC	139
FVC_5E	Eats carrots - number of times per year	FVC	140
FVC_6A	Eats other vegetables - reporting unit	FVC	140
FVC_6B	Eats other vegetables - number of servings per day	FVC	141
FVC_6C	Eats other vegetables - number of servings per week	FVC	141
FVC_6D	Eats other vegetables - number of servings per month	FVC	142
FVC_6E	Eats other vegetables - number of servings per year	FVC	142
FVCDCAR	Daily consumption - carrots - (D)	FVC	145
FVCDFRU	Daily consumption - fruit - (D)	FVC	143
FVCDJUI	Daily consumption - fruit juice - (D)	FVC	143
FVCDPOT	Daily consumption - potatoes - (D)	FVC	144
FVCDSAL	Daily consumption - green salad - (D)	FVC	144
FVCDTOT	Daily consumption - total fruits and vegetables - (D)	FVC	146
FVCDVEG	Daily consumption - other vegetables - (D)	FVC	145
FVCGTOT	Daily consumption - total fruits and vegetables - (D, G)	FVC	146
GEN_01	Self-perceived health	GEN	31
GEN_02	Self-perceived health compared to one year ago	GEN	32
GEN_02A2	Satisfaction with life in general	GEN	33
GEN_02B	Self-perceived mental health	GEN	34
GEN_07	Perceived life stress	GEN	35
GEN_08	Worked at job or business	GEN	35
GEN_09	Self-perceived work stress	GEN	36
GEN_10	Sense of belonging to local community	GEN	37
GENDHDI	Perceived Health	GEN	37
GENDMHI	Perceived Mental Health	GEN	38
GENGSWL	Satisfaction with life in general	GEN	38
GEO_PRV	Province of residence of respondent	GEO	2
GEODCD	Census Division - (D)	GEO	10
GEODCMA6	2006 Census Metropolitan Area (CMA) - (D)	GEO	12
GEODCSD	Census Sub-Division - (D)	GEO	10
GEODDA06	2006 Census Dissemination Area - (D)	GEO	9
GEODDHA	Nova Scotia District Health Authority (DHA)	GEO	8
GEODFED	Federal Electoral District - (D)	GEO	10
GEODHR4	Health Region of residence of respondent - (D)	GEO	3
GEODLHA	British Columbia Local Health Authority (LHA) - (D)	GEO	8
GEODLHN	Local Health Integrated Networks (LHIN) - Ontario - (D)	GEO	9
GEODPC	Postal code - (D)	GEO	2
GEODPG09	Health Region Peer Group - (D)	GEO	13
GEODPSZ	Population size group - (D)	GEO	15
GEODSAT	Statistical area classification type - (D)	GEO	11
GEODSHR	Sub-Health Region (QuÚbec only) - (D)	GEO	7
GEODUR	Urban and Rural Areas	GEO	14
GEODUR2	Urban and Rural Areas - 2 levels - (D)	GEO	14
HCU_1A1	Has a usual place to go when sick/needs health advice	HCU	91
HCU_1A2	Kind of place	HCU	92
HCU_1AA	Has regular medical doctor	HCU	88
HCU_1AC	Language spoken to doctor	HCU	93
HCU_1BA	Reason has no regular doctor - no one available in area	HCU	88
HCU_1BB	Reason has no regular doctor - none taking new patients	HCU	89
HCU_1BC	Reason has no regular doctor - not tried to contact one	HCU	89
HCU_1BD	Reason has no regular doctor - has left or retired	HCU	90
HCU_1BE	Reason has no regular doctor - other	HCU	90
HUI_01	Vision - read newsprint without glasses / contacts	HUI	66
HUI_02	Vision - read newsprint with glasses / contacts	HUI	66
HUI_03	Vision - able to see	HUI	67
HUI_04	Vision - recognize a friend without glasses / contacts	HUI	67
HUI_05	Vision - recognize a friend with glasses / contacts	HUI	68
HUI_06	Hearing - in group without hearing aid	HUI	68
HUI_07	Hearing - in group with hearing aid	HUI	69
HUI_07A	Hearing - able to hear	HUI	69
HUI_08	Hearing - in quiet room without hearing aid	HUI	70
HUI_09	Hearing - in quiet room with hearing aid	HUI	70
HUI_10	Speech - completely understood by strangers	HUI	71
HUI_11	Speech - partially understood by strangers	HUI	71
HUI_12	Speech - completely understood by non-strangers	HUI	72
HUI_13	Speech - partially understood by non-strangers	HUI	72
HUI_14	Mobility - walk without difficulty and without support	HUI	73
HUI_15	Mobility - able to walk	HUI	73
HUI_16	Mobility - requires support to walk	HUI	74
HUI_17	Mobility - requires help of person to walk	HUI	74
HUI_18	Mobility - requires a wheelchair	HUI	75
HUI_19	Mobility - frequency of wheelchair use	HUI	75
HUI_20	Mobility - requires help to move in wheelchair	HUI	76
HUI_21	Dexterity - able to grasp and handle small objects	HUI	76
HUI_22	Dexterity - requires help due to limitation in hands	HUI	77
HUI_23	Dexterity - requires help with tasks	HUI	77
HUI_24	Dexterity - requires special equipment / hand limitation	HUI	78
HUI_25	Emotion - self evaluation	HUI	78
HUI_26	Cognition - ability to remember things	HUI	79
HUI_27	Cognition - ability to think and solve problems	HUI	80
HUIDCOG	Cognition problems - function code - (D)	HUI	85
HUIDDEX	Dexterity (function code) - (D)	HUI	84
HUIDEMO	Emotion (function code) - (D)	HUI	84
HUIDHER	Hearing (function code) - (D)	HUI	82
HUIDHSI	Health utilities index - (D)	HUI	85
HUIDMOB	Ambulation (mobility) (function code) - (D)	HUI	83
HUIDSPE	Speech (function code) - (D)	HUI	82
HUIDVIS	Vision (function code) - (D)	HUI	81
HUP_01	Usually free of pain or discomfort	HUP	86
HUP_02	Pain and discomfort - usual intensity	HUP	86
HUP_03	Pain and discomfort - number of activities prevented	HUP	87
HUPDPAD	Pain (function code) - (D)	HUI	87
HWT_2	Height / self-reported	HWT	39
HWT_2A	Height - exact height from 1'0" to 1'11" / self-reported	HWT	40
HWT_2B	Height - exact height from 2'0" to 2'11" / self-reported	HWT	40
HWT_2C	Height - exact height from 3'0" to 3'11" / self-reported	HWT	41
HWT_2D	Height - exact height from 4'0" to 4'11" / self-reported	HWT	42
HWT_2E	Height - exact height from 5'0" to 5'11" / self-reported	HWT	43
HWT_2F	Height - exact height from 6'0" to 6'11" / self-reported	HWT	44
HWT_3	Weight / self-reported	HWT	45
HWT_4	Respondent's opinion of own weight - self-reported	HWT	46
HWT_N4	Weight - unit of measure in pounds/kilograms / self-reported	HWT	45
HWTDBMI	Body Mass Index (BMI) / self-report - (D)	HWT	49
HWTDCOL	BMI classification (12 to 17) / self-report - Cole system - (D)	HWT	50
HWTDHTM	Height (metres) / self-reported - (D)	HWT	47
HWTDISW	BMI classification (18 +) / self-report - Internet standard - (D)	HWT	49
HWTDWTK	Weight (kilograms) / self-reported - (D)	HWT	48
INC_1A	Source of household income - wages and salaries	INC	366
INC_1B	Source of household income - self-employment	INC	366
INC_1C	Source of household income - dividends and interest	INC	367
INC_1D	Source of household income - employment insurance	INC	367
INC_1E	Source of household income - worker's compensation	INC	368
INC_1F	Source of hh income - benefits from Canada / Quebec Pension Plan	INC	368
INC_1G	Srce of hh income - pensions, superannual and annuities	INC	369
INC_1H	Source of household income - Old Age Security / G.I.S.	INC	370
INC_1I	Source of household income - child tax benefit	INC	371
INC_1J	Source of household income - social assistance / welfare	INC	370
INC_1K	Source of household income - child support	INC	371
INC_1L	Source of household income - alimony	INC	372
INC_1M	Source of household income - other	INC	372
INC_1N	Source of household income - none	INC	373
INC_1O	Source of household income - RRSP/RRIF	INC	369
INC_2	Total household income - main source	INC	374
INC_3	Total household income - best estimate	INC	375
INC_5A	Total household income - Ranges	INC	375
INC_5B	Household income - Range 1	INC	376
INC_5C	Household income - Range 2	INC	377
INC_6A	Sources personal income: Wages and salaries	INC	378
INC_6B	Sources personal income: Income from self-employment	INC	378
INC_6C	Sources personal income: Dividends and interest	INC	379
INC_6D	Sources personal income: Employment insurance	INC	379
INC_6E	Sources personal income: Worker's compensation	INC	380
INC_6F	Sources personal income: Canada or Quebec Pension Plan	INC	380
INC_6G	Sources personal income: Job related retirement pensions	INC	381
INC_6H	Sources personal income: RRSP/RRIF	INC	381
INC_6I	Sources personal income: Old Age Security and Guaranteed Inc	INC	382
INC_6J	Sources personal income: social assistance or welfare	INC	383
INC_6K	Sources personal income: Child tax benefits	INC	382
INC_6L	Sources personal income: Child support	INC	383
INC_6M	Sources personal income: Alimony	INC	384
INC_6N	Sources personal income: Other	INC	384
INC_6O	Sources personal income: None	INC	385
INC_7	Main source of personal income	INC	386
INC_8A	Total personal income	INC	387
INC_8B	Total personal income: Ranges	INC	387
INC_8C	Total personal income: Range 1	INC	388
INC_8D	Total personal income: Range 2	INC	389
INCDADR	Adjusted household income ratio - (D)	INC	392
INCDHH	Total household income from all sources - (D)	INC	390
INCDPER	Total personal income from all sources - (D)	INC	391
INCDRCA	Household income distribution - (D)	INC	392
INCDRPR	Household income distribution - provincial level - (D)	INC	393
INCDRRS	Household income distribution - health region level - (D)	INC	394
INJ_01	Injured in past 12 months	INJ	210
INJ_02	Number of injuries in past 12 months	INJ	210
INJ_03	Most serious injury - month of occurrence	INJ	211
INJ_04	Most serious injury - year of occurrence	INJ	212
INJ_05	Most serious injury - type	INJ	213
INJ_06	Most serious injury - body part affected	INJ	214
INJ_07	Internal organs - body part affected	INJ	215
INJ_08	Most serious injury - place of occurrence	INJ	216
INJ_09	Most serious injury - activity when injured	INJ	217
INJ_10	Most serious injury - result of a fall	INJ	222
INJ_11A	How did you fall	INJ	223
INJ_12	Most serious injury - cause	INJ	224
INJ_12A	Time of injury	INJ	225
INJ_13	Most serious injury - received treatment within 48 hours	INJ	225
INJ_14A	Treated doctorÆs office	INJ	226
INJ_14B	Treated emergency room	INJ	226
INJ_14C	Treated hospital outpatient	INJ	227
INJ_14F	Treated chiropractor	INJ	228
INJ_14K	Treated - Other	INJ	230
INJ_14L	Treated other clinic	INJ	227
INJ_14M	Treated physio/massage therapy	INJ	228
INJ_14N	Treated community health centre	INJ	229
INJ_14O	Treated where injury happened	INJ	229
INJ_15	Most serious injury - admitted to hospital	INJ	230
INJ_15A	Follow-up care because of injury	INJ	231
INJ_16	Other injuries - treated but did not limit normal activities	INJ	231
INJ_17	Other injuries - number	INJ	232
INJDCAU	Cause of injury - (D)	INJ	233
INJDCBP	Cause of injury by place of occurrence - (D)	INJ	234
INJDSTT	Injury Status - (D)	INJ	234
INJDTBS	Type of injury by body site - (D)	INJ	232
INW_01	Injury occured in current job	INW	218
INWCSIC	North American Industry Classification System (NAICS) 2007	LBS	218
INWCSOC	National Occupation Classification for Statistics (NOC-S) 2006	LBS	219
INWDING	Industry group - (D)	LBS	221
INWDOCG	Occupation group (SOC) where injury occurred	LBS	220
INWF02	Response entered - kind of business - (F)	INW	218
INWF03	Response entered - kind of work - (F)	INW	218
INWF03S	Response entered - other - kind of work - (F)	INW	219
INWF04	Response entered - most important duties at work - (F)	INW	219
LBS_01	Worked at job or business last week	LBS	355
LBS_02	Absent from job or business last week	LBS	355
LBS_03	Had more than one job or business last week	LBS	356
LBS_11	Looked for work in past 4 weeks	LBS	356
LBS_31	Employee or self-employed	LBS	357
LBS_42	Usual number of hours worked - current main job	LBS	361
LBS_53	Usual number of hours worked - current other job	LBS	361
LBSCSIC	North American Industry Classification System (NAICS) 2007	LBS	359
LBSCSOC	National Occupation Classification for Statistics (NOC-S) 2006	LBS	359
LBSDHPW	Total usual hours worked - current jobs - (D)	LBS	362
LBSDING	Industry group - (D)	LBS	364
LBSDOCG	Occupation group - (D)	LBS	365
LBSDPFT	Current - full-time / part-time status - (D)	LBS	362
LBSDWSS	Working status last week - 4 groups - (D)	LBS	363
LBSF32	Response entered-name of business (self-employed) - (F)	LBF	357
LBSF33	Response entered - whom you work for - (F)	LBF	358
LBSF34	Response entered - kind of business - (F)	LBF	358
LBSF35	Response entered - kind of work - (F)	LBF	359
LBSF35S	Response entered - other - kind of work - (F)	INW	360
LBSF36	Response entered - most important duties at work - (F)	LBF	360
MAM_037	Currently pregnant	HWT	39
MEX_01	Has given birth in the past 5 years	MEX	258
MEX_01A	Year of birth of last baby	MEX	258
MEX_02	Took folic acid - before last pregnancy	MEX	259
MEX_03	Breastfed or tried to breastfeed last child	MEX	259
MEX_04	Main reason did not breastfeed last child	MEX	260
MEX_05	Still breastfeeding last child	MEX	261
MEX_06	Duration of breastfeeding last child	MEX	262
MEX_07	Age of last baby - other foods added	MEX	263
MEX_08	Main reason - other foods added	MEX	264
MEX_09	Gave vitamin D - when breast milk only	MEX	265
MEX_10	Main reason why stopped breastfeeding	MEX	266
MEXDEBF	Duration of exclusive breastfeeding - (D)	MEX	267
MEXFEB6	Exclusively breastfed for at least 6 months - (F)	MEX	268
PAC_1A	Activity / last 3 months - walking	PAC	147
PAC_1B	Activity / last 3 months - gardening or yard work	PAC	147
PAC_1C	Activity / last 3 months - swimming	PAC	148
PAC_1D	Activity / last 3 months - bicycling	PAC	148
PAC_1E	Activity / last 3 months - popular or social dance	PAC	149
PAC_1F	Activity / last 3 months - home exercises	PAC	149
PAC_1G	Activity / last 3 months - ice hockey	PAC	150
PAC_1H	Activity / last 3 months - ice skating	PAC	150
PAC_1I	Activity / last 3 months - in-line skating or rollerblading	PAC	151
PAC_1J	Activity / last 3 months - jogging or running	PAC	151
PAC_1K	Activity / last 3 months - golfing	PAC	152
PAC_1L	Activity / last 3 months - exercise class or aerobics	PAC	152
PAC_1M	Activity / last 3 months - downhill skiing or snowboarding	PAC	153
PAC_1N	Activity / last 3 months - bowling	PAC	153
PAC_1O	Activity / last 3 months - baseball or softball	PAC	154
PAC_1P	Activity / last 3 months - tennis	PAC	154
PAC_1Q	Activity / last 3 months - weight-training	PAC	155
PAC_1R	Activity / last 3 months - fishing	PAC	155
PAC_1S	Activity / last 3 months - volleyball	PAC	156
PAC_1T	Activity / last 3 months - basketball	PAC	156
PAC_1U	Activity / last 3 months - Any other	PAC	157
PAC_1V	Activity / last 3 months - No physical activity	PAC	158
PAC_1W	Activity / last 3 months - other (#2)	PAC	158
PAC_1X	Activity / last 3 months - other (#3)	PAC	159
PAC_1Z	Activity / last 3 months - Soccer	PAC	157
PAC_2A	Number of times / 3 months - walking for exercise	PAC	159
PAC_2B	Number of times / 3 months - gardening/yard work	PAC	160
PAC_2C	Number of times / 3 months - swimming	PAC	161
PAC_2D	Number of times / 3 months - bicycling	PAC	162
PAC_2E	Number of times / 3 months - popular or social dance	PAC	163
PAC_2F	Number of times / 3 months - home exercises	PAC	164
PAC_2G	Number of times / 3 months - ice hockey	PAC	165
PAC_2H	Number of times / 3 months - ice skating	PAC	166
PAC_2I	Number of times / 3 months- in-line skating or rollerblading	PAC	167
PAC_2J	Number of times / 3 months - jogging or running	PAC	168
PAC_2K	Number of times / 3 months - golfing	PAC	169
PAC_2L	Number of times / 3 months - exercise class or aerobics	PAC	170
PAC_2M	Number of times / 3 months - downhill skiing or snowboarding	PAC	171
PAC_2N	Number of times / 3 months - bowling	PAC	172
PAC_2O	Number of times / 3 months - baseball or softball	PAC	173
PAC_2P	Number of times / 3 months - tennis	PAC	174
PAC_2Q	Number of times / 3 months - weight-training	PAC	175
PAC_2R	Number of times / 3 months - fishing	PAC	176
PAC_2S	Number of times / 3 months - volleyball	PAC	177
PAC_2T	Number of times / 3 months - basketball	PAC	178
PAC_2U	Number of times / 3 months - other activity (#1)	PAC	180
PAC_2W	Number of times / 3 months - other activity (#2)	PAC	181
PAC_2X	Number of times - other activity (#3)	PAC	182
PAC_2Z	Number of times / 3 months - soccer	PAC	179
PAC_3A	Time spent - walking for exercise	PAC	160
PAC_3B	Time spent - gardening or yard work	PAC	161
PAC_3C	Time spent - swimming	PAC	162
PAC_3D	Time spent - bicycling	PAC	163
PAC_3E	Time spent - popular or social dance	PAC	164
PAC_3F	Time spent - home exercises	PAC	165
PAC_3G	Time spent - ice hockey	PAC	166
PAC_3H	Time spent - ice skating	PAC	167
PAC_3I	Time spent - in-line skating or rollerblading	PAC	168
PAC_3J	Time spent - jogging or running	PAC	169
PAC_3K	Time spent - golfing	PAC	170
PAC_3L	Time spent - exercise class or aerobics	PAC	171
PAC_3M	Time spent - downhill skiing or snowboarding	PAC	172
PAC_3N	Time spent - bowling	PAC	173
PAC_3O	Time spent - baseball or softball	PAC	174
PAC_3P	Time spent - tennis	PAC	175
PAC_3Q	Time spent - weight-training	PAC	176
PAC_3R	Time spent - fishing	PAC	177
PAC_3S	Time spent - volleyball	PAC	178
PAC_3T	Time spent - basketball	PAC	179
PAC_3U	Time spent - other activity (#1)	PAC	181
PAC_3W	Time spent - other activity (#2)	PAC	182
PAC_3X	Time spent - other activity (#3)	PAC	183
PAC_3Z	Time spent - soccer	PAC	180
PAC_7	Walked to work or school / last 3 months	PAC	183
PAC_7A	Number of times / 3 months - walking to go work or school	PAC	184
PAC_7B	Time spent - walking to go work or school	PAC	184
PAC_8	Bicycled to work or school / last 3 months	PAC	185
PAC_8A	Number of times / 3 months - bicycling to go work or school	PAC	185
PAC_8B	Time spent - bicycling to go work or school	PAC	186
PACDEE	Daily energy expenditure - Leisure physical activities - (D)	PAC	186
PACDFM	Monthly frequency - Leisure physical activity lasting >15 minute - (D)	PAC	187
PACDFR	Frequency of all leisure physical activity > 15 minute - (D)	PAC	188
PACDLTI	Leisure and transportation physical activity index - (D)	PAC	189
PACDPAI	Leisure physical activity index - (D)	PAC	189
PACDTLE	Daily ener. expend. - Transportation and leisure physical activity - (D)	PAC	190
PACFD	Participant in daily leisure physical activity > 15 minute - (F)	PAC	188
PACFLEI	Participant in leisure physical activity - (F)	PAC	187
PACFLTI	Participant in leisure or transportation physical activity - (F)	PAC	190
PERSONID	Person identifier of respondent selected - health interview	DHH	1
RAC_1	Has dificulty with activities	RAC	109
RAC_2A	Reduction in kind/amount of activities - at home	RAC	109
RAC_2B1	Reduction in kind/amount of activities - at school	RAC	110
RAC_2B2	Reduction in kind/amount of activities - at work	RAC	111
RAC_2C	Reduction in kind/amount of activities - other activities	RAC	111
RAC_5	Cause of health problem	RAC	112
RACDIMP	Impact of health problems - (D)	RAC	113
RACDPAL	Participation and activity limitation - (D)	RAC	113
REFPER	Reference period	SAM	1
REP_1A	Repetitive strain injury	INJ	202
REP_2	Limit your normal activities	INJ	203
REP_3	Repetitive strain - body part affected	INJ	204
REP_3A	Repetitive strain- activity causing injury	INJ	205
REP_4	Repetitive strain- working at a job or business	INJ	205
REP_5A	Activity - Walking	INJ	206
REP_5B	Activity - Sports	INJ	206
REP_5C	Activity - Leisure	INJ	207
REP_5D	Activity - Household chores	INJ	207
REP_5F	Activity - Computer	INJ	208
REP_5G	Activity - Driving a motor vehicle	INJ	208
REP_5H	Activity - Lifting or carrying	INJ	209
REP_5I	Activity - Other	INJ	209
SAM_CP	Sampled collection period	SAM	15
SAM_TYP	Sample type	SAM	16
SAMDLNK	Permission to link data - (D)	SAM	17
SAMDSHR	Permission to share data - (D)	SAM	16
SAMPLEID	Household identifier	SAM	1
SDC_1	Country of birth	SDC	281
SDC_2	Canadian citizen by birth	SDC	282
SDC_3	Year of immigration to Canada	SDC	282
SDC_41	Aboriginal - North American Indian, MÚtis, Inuit	SDC	293
SDC_42A	Aboriginal person(s) - North American Indian	SDC	294
SDC_42B	Aboriginal person(s) - MÚtis	SDC	294
SDC_42C	Aboriginal person(s) - Inuit	SDC	295
SDC_43A	Cultural / racial origin - White	SDC	295
SDC_43B	Cultural/racial origin - Chinese	SDC	296
SDC_43C	Cultural/racial origin - South Asian	SDC	296
SDC_43D	Cultural/racial origin - Black	SDC	297
SDC_43E	Cultural/racial origin - Filipino	SDC	297
SDC_43F	Cultural/racial origin - Latin American	SDC	298
SDC_43G	Cultural/racial origin - South East Asian	SDC	298
SDC_43H	Cultural/racial origin - Arab	SDC	299
SDC_43I	Cultural/racial origin - West Asian	SDC	299
SDC_43J	Cultural/racial origin - Japanese	SDC	300
SDC_43K	Ethnic origin - Korean	SDC	300
SDC_43M	Cultural/racial origin - other	SDC	301
SDC_4A	Ethnic origin - Canadian	SDC	283
SDC_4B	Ethnic origin - French	SDC	283
SDC_4C	Ethnic origin - English	SDC	284
SDC_4D	Ethnic origin - German	SDC	284
SDC_4E	Ethnic origin - Scottish	SDC	285
SDC_4F	Ethnic origin - Irish	SDC	285
SDC_4G	Ethnic origin - Italian	SDC	286
SDC_4H	Ethnic origin - Ukrainian	SDC	286
SDC_4I	Ethnic origin - Dutch (Netherlands)	SDC	287
SDC_4J	Ethnic origin - Chinese	SDC	287
SDC_4K	Ethnic origin - Jewish	SDC	288
SDC_4L	Ethnic origin - Polish	SDC	288
SDC_4M	Ethnic origin - Portuguese	SDC	289
SDC_4N	Ethnic origin - South Asian	SDC	289
SDC_4P	Ethnic origin - Norwegian	SDC	291
SDC_4Q	Ethnic origin - Welsh	SDC	292
SDC_4R	Ethnic origin - Swedish	SDC	292
SDC_4S	Ethnic origin - other	SDC	293
SDC_4T	Ethnic origin - North American Indian	SDC	290
SDC_4U	Ethnic origin - MÚtis	SDC	290
SDC_4V	Ethnic origin - Inuit	SDC	291
SDC_5A	Can converse - English	SDC	301
SDC_5AA	Language spoken most often at home - English	SDC	313
SDC_5AB	Language spoken most often at home - French	SDC	313
SDC_5AC	Language spoken most often at home - Arabic	SDC	314
SDC_5AD	Language spoken most often at home - Chinese	SDC	314
SDC_5AE	Language spoken most often at home - Cree	SDC	315
SDC_5AF	Language spoken most often at home - German	SDC	315
SDC_5AG	Language spoken most often at home - Greek	SDC	316
SDC_5AH	Language spoken most often at home - Hungarian	SDC	316
SDC_5AI	Language spoken most often at home - Italian	SDC	317
SDC_5AJ	Language spoken most often at home - Korean	SDC	317
SDC_5AK	Language spoken most often at home - Persian (Farsi)	SDC	318
SDC_5AL	Language spoken most often at home - Polish	SDC	318
SDC_5AM	Language spoken most often at home - Portuguese	SDC	319
SDC_5AN	Language spoken most often at home - Punjabi	SDC	319
SDC_5AO	Language spoken most often at home - Spanish	SDC	320
SDC_5AP	Language spoken most often at home - Tagalog (Filipino)	SDC	320
SDC_5AQ	Language spoken most often at home - Ukrainian	SDC	321
SDC_5AR	Language spoken most often at home - Vietnamese	SDC	321
SDC_5AS	Language spoken most often at home - Other	SDC	324
SDC_5AT	Language spoken most often at home - Dutch	SDC	322
SDC_5AU	Language spoken most often at home - Hindi	SDC	322
SDC_5AV	Language spoken most often at home - Russian	SDC	323
SDC_5AW	Language spoken most often at home - Tamil	SDC	323
SDC_5B	Can converse - French	SDC	302
SDC_5C	Can converse - Arabic	SDC	302
SDC_5D	Can converse - Chinese	SDC	303
SDC_5E	Can converse - Cree	SDC	303
SDC_5F	Can converse - German	SDC	304
SDC_5G	Can converse - Greek	SDC	304
SDC_5H	Can converse - Hungarian	SDC	305
SDC_5I	Can converse - Italian	SDC	305
SDC_5J	Can converse - Korean	SDC	306
SDC_5K	Can converse - Persian (Farsi)	SDC	306
SDC_5L	Can converse - Polish	SDC	307
SDC_5M	Can converse - Portuguese	SDC	307
SDC_5N	Can converse - Punjabi	SDC	308
SDC_5O	Can converse - Spanish	SDC	308
SDC_5P	Can converse - Tagalog (Filipino)	SDC	309
SDC_5Q	Can converse - Ukrainian	SDC	309
SDC_5R	Can converse - Vietnamese	SDC	310
SDC_5S	Can converse - other language	SDC	312
SDC_5T	Can converse - Dutch	SDC	310
SDC_5U	Can converse - Hindi	SDC	311
SDC_5V	Can converse - Russian	SDC	311
SDC_5W	Can converse - Tamil	SDC	312
SDC_6A	First language learned and still understood - English	SDC	324
SDC_6B	First language learned and still understood - French	SDC	325
SDC_6C	First language learned and still understood - Arabic	SDC	325
SDC_6D	First language learned and still understood - Chinese	SDC	326
SDC_6E	First language learned and still understood - Cree	SDC	326
SDC_6F	First language learned and still understood - German	SDC	327
SDC_6G	First language learned and still understood - Greek	SDC	327
SDC_6H	First language learned and still understood - Hungarian	SDC	328
SDC_6I	First language learned and still understood - Italian	SDC	328
SDC_6J	First language learned and still understood - Korean	SDC	329
SDC_6K	First language learned / still understood - Persian (Farsi)	SDC	329
SDC_6L	First language learned and still understood - Polish	SDC	330
SDC_6M	First language learned and still understood - Portuguese	SDC	330
SDC_6N	First language learned and still understood - Punjabi	SDC	331
SDC_6O	First language learned and still understood - Spanish	SDC	331
SDC_6P	First language learned / still understood - Tagalog (Filipino)	SDC	332
SDC_6Q	First language learned and still understood - Ukrainian	SDC	332
SDC_6R	First language learned and still understood - Vietnamese	SDC	333
SDC_6S	First language learned and still understood - other	SDC	335
SDC_6T	First language learned and still understood - Dutch	SDC	333
SDC_6U	First language learned and still understood - Hindi	SDC	334
SDC_6V	First language learned and still understood - Russian	SDC	334
SDC_6W	First language learned and still understood - Tamil	SDC	335
SDC_7AA	Considers self heterosexual, homosexual or bisexual	SDC	336
SDC_8	Current student	EDU	350
SDC_9	Full-time student or part-time student	EDU	351
SDCCCB	Country of birth - (C)	SDC	337
SDCDABT	Aboriginal identity - (D)	SDC	346
SDCDAIM	Age at time of immigration - (D)	SDC	343
SDCDCGT	Cultural / racial background - (D)	SDC	347
SDCDFL1	First official language learned and still understood - (D)	SDC	346
SDCDLHM	Language(s) spoken at home - (D)	SDC	343
SDCDLNG	Languages - can converse - (D)	SDC	345
SDCDRES	Length of time in Canada since immigration - (D)	SDC	344
SDCFIMM	Immigrant - (F)	SDC	344
SDCGCB	Country of birth - (G)	SDC	342
SMK_01A	Smoked 100 or more cigarettes - life	SMK	235
SMK_01B	Ever smoked whole cigarette	SMK	235
SMK_01C	Age - smoked first whole cigarette	SMK	236
SMK_05B	Number of cigarettes smoked per day (occasional smoker)	SMK	238
SMK_05C	Number of days - smoked 1 cigarette or more (occupation smoker)	SMK	238
SMK_05D	Ever smoked cigarettes daily	SMK	239
SMK_06A	Stopped smoking - when (was never a daily smoker)	SMK	240
SMK_06B	Stopped smoking - month (never daily smoker)	SMK	241
SMK_06C	Number of years since stopped smoking	SMK	242
SMK_09A	Stopped smoking daily - when stopped (former daily smoker)	SMK	243
SMK_09B	Stopped smoking daily - month (former daily smoker)	SMK	244
SMK_09C	Number of years since stopped smoking daily (former daily smoker)	SMK	245
SMK_10	Quit smoking completely (former daily smoker)	SMK	245
SMK_10A	Stopped smoking completely - when (former daily smoker)	SMK	246
SMK_10B	Stopped smoking completely - month (former daily smoker)	SMK	247
SMK_10C	Number of years since stopped smoking (daily)	SMK	248
SMK_202	Type of smoker	SMK	236
SMK_203	Age - started smoking daily (daily smoker)	SMK	237
SMK_204	Number of cigarettes smoked per day (daily smoker)	SMK	237
SMK_207	Age - started smoking daily (former daily smoker)	SMK	242
SMK_208	Number of cigarettes smoked per day (former daily smoker)	SMK	243
SMKDSTP	Number of years since stopped smoking completely - (D)	SMK	249
SMKDSTY	Type of smoker - (D)	SMK	248
SMKDYCS	Number of years smoked (current daily smokers) - (D)	SMK	249
SXB_07	Ever diagnosed with STD	SXB	271
SXB_09	Important to avoid getting pregnant	SXB	272
SXB_1	Ever had sexual intercourse	SXB	269
SXB_10	Important to avoid getting partner pregnant	SXB	273
SXB_11	Usually use birth control - past 12 months	SXB	274
SXB_12A	Usual birth control method - condom	SXB	274
SXB_12B	Usual birth control method - Birth control pill	SXB	275
SXB_12C	Usual birth control method - diaphragm	SXB	275
SXB_12D	Usual birth control method - spermicide	SXB	276
SXB_12E	Usual birth control method - other	SXB	277
SXB_12F	Usual birth control method - birth control injection	SXB	276
SXB_13A	Birth control method used last time - condom	SXB	277
SXB_13B	Birth control method used last time - birth control pill	SXB	278
SXB_13C	Birth control method used last time - diaphragm	SXB	278
SXB_13D	Birth control method used last time - spermicide	SXB	279
SXB_13E	Birth control method used last time - other	SXB	280
SXB_13F	Birth control method used last time - birth control injection	SXB	279
SXB_13G	Method used last time - nothing	SXB	280
SXB_2	Age - first sexual intercourse	SXB	269
SXB_3	Had sexual intercourse - past 12 months	SXB	270
SXB_4	Number of different partners - past 12 months	SXB	270
SXB_7A	Condom use - last time	SXB	271
UPE_01	Frequency - wears helmet - bicycling	UPE	192
UPE_01A	Done any bicycling in past 12 months	UPE	191
UPE_02	Done any in-line skating in past 12 months	UPE	192
UPE_02A	Frequency - wears helmet - in-line skating	UPE	193
UPE_02B	Frequency - wears wrist guards - in-line skating	UPE	193
UPE_02C	Frequency - wears elbow pads - in-line skating	UPE	194
UPE_02D	Wear knee pads	UPE	194
UPE_03A	Downhill skiing or snowboarding - past 3 months	UPE	195
UPE_03B	Downhill skiing or snowboarding - past 12 mo	UPE	195
UPE_04A	Frequency - wears helmet - downhill skiing	UPE	196
UPE_05A	Frequency - wears helmet - snowboarding	UPE	196
UPE_05B	Frequency - wears wrist guards - snowboarding	UPE	197
UPE_06	Has done skateboarding - past 12 mo	UPE	197
UPE_06A	Frequency - wears helmet - skateboarding	UPE	198
UPE_06B	Frequency - wears wrist guards/protectors - skateboarding	UPE	198
UPE_06C	Frequency - wears elbow pads - skateboarding	UPE	199
UPE_07	Played ice hockey past 12 months	UPE	199
UPE_07A	Wear a mouth guard	UPE	200
UPEFILS	Wears all protective equipment - in-line skating - (F)	UPE	200
UPEFSKB	Wears all protective equipment - skateboarding - (F)	UPE	201
UPEFSNB	Wears all protective equipment - snowboarding - (F)	UPE	201
VERDATE	Date of file creation	SAM	1
WTMZ_01	Required visit to medical specialist	WTM	476
WTMZ_02	Required visit to medical specialist - type of condition	WTM	477
WTMZ_03	Person who referred respondent to medical specialist	WTM	478
WTMZ_04	Already visited the medical specialist	WTM	478
WTMZ_05	Had difficulties seeing the medical specialist	WTM	479
WTMZ_06A	Difficulty - getting a referral	WTM	479
WTMZ_06B	Difficulty - getting an appointment	WTM	480
WTMZ_06C	Difficulty - no specialists in area	WTM	480
WTMZ_06D	Difficulty - waited too long for an appointment	WTM	481
WTMZ_06E	Difficulty - waited too long to see doctor	WTM	481
WTMZ_06F	Difficulty - transportation	WTM	482
WTMZ_06G	Difficulty - language	WTM	482
WTMZ_06H	Difficulty - cost	WTM	483
WTMZ_06I	Difficulty - personal or family responsibilities	WTM	483
WTMZ_06J	Difficulty - general deterioration of health	WTM	484
WTMZ_06K	Difficulty - appointment cancelled/deferred	WTM	484
WTMZ_06L	Difficulty - unable to leave house/health problem	WTM	485
WTMZ_06M	Difficulty - other	WTM	485
WTMZ_07A	Length of wait to see specialist	WTM	486
WTMZ_07B	Length of wait to see specialist - reporting unit	WTM	486
WTMZ_08A	Length of time been waiting to see specialist	WTM	487
WTMZ_08B	Length of time been waiting to see specialist - reported unit	WTM	487
WTMZ_10	Respondent's opinion of waiting time	WTM	488
WTMZ_11A	Acceptable waiting time	WTM	488
WTMZ_11B	Acceptable waiting time - reporting unit	WTM	489
WTMZ_12	Visit to specialist cancelled or postponed	WTM	489
WTMZ_13A	Visit cancelled/postponed - by respondent	WTM	490
WTMZ_13B	Visit cancelled/postponed - by specialist	WTM	490
WTMZ_13C	Visit cancelled/postponed - by other	WTM	491
WTMZ_14	Life affected by wait for visit to specialist	WTM	491
WTMZ_15A	Life affected by wait - worry	WTM	492
WTMZ_15B	Life affected by wait - worry for family	WTM	492
WTMZ_15C	Life affected by wait - pain	WTM	493
WTMZ_15D	Life affected by wait - problem with activities/daily living	WTM	493
WTMZ_15E	Life affected by wait - loss of work	WTM	494
WTMZ_15F	Life affected by wait - loss of income	WTM	494
WTMZ_15G	Life affected by wait - increased dependence	WTM	495
WTMZ_15H	Life affected by wait - increased use medications	WTM	495
WTMZ_15I	Life affected by wait - health deteriorated	WTM	496
WTMZ_15J	Life affected by wait - health problem improved	WTM	496
WTMZ_15K	Life affected by wait - personal relationships suffered	WTM	497
WTMZ_15L	Life affected by wait - other	WTM	497
WTMZ_16	Type of surgery required	WTM	498
WTMZ_17	Already had the surgery	WTM	499
WTMZ_18	Surgery required overnight hospital stay	WTM	499
WTMZ_19	Experienced difficulties getting this surgery	WTM	500
WTMZ_20A	Difficulty - getting an appointment	WTM	500
WTMZ_20B	Difficulty - getting a diagnosis	WTM	501
WTMZ_20C	Difficulty - waited too long for a diagnostic test	WTM	501
WTMZ_20D	Difficulty - waited too long for a hospital bed	WTM	502
WTMZ_20E	Difficulty - waited too long for surgery	WTM	502
WTMZ_20F	Difficulty - service not available in area	WTM	503
WTMZ_20G	Difficulty - transportation	WTM	503
WTMZ_20H	Difficulty - language	WTM	504
WTMZ_20I	Difficulty - cost	WTM	504
WTMZ_20J	Difficulty - personal or family responsibilities	WTM	505
WTMZ_20K	Difficulty - general deterioration of health	WTM	505
WTMZ_20L	Difficulty - appointment cancelled/deferred	WTM	506
WTMZ_20M	Difficulty - unable to leave house/health problem	WTM	506
WTMZ_20N	Difficulty - other	WTM	507
WTMZ_21A	Length of wait between decision and surgery	WTM	507
WTMZ_21B	Length of wait between decision and surgery - reported unit	WTM	508
WTMZ_22	Surgery will require overnight hospital stay	WTM	508
WTMZ_23A	Time since decision to have surgery	WTM	509
WTMZ_23B	Time since decision to have surgery - reported unit	WTM	509
WTMZ_24	Respondent's opinion of waiting time	WTM	510
WTMZ_25A	Acceptable waiting time	WTM	510
WTMZ_25B	Acceptable waiting time - reported unit	WTM	511
WTMZ_26	Surgery cancelled or postponed	WTM	511
WTMZ_27A	Surgery cancelled/postponed - by respondent	WTM	512
WTMZ_27B	Surgery cancelled/postponed - by surgeon	WTM	512
WTMZ_27C	Surgery cancelled/postponed - by hospital	WTM	513
WTMZ_27D	Surgery cancelled/postponed - other	WTM	513
WTMZ_28	Life affected by wait for surgery	WTM	514
WTMZ_29A	Life affected by wait - worry	WTM	514
WTMZ_29B	Life affected by wait - worry for family	WTM	515
WTMZ_29C	Life affected by wait - pain	WTM	515
WTMZ_29D	Life affected by wait - problem with activities/daily living	WTM	516
WTMZ_29E	Life affected by wait - loss of work	WTM	516
WTMZ_29F	Life affected by wait - loss of income	WTM	517
WTMZ_29G	Life affected by wait - increased dependence	WTM	517
WTMZ_29H	Life affected by wait - increased used of medication	WTM	518
WTMZ_29I	Life affected by wait - health deteriorated	WTM	518
WTMZ_29J	Life affected by wait - health problem improved	WTM	519
WTMZ_29K	Life affected by wait - personal relationships suffered	WTM	519
WTMZ_29L	Life affected by wait - other	WTM	520
WTMZ_30	Type of diagnostic test required	WTM	520
WTMZ_31	Required diagnostic test - type of condition	WTM	521
WTMZ_32	Already had diagnostic test	WTM	522
WTMZ_33	Location of test	WTM	522
WTMZ_34	Location of clinic	WTM	523
WTMZ_35	Patient in hospital at time of test	WTM	523
WTMZ_36	Had difficulties getting the diagnostic test	WTM	524
WTMZ_37A	Difficulty - getting a referral	WTM	524
WTMZ_37B	Difficulty - getting an appointment	WTM	525
WTMZ_37C	Difficulty - waited too long to get an appointment	WTM	525
WTMZ_37D	Difficulty - waited long to get test	WTM	526
WTMZ_37E	Difficulty - service not available at time required	WTM	526
WTMZ_37F	Difficulty - service not available in area	WTM	527
WTMZ_37G	Difficulty - transportation	WTM	527
WTMZ_37H	Difficulty - language	WTM	528
WTMZ_37I	Difficulty - cost	WTM	528
WTMZ_37J	Difficulty - general deterioration of health	WTM	529
WTMZ_37K	Difficulty - did not know where to get information	WTM	529
WTMZ_37L	Difficulty - unable to leave house/health problem	WTM	530
WTMZ_37M	Difficulty - other	WTM	530
WTMZ_38A	Length of wait between decision and test	WTM	531
WTMZ_38B	Length of wait between decision and test - reporting unit	WTM	531
WTMZ_39A	Length of time been waiting for diagnostic test	WTM	532
WTMZ_39B	Length of time been waiting for diagnostic test - unit	WTM	532
WTMZ_40	Respondent's opinion of waiting time	WTM	533
WTMZ_41A	Acceptable waiting time	WTM	533
WTMZ_41B	Acceptable waiting time - unit	WTM	534
WTMZ_42	Test cancelled or postponed	WTM	534
WTMZ_43	Test cancelled or postponed by	WTM	535
WTMZ_44	Life affected by wait for test	WTM	535
WTMZ_45A	Life affected by wait - worry	WTM	536
WTMZ_45B	Life affected by wait - worry for family	WTM	536
WTMZ_45C	Life affected by wait - pain	WTM	537
WTMZ_45D	Life affected by wait - problem with activities/daily living	WTM	537
WTMZ_45E	Life affected by wait - loss of work	WTM	538
WTMZ_45F	Life affected by wait - loss of income	WTM	538
WTMZ_45G	Life affected by wait - increased dependence	WTM	539
WTMZ_45H	Life affected by wait - increased use medications	WTM	539
WTMZ_45I	Life affected by wait - health deteriorated	WTM	540
WTMZ_45J	Life affected by wait - health problem improved	WTM	540
WTMZ_45K	Life affected by wait - personal relationships suffered	WTM	541
WTMZ_45L	Life affected by wait - other	WTM	541
WTMZDCA	Number of days acceptable wait - non emergency surgery - (D)	WTM	544
WTMZDCN	Number of days wait - non-urgent surgery - not done - (D)	WTM	544
WTMZDCO	Number of days wait - non-urgent surgery - surgery done - (D)	WTM	543
WTMZDSA	Number of days acceptable wait - medical specialist - (D)	WTM	543
WTMZDSN	Number/days wait/medical specialist - not seen specialist - (D)	WTM	542
WTMZDSO	Number/days wait/medical specialist - seen specialist - (D)	WTM	542
WTMZDTA	Number of days acceptable wait - diagnostic test - (D)	WTM	546
WTMZDTN	Number of days wait - diagnostic test - not done - (D)	WTM	545
WTMZDTO	Number of days wait - diagnostic test - done - (D)	WTM	545
WTS_S1M	Weights - Master	WTS	546
WTS_S1S	Weights - Share	WTS	546

For the complete document in PDF format, contact Client Services (613-951-1746; hd-ds@statcan.gc.ca), Health Statistics Division

Annual Survey of Secondary Distributors of Refined Petroleum ProductsReporting guide

1. Reporting instructions

The following provides information to assist in completing the Annual Survey of Secondary Distributors of Refined Petroleum Products.

For assistance in completing this questionnaire, please call: 1-866-445-4323

There are 4 separate product tables: Motor Gasoline, Diesel Fuel Oil, Heating Fuel Oil and Heavy Fuel Oil.
For each product, please report the total number of litres sold from January 1st to December 31st, 2014 in Canada by province or territory and by type of customer identified on lines 3 to 26 of the questionnaire.
If exact numbers of litres sold are not available, please provide your best estimates.
Please keep a copy of the questionnaire for your records.

2. Definitions

Motor gasoline: All gasoline type fuels for internal combustion engines including any ethanol/methanol and other similar additives blended.

Diesel fuel oil: All grades of distillate fuel used for diesel engines used on road, off road, in marine and railroad transport, regardless of the tax status of the diesel sold (dyed/marked and clear diesel), including any biodiesel blended with fuel.

Heating fuel oil: All distillate type fuels used for power burners.

Include fuel oil no.1, fuel oil no. 2, fuel oil no. 3, stove oil, furnace fuel oil, gas oils and light industrial fuel. Include all heating fuel sales, including any biodiesel blended with fuel.

Heavy fuel oil: All grades of residual type fuels including low sulphur used for steam and electric power generation and steam and diesel motors installed on large marine vessels. Include fuel oil nos. 4, 5 and 6. Sometimes referred to as bunker fuel B or C.

3. Section A

Note: If you sold refined petroleum products blended with biofuels to your customers, please check off the appropriate circle in the column provided on each page of the questionnaire.

Distribution of litres of fuel sold by type of customers (including biofuels)

The following definitions relate to lines 1 to 27 of the questionnaire and provide some guidelines on how to report your sales by type of customers

Line 1 - Total Number of Litres Used for Own Consumption
Report all amounts of refined petroleum products purchased that were used in company operations (i.e., used for your vehicles or heating).

Line 2 - Total Number of Litres Sold (Including Biofuels) Provide the total amount of litres of refined petroleum products available for re-sale. This amount excludes products purchased and used in company operations such as heating and transportation, and third party carrier fuel.

Line 3 - Residential
Report all sales destined to be used in personal residences including single family residences, apartment buildings, apartment hotels, and condominiums.

Line 4 - Sales to Wholesalers and Dealers of Refined Petroleum Products
Report all sales to companies primarily engaged in the wholesaling or direct selling of refined petroleum products

Line 5 - Gasoline Stations (total litres sold from your own gasoline stations and to those owned by others)
Report all sales to companies primarily engaged in retailing motor fuels, whether or not the gasoline station is operated in conjunction with a convenience store, repair garage, restaurant or other type of operation. Companies that operate gasoline stations on behalf of their owners and receive a commission on the sale of fuels are also included. Exclude sales to marinas - include those at line 26, Other Commercial and Institutional Sales.

Line 6 - Railway Transportation Companies and Support Activities
Report all sales to companies primarily engaged in operating railways. Sales to companies primarily engaged in the operation of long haul or mainline railways, short-haul railways, passenger railways and in providing specialized services to the rail transport industry should also be included in line 6.

Line 7 - Road Transportation Companies and Support Activities
Report all sales to companies primarily engaged in the truck transportation of goods and in transit and ground passenger transportation (including urban transit systems, interurban and rural bus transportation, taxi and limousine services, school and employee bus transportation, charter bus industry, limousine service to airports and stations, shuttle services and special needs passenger transportation services), scenic and sightseeing transportation, and all sales to companies primarily engaged in providing specialized services to trucking companies, bus operators and other establishments using the road network. (Examples: motor vehicle towing, snow removal)

Line 8 - Marine Transportation – Canadian Marine Vessels
Report all sales made in Canada to companies primarily engaged in the water transportation of passengers and goods and provided by ships of Canadian registry (flag).

Line 9 - Marine Transportation – Foreign Marine Vessels
Report all sales made in Canada to companies primarily engaged in the water transportation of passengers and goods and provided by ships of foreign registry (flag).

Line 10 - Food Manufacturers
Report all sales to companies primarily engaged in producing food for human or animal consumption. These companies typically sell to wholesalers or retailers, for distribution to consumers.

Line 11 - Paper Manufacturers
Report all sales to companies primarily engaged in manufacturing pulp, paper and paper products.

Line 12 - Iron and Steel Manufacturers
Report all sales to companies primarily engaged in smelting iron ore and steel scrap to produce pig iron in molten or solid form and in converting pig iron into steel by the removal, through combustion in furnaces, of the carbon in the iron. Also include in line 12 sales to companies primarily engaged in manufacturing iron and steel pipe and tube, drawing steel wire, and rolling steel shapes, from purchased steel and sales to iron and steel foundries.

Line 13 - Aluminum and Non-ferrous Metal Manufacturing and Processing Companies
Report all sales to companies primarily engaged in the making of aluminum and in the smelting, refining, rolling, drawing, extruding and alloying non-ferrous metals, except aluminum. Also include in line 13 sales to non-ferrous metal foundries.

Line 14 - Cement Manufacturers
Report all sales to companies primarily engaged in the production of clinker and subsequent grinding of clinker using either dry or wet production processes.

Do not include sales to manufacturers of ready-mix concrete or concrete products;
these sales should reported on line 17 under sales to ‘Other Manufacturers'

Line 15 - Petroleum and Coal Products Manufacturers
Report all sales to companies primarily engaged in transforming crude petroleum and coal into intermediate and end products. The dominant process is petroleum refining, which separates crude petroleum into components or fractions through such techniques as cracking and distillation.

Line 16 - Chemical and Fertilizer Manufacturers
Report all sales to companies primarily engaged in manufacturing chemicals and chemical preparations, from organic and inorganic raw materials

Line 17 - Other Manufacturers
Report all sales to manufacturing companies not covered in lines 10 to 16. This category comprises companies which are primarily engaged in the following manufacturing activities:

Beverage and Tobacco Product Manufacturing
Textile Mills
Textile Product Mills
Clothing Manufacturing
Leather and Allied Product Manufacturing
Wood Product Manufacturing
Printing and Related Support Activities
Plastics and Rubber Products Manufacturing
Clay Product and Refractory Manufacturing
Glass and Glass Product Manufacturing
Ready-Mix Concrete Manufacturing
Concrete Pipe, Brick and Block Manufacturing and other concrete products manufacturing
Lime and Gypsum Product Manufacturing
Abrasive Product Manufacturing
Fabricated Metal Product Manufacturing (Include sales to the following type of companies: Forging and stamping; Cutlery and hand tool manufacturing; Architectural and structural metals manufacturing; Boiler, tank and shipping container manufacturing; Hardware manufacturing; Spring and Wire product manufacturing; Machine Shops, Turned Product and Screw, Nut and Bolt Manufacturing; Coating, Engraving, Heat Treating and Allied Activities ;Other Fabricated Metal Product Manufacturing)
Machinery Manufacturing
Computer and Electronic Product Manufacturing
Electrical Equipment, Appliance and Component Manufacturing
Transportation Equipment Manufacturing
Furniture and Related Product Manufacturing
Miscellaneous Manufacturing

Line 18 - Iron Mines
Report all sales to companies primarily engaged in mining, beneficiating or otherwise preparing iron ores.

Line 19 - Oil and Natural Gas Extraction and Support Activities
Report all sales to companies primarily engaged in exploration of and/or production of crude oil and natural gas, including whether by conventional or non-conventional methods (i.e. oil sands mining) and to companies primarily engaged in providing support services, on a contract or fee basis, required for the extraction of oil and gas (includes oil and gas contract drilling, offshore drilling).

Line 20 - Other Mining and Support Activities
Report all sales to companies primarily engaged in mining activities other than iron mines and to companies primarily engaged in providing support services, on a contract or fee basis, required for the mining and quarrying of minerals. This category includes coal mines, metal ore mines (except iron mines reported on line 18), non-metallic mineral mining and quarrying.

Examples: coal, gold, silver, lead/zinc, granite, asbestos, potash and diamond mines; sand, gravel, clay, ceramic and refractory minerals mining and quarrying, draining and pumping of mines on a contract basis.

Line 21 - Forestry, Logging, Fishing and Support Activities
Report all sales to companies primarily engaged in growing and harvesting timber on a long production cycle (of ten years or more), in the commercial catching or taking of finfish, shellfish, and other marine animals from their natural habitats, and providing support services that are essential to forestry, logging and fishing;

Exclusion: aquaculture (please report sales to aquaculture companies under line 22)

Line 22 - Farmers, Hunters, Trappers and Support Activities
Report all sales to companies primarily engaged in growing crops, plants, vines, trees and their seeds; raising animals, producing animal products and fattening animals; commercial hunting and trapping, and operating and managing commercial game preserves and providing support services that are essential to agricultural and forestry production.

Examples: oilseed and grain farming, vegetable, fruit and tree nut farming, greenhouses, nurseries and floriculture production, tobacco and cotton farming, cattle ranching and farming, poultry and egg production, sheep and goat farming, aquaculture, apiculture, orchard fruit picking by hand, planting crops, animal breeding services, reforestation services.

Line 23 - Construction Companies and Related Activities
Report all sales to companies primarily engaged in constructing, repairing and renovating buildings and engineering works, and in subdividing and developing land, and in trade activities generally needed in the construction of buildings and structures, such as masonry, painting, or electrical work.

Examples: Construction of Buildings (residential and non-residential), Heavy and Civil Engineering Construction (Utility systems, road, street, bridge construction and land subdivision); Foundation, Structure, and Building Exterior Contractors (i.e. framing, masonry, glass, roofing, siding contractors, etc.); Building Equipment Contractors (electrical, plumbing, etc.); Building Finishing Contractors (drywall, painting, flooring, tile, finish carpentry and building finishing contractors); Other specialty trade contractors such crane rental with operator and companies primarily engaged in site preparation activities, such as excavating, grading and demolition of buildings.

Line 24 - Public Administration
Report all sales to organizations primarily engaged in activities of a governmental nature, that is, the enactment and judicial interpretation of laws and their pursuant regulations, and the administration of programs based on them.

Examples: federal, provincial/territorial, local, municipal and regional public administration; federal government's defense services, crown corporations, Courts of Law (federal, provincial, municipal), immigration services; the Royal Canadian Mounted Police, provincial and municipal police services; federal, provincial and municipal correctional services; provincial and municipal fire-fighting services; federal and provincial labour and employment services; federal and provincial regulatory services (i.e. occupational safety and health standards services safety, alcoholic beverage control boards); aboriginal public administration, etc.

Line 25 - Electric Power Generation Companies
Report all sales to companies primarily engaged in the generation of bulk electric power by hydro-electric, fossil fuel, nuclear or other processes. Sales to Electric Power Transmission and distribution companies should be reported in the ‘Other Commercial and Institutional Sales' category (line 26).

Line 26 – Other Commercial and Institutional Customers
Report on line 26 all sales (total litres sold) to companies not covered in lines 3 to 25 of the questionnaire.

The ‘Other Commercial and Institutional Customers' category comprises companies which are primarily engaged in the following activities:

Electric Power Transmission and Distribution
Natural Gas Distribution
Water, Sewage and Other Systems
Wholesale Trade (except fuel wholesalers)
Retail Trade (except gasoline stations)
Air Transport and Support Activities
Pipeline Transportation companies
Postal Services
Couriers and Messengers
Warehousing and Storage
Information and Cultural Industries (software publishers, radio and television broadcasting, wired telecommunications carriers)
Finance and Insurance (central banks, insurance carriers, pension funds)
Real Estate and Rental and Leasing (lessors of real estate, activities related to real estate, consumer goods rental)
Professional, Scientific and Technical Services (legal services, accounting, tax preparation, bookkeeping and payroll services)
Management of Companies and Enterprises
Administrative and Support, Waste Management and Remediation Services (employment services, business support services, waste collection)
Educational Services (examples: elementary and secondary schools, community colleges, universities)
Health Care and Social Assistance (examples: ambulatory health care services, hospitals, nursing and residential care facilities)
Arts, Entertainment and Recreation Industries (examples: performing arts companies, heritage institutions, amusement parks, skiing facilities, marinas and arcades)
Accommodation and Food Services (traveler accommodation, rooming and boarding houses, full-service restaurants)
Other Services (except Public Administration), i.e. repair and maintenance, religious organizations, funeral services.

Example: if your company sold diesel fuel to marinas, hospitals, universities and real estate companies, then total numbers of litres of diesel fuel sold to all these customers and report it on line 26.

Line 27 - Total Number of Litres Sold including Biofuels
Report the total number of litres of fuel, including all litres of biofuel blended with fuel, sold during the calendar year. Line 27 is the sum of lines 3 to 26.
Please note that the amount reported on line 27 must be equal to amount reported in line 2.

4. Section B: Biofuels

Motor gasoline

If you are blending ethanol or purchasing gasoline already blended with ethanol please report total number of litres of ethanol sold in lines 1a and/or line 2a. Do not report sales of ethanol not blended to gasoline.

Line 1a - Total Number of Litres of Ethanol Sold (Blended by yourself)
If you purchased motor gasoline that did not contain any ethanol, please report total number of litres of ethanol that you blended into the gasoline you sold

Line 1b: Please indicate source(s) of ethanol used; check all that apply
Check in the appropriate box to indicate the source of ethanol used. Check all that apply. If not wheat or corn, check ‘Other' and please specify the source in the box provided

Line 2a - Total Number of Litres of Ethanol Sold (Purchased Blended)
If you purchased motor gasoline already blended with ethanol, please report total number of litres of ethanol contained in the motor gasoline you sold.

Line 2b: Please indicate source(s) of ethanol used; check all that apply
Check in the appropriate box to indicate the source of ethanol used. Check all that apply.
If not wheat or corn, check ‘Other' and please specify the source in the box provided.

Diesel fuel oil and heating fuel oil

The following instructions relate to the biofuels you blended with the diesel and heating fuels you sold. Do not report sales of biodiesel not blended to diesel or heating fuel.

Line 1 - Total Number of Litres of Biodiesel Sold
If you are selling Diesel Fuel Oil or Heating Fuel Oil blended with biodiesel, please report the number of litres of biodiesel sold.

Line 2– Please Indicate Source(s) of Biodiesel Used Below. Check all that apply.

Please check all relevant circle boxes.

If the source of biodiesel is not in the list provided, please check ‘Other' and indicate the source in the box provided.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.

Statistics Canada will use information from this survey for statistical purposes.

Help Line: 1-800-972-9692

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Business activity
Reporting period information
Revenue
Expenses
Industry characteristics

Text begins

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business or organization, even if it is not exactly how you would describe this business or organization's main activity.

By selecting "Yes, this is the main activity." you indicate that the description is applicable, and it describes the main economic activity which typically generates the most revenue for this business or organization.

By selecting "No, this is secondary activity." you indicate that the description is applicable, but that there is a different economic activity which typically generates more revenue for this business or organization. You will be given a chance to describe this business or organization's main activity, and select an appropriate classification.

By selecting "No, this description is not applicable." you indicate that this description is not applicable as a main or a secondary activity of this business or organization. You will be given a chance to describe this business or organization's main activity, and provide an appropriate classification.

If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.

Reporting period information

Here are twelve common fiscal periods that fall within the targeted dates:

May 1, 2014 to April 30, 2015
June 1, 2014 to May 31, 2015
July 1, 2014 to June 30, 2015
August 1, 2014 to July 31, 2015
September 1, 2014 to August 31, 2015
October 1, 2014 to September 30, 2015
November 1, 2014 to October 31, 2015
December 1, 2014 to November 30, 2015
January 1, 2015 to December 31, 2015
February 1, 2015 to January 31, 2016
March 1, 2015 to February 28, 2016
April 1, 2015 to March 31, 2016

Here are other examples of fiscal periods that fall within the required dates:

September 18, 2014 to September 15, 2015 (e.g., floating year-end)
June 1, 2015 to December 31, 2015 (e.g., a newly opened business)

Revenue

Sales of goods and services (e.g., fees, admissions, services revenue)

Report net of returns and allowances.
Sales of products and services are defined as amounts derived from the sale of products and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm.
Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; intracompany sales in consolidated financial statements.

Rental and leasing

Include: Rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

Commissions

Include: Commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies – (Compensation could also be reported under this item (for example, compensation for collecting sales tax)).

Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include: Revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

Interest

Include: Investment revenue; Interest from foreign sources; Interest from Canadian bonds and debentures; Interest from Canadian mortgage loans; Interest from other Canadian sources.
Exclude: Equity income from investments in subsidiaries or affiliates.

Other revenue (please specify)

Include: Amounts not included in questions (1) to (7)

Total revenue

The sum of questions (1) to (8).

Expenses

Cost of goods sold

Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.

Include: Cost of raw materials and/or goods purchased for re-sale – net of discounts earned on purchases; Freight in and duty.

Employment costs and expenses

Salaries, wages and commissions

Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) before deductions for this reporting period.

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at question 3 - Subcontracts).

Employee benefits

Include contributions to: Health plans; Insurance plans; Employment insurance; Pension plans; Workers' compensation; Association dues; Contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans; Contributions to provincial and territorial health and education payroll taxes.

Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.

Include: Hired casual labour and outside contract workers; Custom work and contract work; Subcontract and outside labour; Hired labour.

Research and development fees

Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

Professional and business fees

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at question 21 - All other costs and expenses).

Utilities

Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.

Include: Diesel, wood, natural gas, oil and propane; Sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunications (report this amount at question 8 - Telephone, Internet and other telecommunication expenses); Vehicle fuel (report at question 21 - All other costs and expenses).

Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Diskettes and computer upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication expenses).

Telephone, Internet and other telecommunication

Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.

Business taxes, licenses and permits

Include: Property taxes paid directly and property transfer taxes; Vehicle license fees; Beverage taxes and business taxes; Trade license fees; Membership fees and professional license fees; Provincial capital tax.

Royalties, franchise fees and memberships

Include: Amounts paid to holders of patents, copyrights, performing rights and trademarks; Gross overriding royalty expenses and direct royalty costs; Resident and non-resident royalty expenses; Franchise fees.
Exclude: Crown royalties

Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

Rental and leasing

Include: Lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses; Motor vehicle rental and leasing expenses; Studio lighting and scaffolding; Machinery and equipment rental expenses; Storage expenses; Road and construction equipment rental; Fuel and other utility costs covered in your rental and leasing contracts.

Repair and maintenance

Include: Buildings and structures; Machinery and equipment; Security equipment; Vehicles; Costs related to materials, parts and external labour associated with these expenses; Janitorial and cleaning services and garbage removal.

Amortization and depreciation

Include: Direct cost depreciation of tangible assets and amortization of leasehold improvements; Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

Advertising, marketing, promotion, meals and entertainment

Include: Newspaper advertising and media expenses; Catalogues, presentations and displays; Tickets for theatre, concerts and sporting events for business promotion; Fundraising expenses; Meals, entertainment and hospitality purchases for clients.

Travel, meetings and conventions

Include: Travel expenses; Meeting and convention expenses, seminars; Passenger transportation (e.g., airfare, bus, train, etc.); Accommodations; Travel allowance and meals while travelling; Other travel expenses.

Financial services

Include: Explicit service charges for financial services; Credit and debit card commissions and charges; Collection expenses and transfer fees; Registrar and transfer agent fees; Security and exchange commission fees; Other financial service fees.
Exclude: Interest expenses (report at question 19 - Interest expense).

Interest expense

Report the cost of servicing your company's debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad Debt expense; Loan losses; Provisions for loan losses (minus Bad debt recoveries); Inventory adjustments

All other costs and expenses (including intracompany expenses)

Include:
Production costs; Pipeline operations, drilling, site restoration; Gross overriding royalty; Other producing property rentals; Well operating, fuel and equipment; Other lease rentals; Other direct costs; Equipment hire and operation; Log yard expense, forestry costs, logging road costs; Freight in and duty; Overhead expenses allocated to costs of sales; Other expenses; Cash over/short (negative expense); Reimbursement of parent company expense; Warranty expense; Recruiting expenses; General and administrative expenses; Interdivisional expenses; Interfund transfer (minus expense recoveries); Exploration and Development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses); Amounts not included in questions 1 to 20 above.

Total expenses

The sum of lines 1 to 21

Industry Characteristics

Total sales of goods and services

General interest periodicals: periodicals covering topics of general or special interest intended to appeal to a consumer audience. Examples include arts, culture, leisure and entertainment, home and lifestyles, women's, general interest, general business and news.
Include: shoppers, real estate guides, religious and other periodicals.

Business and trade periodicals: periodicals dealing with industries, occupations and professions and scholarly publications aimed at professional audiences interested in keeping up-to-date with news, research and developments in their profession or field of interest.
Include: business, farming, professional and scholarly periodicals as well as specialized advertising magazines that target institutional and target markets.

Custom publishing revenue: periodicals created by publishers, media companies or agencies exclusively for third parties that are not primarily in the periodical publishing industry.
Examples may include: in-flight or other periodicals designed to foster a direct relationship between a company or brand, and its customers.

Print and digital copies

a. Subscription: Copies of a periodical sold that a customer has paid to receive for a fixed period of time, generally a year or more.

If you sell subscriptions to 10 different publications that include both a print version and a digital version, and both versions are part of a package deal, then you should not classify the digital version as free. Therefore, please enter 20 as the answer to question 5a. Subscription(s), for an overall total of 20.

b. Newsstand or single copy: Copies of a periodical sold at newsstands or other retail outlets.

c. Other copies sold: Copies sold, other than through subscription or newsstand, such as back issues or one-off special interest publications.

d. Controlled or request circulation: Copies distributed free of charge on a regular basis to publisher-qualified individuals.

e. Free, complimentary or promotional copies: Copies distributed free of charge, generally to a non-qualified audience; for example, to advertisers or agencies who have purchased advertising in the periodical or for promotional or marketing purposes.

Include shoppers, real estate guides, religious and other periodicals.

Include business, farming, professional and scholarly periodicals as well as specialized advertising magazines that target institutional and target markets.

Channel of distribution

Subscription(s)

If you reported 20 for question 5 a. Subscription(s), to indicate 10 subscriptions to a print version, and 10 subscriptions to a digital version, please enter 50% for question 6 a. Subscription(s).

Free, complimentary or promotional copies

If you reported 10 in question 5 a. Subscription(s), and 10 in question 5 e. Free, complimentary or promotional copies, please enter 0% for question 6 a. Subscription(s), and 100% for question 6 e. Free, complimentary or promotional copies.

Monthly Oil and Other Liquid Petroleum Products Pipeline Survey

Background

In 2010, Statistics Canada launched the Integrated Business Statistics Program (IBSP) to provide a more efficient model for producing economic statistics. The main objective was to enhance the economic statistics program so that it remains as robust and flexible as possible while reducing the burden on business respondents.

The IBSP encompasses around 60 surveys covering four major sectors: manufacturing, wholesale and retail trade, services (including culture) and capital expenditures. By 2019/2020, the IBSP will include roughly 150 economic surveys covering all sectors of economic statistics.

The program changes ensure that Statistics Canada will continue to produce a consistent and coherent set of economic statistics. As well, data users and researchers can more easily combine economic data with information from other sources to undertake their analyses.

The IBSP uses a standardized approach for economic surveys conducted at Statistics Canada. This framework involves:

Using a common Business Register as the unique frame
Maximizing the use of administrative information to reduce business response burden
Using electronic questionnaires as the principal mode of collection
Harmonizing concepts and questionnaire content
Adopting common sampling, collection and processing methodologies

What are some of the more significant changes?

A new approach to sampling ensures businesses will only be asked those questions that are pertinent to their operations. This creates a win-win situation for Statistics Canada and respondents. Statistics Canada reduces the collection effort and has a greater likelihood of collecting the information it requires to produce official statistics relevant to Canadians. It also reduces the time needed by respondents to complete their business surveys.
Increased use of administrative data reduces business response burden. Administrative data files (such as corporate income tax files) have been used extensively as a direct substitute for a sub-set of sampled units and for imputation of non-response. In the transition to the IBSP model, imputation methods were adapted to take full advantage of the availability of administrative data. This resulted in additional response burden reductions across survey programs. The majority of sampled businesses are no longer required to provide data for revenue and expense information that is available from tax data. The IBSP questionnaires are designed to collect information that is not available from administrative data files, such as commodities produced and business practices.
A new coherent approach to developing provincial/territorial estimates uses existing information on Statistics Canada's business register to determine provincial/territorial shares of revenues, expenses and value added. This ensures a coherent and standardized approach that is consistent across all IBSP surveys. Previously, these data were collected directly from each respondent, contributing to response burden.
Electronic questionnaires are now the primary mode to collect data from business respondents. Businesses complete surveys using a secure online application. The result is a more efficient and higher quality collection process. In addition, the quality of survey statistics may improve because electronic questionnaires have built-in checks designed to limit reporting errors that can occur with paper-based questionnaires.
Increased coverage of the business population results in a more comprehensive set of business statistics. Beginning in reference year 2013, the population covered by the suite of annual economic survey programs increased to include all firms regardless of their size. In previous years, relatively small businesses (based on their sales) were not included in Statistics Canada's central business frame. However, with new self-coding technology, it became possible to classify all businesses operating in the Canadian economy onto the central business frame, regardless of the sales of the firm. As a result, with improved coverage of the population, the IBSP-based estimates better reflect the population of businesses operating in Canada.
Questionnaires have been updated to reflect the latest business terminology and accounting practices of Canadian businesses. In addition the questionnaires apply the latest standard classifications used by Statistics Canada, such as the North American Industry Classification System and the North American Product Classification System.

Does this impact the comparability of data through time?

The extent of the changes in the business statistics program introduced by the IBSP means that some series may no longer be consistent with estimates from previous periods. For example, the increase in the business population alone means that the estimates will tend to be higher than those previously published.

For some series, data changes will be small and comparisons with estimates to previous reference periods will be consistent. In other cases, the impacts can be significant, leading to breaks in the current estimates when compared to past estimates.

Recognizing the importance of data continuity, Statistics Canada will continue to use several assessment techniques in order to examine whether current estimates will be directly comparable to past estimates. Among the techniques that may be used include:

Evaluating survey estimates at all levels of detail (national, sub-national, NAICS)
Comparing estimates obtained from sub-annual surveys (where applicable)
Comparing tax information
Analysing the results for common respondents in 2012 and 2013
Comparing historical movements by respondent and by the industry in general.

In all cases, users are aware that breaks can exist and that any comparisons with previous data should be made at their own discretion.

Once the estimates for the current reference year are available, revisions will be made to the previous year’s data.

Who will use the new IBSP estimates?

Businesses use the estimates to better understand their performance within their given industry relative to the industry average.
Industry analysts and associations use the IBSP estimates to analyze the performance of given industries in the Canadian economy both nationally and regionally.
Federal departments and agencies, provincial ministries and authorities, the press, survey respondents, and the general public use estimates to assess trends in the Canadian economy.

The IBSP data are a main input in the Canadian System of Macroeconomic Accounts. They are first adjusted to macroeconomic accounting concepts and definitions and are then integrated into the macroeconomic accounting frameworks. This integration involves adjusting the data to adhere to the macroeconomic accounting identities as well as ensuring consistency through time. These data are the building blocks for Statistics Canada's benchmark measure of gross domestic product and a key input into the estimates used to determine equalization payments and the allocation of harmonized sales tax revenue.

Periodically, Statistics Canada undertakes large scale changes as part of its survey renewal process. The new IBSP data will be integrated into the Macroeconomic Accounts. Although the new data may lead to some changes/revisions to the national accounts, the System of National Accounts framework ensures that the national account estimates are robust and coherent.

Have any other survey releases taken place under the new IBSP schedule?

Yes. The first survey released under IBSP was the 2013 Survey of Aquaculture that was published in the Daily on November 14, 2014. Since then, several other annual and monthly surveys have been released.

Further Information

For a more detailed explanation of the changes, please consult the Integrated Business Statistics Program Overview on the Statistics Canada website.

More information on the technical aspects on sampling and estimation is available upon request.

For more information, contact Media Relations (613-951-4636); statcan.mediahotline-ligneinfomedias.statcan@statcan.gc.ca.

Ce document est aussi disponible en français.

Changes to the Monthly Oil and Other Liquid Petroleum Products Pipeline Survey

Updated content

Starting April 2016, Statistics Canada will roll out a redesigned survey related to pipeline transportation of oil and other liquid petroleum products industry in Canada. All companies engaged in transport of crude oil and derived products by pipeline system will be included in this redesigned survey.

The content changes include:

new data on the volume and destination of crude oil and other liquid petroleum products entering and exiting pipelines in Canada or the United States
new data on the consumption of liquid petroleum products by companies for their own use
Information on the number of crude oil products will be reduced while receipt and delivery transactions will be aggregated at the provincial level.

Data comparability and accessibility

As a result of the content changes for the survey, data on oil pipeline transport and statement previously found in CANSIM tables 133-0001, 133-0002, 133-0003, 133-0004 and 133-0005 will now be published in CANSIM table 133-0006. Direct comparisons of data between the new CANSIM table and the previously published tables may not be possible. However, the consolidated table will increase ease of access to survey results.

How can I obtain for more information on changes to the monthly oil and other liquid petroleum products pipeline survey?

This document highlights key changes to the survey and its impacts for end users. For more information, or to enquire about the concepts, methods or data quality of this survey, contact us (toll-free 1-800-263-1136; 514-283-8300; infostats@statcan.gc.ca) or Media Relations (613-951-4636; STATCAN.mediahotline-ligneinfomedias.STATCAN@statcan.gc.ca ).

This guide provides you with an overview of the 2016 Census of Population long-form questionnaire. It explains how to complete the questionnaire, why we ask the questions, and why your participation is important. Information about how to answer the questions is available at: www.census.gc.ca

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Complete your 2016 Census of Population questionnaire online at www.census.gc.ca or use the paper questionnaire.

To complete the questionnaire online:

go to www.census.gc.ca and follow the link to the online questionnaire
enter your secure access code and follow the step-by-step instructions.

To complete the questionnaire on paper:

print clearly using CAPITAL LETTERS
mark circles with an “X”.

Need help?

Visit www.census.gc.ca or call the Census Help Line at 1-855-700-2016, Monday to Friday from 8 a.m. to 8 p.m., or Saturday and Sunday from 8:30 a.m. to 4:30 p.m., if:

you need help completing your questionnaire or want information about the census
someone in your household would prefer to complete a separate questionnaire
you need more than one questionnaire for your household
you want a new questionnaire, or a questionnaire in French
you want a copy of the questions in a language other than English or French.

For TTY (a telecommunications device for people who are deaf) service, call 1-866-753-7083.

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What is the Census?

The census provides a statistical portrait of the country and its people. In Canada, it is mandatory for all residents to participate in the census.

Statistics Canada has reinstated the mandatory long- form census in time for the 2016 Census of Population.

To expedite this change, Statistics Canada is providing respondents with the paper questionnaire originally designed for the National Household Survey (NHS), as the 2016 Census long-form questionnaire.

The long-form census will collect information on the demographic, social and economic situation of people across Canada, and the dwellings they live in.

In 2016, a sample of 25% of Canadian households will receive a long-form questionnaire. The other households will receive a short-form questionnaire.

Why is the Census of population program important?

Information from the census will be used by governments, businesses, associations, community organizations and many others to make important decisions for your community, your province or territory, and the entire country.

What happens to the information you provide?

The information you provide will be kept confidential, in accordance with the Statistics Act. Your information may be used by Statistics Canada in support of our other surveys or for analysis. No one outside of Statistics Canada can have access to information that identifies individuals.

Your role

The information you provide will help ensure that the 2016 Census accurately reflects Canada’s changing society. Your responses will ensure that your community has the information it needs for planning services such as child care, schooling, family services, housing, and skills training for employment.

Your participation is important. Please complete your questionnaire today

Why we ask the short-form questions

Step A – We need your telephone number to contact you in case there is information missing on your questionnaire. An email address provides an alternative method of communication with your household. We need your address, as well as your mailing address, to ensure that all dwellings are counted.

Steps B and C – These steps help you decide who should be included and who should not be included on your questionnaire. They help us ensure everyone we need to count is counted, and that no one is counted twice.

Step D – This step tells us if someone in your household operates a farm. It also ensures that we count all farms for the Census of Agriculture.

Step E – The spaces provided in Question 1 at the top of page 4 allow you to copy the names from step B.

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The information you provide throughout the questionnaire should reflect each person’s situation on May 10, 2016, unless the questions specify otherwise. This reference date ensures that the information collected in the questionnaire provides an accurate snapshot of Canada’s society at this point in time in our history.

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Basic population information

Questions 2 to 6 provide information about the living arrangements of people in Canada, the family size, the number of children living with one parent or two parents, and the number of people who live alone. This information is used for planning social programs, such as Old Age Security and the Canada child tax benefit. It is also used by communities to plan a variety of services such as daycare centres, schools, police, fire protection and residences for senior citizens.

Questions 7 to 9 are used to provide a profile of the linguistic diversity of Canada’s population. This information is used to estimate the need for services in English and French, and to better understand the current status and the evolution of Canada’s various language groups.

Access to personal Census information 92 years after the Census

Question 10 provides each person with the opportunity to make an informed decision about what happens to his or her personal short-form information in 92 years. Consenting to the release of this information in 92 years will help future generations better understand the Canada of today, and will benefit historical, academic and genealogical research.

Why we ask the long-form questions

Some households have been selected to answer the Census of Population long-form questionnaire.

Complementing the data collected by the short-form questionnaire, the long-form questionnaire is designed to provide information about people in Canada based on their demographic, social and economic characteristics. This information is important for your community and is vital for planning services such as child care, schooling, family services, and skills training for employment.

Activities of daily living

Question 11 provides information on the number of people in Canada who have difficulties with their daily activities, and whose activities are reduced because of a long-term physical, mental or other health condition. This information is used to identify people who are likely to have a disability. Statistics Canada may then follow up with a more detailed survey.

Sociocultural information

Question 12 provides information on the diversity of Canada’s population, and tells us about movements of people within Canada and from other countries to Canada.

Question 13 provides the citizenship status of Canada’s population. The information is used to plan citizenship classes and programs.

Questions 14 and 15 provide information about immigrants and non-permanent residents in Canada, and the year people immigrated. This information is used to compare the situation of immigrants over time, to evaluate immigration and employment policies and programs, and to plan education, health and other services.

Question 16 is used to provide a profile of the linguistic diversity of Canada’s population. This information is used to better understand the current status and the evolution of Canada’s various language groups.

Question 17 provides information about ethnic and cultural diversity in Canada. This information is used by associations, agencies and researchers for activities such as health promotion, communications and marketing.

Questions 18, 20 and 21 provide information used by governments, including Aboriginal governments and organizations, to develop programs and services for Aboriginal peoples.

Question 19 tells us about the visible minority population in Canada. This information is required for programs under the Employment Equity Act, which promote equal opportunity for everyone.

Mobility

Questions 22 and 23 tell us where residents of Canada are moving to and where they are moving from. This information is used to look at the characteristics of people who move, and to help identify the needs for housing, education, transportation and social services.

Place of birth of parents

Question 24 is used to assess the social and economic conditions of second-generation Canadians, and helps us understand Canada’s immigration history.

Education

Questions 25 to 29 provide information on the education, training and recent school attendance of residents of Canada. Governments use this information to develop training and other programs to meet the changing needs of our workforce and of specific groups such as immigrants, Aboriginal peoples, and youth.

Labour market activities

Questions 30 to 41 and 45 to 47 provide information on Canada’s workforce, including the industries and occupations in which people work, as well as the language(s) used at work. Employment information is used to assess the economic conditions of communities and specific populations, such as Aboriginal peoples and immigrants. Industry and occupation information is used to forecast job opportunities.

Questions 42 to 44 tell us where people work and how they get to work. This information is used to assess commuting patterns, public transit needs and energy use.

Commuting information also helps to identify locations for new hospitals, schools, daycare and recreational facilities, and the need for roads and transit services.

Questions 48 and 49 provide information on expenses related to child care and support payments. Along with the information on income obtained from personal income tax and benefit records, these questions help provide more precise measures of disposable income.

Step F: Housing

Questions F1 to F10 provide information to develop housing communities and projects.

Information on the number of rooms and bedrooms in homes and on housing costs is used to assess the economic situation of families. Governments use this information to measure levels of crowding within households and to develop housing programs.

Information on the age of dwellings and the need for repairs is used by municipalities to develop neighbourhood improvement programs.

Step G: Access to personal NHS information 92 years after the NHS

Question G1 provides each person with the opportunity to make an informed decision about what happens to his or her personal long-form information in 92 years. Consenting to the release of this information in 92 years will help future generations better understand the Canada of today, and will benefit historical, academic and genealogical research.

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Your participation is important. Please complete your questionnaire today.

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2016 Census of Population Long-form Guide

About this guide

This guide contains instructions and examples to help you complete your 2016 Census long-form paper questionnaire as accurately as possible. Also included are reasons why the questions are asked and how the information you provide is used.

What is the census?

The census provides a statistical portrait of the country and its people. In Canada, it is mandatory for all residents to participate in the census.

Statistics Canada has reinstated the mandatory long-form census in time for the 2016 Census of Population.

The long-form census will collect information on the demographic, social and economic situation of people across Canada, and the dwellings they live in.

In 2016, a sample of 25% of Canadian households will receive a long-form questionnaire. The other households will receive a short-form questionnaire.

Why is the Census of Population Program important?

If you need help

For general questions regarding the census, visit www.census.gc.ca.

Starting May 2, 2016, you can call the Census Help Line at 1-855-700-2016, Monday to Friday from 8 a.m. to 8 p.m., or Saturday and Sunday from 8:30 a.m. to 4:30 p.m. if:

you need help completing your questionnaire or want information about the census
you need a new secure access code to complete your questionnaire online
you need more than one questionnaire because there are more people in your household than there is space for on the questionnaire
you need a new questionnaire because the original is lost or damaged
you want a copy of the questionnaire in French
you want a copy of the questions in a language other than English or French
someone in your household would prefer to complete a separate questionnaire.

To assist respondents whose first language is neither English nor French, the long-form census questions have been translated into 22 other languages, including 11 Aboriginal languages. Starting May 2, 2016, respondents can call the Census Help Line at 1-855-700-2016 to obtain a copy of the census questions in any of these 22 languages, or to obtain the long-form census questions in large print, braille or audio format.

For TTY (a telecommunications device for people who are deaf) service, call 1-866-753-7083.

The law protects what you tell us

By law, Statistics Canada must protect the confidentiality of the personal information you provide on your census questionnaire. All Statistics Canada employees could face fines or imprisonment if they contravene the confidentiality provisions of the Statistics Act.

Census results are only released in formats that do not identify individuals (e.g., aggregate data tables, graphs, analyses, etc.). No information that could identify you or a member of your household is ever released. The one exception is if you agree to question 10 and/or step G1, your personal census information will be provided to Library and Archives Canada after 92 years. For more information, please refer to question 10 and step G.

Does Statistics Canada use census information to conduct other surveys?

From time to time, Statistics Canada may use the census results to select households or individuals to participate in other important surveys. This is done only after it can be demonstrated that the census is the most cost-efficient and effective means to select the required sample. These uses are strictly for statistical purposes and no one outside of Statistics Canada can have access to any identifiable information.

To complete your long-form census questionnaire online

Visit the census website at www.census.gc.ca.

Enter the secure access code located on the front page of the printed long-form questionnaire.

When you click the Start questionnaire button on the census website, a test will be done automatically to verify that your computer and browser meet the minimum requirements. If they are not met, you will be provided with instructions on how to upgrade or modify your browser.

What happens to the information you provide?

Your role

Starting off – step by step

Step A

Step A1: What is your telephone number?

Enter your telephone number, including area code, in the spaces provided.

We need your telephone number to contact you in case there is information missing on your questionnaire.

Step A2: What email address could we use to contact your household, if applicable?

Enter an email address we could use to contact your household.

If you do not have an email address, continue with the next question.

An email address provides an alternative method of communication with your household.

Step A3: What is the address of this dwelling?

Complete your address only if no printed address is provided on the cover page of the questionnaire or if the address where you lived on May 10, 2016, was different than the one printed on the front cover page.

If your address contains information for mail delivery such as a Post Office Box (PO Box), Rural Route, General Delivery or Lot and Concession, please enter this type of address in step A4.

We need your address to ensure that all dwellings are counted.

Step A4: What is the mailing address of this dwelling, if different from above?

Enter a mailing address only if you have one that is different from your civic or physical address reported in step A3. Include all parts of the mailing address that are different from the address in step A3.

A mailing address is an address used by Canada Post Corporation to deliver mail. Some Canadian households have a mailing address that is different from their civic or physical address. Examples of these types of addresses are Post Office Boxes (PO Boxes), Rural Routes and General Delivery. Some addresses also include supplementary information for mail delivery, such as Lot and Concession.

A mailing address provides a method of communication by mail with the respondent.

Step B

The questions in step B help you decide who should be included and who should not be included on your questionnaire. They help us ensure that we have counted everyone we need to count, and that no one is counted twice.

Step B1: Including yourself, how many persons usually live at this address on May 10, 2016?

Include:

all persons who have their main residence at this address, even if they are temporarily away on May 10, 2016
Canadian citizens
landed immigrants (permanent residents)
persons from another country who have a work or study permit and family members living here with them
persons asking for refugee status (refugee claimants)and family members living here with them
sons and daughters who live elsewhere while studying but return to live at this address during the year (for example, on weekends, during semester breaks, or after their studies are completed)
children in joint custody who live here most of the time (more than 50% of the time). Children who spend equal time with each parent should be included at the address where they stayed on the night ofthe night of May 9 to May 10, 2016
spouses or common-law partners temporarily away who stay elsewhere while working or studying, should be listed at the main residence of their family, if they return periodically.
persons who have been in an institution (for example, in a home for the aged, a hospital, a prison, a rehabilitation centre, etc.) for less than six months (admitted after November 10, 2015)
babies born before May 10, 2016
persons deceased on or after May 10, 2016
persons who stayed overnight at this address between May 9 and May 10, 2016, and have no usual place of residence elsewhere in Canada
any other person who stayed overnight at this address between May 9 and May 10, 2016, including room-mates, lodgers, employees, etc. and have no usual place of residence elsewhere in Canada.

Exclude:

babies born on or after May 10, 2016
persons deceased before May 10, 2016
persons who moved out before May 10, 2016 (they must complete a questionnaire at their new address)
persons who have been in an institution (for example, in a home for the aged, a hospital, a prison, a rehabilitation centre, etc.) for six months or more (admitted on or before November 10, 2015).

Note:
The following persons must not be enumerated in the census, but they should nevertheless complete steps A and B of their questionnaire:

residents of another country who are visiting, on vacation or on a business trip in Canada
government representatives of another country who are assigned to an embassy, a consulate, a high commission, or any other diplomatic or military mission, as well as family members living here with them.

Step B2: Including yourself, list all persons who usually live here on May 10, 2016.

Important: Begin the list with an adult followed, if applicable, by that person’s spouse or common-law partner and by their children. Continue with all other persons who usually live at this address.

It is important to enter the family name(s) and given name(s) of all members of your household, to ensure that each person is enumerated.

If two people have the same names (family name and given name), make sure to distinguish between these two persons by adding the middle name (if applicable) or another identifier, such as “father” or “son”.

Step C

The questions in step C help you identify who should be included and who should not be included on your questionnaire. They help us ensure that we have counted everyone we need to count and that no one is counted twice.

Step C: Did you leave anyone out of step B because you were not sure the person should be listed?

Mark “No” if, in the previous step (step B), you listed all persons who have their main residence at this address on May 10, 2016.

If you are unsure of whether someone not already listed should be included, mark "Yes" and enter their name, their relationship with you and the reason why you are unsure whether to include them in the box provided.

Do not include anyone you have already listed in step B.

Make sure that each person is listed only once on this questionnaire.

Step D

The questions in step D tell us if someone in your household operates a farm. They also ensure that we count all farms for the Census of Agriculture.

Step D1: Is anyone listed in step B a farm operator who produces at least one agricultural product intended for sale?

If anyone listed in step B is a farm operator who produces at least one agricultural product intended for sale, mark “Yes”.

If none of the people listed in step B is a farm operator, mark “No” and go to step E.

Step D2: Does this farm operator make the day-to-day management decisions related to the farm?

Mark “Yes” or “No” to indicate whether the farm operator listed in step B makes the day-to-day management decisions related to the farm.

Step E

Copy the names in step B to question 1, on the top of page 4 of the questionnaire. Keep the same order.

If more than five persons live here, you will need an extra questionnaire; call 1-855-700-2016.

The Census questions

Basic population information (Questions 1 to 6)

Question 1 asks that you copy the name of each person in the household in the same order as provided in step B; and to answer the questions for each person listed. This ensures that we have counted everyone we need to count, and that no one is counted twice.

Question 1 – Name

Copy the names listed in step B to question 1 at the top of page 4. The names must be written in the same order as they are in step B, using capital letters.

The following questions refer to each person’s situation on May 10, 2016, unless otherwise specified.

Question 2 – What is this person’s sex?

Mark either “Male” or “Female” to indicate the sex of each person.

Question 3 – What are this person’s date of birth and age?

In each of the fields provided, write in the day, month and year of birth and the age for each person.

If the exact date is not known, enter a best estimate. For children under the age of 1, enter 0.

Question 4 – What is this person’s marital status?

Mark the response that indicates the person’s current legal marital status. Legal marital status does not take into account the person’s common-law status. Common-law status is asked in question 5.

Question 5 – Is this person living with a common-law partner?

Mark “Yes” or “No” to indicate whether this person is living with a common-law partner.

Question 6 – What is the relationship of this person to Person 1?

Mark the response that indicates the person's relationship to the reference person (Person 1).

If none of the responses in the list applies, then specify a response under "Other relationship - specify". For example:

brother-in-law or sister-in-law
nephew or niece
grandfather or grandmother
room-mate's son or daughter
lodger's husband or wife
employee
etc.

Adopted children should be considered sons and daughters.

Language (Questions 7 to 9)

Question 7 – Can this person speak English or French well enough to conduct a conversation?

Mark “English only” or “French only”, or “Both English and French”, only if the person can carry on a conversation of some length on various topics in one or both of these languages.

For people who are deaf or for people who have a speech disability, report knowledge of English, French, both, or neither, by marking the appropriate option.

Question 8 a) What language does this person speak most often at home?

Report the language spoken most often at home. Report more than one language only if all languages are spoken equally often.

For a child who has not yet learned to speak, report the language spoken most often to the child at home.

For a person who lives alone, report the language in which he or she feels most comfortable.

For people who are deaf or for people who have a speech disability, report knowledge of English or French as applicable, by marking the appropriate option. Other languages, including sign language, should be entered in the box labeled “Other language - specify”.

When reporting other languages, be specific. For example, people who report Chinese should instead report the specific Chinese language: Cantonese, Mandarin, Cheochow, Fukien, Hakka, Shanghainese, Taiwanese, etc.

Question 8 b) Does this person speak any other languages on a regular basis at home?

Report any other language(s) that the person speaks at home on a regular basis, but not as often as the main language(s) reported in question 8 a).

Question 9 – What is the language that this person first learned at home in childhood and still understands?

For a person who learned two or more languages at the same time in early childhood, report the language this person spoke most often at home before starting school.

Report two or more languages only if those languages were used equally often and are still understood by this person.

For a child who has not yet learned to speak, report the language spoken most often to this child at home.

Access to personal Census information 92 years after the Census (Question 10)

This question is for all persons listed on the questionnaire. If you are answering on behalf of other people, please consult each person.

Note: question 10 applies to the paper questionnaire only, as this question does not appear in the electronic version of the long-form questionnaire.

Question 10 – Does this person agree to make his or her 2016 Census information available in 2108 (92 years after the census)?

This question is for all persons listed on the questionnaire.

If you are answering on behalf of other people, please consult each person. If a person’s view is not known, leave this question blank for that person.

For a child, only answer this question if agreement is given by his or her parent or legal guardian. If not known, leave this question blank for that person.

For a person legally unable to make a choice, a legal guardian can answer on his or her behalf. If not known, leave this question blank for that person.

Activities of daily living (Question 11)

Question 11 a) Does this person have any difficulty seeing (even when wearing glasses or contact lenses)?

If you use glasses or contact lenses, please answer this question based on your ability to see when using these aids.

Only difficulties or long-term conditions that have lasted or are expected to last for six months or more should be considered.

Question 11 b) Does this person have any difficulty hearing (even when using a hearing aid)?

If you use a hearing aid or a cochlear implant, please answer this question based on your ability to hear when using these aids.

Only difficulties or long-term conditions that have lasted or are expected to last for six months or more should be considered.

Question 11 c) Does this person have any difficulty walking, using stairs, using his/her hands or fingers or doing other physical activities?

Only difficulties or long-term conditions that have lasted or are expected to last for six months or more should be considered.

Question 11 d) Does this person have any difficulty learning, remembering or concentrating?

Only difficulties or long-term conditions that have lasted or are expected to last for six months or more should be considered.

Question 11 e) Does this person have any emotional, psychological or mental health conditions (e.g., anxiety, depression, bipolar disorder, substance abuse, anorexia, etc.)?

Only difficulties or long-term conditions that have lasted or are expected to last for six months or more should be considered.

Question 11 f) Does this person have any other health problem or long-term condition that has lasted or is expected to last for six months or more?

Exclude: any health problems previously reported in questions 11 a) to 11 e).

Sociocultural information (Questions 12 to 21)

Question 12 provides information on the diversity of Canada’s population, and tells us about movements of people within Canada and from other countries to Canada.

Question 13 provides the citizenship status of Canada’s population. The information is used to plan citizenship classes and programs.

Questions 18, 20 and 21 provide information used by governments, including Aboriginal governments and organizations, to develop programs and services for Aboriginal peoples.

Question 19 tells us about the visible minority population in Canada. This information is required for programs under the Employment Equity Act, which promote equal opportunity for everyone.

Question 12 – Where was this person born?

For persons who were born in Canada, please mark the province or territory of birth.

For persons who were born outside Canada, please report the country of birth according to present boundaries. For example, persons born in the former U.S.S.R. should report the specific country or republic that is now a nation state - Ukraine, Latvia, Russia, etc.

For persons who are not sure of the country because its boundaries have changed since the time of birth, please report the name of the nearest city, state or province.

For adopted persons, if place of birth is unknown, please report the place of birth of their adoptive parents.

Question 13 – Of what country is this person a citizen?

For persons born in Canada, unless - at the time of their birth - one or both parents were government representatives of another country (for example, in diplomatic service) and neither parent was a Canadian citizen or a landed immigrant:

mark “Canada, by birth”.

For persons born outside Canada, if at the time of their birth, one or both parents were Canadian citizens:

mark “Canada, by birth”.

For persons who have applied for, and have been granted, Canadian citizenship (i.e., persons who have been issued a Canadian citizenship certificate):

mark “Canada, by naturalization”.

For persons who were born outside Canada and have not become Canadian citizens:

report under “Other country - specify” the name of the other country for which they hold citizenship.

For persons who are dual citizens of Canada and another country, do not report “dual citizenship”:

mark either “Canada, by birth” or “Canada, by naturalization”, and report the name of the other country.

Question 14 – Is this person now, or has this person ever been, a landed immigrant?

For persons who are Canadian citizens by birth, foreign students, foreign workers, or refugee claimants:

mark “No”.

For persons who are Canadian citizens by naturalization or are permanent residents under the Immigration Act (permanent residents have been granted the right to live permanently in Canada by Canadian immigration authorities but have not yet obtained Canadian citizenship):

mark “Yes”.

Question 15 – In what year did this person first become a landed immigrant?

For persons who obtained their landed immigrant (permanent resident) status while living in Canada:

report the year landed immigrant (permanent resident) status was obtained.

For persons who immigrated to Canada more than once:

report the year when landed immigrant status was first obtained.

Question 16 – What language(s), other than English or French, can this person speak well enough to conduct a conversation?

Report only those languages in which the person can carry on a conversation of some length on various topics.

For people who are deaf or for people who have a speech disability, report knowledge of other languages, including sign language.

Question 17 – What were the ethnic or cultural origins of this person’s ancestors?

This question refers to the ethnic or cultural origin or origins of a person’s ancestors. Other than Aboriginal persons, most people can trace their origins to their ancestors who first came to this continent. Ancestry should not be confused with citizenship or nationality.

For all persons, report the specific ethnic or cultural group or groups to which their ancestors belonged, not the language they spoke.

For persons of East Indian or South Asian origins, report a specific origin or origins. Do not report “Indian”. For example, report “East Indian from India”, “East Indian from Guyana”, or indicate the specific group, such as “Punjabi” or “Tamil”.

For persons with Aboriginal ancestors, report a specific origin or origins. For example, report “Cree”, “Mi’kmaq”, “Ojibway”, “Métis”, or “North American Indian”. Do not report “Indian”.

Question 18 – Is this person an Aboriginal person, that is, First Nations (North American Indian), Métis or Inuk (Inuit)?

Answer this question regardless of whether or not this person is an Aboriginal person of North America.

Mark “Yes, First Nations (North American Indian)”, or “Yes, Métis”, or “Yes, Inuk (Inuit)” for persons who meet the following two conditions:

they have ancestors who resided in North America prior to European contact

they identify with one of the three Aboriginal groups listed on the questionnaire: First Nations (North American Indian), Métis, or Inuit.

Mark “No, not an Aboriginal person” for those who:

consider themselves to be East Indian or Asian Indian

have ethnic roots on the subcontinent of India
refer to themselves as Métis in the context of mixed ancestry, but who do not have North American Aboriginal ancestry - for example, those from Africa, the Caribbean and South America.

Question 19 – Population group

Mark or specify more than one answer, if applicable, from the list provided.

Population group should not be confused with citizenship or nationality. Examples of population groups include White, South Asian, Chinese, Black, Filipino, Latin American, Arab, Southeast Asian, West Asian, Korean and Japanese.

Included in the South Asian population group are East Indian, Pakistani, Sri Lankan, etc.

Included in the Southeast Asian population group are Vietnamese, Cambodian, Laotian, Thai, etc.

Included in the West Asian population group are Iranian, Afghan, etc.

For persons who belong to more than one population group:

mark all categories that apply

do not report “bi-racial” or “mixed” in the “Other - specify” box provided.

Question 20 – Is this person a Status Indian (Registered or Treaty Indian as defined by the Indian Act of Canada)?

Mark “Yes, Status Indian (Registered or Treaty)” for persons who:

are Registered Indians under the Indian Act

are Treaty Indians, only if they are Registered Indians under the Indian Act
have become registered since June 1985, when Bill C-31 changed the Indian Act.

All other persons should mark “No”, including persons who may be entitled to register under provisions of the Indian Act, but for some reason have not.

Question 21 – Is this person a member of a First Nation/Indian band?

A First Nation/Indian band is a group of people for whom lands have been set apart and/or money is held by the Crown.

A member of a First Nation/Indian band is an individual who is recognized as being a member of a First Nation/Indian band, as defined by either the band itself or the Indian Act.

Individuals should report their First Nation/Indian band affiliation rather than their tribal affiliation - for example, “Chemawawin Cree Nation” instead of “Cree”.

Mobility (Questions 22 and 23)

Question 22 – Where did this person live 1 year ago, that is, on May 10, 2015?

Mark “Lived at the same address as now”:

if the address has not changed since May 10, 2015

if the address has changed due to a boundary change or a name change of the municipality, Indian reserve or township.

Mark “Lived at a different address in the same city, town, village, township, municipality or Indian reserve”:

if the person lived at a different address in the same city, town, village, township, municipality or Indian reserve on May 10, 2015.

Mark “Lived in a different city, town, village, township, municipality or Indian reserve in Canada”:

if the person lived in a different city, town, village, township, municipality or Indian reserve in Canada on May 10, 2015.

Enter the name of the city, town, village, township, municipality or Indian reserve, the name of the province or territory, and the postal code.

Note: Enter the name of the city or town, rather than the metropolitan area of which it is a part.

Mark “Lived outside Canada”:

if the person lived outside Canada on May 10, 2015.

Enter the name of the country according to its current boundaries.

Question 23 – Where did this person live 5 years ago, that is, on May 10, 2011?

Mark “Lived at the same address as now”:

if the address has not changed since May 10, 2011
if the address has changed due to a boundary change or a name change of the municipality, Indian reserve or township.

Mark “Lived at a different address in the same city, town, village, township, municipality or Indian reserve”:

if the person lived at a different address in the same city, town, village, township, municipality or Indian reserve on May 10, 2011.

Mark “Lived in a different city, town, village, township, municipality or Indian reserve in Canada”:

if the person lived in a different city, town, village, township, municipality or Indian reserve in Canada on May 10, 2011.

Enter the name of the city, town, village, township, municipality or Indian reserve, the name of the province or territory, and the postal code.

Note: Enter the name of the city or town, rather than the metropolitan area of which it is a part.

Mark “Lived outside Canada”:

if the person lived outside Canada on May 10, 2011.

Enter the name of the country according to its current boundaries.

Place of birth of parents (Question 24)

Question 24 is used to assess the social and economic conditions of second-generation Canadians, and helps us understand Canada’s immigration history.

Question 24 – Where was each of this person’s parents born?

For parents who were born in Canada, please mark “Born in Canada”.

For parents who were born outside Canada, please report the country of birth according to present boundaries. For example, for parents born in the former U.S.S.R., please report the specific country or republic that is now a nation state―Ukraine, Latvia, Russia, etc.

For persons who are not sure of the country because its boundaries have changed since the time of their parents’ birth, please report the name of the nearest city, state or province.

For adopted persons, if place of birth of parents is unknown, please report the place of birth of their adoptive parents.

For persons of same-sex parents, please report the place of birth of one parent in question 24 a) and that of the other parent in question 24 b).

Answer questions 25 to 49 for each person aged 15 years and over (born before May 10, 2001).

Education (Questions 25 to 29)

Question 25 – Has this person completed a high school (secondary school) diploma or equivalent?

Answer this question for each person aged 15 years and over.

Mark “Yes, high school diploma”:

if this person graduated from high school, even if the person graduated from a high school outside of Canada.

Mark “Yes, high school equivalency certificate”:

if this person has a General Educational Development (GED) certificate or Adult Basic Education (ABE) certificate

if this person has enough credits for the equivalent of high school graduation in the province or territory in which he or she now lives, even if that person obtained his or her education outside of Canada.

Exclude:

DEP/DVS (diplôme d’études professionnelles/diploma of vocational studies) from Quebec. This diploma should be reported in question 26 a) in the “Yes, other trades certificate or diploma” category, even if the person received this diploma from a high school.

Question 26 a) – Has this person completed a Registered Apprenticeship or other trades certificate or diploma?

Answer this question for each person aged 15 years and over.

Include:

trades certificates and diplomas, even if they were obtained from a college, CEGEP, or other non-university institution. These trades certificates or diplomas should not be reported again in question 26 b)
DEP/DVS (diplôme d’études professionnelles/diploma of vocational studies) from Quebec. Persons with this diploma should report it in question 26 a) in the “Yes, other trades certificate or diploma” category, even if they received this diploma from a high school
certificates, diplomas or degrees obtained outside of Canada: report these in the category equivalent to that of the system of the province or territory in which the person currently lives.

Exclude:

training certificates from an employer, unless they are apprenticeship or trades certificates recognized by the federal, provincial or territorial government.

Certificate of Qualification/Journeyperson’s designation

A certified Journeyperson is a person who has received a “Certificate of Qualification” from a regulatory authority such as a provincial or territorial government, has successfully completed an examination and has met a standard of achievement with respect to a trade such as carpenter or electrician. A Journeyperson can train and mentor a registered apprentice.
Mark “Yes, Certificate of Apprenticeship or Certificate of Qualification (Journeyperson’s designation)”:
if the person received a certificate from a certified registered apprenticeship program
if the person received a Certificate of Qualification (for example, Journeyperson’s designation, Red Seal endorsement) with respect to a trade, regardless of whether or not he or she completed a registered apprenticeship program.
Mark “Yes, other trades certificate or diploma”:
if the person received a certificate or diploma through in-school training in trade-level vocational or pre-vocational programs given at community colleges, institutes of technology, and similar institutions
if the person received a DEP/DVS (diplôme d’études professionnelles/diploma of vocational studies) from Quebec. Persons with this diploma should report it in this category, even if they received this diploma from a secondary high school.

Question 26 b) – Has this person completed a college , CEGEP or other non-university certificate or diploma?

Answer this question for each person aged 15 years and over.

Include:

only completed college, CEGEP, or other non-university qualifications obtained from educational institutions accredited by a province, territory or their international equivalents
certificates or diplomas from a community college (both university transfer and semi-professional career programs)
certificates or diplomas from a CEGEP (both general and technical)
In Quebec, diplomas for the general CEGEP program should be reported under the category “Yes, certificate or diploma from a program of 1 year to 2 years.”
In Quebec, diplomas for the technical CEGEP program should be reported under the category “Yes, certificate or diploma from a program of more than 2 years.”
certificates or diplomas from an institute of technology, police college or any other post-secondary institution other than a trade school or a university
college or other non-university qualifications obtained outside of Canada: report these in the category equivalent to that of the system of the province or territory in which the person currently lives.

Exclude:

trades certificates or diplomas, even if they were obtained from a college, CEGEP, or other non-university institution. Report this type of qualification in question 26 a)
the in-class portion of a registered apprenticeship program
training certificates from an employer, unless they correspond to courses offered by a recognized educational institution.

Program length

Mark the regular program length for any college, CEGEP, or other non-university certificates or diplomas completed, and not the time it actually took to complete the program.
For persons who received their certificate or diploma from correspondence courses, online courses, or through part-time classes, mark the regular length of the program, and not the time it actually took to complete the program.

University degrees granted from a college

For persons who received:

a university certificate, diploma or degree from a university college:
- mark the appropriate university category in question 26 c).
a bachelor’s degree or an applied degree from a degree-granting college:
- mark “Yes, bachelor’s degree (e.g., B.A., B.A.(Hons.), B.Sc., B.Ed., LL.B.)” in question 26 c).

Teacher qualifications

For persons with a teaching certificate from a non-university teacher’s college:
- include all college or other postsecondary certificates from institutions other than universities, whether or not a high school diploma was required for entrance.
For persons with a teaching certificate from a university faculty of education or an institution that was associated with an accredited university:
- report this in question 26 c), as a university certificate, diploma or degree (see instructions for “Teacher qualifications” in question 26 c)).

Question 26 c) – Has this person completed a university certificate, diploma or degree?

Answer this question for each person aged 15 years and over.

Include:

all university certificates, diplomas or degrees that a person completed
university qualifications granted by university colleges and bachelor’s degrees, or applied degrees from degree-granting colleges
only university qualifications obtained from educational institutions accredited by a province, territory or their international equivalents
university qualifications obtained outside of Canada. Report these in the category equivalent to that of the system of the province or territory in which the person now lives.

University certificates or diplomas, either below or abovethe bachelor level

University certificates or diplomas, either below or above the bachelor level, are awarded for non-degree programs of study completed through a university. They are often connected with professional associations in fields such as accounting, banking, insurance or public administration.

Include:

only completed certificates or diplomas.

Exclude:

degrees in progress or incomplete degrees
bachelor’s degrees or applied degrees from degree-granting colleges. Report these qualifications in “Yes, bachelor’s degree (e.g., B.A., B.A.(Hons.), B.Sc., B.Ed., LL.B.)”
bachelor’s degrees granted outside of Canada. Report these qualifications in “Yes, bachelor’s degree (e.g., B.A., B.A.(Hons.), B.Sc., B.Ed., LL.B.)”
university transfer programs or non-university professional designations

Mark “Yes, university certificate or diploma below bachelor level”if a bachelor’s degree is not required to enroll in the program.

Mark “Yes, university certificate or diploma above bachelor level” if a bachelor’s degree is required to enroll in the program.

Teacher qualifications

If the person earned his or her teaching qualifications at an accredited university’s faculty of education:
- Mark “Yes, bachelor’s degree (e.g., B.A., B.A.(Hons.), B.Sc., B.Ed., LL.B.)”.
If the person has a non-degree teaching certificate awarded by a provincial or territorial department of education for a program at an approved institution associated with a university, and where a bachelor’s degree was not required to enroll in the program:
- Mark “Yes, university certificate or diploma below bachelor level”.

Question 27) – What was the major field of study of the highest certificate, diploma or degree that this person completed?

Answer this question for each person aged 15 years and over.

Report the field of study corresponding to the person’s highest certificate, diploma, or degree received, though it may not correspond to his or her current occupation.
Please be specific. Wherever possible, enter the sub-category of specialization within a broad area of training, especially for graduate studies or other advanced training.

How to determine highest certificate, diploma or degree

“Highest certificate, diploma or degree” completed is generally related to the amount of time spent in-class.
For persons with a postsecondary certificate, diploma, or degree, a university education is considered to be a higher level of schooling than a college education, while a college education is considered to be a higher level of education than the trades.
Although some trades requirements may take as long or longer to complete than a given college or university program, the majority of time is spent in on-the-job paid training and less time is spent in the classroom.

More than one certificate, diploma or degree

Report the field of study corresponding to the person’s highest certificate, diploma, or degree received, though it may not correspond to his or her current occupation.
If the person earned more than one certificate, diploma or degree, at the same level (for example, two college certificates of equal length or two bachelor’s degrees):
- enter the field of study for the certificate most recently obtained.

Specialized in more than one field of study

If the person specialized in more than one field of study while earning his or her highest certificate, diploma or degree:
enter the field in which the greatest number of credits or courses was obtained.

Question 28) – In what province, territory or country did this person complete his or her highest certificate, diploma or degree?

Answer this question for each person aged 15 years and over.

Report the location (province, territory or country) of the institution from which the person obtained his or her highest certificate, diploma or degree. Specify one location only, according to current geographic boundaries.

For persons who reported a location of study outside Canada, but who are not sure of their country of study because its boundaries have changed since the time of their studies:

enter the name of the nearest city, state or province.

For persons who completed their highest certificate, diploma or degree through correspondence, online learning or distance learning:

enter the location (province, territory or country) of the institution from which the certificate, diploma or degree was received.

Where two or more institutions jointly offer a program of study and are physically located in separate regions:

enter the location (province, territory or country) of the lead institution.

For persons who earned more than one certificate, diploma or degree at the same level (for example, two college certificates of equal length or two bachelor’s degrees):

enter the location (province, territory or country) for the certificate most recently obtained.

Question 29) – At any time since September 2015, has this person attended a school, college, CEGEP or university?

Answer this question for each person aged 15 years and over.

Mark “Yes” for the appropriate category or categories for all persons who attended a school or an educational institution at any time between the beginning of September 2015 and May 2016, full time or part time, even if they were registered but subsequently dropped out.

Only include school attendance where the courses can be used as credits towards a certificate, diploma or degree from a recognized educational institution.

Educational institutions also include seminaries, schools of nursing, private business schools, private or public trade schools, vocational schools, or schools for people who are deaf or blind.

Include courses offered through correspondence, online learning or distance learning if the courses can be used as credits towards a certificate, diploma or degree from a recognized educational institution. Also include attendance at the in-class portion of an apprenticeship program.

Do not include training received from an employer unless it corresponds to courses offered by a recognized educational institution.

If the person took courses at more than one institution, mark all categories that apply.

If the person is attending a degree-granting college in order to obtain a bachelor’s degree or an applied degree, mark “Yes, attended university”.

Labour market activities (Questions 30 to 49)

Questions 42 to 44 tell us where people work and how they get to work. This information is used to assess commuting patterns, public transit needs and energy use.

Commuting information also helps to identify locations for new hospitals, schools, daycare and recreational facilities, and the need for roads and transit services.

Questions 48 to 49 provide information on expenses related to child care and support payments. Along with the information on income obtained from personal income tax and benefit records, these questions help provide more precise measures of disposable income.

Question 30) – During the week of Sunday, May 1 to Saturday, May 7, 2016, how many hours did this person spend working for pay or in self-employment?

For each person 15 years and over, enter the total number of hours worked for pay at all jobs and in self-employment during the week of May 1 to May 7, 2016.

Include:

hours spent working for salary, wages, tips or commission
hours spent working in one’s own business, agricultural operation or professional practice, alone or with a partner
hours spent working directly towards the operation of a family agricultural operation, business or professional practice without pay. This means working for a spouse or another relative who is a member of the same household. Include any work that helped the relative run his or her agricultural operation or business. For example, include bookkeeping for a business owned by a spouse.

Include as hours worked:

all time spent maintaining and administering the operation of one’s own agricultural operation, business or professional practice
all time spent fishing, trapping or hunting for profit or to maintain the community, with equipment that is rented, owned or owned in part
for fishers, hours spent preparing and maintaining boats, nets, etc.
for farmers, hours spent maintaining farm fences, buildings or machinery, cultivating, sowing, milking, etc.

If the number of hours is not known, report the best estimate.

Retired persons

If this person is retired but has another job or business, answer for the current job or business this person has, even if he or she was absent from that current job or business during the week of May 1 to May 7, 2016.

If this person is retired and did not have another job or business during the week of May 1 to May 7, 2016, answer “None” and continue on to answer questions 31 to 35 inclusively.

Question 31) – During the week of May 1 to May 7, 2016, was this person on temporary lay-off or absent from his/her job or business?

Answer only for persons aged 15 and over who did not work for pay during the week of May 1 to May 7, 2016.

Mark “Yes, on temporary lay-off from a job to which this person expects to return” for persons who expect to return to the job from which they were laid off, no matter how long ago they were laid off.

Mark “Yes, on vacation, ill, on strike or locked out, or absent for other reasons” for persons who had a job or business during the week of May 1 to May 7, 2016and were absent with or without pay for the whole week. This includes absences because of parental leave (maternity or paternity), bad weather, fire, personal or family responsibilities, etc.

If this person did not have a job, mark “No”.

Retired persons

If this person is retired but has another job or business, answer for the current job or business this person has. Mark the appropriate reasons why this person was absent from his or her current job.

All persons who did not work any hours during the week of May 1 to May 7, 2016 (answered “None” to question 30) should answer questions 31 to 35 inclusively even if the reason they did not work was because they were retired.

Question 32) – During the week of May 1 to May 7, 2016, did this person have definite arrangements to start a new job within the next four weeks?

Answer only for persons aged 15 and over who did not work for pay during the week of May 1 to May 7, 2016.

Question 33) – Did this person look for paid work during the four weeks from April 10 to May 7, 2016?

Answer only for persons aged 15 and over who did not work for pay during the week of May 1 to May 7, 2016.

Question 34) – Could this person have started a job during the week of Sunday, May 1 to Saturday, May 7, 2016, had one been available?

Answer only for persons aged 15 and over who did not work for pay during the week of May 1 to May 7, 2016 and who actively looked for work in the previous four weeks.

Question 35) – When did this person last work for pay or in self-employment, even for a few days?

Answer this question for each person aged 15 years and over.

Include only:

work done for wages, salary, tips, commission, piece-rate payment, payment in kind (payment in goods and services rather than in money)
work done in self-employment
work done without pay by family members for family businesses, agricultural operations or professional practice.

Do not include:

volunteer work
unpaid housework
unpaid child care
unpaid care to seniors
unpaid home maintenance
leisure activities.

Retired persons

Question 36) – For whom did this person work?

Answer this question for each person aged 15 years and over.

For self-employed persons, enter the name of the business. If the business does not have a name, enter the person’s name.

For persons aged 15 and over who work as employees in someone’s home (for example, nannies), enter the name of the family worked for, then enter “private household”.

For persons aged 15 and over whose wages are paid by an agency that hires out their services, enter the name of the agency.

If the person held more than one job, he or she should answer questions 36 to 45 for the job at which he or she worked the most hours.

Question 37) – What kind of business, industry or service was this?

Answer this question for each person aged 15 years and over.

Describe the type of business, industry or service in detail. For example, “automotive brake linings manufacturing” would be a more complete response than “auto parts”; and “road and highway construction” would be a more complete response than “construction”.

If the person held more than one job, he or she should answer questions 36 to 45 for the job at which he or she worked the most hours.

Question 38) – What was this person’s work or occupation?

Answer this question for each person aged 15 years and over.

Give specific descriptions of the occupation or work done. For example, “electrical equipment maintainer” would be a more complete response than “maintenance”; and “auto mechanic helper” would be a more complete response than “helper”.

If the person held more than one job, he or she should answer questions 36 to 45 for the job at which he or she worked the most hours.

Question 39) – In this work, what were this person’s main activities?

Answer this question for each person aged 15 years and over.

Report the main activities this person does in his or her job. Be sure to indicate supervisory or management responsibilities if they apply.

For persons who are members of a religious order engaged in teaching or nursing, enter these specific activities rather than the religious activities.

If the person held more than one job, he or she should answer questions 36 to 45 for the job at which he or she worked the most hours.

Question 40) – In this job or business, was this person mainly:

Answer this question for each person aged 15 years and over.

Mark “working for wages, salary, tips or commission” for persons aged 15 and over who worked:

for wages or salary
for tips
on commission as a salesperson
for payment in kind (room, board) in a non-family enterprise (for example, as a member of a religious order)
for piece-rates
as a member of the Armed Forces
as a paid housekeeper or nanny.

Mark “working without pay for his/her spouse or another relative in a family farm or business” for persons aged 15 and over who worked without money wages at a task that contributed to the operation of an agricultural operation or business that belongs to a spouse or relative who is a member of this household.

“Self-employed” refers to persons aged 15 and over who:

operated their own business, agricultural operation or professional practice (alone or in partnership), even if no goods or services were sold
operated their own business, agricultural operation or professional practice (alone or in partnership), whether it made a profit or suffered a loss
operated an agricultural operation, whether they owned or rented the land
worked on a freelance or contract basis
provided meals and/or room or daycare services in their own home for boarders, roomers or neighbours’ children
operated a direct distributorship selling and delivering products such as cosmetics, newspapers, brushes or cleaning products
fished, trapped or hunted for profit, or for the maintenance of the community, with equipment that is rented, owned or owned in part
were setting up a business, agricultural operation or professional practice.

Mark “self-employed without paid help (alone or in partnership)” if the person is self-employed and does not have any employees.

Mark “self-employed with paid help (alone or in partnership)” if the person is self-employed and has one or more paid employee(s).

Retired persons

All persons who did any work for pay or in self-employment between January 1, 2015 and May 10, 2016, should answer questions 36 to 47, even if they are retired at the time of the survey.

Recent immigrants

Persons who did not have a job during the week of May 1 to May 7, 2016, but who have worked since January 1, 2015, should answer questions 30 to 35 for the last job they held, even if it was in another country, and continue with questions 36 to 47.

General

If the person held more than one job, he or she should answer questions 36 to 45 for the job at which he or she worked the most hours.

Question 41) – If self-employed, was this person’s farm or business incorporated?

Answer this question for each person aged 15 years and over.

Incorporated business is a business or agricultural operation that has been formed into a legal corporation under either federal or provincial/territorial laws.

Mark “Yes” if the person is self-employed and his or her business is incorporated.

Mark “No” if the person is self-employed and his or her business is not incorporated.

Retired persons

All persons who did any work for pay or in self-employment between January 1, 2015 and May 10, 2016, should answer questions 36 to 47, even if they are retired at the time of the survey.

Recent immigrants

Question 42) – At what address did this person usually work most of the time?

Answer this question for each person aged 15 years and over.

These questions should be completed for the job recorded in questions 36 to 41.

For persons who had more than one job during the week of May 1 to May 7, 2016, questions 42 to 44 should be answered for the job at which they worked the most hours.

Report this person’s regular place of work, even if he or she was temporarily on assignment, training or holiday during the week of May 1 to May 7, 2016.

If the person did not have a job during the week of May 1 to May 7, 2016, questions 42 to 44 should be answered for the job of the longest duration in the past year and a half, that is, since January 1, 2015.

For persons aged 15 and over who worked most of the time at home - for example, farmers, apartment building superintendents, teleworkers, etc.

mark “Worked at home (including farms)”.

For persons who worked part of the time at home and part of the time at an employer’s address, but most of the time was spent working at home (for example, three days out of five, or 10 hours out of 15),

mark “Worked at home (including farms)”.

For persons who worked at various work locations or job sites and did not report to a headquarters or depot before starting work each day:

mark “No fixed workplace address”.

For employees who usually worked at a specific location other than their homes:

mark “Worked at the address specified below”.

For persons who worked part of the time at home and part of the time at an employer’s address, but spent most of their working time at an employer’s address,

mark “Worked at the address specified below”.

For persons who reported to a headquarters or depot each day, before going to various work locations or job sites:

mark “Worked at the address specified below”.

When “Worked at the address specified below” is marked, enter the address. Provide a complete address including street number, name, type and, if applicable, direction. Give the name of the city or town rather than the metropolitan area of which it is a part.

If the employer’s address is unknown, or if the employer’s mailing address is a Post Office box, enter the name of the building or the nearest street intersection of the employer’s physical address. Do not give a Post Office box number.

Retired persons

All persons who did any work for pay or in self-employment between January 1, 2015 and May 10, 2016, should answer questions 36 to 47, even if they are retired at the time of the survey.

Recent immigrants

Question 43 a) How did this person usually get to work?

Answer this question for each person aged 15 years and over.

Questions 42 to 44 should be completed for the job recorded in questions 36 to 41.

For persons who had more than one job during the week of May 1 to May 7, 2016, questions 42 to 44 should be answered for the job at which they worked the most hours.

Mark the type of transportation usually used to get to work.

Mark only one response indicating the type of transportation used for most of the distance travelled.

If different modes of transportation were used to go to work and come home:

mark the mode of transportation used to get to work.

If different modes of transportation were used at different times of the year, for example, the person took public transit to work during the winter and walked, bicycled, or used a motorcycle in the summer:

mark the mode of transportation used during the week of May 1 to May 7, 2016.

If more than one mode of transportation was used, for example, driving and taking public transit:

the person should mark the one used for most of the travel distance.

If the person did not regularly commute from home to work, for example, his or her home was far away from his or her work, and the person lived near his or her work during the work week and traveled home on weekends:

the person should answer according to where he or she lived when at work.

Retired persons

All persons who did any work for pay or in self-employment between January 1, 2015 and May 10, 2016, should answer questions 36 to 47, even if they are retired at the time of the survey.

Recent immigrants

Question 43 b) How many people, including this person, usually shared the ride to work in this car, truck or van?

Answer this question for each person aged 15 years and over.

Questions 42 to 44 should be completed for the job recorded in questions 36 to 41.

For persons who had more than one job during the week of May 1 to May 7, 2016, questions 42 to 44 should be answered for the job at which they worked the most hours.

For those who marked “Car, truck or van - as a driver” or “Car, truck or van - as a passenger” in question 43 a):

mark the appropriate response to indicate how many people usually shared the ride to work.

For people who were driven to work by someone who was not going to work:

the question refers to the number of people who shared the ride to work. If no other people in the car, truck or van were traveling to work, the person should mark “Drove alone”.

Retired persons

All persons who did any work for pay or in self-employment between January 1, 2015 and May 10, 2016, should answer questions 36 to 47, even if they are retired at the time of the survey.

Recent immigrants

Question 44 a) What time did this person usually leave home to go to work?

Answer this question for each person aged 15 years and over.

Questions 42 to 44 should be completed for the job recorded in questions 36 to 41.

For persons who had more than one job during the week of May 1 to May 7, 2016, questions 42 to 44 should be answered for the job at which they worked the most hours.

Enter the time the person usually left his or her home in order to go to work according to the 12 hour clock - then mark either “a.m.” or “p.m.” as appropriate.

If the person left for work at noon, enter “12:00” and mark “p.m.”. If the person left for work at midnight, enter “12:00” and mark “a.m.”.

If the person’s work schedule varied, or if he or she worked different shifts:

report the time that the person left most often during the week of May 1 to May 7, 2016. If there is no ‘most often’ time, then select a specific day that the person worked and report the time that he or she left on that day.

If the person did not travel directly from home to work, for example, a student who went from school to his or her work:

report the time that the person left school to go to work rather than the time that he or she left home.

Retired persons

All persons who did any work for pay or in self-employment between January 1, 2015 and May 10, 2016, should answer questions 36 to 47, even if they are retired at the time of the survey.

Recent immigrants

Question 44 b) How many minutes did it usually take this person to get from home to work?

Answer this question for each person aged 15 years and over.

Questions 42 to 44 should be completed for the job recorded in questions 36 to 41.

For persons who had more than one job during the week of May 1 to May 7, 2016, questions 42 to 44 should be answered for the job at which they worked the most hours.

Enter the number of minutes it usually took the person to get from home to work. The travel time is from door to door. Include the time waiting for public transit or picking up passengers. Do not include the time taken to get from work to home.

If the trip to work normally includes a stop such as dropping off children at daycare:

include the time traveling to this stop, but do not include the time at this stop.

Retired persons

All persons who did any work for pay or in self-employment between January 1, 2015 and May 10, 2016, should answer questions 36 to 47, even if they are retired at the time of the survey.

Recent immigrants

Question 45 a) In this job, what language did this person use most often?

Report two or more languages only if they are used equally often.

Report languages used to speak, read or write in order to perform a job or a major task.

Do not report a language used only during coffee, lunch or other rest breaks.

For people who are deaf or for people who have a speech disability, report as applicable the use of English or French (spoken, read or written) in order to perform a job or a major task, by marking the appropriate option. Other languages, including sign language, should be entered in the box labeled “Other language - specify”.

If the person held more than one job, he or she should answer questions 36 to 45 for the job at which he or she worked the most hours.

Question 45 b) Did this person use any other languages on a regular basis in this job?

Answer this question for each person aged 15 years and over.

Report any other language(s) that this person may use on a regular basis in performing a job or a major task, though not as often as the main language(s) reported in question 45 a).

Do not report a language used only during coffee, lunch or other rest breaks.

If the person held more than one job, he or she should answer questions 36 to 45 for the job at which he or she worked the most hours.

Question 46) – How many weeks did this person work in 2015?

Answer this question for each person aged 15 years and over.

Include any week in which persons aged 15 and over worked for pay or in self-employment in 2015, even if they only worked for a few hours during the entire week.

Exclude weeks on leave without pay.

Include weeks:

on leave with pay
on training paid for by the employer
on paid vacation and sick leave with pay.

Next to “Number of weeks”, enter “52” for persons who worked less than a year but who were paid on a 12-month basis, for example, teachers.

Self-employed persons

Next to “Number of weeks”, enter “52” for persons who operated an agricultural operation, business or professional practice for the full year, including weeks on vacation or sick leave (paid or unpaid).

Retired persons

All persons who did any work for pay or in self-employment between January 1, 2015 and May 10, 2016, should answer questions 36 to 47, even if they are retired at the time of the survey.

Recent immigrants

Question 47) – During most of those weeks, did this person work full time or part time?

Answer this question for each person aged 15 years and over.

Mark “Full time (30 hours or more per week)” for persons aged 15 and over who worked 30 hours or more per week at all jobs (may be more than one), salaried or self-employed, during most of the weeks they had worked in 2015.

Mark “Part time (less than 30 hours per week)” for persons aged 15 and over who worked less than 30 hours per week at all jobs (may be more than one), salaried or self-employed, during most of the weeks they had worked in 2015.

Persons who had a part-time job during one part of the year and a full-time job during the other part of the year should answer on the basis of the job for which they worked the greatest number of weeks.

Retired persons

All persons who did any work for pay or in self-employment between January 1, 2015 and May 10, 2016, should answer questions 36 to 47, even if they are retired at the time of the survey.

Recent immigrants

Question 48) – In 2015, did this person pay for child care, such as day care or babysitting, so that this person could work at his or her paid job(s)?

Answer this question for each person aged 15 years and over.

For persons who paid for child care in order to work at a paid job in 2015:

mark “Yes” and enter the amount paid.

Only enter the full amount once, even if child care enabled more than one person to work at a paid job. You may split the amount between the payers if you choose. Do not include casual babysitting arrangements made for entertainment purposes.

For persons who did not pay for child care in order to work at a paid job:

mark “No”.

Question 49) – In 2015, did this person pay child or spousal support payments to a former spouse or partner?

For persons who paid child or spousal support to a former spouse or partner in 2015:

mark “Yes” and enter the amount paid.

Only include support payments that were actually paid.

Do not include transfers of money or other gifts.

Report the total amount paid, not only the taxable portion.

For persons who did not pay child or spousal support to a former spouse or partner:

mark “No”.

Step F: Housing (Questions F1 to F10)

Questions F1 to F10 provide information to develop housing communities and projects.

Information on the age of dwellings and the need for repairs is used by municipalities to develop neighbourhood improvement programs.

Question F1) – Who pays the rent or mortgage, taxes, electricity, etc., for this dwelling?

Mark the person(s) who pays the rent, mortgage, taxes, electricity, etc., for this dwelling.

Question F2) – Is this dwelling owned or rented?

Mark “owned by you or a member of this household (even if it is still being paid for)” if you and/or another member of this household own the dwelling in which you live, even if the dwelling is on rented or leased land, if it is part of a condominium or if it is being paid for by you or another member of your household. If the household contains both owners and renters, such as a boarder, the dwelling should be considered owned.
Mark “rented (even if no cash rent is paid)” in all other cases, even if the dwelling you occupy is provided without cash rent or at a reduced rent (e.g., a clergy’s residence or a superintendent’s dwelling in an apartment building), or the dwelling is part of a co-operative.

Question F3) – Is this dwelling part of a condominium development?

Mark “Yes” if the dwelling is part of a condominium development. Include as condominiums those dwellings that are in the process of becoming registered condominiums.
Mark “No” if the dwelling is not part of a condominium development.

Question F4 a) – How many rooms are there in this dwelling?

Do not count any half-rooms (e.g., instead of “11⁄2”, enter “1” or “2”, depending on which best describes the dwelling).
If a room is partially divided by a fixed or movable partition, or has two parts used for different purposes, such as an L-shaped living and dining room, count it as two separate rooms.

Question F4 b) – How many of these rooms are bedrooms?

For a one-room dwelling or bachelor apartment, enter “0”.

Question F5) – When was this dwelling originally built?

To find out the age of the building:

ask the manager or superintendent in condominiums, large apartment blocks, or other rented dwellings
check your home insurance policies and documents about the purchase of the dwelling.

Question F6) – Is this dwelling in need of any repairs?

Regular maintenance means the normal activities continually being performed to prevent the dwelling from deteriorating, such as oiling hinges and replacing electrical fuses.
If some part of your dwelling is damaged, defective or not operating properly, mark “Yes, minor repairs are needed” or “Yes, major repairs are needed”.
Mark “Yes, major repairs are needed” if your dwelling needs critical repairs to electrical, heating or water systems, or to structures such as walls, floors, ceilings; or needs major replacements such as a new roof, or new external siding.
If your dwelling needs both minor and major repairs, mark only “Yes, major repairs are needed”.

Question F7) – Is this dwelling located on an agricultural operation that is operated by a member of this household?

Mark “Yes” if the dwelling is on an agricultural operation that is operated by a member of the household.
In all other situations, mark “No”.

Question F8 a) For this dwelling, what are the YEARLY payments (last 12 months) for electricity?

Answer this question for this dwelling even if you own or rent more than one dwelling. If the exact amount is not known, please give a best estimate.

If you have occupied this dwelling for less than a year, estimate and report the yearly amount based on either your payments up to this date or other available information.
For condominium owners, if electricity is included in the condominium fee, mark “Included in rent or other payments”.

Question F8 b) For this dwelling, what are the YEARLY payments (last 12 months) for oil, gas, coal, wood or other fuels?

Answer this question for this dwelling even if you own or rent more than one dwelling. If the exact amount is not known, please give a best estimate.

If you have occupied this dwelling for less than a year, estimate and report the yearly amount based on either your payments up to this date or other available information.
For condominium owners, if oil, gas, coal, wood, or other fuels are included in the condominium fee, mark “Included in rent or other payments”.
To estimate the total yearly cost of fuel, find the amount of fuel you consumed during the year (litres of oil, containers of propane gas, cords of wood or tons of coal) and multiply it by the average price per unit.

Question F8 c) For this dwelling, what are the YEARLY payments (last 12 months) for water and other municipal services?

Answer this question for this dwelling even if you own or rent more than one dwelling. If the exact amount is not known, please give a best estimate.

If you have occupied this dwelling for less than a year, estimate and report the yearly amount based on either your payments up to this date or other available information.
For condominium owners, if water and other municipal services are included in the condominium fee, mark “Included in rent or other payments”.

Question F9 a) What is the monthly rent paid for this dwelling?

Answer this question for this dwelling even if you own or rent more than one dwelling. If the exact amount is not known, please give a best estimate.

This question applies to renters only.

Enter the total rent paid by all household members for the dwelling you now occupy.
Include parking fees paid with rent, if any.

Question F9 b) Is this dwelling subsidized?

Answer this question for this dwelling even if you own or rent more than one dwelling.

This question applies to renters only.

Mark “Yes” if the dwelling is subsidized, otherwise mark “No”.

Question F10 a) What are the total regular monthly mortgage or loan payments for this dwelling?

Answer this question for this dwelling even if you own or rent more than one dwelling. If the exact amount is not known, please give a best estimate.

This question applies to owners only.

Where mortgage payments are made in increments other than monthly (e.g., biweekly), add all the payments made in the last 12 months and divide by 12 to calculate the average monthly payment.

Question F10 b) Are the property taxes (municipal and school) included in the amount shown in part a)?

Answer this question for this dwelling even if you own or rent more than one dwelling.

This question applies to owners only.

If municipal property taxes are included in the regular monthly mortgage payments reported in part a) and school taxes are not, mark “No” in part b) and report the annual school taxes in part c).

Question F10 c) What are the estimated yearly property taxes (municipal and school) for this dwelling?

Answer this question for this dwelling even if you own or rent more than one dwelling. If the exact amount is not known, please give a best estimate.

This question applies to owners only.

Property taxes include local improvement taxes, even if they are billed separately.

Question F10 d) If you were to sell this dwelling now, for how much would you expect to sell it?

Answer this question for this dwelling even if you own or rent more than one dwelling. If the exact amount is not known, please give a best estimate.

This question applies to owners only.

For a single dwelling, report the value of the entire property, including the land and any other detached structure on the property, such as a garage.
For a building that contains several dwellings, or that includes both residential and business premises, estimate the portion of the market value that applies only to the dwelling in which you live.

Question F10 e) What are the monthly condominium fees?

Answer this question for this dwelling even if you own or rent more than one dwelling. If the exact amount is not known, please give a best estimate.

This question applies to owners only.

If condominium fees are not paid in monthly installments, add all payments made in the last 12 months and divide the total by 12 to calculate the average monthly payment.
If the dwelling is not part of a condominium development, mark “None”.

Step G: Access to personal NHS information 92 years after the NHS (Question G1)

This question is for all persons listed on the questionnaire, including children younger than 15. If you are answering on behalf of other people, please consult each person.

Note: “National Household Survey” refers to the reinstated mandatory long-form census. To expedite the reinstatement of the mandatory long-form census, Statistics Canada is providing respondents with the paper questionnaire originally designed for the National Household Survey (NHS), as the 2016 Census long-form questionnaire.

Step G1) Does this person agree to make his or her 2016 National Household Survey information available in 2108 (92 years after the National Household Survey)?

This question is for all persons listed on the questionnaire, including children younger than 15. If you are answering on behalf of other people, please consult each person.

If a person’s view is not known, leave this question blank for that person.

For a child, only answer this question if agreement is given by his or her parent or legal guardian. If not known, leave this question blank for that person.

For a person legally unable to make a choice, legal guardians can answer on his or her behalf. If not known, leave this question blank for that person.

Step H

Thank you for your cooperation.

Statistics Canada Policy on the Use of Administrative Data Obtained under the Statistics Act

1. Effective date
2. Application
3. Context
4. Objectives and expected results
5. Requirements
6. Consequences of Non-compliance
7. References
8. Enquiries
Appendix A: Definitions

Important notice

The Chief Statistician may grant exemptions from this governing instrument, unless otherwise required by Canadian law or Government of Canada policies.

1. Effective date

1.1. This policy takes effect on March 30, 2022.

1.2. This policy replaces the Policy on the Use of Administrative Data Obtained under the Statistics Act dated December 2, 2015.

2. Application

2.1. This policy applies to all statistical programs of Statistics Canada and to the divisions that support those programs.

3. Context

3.1. Using administrative data responsibly means the agency can improve data quality, meet new and ongoing information needs, reduce data collection costs, and save time for Canadians who respond to Statistics Canada surveys.

3.2. This policy instills a management regime upon which authorities and resources are allocated and administrative responsibilities are delegated, to ensure that management practices and decisions are consistent and sound across the agency when determining what needs to be measured and how best to do it.

4. Objectives and expected results

4.1. The objectives of this policy are to

4.1.1 establish a solid governance framework where data and insights already present in the data ecosystem are leveraged to respond to the information needs of Canadians, before surveys or other collection methods are used
4.1.2 facilitate the use of administrative data in Statistics Canada’s statistical programs while complying with all requirements of the Statistics Act; the Privacy Act; and any other relevant legislation, policy or agreement
4.1.3 ensure the ethical use of administrative data, and limit their acquisition to what is necessary to fulfill Statistics Canada’s mandate
4.1.4 increase transparency and maintain public trust while producing relevant, high-quality information for the benefit of all Canadians.

4.2. The expected results of this policy are that

4.2.1 Statistics Canada’s use of administrative data complies with all relevant legislation and government policy
4.2.2 administrative data sources are identified and accessed more frequently for use in statistical programs
4.2.3 the volume of administrative data and administrative data sources required by program areas is balanced with response burden, while maintaining protection of privacy, through the application of the corporately approved Necessity and Proportionality Framework
4.2.4 data and insights already present in the data ecosystem are leveraged to respond to the information needs of Canadians before surveys or other collection methods are used
4.2.5 corporately recognized tools are used to assess and document the fitness for use of administrative data, and statistical programs report on the data quality and methodology of statistical outputs using administrative data
4.2.6 the responsible statistical use of administrative data allows the agency to meet new and ongoing information needs and save time for Canadians who respond to Statistics Canada surveys
4.2.7 data providers are treated consistently across statistical programs, and a collaborative approach to the application of the Statistics Act is taken
4.2.8 administrative data obtained for use in a statistical program are a corporate resource available to all statistical programs with a demonstrated need
4.2.9 arrangements with data providers are documented in accordance with Statistics Canada’s governing instruments
4.2.10 a data custodian is identified for each administrative data source. The data custodian obtains and manages data access on behalf of Statistics Canada
4.2.11 all administrative data obtained for use in statistical programs are documented in a corporate inventory
4.2.12 researchers with a demonstrated need are provided with equitable, timely and secure access to identifiable administrative data
4.2.13 requests for administrative data and their intended uses are communicated to stakeholders and the public in a proactive, coherent, accountable, transparent and ethical manner, enhancing data literacy and maintaining public trust in the agency
4.2.14 Statistics Canada promotes avoidance of the duplication of information collected by government departments by using administrative data in its statistical programs.

5. Requirements

5.1. The Chief Statistician is responsible for

5.1.1 authorizing managers to obtain administrative data for use in Statistics Canada's statistical programs
5.1.2 granting exemptions from the requirements of this policy, unless otherwise required by Canadian law or Government of Canada policies.

5.2. The Principal Data Officer is responsible for

5.2.1 developing the agency's strategy to improve and augment the use of administrative data for statistical purposes
5.2.2 providing leadership for the efficient and effective use of administrative data in Statistics Canada's statistical programs, and for its responsible stewardship throughout the agency
5.2.3 acting as the senior external representative of Statistics Canada on matters relating to the statistical use of administrative data, including liaising with assistant chief statisticians who represent Statistics Canada at other senior-level external forums where administrative data may be discussed
5.2.4 coordinating Statistics Canada's participation in interdepartmental, intergovernmental and international administrative data initiatives, in collaboration with other divisions of Statistics Canada
5.2.5 investigating and acting when significant issues regarding policy compliance arise, and ensuring that appropriate remedial action is taken to address these issues within the agency
5.2.6 reporting to the Chief Statistician on Statistics Canada's activities related to the statistical use of administrative data.

5.3. The Principal Data Ethics and Scientific Integrity Officer is responsible for

5.3.1 overseeing the provision of ethical considerations related to the acquisition and use of administrative data
5.3.2 implementing the corporate Necessity and Proportionality Framework to assist statistical program managers in jointly maximizing the production of information, along with privacy protection, when designing a data-gathering approach.

5.4. The Director, Office of Privacy Management and Information Coordination, is responsible for

5.4.1 establishing and championing sound data governance and stewardship practices throughout the agency
5.4.2 establishing a corporate approach and associated tools to facilitate the acquisition, use and management of administrative data
5.4.3 supporting statistical programs at Statistics Canada in their acquisition and use of administrative data
5.4.4 providing information, advice and support for the interpretation of the Statistics Act and other relevant legislation and policy instrument provisions relating to administrative data (including agreements with data providers, confidentiality, privacy, discretionary disclosure, data sharing, microdata linkage and information management) and coordinating legal advice with the Department of Justice.

5.5. Senior managers of statistical programs, and of programs that provide support to statistical programs, are responsible for

5.5.1 identifying opportunities to use administrative data in their statistical programs
5.5.2 fulfilling Statistics Canada’s legal obligation to publish any mandatory request for information before the request is made, pursuant to subsection 8(2) of the Statistics Act
5.5.3 fulfilling Statistics Canada’s legal obligation to notify the Minister of any new mandatory request for information prior to the request being published, pursuant to subsection 8(3) of the Statistics Act
5.5.4 serving as data custodian for administrative data that are acquired for use in their statistical programs
5.5.5 using administrative data in their statistical programs where possible, including the dissemination of statistical outputs that incorporate administrative data
5.5.6 ensuring existing administrative data sources are adequately considered when responding to the information needs of Canadians before proceeding with new or revised survey collection from respondents
5.5.7 ensuring the confidentiality of statistical outputs that are based on administrative data
5.5.8 ensuring that a quality evaluation has been completed to assess the fitness of use of all administrative data used in a statistical program
5.5.9 ensuring that the core processing of administrative data that are used by multiple statistical programs is carried out in a coordinated, central way, and that these data are made available for further local processing and use in statistical programs in accordance with the terms and conditions agreed to with the data provider.

5.6. The Director, Data Access Division, is responsible for

5.6.1 providing governance on all aspects of requests for deemed employees to access identifiable administrative data.

5.7. The Principal Information Officer is responsible for

5.7.1 developing or coordinating with other parties, such as Shared Services Canada, corporate-wide informatics frameworks and solutions for the acquisition, use, management and security of administrative data sources for statistical purposes.

5.8. The Principal Communications Officer is responsible for

5.8.1 raising awareness about and ensuring visibility of Statistics Canada’s corporate approach to the acquisition, use and protection of administrative data in a proactive, coherent and transparent manner, to ensure consistency in these activities across all statistical programs and transparency with the public.

5.9. The Director General, Modern Statistical Methods and Data Science Branch, is responsible for

5.9.1 overseeing the provision of methodological advice and services to statistical programs for the statistical use of administrative data, including assessing quality, processing data, protecting confidentiality, and reporting on the data quality and methodology of statistical outputs that employ administrative data.

5.10. The Chief Audit Executive is responsible for

5.10.1 performing audits, reviews or advisory engagements included in the Multi-year Risk-based Audit and Evaluation Plan, and upon request from senior management when required.

6. Consequences of non-compliance

Consequences of non-compliance with this policy may include

6.1. formal direction from Statistics Canada senior management on corrective measures.

7. References

7.1. Legislation

Statistics Act
Privacy Act
Access to Information Act
Personal Information Protection and Electronic Documents Act (PIPEDA)
Income Tax Act
Excise Tax Act
Customs Act
Library and Archives Act
Financial Administration Act

7.2. Related governing instruments

Treasury Board Policy on Privacy Protection
Treasury Board Policy on Service and Digital
Statistics Canada Policy on Information Management
Statistics Canada Policy on Informing Users of Data Quality and Methodology
Statistics Canada Policy on Microdata Access
Statistics Canada Policy on Privacy and Confidentiality
Statistics Canada Directive on Conducting Privacy Impact Assessments
Statistics Canada Directive on Data Sharing
Statistics Canada Directive on Discretionary Disclosure
Statistics Canada Directive on Informing Survey Respondents
Statistics Canada Directive on the Management of Aggregate Statistics
Statistics Canada Directive on the Management of Statistical Microdata Files
Statistics Canada Directive on Microdata Linkage
Statistics Canada Directive on Prescription
Statistics Canada Directive on the Security of Sensitive Statistical Information
Statistics Canada Directive on the Transmission of Protected Information
Statistics Canada Directive on the Use of Deemed Employees

8. Enquiries

For interpretation of any aspect of this policy, contact the Director, Office of Privacy Management and Information Coordination.

Appendix A: Definitions

Administrative data (Données administratives)

Information that is collected by organizations and departments for their own purposes, and is sought, at the micro or aggregate level, by Statistics Canada in respect to the objects of the Statistics Act. It excludes data that do not pertain to Canadian society or the Canadian economy or environment. By definition, Statistics Canada's use of this information for statistical purposes is secondary to the objective of the original collector of the information. Administrative data include the traditional sources—for example, various datasets received from the Canada Revenue Agency—and also alternative sources, such as data obtained from surveys conducted by others without Statistics Canada's involvement and data generated by electronic devices (e.g., satellites, sensors, scanners, mobile phones) that are gathered by organizations. Exclusions: Administrative data should not be confused with products that may be obtained from organizations such as publications, reports, guides, metadata and computer programs. They also exclude data or information that is available to the public, including on the Internet, or data that can be obtained, under licence or not, by anyone, with or without a fee.

Administrative Data Acquisition Agreement (Entente d'acquisition de données administratives)

A written document describing terms and conditions agreed to by Statistics Canada and one or more other organizations for the receipt of administrative data under the authority of the Statistics Act. All administrative data acquisition agreements must communicate these three essential elements to the other organization:

Statistics Canada's legal authority to obtain the administrative data
Statistics Canada's intended use of the administrative data
Statistics Canada's legal requirements to protect the administrative data.

Alternative data (Données d'autres sources)

Any data that are not collected through a Statistics Canada survey or census. Examples of alternative data include administrative data, data available to the public, project-specific external data, and web-scraped data.

Alternative Data Inventory (Répertoire des données d'autres sources)

A central repository of metadata information on various types of alternative data, such as administrative data, data that are available to the public, and web-scraping activities that have been obtained, or are in the process of being obtained, for use in a Statistics Canada statistical program.

Data custodian (Administrateur des données)

At Statistics Canada, the data custodian is the person who has been given the responsibility to obtain and manage the access to the administrative or alternative data on behalf of Statistics Canada.

Data provider (Fournisseur de données)

A department of government (including those of the provinces or territories), a municipal office, a corporation, a business or an organization that has custody of administrative data and provides them to Statistics Canada for the purposes of the Statistics Act. A provider of administrative data under the Statistics Act cannot be an individual.

Deemed employee (Personne réputée être employée)

Any person, not currently an employee of Statistics Canada, retained to provide a service to Statistics Canada pursuant to the Statistics Act, for which access to information protected by the Statistics Act is required to perform the service.

Direct identifiers (Identificateurs directs)

Information that permits the direct identification of an individual, business or organization. Examples of direct identifiers are name; address; telephone number; and government-issued identification numbers such as Social Insurance Number, Provincial Health Number and Business Number. Direct identifiers may be used by Statistics Canada for many statistical purposes—for example, communicating with an individual to collect or verify information, and microdata linkage.

Governance Process for the Acquisition and Use of Alternative Data (Processus de gouvernance pour l'acquisition et l'utilisation de données d'autres sources)

A mandatory process that ensures Statistics Canada's requirements under the Statistics Act are met, in addition to privacy, ethical and corporate requirements. The process supports the efforts of statistical program managers, data custodians and data stewards throughout the acquisition and integration of alternative data by providing advice and solutions to facilitate horizontal awareness and vertical accountability. The process was built to be compliant by design and consists of three main stages—Initiate and classify, Assess, and Transparency—and incorporates specific tasks that must be completed prior to requesting data.

Identifiable administrative data (Données administratives identifiables)

Administrative data that could directly or indirectly identify an individual person, business or organization. This includes both microdata and aggregated data at a confidential level.

Microdata linkage (Couplage de microdonnées)

Microdata linkage is the combining of two or more micro-records to form a composite record containing information about the same entity. The output of a microdata linkage must contain information that originated from two or more data files that were inputs to the linkage activity.

Necessity and Proportionality Framework (Cadre de nécessité et de proportionnalité)

The Necessity and Proportionality Framework is an approach that has been developed to jointly maximize the production of information and privacy protection when designing a data-gathering approach. The framework provides both a justification and a guide for designing strategies to gather sensitive data using surveys, administrative sources obtained from the public or private sector, or any other method. When data are acquired, the justification documents are evaluated in light of this framework.

Personal information bank (Fichiers de renseignements personnels)

A personal information bank is a description of personal information that is organized and retrievable by a person's name or by an identifying number, symbol or other particular assigned only to that person. The personal information described in the personal information bank is under the control of a government institution.

Privacy impact assessment (Évaluation des facteurs relatifs à la vie privée)

A privacy impact assessment is a process for identifying, assessing and mitigating privacy risks. Government institutions are to develop and maintain privacy impact assessments for all new or modified programs and activities that involve the use of personal information for an administrative purpose. Statistics Canada also undertakes privacy impact assessments for its statistical programs that involve the collection, creation, use and disclosure of personal information.

Project-specific external data (Données externes propres à un projet)

Data disclosed to Statistics Canada strictly for the provision of a statistical service, or by a deemed employee as part of an approved project. Statistics Canada does not request access to project-specific external data, and the data will not be used for any Statistics Canada program. Their use is clearly defined in the letter of agreement, memorandum of understanding or microdata access agreement.

Request for information (Demande de renseignements)

Any request for information authorized pursuant to sections 7 and 8 of the Statistics Act. The publication of mandatory requests for information (for administrative data) ensures transparency prior to the request being made. This publication fulfills Statistics Canada's legal obligation as described in the Statistics Act (subsection 8(2)). The minimum publication period of 10 working days allows sufficient time for Canadians to become aware of the request and express any concerns or ask questions. The minimum publication period may be increased further to public reaction, upon consultation and recommendation by the Office of Privacy Management and Information Coordination, Strategic Communications and Planning Division, and senior management.

Statistical purposes (Fins statistiques)

Uses of information by Statistics Canada to meet its legislated mandate. Such uses must be authorized and permitted by the Statistics Act and Privacy Act, as well as by central agency (i.e., Treasury Board Secretariat) and departmental policies and practices.

Direct plus indirect intensity

The direct plus indirect intensities are input-output multipliers derived from the input-output tables. They are used to assess the effects on energy use and greenhouse gas emissions of an exogenous change in final demand for the output of a given industry.

They provide a measure of the interdependence between an industry, the rest of the economy, and the use of energy or production of greenhouse gas emissions.

Direct effects measure the initial requirements for an extra dollar's worth of output of a given industry. The direct effect on the output of an industry is a change in output equal to the change in final demand.

Indirect effects measure the changes due to inter-industry purchases as they respond to the new demands of the directly affected industries. This includes the chain reaction of output up the production stream since each of the products purchased will require, in turn, the production of various inputs. Note that the energy calculations include an adjustment to account for the production of electricity from fossil fuels which would be double-counted if both the electricity consumption and the fossil fuel consumption used to produce it were included in the model.

Induced effects measure the changes in the production of goods and services in response to consumer expenditures induced by additional households income (i.e., wages) generated by the production of the direct and indirect requirements.

The intensity indicators of the physical flow accounts are simple multipliers that capture the sum of direct and indirect effects. They are based on the assumption that households are exogenous and that there is no feedback between wages and production (i.e. there is no induced effect included in the calculation).

Simple multiplier=(direct+ indirect effects)/ $1 exogenous final demand

It is generally acknowledged that simple multipliers underestimate economic impacts since induced households activity is absent. They can be considered as lower bounds of multiplier effects.

Glossary for the Survey of Commercial and Institutional Energy Use, 2014

Anchor Store
A major commercial tenant such as a grocery store or a department store which may have both a shared and independent entrance as in the case of an enclosed mall.

Appliances (Commercial)
Appliances which are typically found in a commercial or industrial setting (e.g. freezers, refrigerators, dishwashers, stoves, ovens, microwaves, washers and dryers). Exclude walk-in refrigerators and freezers, as well as refrigerated and freezer food display cases.

Appliances (Domestic)
Appliances which are typically found in a residential setting (e.g. freezers, refrigerators, dishwashers, stoves, ovens, microwaves, washers and dryers).

Boiler
A type of space-heating equipment consisting of a vessel or tank where heat produced from the combustion of such fuels as natural gas, fuel oil, or coal is used to generate hot water or steam.

British Thermal Units
A unit of energy consumed by or delivered to a building. A British Thermal Unit is defined as the amount of energy required to increase the temperature of 1 pound of water by 1 degree Fahrenheit, at normal atmosphericpressure. Energy consumption is expressed in British Thermal Unit to allowfor consumption comparisons among fuels that are measured in different units.

Building
A structure totally enclosed by walls extending from a foundation to a roof.

Building Activity
Activity(ies) or function(s) taking place within a building.

Calendar Year
A calendar year is a period of 12 consecutive months from January 1 toDecember 31.

Campus or Complex
A group of two or more buildings on the same site owned or operated by a single organization, business, or individual. Examples include university campuses and hospital complexes.

Cogeneration
The simultaneous generation of electricity and thermal energy (e.g. steam) in one process and from the same fuel source. Types of cogeneration units or systems include condensing steam turbines and combined cycle gas turbines.

Commercial Building
A building that has more than 50 percent of its floor space used for commercial activities. These buildings include, but are not limited to, office buildings (non-medical), medical office buildings, warehouses, hotels and motels, food and beverage stores, non-food retail stores, and vacant buildings.

Common Areas
Common areas are spaces shared with other businesses in a building such as foyers, lobbies, washrooms, elevators, stairwells.

Computer
The definition of a computer includes personal computers and laptops but excludes cash registers and battery-operated hand-held devices, as well as servers in a dedicated server room.

Computer Server
A computer system that provides essential services over a computer network. This excludes personal computers and laptops.

Consumption
The amount of energy used in a building or by an organization during a given period of time, excluding fuel or energy used for transportation.

Contractor
A person who is contracted to perform work that is not directly related to daily activities of a business (e.g. renovations, repairs, deliveries).

Diesel
All grades of low-sulphur (lower than 0.05 percent) distillate fuel used for diesel engines.

District Chilled Water
Water chilled outside of a building in a central plant and piped into the building as an energy source for cooling.

District Heat
Steam or hot water produced outside of a building in a central plant and piped into the building as an energy source for space heating or another end use. The district heat may be purchased from a utility provider or providedby a central physical plant in a separate building that is part of the same multibuilding facility (for example, a hospital complex or university.) District heat includes district steam and/or district hot water.

District Hot Water
District heat in the form of hot water.

District Steam
District heat in the form of steam.

Domestic Water
Water used in the building for domestic purpose(e.g. drinking, food preparation, sanitation and personal hygiene).

Electricity Generation
The production of electricity using a generator, solar panels, fuel cells, aerogenerators, etc.

Electricity Purchased
Purchased electric energy supplied to a building by a central utility provider via power lines or from a central physical plant in a separate building thatis part of the same multibuilding facility. Electric power generated within a building for exclusive use in that building is specifically excluded.

Elevator
Equipment used to raise people or things to different levels or floors. Include public elevators, service elevators and lifts.

Energy Management and Control System (EMCS) or Building Automation System (BAS)
A system which monitors changes in ambient temperature and operating conditions, and automatically modifies the heating or cooling levels in different interior zones. This is accomplished by means of remote sensing and control instruments and interpretive and control software, also referred to as energy management systems or smart building controls.

Energy Performance Contract
A contract which guarantees that renovations or modifications to a building will deliver a certain amount of water and energy savings over a specified period of time. The costs of renewal projects are offset by the savings that are achieved as a result of these modifications.

Energy Source
A type of energy or fuel consumed in a building. Includes electricity, natural gas, fuel oil, district steam heating, and district hot water.

ENERGY STAR® Portfolio Manager
An interactive energy management tool used by the U.S. Environmental Protection agency for tracking and assessing the energy and water consumption of buildings. Portfolio Manager has the ability to generate weather normalized and non-weather normalized energy use intensity values, greenhouse gas emission metrics, as well as percentile energy performance scores for eligible building types.

Energy Units of Measure
The unit in which energy is measured (e.g., kilowatt-hour (kWh), gigajoule(GJ), megawatt-hour (MWh), cubic metre (m³), litre (L), cubic feet (ft³), etc.).

Establishment
A statistical unit used for survey purposes. In the case of colleges and universities, the establishment is the campus. In the case of hospitals, it is the entire set of facilities of the hospital complex. For all other activity sectors, it is the business or institution. An establishment may have more than one building (e.g. a university campus). Conversely, a building may house more than one establishment (e.g. a shopping centre).

Floor Area
The area enclosed above or below ground by the exterior walls of a building.

Full-time Equivalent Employee
An employee who works at an establishment for 30 or more hours a week. Employees exclude contract workers and volunteers.

Furnace
A type of space-heating equipment with an enclosed chamber where fuel is burned or electrical resistance is used to heat air directly without steam or hot water.

Gigajoule
A unit of measure corresponding to one billion joules. A joule is the international unit for measuring energy and corresponds to the energy produced by a power of one watt flowing for one second.

HVAC
A heating, ventilating and air-conditioning (HVAC) conservation feature that recuperates heat from exhaust.

Indoor Parking
An indoor area for parking vehicles. Includes partially exposed parking.

Institutional Building
A building that has more than 50 percent of its floor space used for institutional activities or for activities focusing on not-for-profit services in the public’s interest. These buildings include, but are not limited to,elementary and secondary schools, nursing and residential care facilities,and hospitals.

Kerosene
A petroleum distillate with properties similar to those of No. 1 fuel oil and used primarily in space heaters, cooking stoves, and water heaters.

Kilowatt-hour
A unit of work or energy measured as 1 kilowatt (1,000 watts) of power expended for 1 hour. One kWh is equivalent to 3,412 BTU.

Light Fuel Oil
A liquid petroleum product used as an energy source which is less volatile than gasoline. Light fuel oil includes distillate fuel oil (Nos. 1, 2, and 4).

Main Shift
The shift when the largest number of employees are in the building.If the number of employees changes depending on the season, report a main shift during the busiest season. Employees include part-time and full-time workers and exclude contractors and volunteers.

Multi-functional Devices
Devices which perform two or more activities such as printing, photocopying or faxing.

Natural Gas
A mixture of hydrocarbons containing mainly methane with small quantities of various gaseous hydrocarbons or hydrocarbons dissolved in crude oil found in underground deposits.

On-site Electricity Generation
A form of energy emanating from electric charges at rest or in movement. Includes purchased electricity and self-generated electricity kept for on-site usage.

Operating Hours
Hours an establishment is operating during a typical week. Exclude any time when maintenance, housekeeping, or security staff are working outside of the normal operating hours.

Partially Exposed Parking
Covered indoor parking with one or more walls fully or partially open to the exterior.

Portable Classroom
A classroom that has been brought on site for a temporary period(one school year or longer) to accomodate the variability in student population. This structure is not normally attached to the main school building.

Printers, Photocopiers and/or Fax machines
Equipment used to print, copy, and/or transmit a visual rendering either from a computer to a piece of paper or from a piece of paper onto another piece of paper.

Propane Gas
A normally gaseous straight-chain hydrocarbon extracted from natural gas or refinery gas streams. It can also take a liquid form.

Recommissioning Project
A systematic process for investigating, analyzing, and optimizing the performance of building systems by identifying and implementing of low or no cost and capital intensive facility improvement measures, as well as ensuring their continued performance.

Renovations or Retrofits
The process of upgrading a building's energy-consuming systems. Retrofitting may involve improving or replacing lighting fixtures, ventilation systems, or windows and doors, or adding insulation where it makes economic sense. Retrofitting also means including energy efficiency measures in renovation and repair activities.

Space Cooling
The conditioning of room air for human comfort by a refrigeration unit(e.g. an air conditioner or a heat pump) or by the circulation of chilled water through a central or district-cooling system. The use of fans or venting only, without air or water cooling, is excluded.

Steam
A gas resulting from the vaporisation of a liquid or the sublimation of a solid and generated by condensing or non-condensing turbines.

Typical Week
The normal operating hours for a building or organization when full and part time employees are working in the building. Excludes any time when maintenance, housekeeping, or security staff are working outside of the normal operating hours. If the week changes depending on the season, report a typical week during the busiest season.

Utility Bill
A bill or statement of charges for the consumption and delivery of energy sources or water which is provided by the provider of this energy source or water.

Water Heating
The use of energy to heat water for hot running water, as well as the useof energy to heat water on stoves and in auxiliary water-heating equipment for bathing, cleaning and other non-cooking applications.

Wood
An energy source that includes round wood (sold by the cord), lignin, wood scraps (chips) from furniture and window frame manufacturing, bark, sawdust, forestry residues, charcoal and pulp waste.

Year of Construction
The year in which the major portion of an establishments' building(s) was (were) built. If two or more portions or complete buildings of equal size were constructed at different times, then report the oldest.

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Date modified:: 2025-04-07

Longitudinal Administrative Data Dictionary 2013

Table of Contents

Introduction

Confidentiality

Geography

Dictionary format and contents

LAD register

Programming tips

Sample LAD program

Design of LAD variable acronyms

LAD variable definitions

Additional personal exemptions

Adoption Expenses

Age

Age exemption amount

Age imputation flag

Alimony deduction (claimed)

Alimony or support deductions (paid)

Alimony or support income

Amount of self-employed income from T4 slips for a shareholder

Amount of the provincial children's arts tax credit, as claimed by the client

Area size code

Attendant care expenses

Bankruptcy code

Basic personal amount

Benefit for disabled children

British Columbia mining exploration tax credit

British Columbia Harmonized sales tax-credit

British Columbia Low income climate action tax credit

British Columbia seniors' home renovation tax credit

British Columbia shipbuilding and ship repair industry tax credit (employers)

Business income, gross

Business income, net

Business investment loss

Canada employment amount

Canadian Forces personnel and police deduction

Capital gain held in reserve from the disposition of capital property

Capital gains deferral from qualifying dispositions of eligible small business corporation shares

Capital gains exemption, calculated

Capital gains/losses, net taxable

Capital gains or losses, net

Capital gain (or loss) of qualified small business corporation shares

Capital gain or loss on prior year reserves

Caregiver amount

Carrying charges and interest expenses

Census Division (CD)

Census Division - unique

Census metropolitan area (CMA)

Census Metropolitan Area - unique

Census Sub-division (CSD)

Census Sub-division - unique

Census tract (CT)

Census Tract - unique

Charitable donations calculated

Child care expense deduction

Child care expenses amount – enrolled in education

Child care expenses claimed in respect of disabled dependents 18 years of age and older

Children Fitness amount

Children fitness amount (as claimed by the client)

Children, total number by specific year of age

Child Tax benefit

Child Tax credit

Children, number of children under age 18

Children, ages of the seven youngest

Children, total number in family

Children amount deduction

Children deduction, amount transferred to a spouse or common-law partner

Children's Art Amount

Clergy residence deduction

Commission income from T4 slips

Commission income, gross

Commission income, net

CPP/QPP benefits

CPP or QPP deduction or tax credit on self-employment earnings

CPP overpayment

CPP/QPP total contributions payable from self-employment

CPP/QPP contributions through employment T4

CPP/QPP contributions through employment

CPP/QPP disability benefits included in income

CPP earnings code