The Informatics Professional Services Price Indexes (IPSPI) is an annual business survey conducted by Statistics Canada (SC) to generate estimates of price changes of informatics professional services transacted in Canada. To alleviate some of the reporting burden faced by companies participating in this survey, SC will use administrative data as a substitute for survey data where appropriate. As of reference year 2013, the IPSPI will substitute survey data with T2 tax data for all simple enterprises to estimate average price changes in the informatics professional services industry.

The Informatics Professional Services Price Indexes^Note 1
The IPSPI collects financial, wage and contractor fee information that is used to produce price indexes measuring changes in prices for informatics professional services. Under the North American Industry Classification System (NAICS 2007), this industry consists of all enterprises primarily engaged in providing at least one of the following services:

541510 - Computer Systems and Related Services
511210 - Software Publishers
518210 - Data Processing, Hosting and Related Services
519130 - Internet Publishing and Broadcasting, and Web Search Portals

Selection of Sampled Units for Tax Data Replacement
The IPSPI sample contains two types of enterprises: simple and complex.

A simple enterprise is an entity engaged in a single industry and at a single location. T2 tax data is considered an acceptable replacement for simple enterprises because it provides comparable information for the sampled unit. Approximately 75% of the IPSPI sample contains simple enterprises.

About Tax Data and the Informatics Professional Services Price Indexes

Corporate Income Tax
Corporate income taxes are taxes levied against profits earned by businesses during a given taxable period. All businesses in Canada, with the exception of Crown corporations, Hutterite colonies and registered charities, have to file a corporation income tax (T2) return every tax year. Reporters must remit taxes no later than 6 months after the last day of the businesses’ fiscal period (tax year).

Every month, the Canadian Revenue Agency (CRA) sends the T2 Incorporated Businesses file to SC’s Tax Data Division (TDD), which carries out further processing solely for statistical purposes. This processing ensures that the database accessed by the various business survey programs is clean and complete. Processing activity carried out by TDD involves an editing and imputation process to detect and correct outliers and to replace missing values for businesses that filed their returns too late. This processing is not done to administer or monitor the corporate tax program and no modifications are sent back to CRA. Confidentiality of information relating to individual persons, businesses or organizations (public or private, including public institutions and NGOs) used in record linkages is strictly maintained and the results of the record linkage is not used for purposes that can be detrimental to the persons, businesses or organizations whose information is involved.

Price index calculation using T2 tax data
From each respondent and for each fiscal year, the IPSPI survey collects information on the revenue and expenses associated with sales of informatics professional services. The survey also asks for information on the average annual percentage change in wages paid to employees and in fees paid to contract workers that work to produce the service. These data are used to derive a price relative by calculating the product of a profit multiplier and a labour component. The index is then calculated using a geometric mean of all enterprise price relatives.

A similar approach is taken to estimate the index using tax data based on the relationship between the available T2 variables and collected survey variables. For the profit component of the equation, variables from the tax data were selected to correspond to survey data variables based on their definitions. The labour component of the equation consists of a weighted average of wage and contract fee changes by approximating average labour cost changes.

Quality of the estimates
Prior to the introduction of tax data replacement in reference year 2013, a thorough assessment was carried out to demonstrate its merits. In particular, the estimates produced using the IPSPI survey data were compared to those obtained using a combination of survey data and tax data. The substitution of tax data was determined to be suitable in NAICS 511210 Software Publishing, 518210 Data Processing and Hosting and 541541 Computer System Design.

Conclusion
The replacement of survey data with administrative data, specifically T2 data, maintains the high quality standard of the IPSPI estimates while reducing respondent burden for small businesses in particular. Tax data will be introduced into price estimates for NAICS 511210 Software Publishing, 518210 Data Processing and Hosting and 541541 Computer System Design beginning in reference year 2013. Estimates for NAICS 519130 will continue to be based exclusively on survey data.

Notes

The estimates present gross expenses and rebates (where applicable) for each item. Gross expenses, net expenses and rebates are available.

Estimates of farm operating expenses represent business costs incurred by farm operators for goods and services used in the production of agricultural commodities. All expense information is on a calendar-year basis. If direct rebates are paid to farmers to reduce the cost of particular inputs, then the net expense estimates are used in the preparation of net income, although both gross and net expenses may be displayed. As the objective is to produce provincial estimates of net income, within-province flows from one farm to another are excluded from the estimates. The province can be viewed as one large farm.

Property tax estimates include municipal and school taxes on agricultural land and buildings owned and operated by farmers. They exclude property tax on land rented to others as this is not the business of producing agricultural goods. Taxes on land rented from others are also excluded as these are accounted for in rent expenses. The personal share of property taxes on the farm house is excluded.

Cash rent expenses are estimated for rent paid for land and buildings rented from the government or private sector, including other farmers. Taxes paid on property rented from others and community pasture or grazing fees are included. Quota rental and machine rental costs are excluded. Share rent expenses are estimated for the value of rent, which is paid on a share-crop basis.

Cash wages and room and board estimates include farm wage and salary expenses for hired labour. Wages for the family, including the spouse and children, are also part of this estimate. Wages are split into family and non-family using data from the most recent Census of Agriculture. An increase in family wages would decrease net farm income but leave family income unchanged. Employer contributions for Worker's Compensation, Employment Insurance and the Canada Pension Plan are included. A separate estimate was made for room and board expenses prior to 1986.

Interest expense estimates are made for interest paid on all farm business loans such as mortgages or credit from suppliers and private individuals. Payments on the principal are excluded. Interest paid on land rented to others or on the personal portion of the farm house are excluded using information on land tenure from the most recent Census of Agriculture and tax allowances.

Repairs to buildings and fences expenses include all of the costs associated with the repair and maintenance of farm buildings and fencing, including the farm business share of the farm house. Expenses associated with capital improvements, such as renovations, alterations and new building or fence construction are excluded. A separate estimate was made for repairs to fences expense prior to 1986.

Electricity and telephone expenses are estimated for the farm business only. The personal use portion of these expenses and installation costs are excluded using information from the most recent Census of Agriculture and tax allowances.

Heating fuel expenses include heating and grain drying with oil, propane, natural gas, wood and coal. The personal share of home heating is excluded using information from the most recent Census of Agriculture and tax allowances.

Fuel expenses include petroleum, diesel oil and lubricants used for all types of machinery and equipment from tractors and combines to generators and irrigation pumps. The personal shares of these expenses are excluded using information from the most recent Census of Agriculture and tax allowances.

Machinery repair and other machinery expenses are estimated for repairs and maintenance, licence, registration and insurance costs for farm vehicles and machinery. These estimates include the cost of parts, labour and the farm business share of automobile and truck maintenance.

Fertilizer and lime expenses include all costs associated with the purchase of fertilizer and lime including spreading, if it is part of the cost. A separate estimate was made for lime expense prior to 1986.

The estimate for pesticides represents farm expenditures for all pesticides, herbicides, insecticides and fungicides. If the application of pesticides is part of the cost, it is also included.

Commercial seed expenses include the value of seed and seedlings purchased by farmers through commercial channels, such as elevators, seed houses and seed dealers. The estimates exclude expenses for seed purchased from other farmers as this is an inter-farm transfer in the provincial accounting system. The value of home-grown seed and the value of seed bought for resale are excluded. Seed cleaning and treatment costs are included if they are part of the purchase cost. Prior to 1973, purchases also included nursery stock. From 1973 to 1982, farmers' purchases of nursery stock have been deducted from nursery stock receipts in the farm cash receipts account. Since 1983, only nursery stock purchases from within the same province have been deducted.

Irrigation expense estimates are for the purchase of water or water rights, and exclude the operation or purchase of irrigation equipment.

Twine, wire and containers expenses include farmers' costs for the purchase of baler twine, binder twine, baling wire, plastic wraps and containers. Containers include burlap and plastic bags, wood and cardboard boxes, plant pots and flats, egg cartons and trays, etc. Large containers, such as grain bins, are not included since these are considered capital expenditures.

Crop and hail insurance expenses include the premiums that farmers pay towards both private and government programs. Prior to 1971, crop insurance and business insurance expenses are combined in a total insurance expense. Crop insurance indemnities have been included in the cash receipts account since 1971.

Commercial feed expenses are estimated in the same manner as those for seed. Only the cost of feed and feed supplements purchased by farmers through commercial channels is included—the value of feed bought from other farmers and the value of home-grown feed are therefore excluded. Hay and straw costs are included.

Livestock purchase estimates represent only interprovincial and international trade of cattle, calves, weanling pigs and lambs moving directly to farms. Stock bought and sold between farmers in the same province are not included. From 1971 to 1996, livestock purchase estimates included poultry purchases. Poultry purchases represented the cost of purchasing chicks, pullets, turkeys, geese, ducks, and all other types of poultry from hatcheries. Prior to 1997, hatcheries were considered outside of the agricultural sector. With the inclusion of hatcheries in the agricultural sector, beginning in 1997, under the North American Industry Classification System (NAICS), expenses for poultry purchases have decreased. Movements of birds between farms - including purchases from hatcheries - within the same province are not included.

The artificial insemination fees and veterinary expenses estimates represent all costs that farmers incur when obtaining these services, such as medicine, semen, and technical or professional assistance.

Business insurance expenses for 1971 to date represent the gross amount of premiums paid to protect the capital employed in agricultural production. Estimates for earlier years are net of indemnities and are included with crop insurance expenses.

Custom work expenses are net and represent the difference between custom work expenses and custom-work receipts. They include custom work, contract work, machine hire expenses, and the rental and leasing of farm machinery, equipment and vehicles. Expenses with benefits spread out over many years (such as land clearing) are excluded.

Stabilization premiums are expenses that farmers pay to belong to stabilization programs that support either farm income or prices for selected commodities.

Legal and accounting fees that are pertinent to the farming operation are included. Prior to 1990, legal and accounting fees were a part of other expenses.

Other expenses include items that are not covered elsewhere in the accounts such as office and promotion expenses. Legal and accounting fees were part of other expenses before 1990. They are now a separate item.

Description of depreciation charges

Depreciation charges against the farm business are intended to account for economic depreciation or the loss in fair market value of the capital assets. Generally, depreciation is considered to occur as a result of aging, wear and tear, and obsolescence. It represents the value of capital that is no longer available for future use. Economic depreciation should not be confused with accounting depreciation, tax depreciation, or capacity depreciation.

Building depreciation estimates the depreciation of farm buildings on owner-occupied farms, including the farm business share of houses. The charge for building depreciation on tenant-occupied farms is assumed to be included in the cost of cash or share rent. Machinery depreciation estimates the depreciation of the farm business share of autos and trucks and the depreciation of other machinery that are owned by the farm business. Autos, trucks and machinery leased by the farmer are not depreciated.

Description of rebates

National and provincial estimates of rebates paid directly to farmers represent a reduction in business costs incurred in the production of agricultural commodities. Rebates, paid by various governments, are calculated on a calendar-year basis.

Preliminary estimates for a calendar year are available in May of the following year (i.e., five months after the end of the reference year). The November release revises these estimates to incorporate data received too late to be included in the first release, data revisions received from administrative source agencies, and to incorporate estimates from the Agriculture Taxation Data Program (ATDP), based on a partial sample. Updates based on the 100% ATDP sample are incorporated into the issue released the following May (i.e., 17 months after the end of the reference year).

Preliminary estimates for each farm operating expense except interest, irrigation, livestock and poultry purchases, crop and hail insurance, and stabilization premiums are obtained by applying price and quantity indicators to the previous year's final estimates. These are available in May—five months after the end of the reference year. Prior to 1991, most of the final estimates for farm operating expenses came from the National Farm Survey (NFS) and a sample of farmers' income tax records for unincorporated farms outside of the Prairies. From 1991 to date, the Agriculture Taxation Data Program (ATDP) is the main data source. The first sets of estimates that are based on a partial ATDP sample are released in November of the following year. Estimates based on the complete ATDP sample are released the following May, seventeen months after the end of the reference year.

Revisions are made in an effort to improve the quality of the estimates and may cover two years preceding the reference year for the November release, and one year for the May release.

Revisions are also incorporated into this series after the results of each Census of Agriculture have been reviewed. Concepts, methods and format may also be changed at this time, to provide a historical time series which is methodologically and conceptually consistent.

To obtain detailed technical information on the data quality of the Agriculture Taxation Data Program, whose estimates form the base of this series, users can refer to the Definitions, data sources and methods section of the release of Farm operating revenues and expenses.

For the other expense items (interest, irrigation, livestock and poultry purchases, crop and hail insurance, and stabilization premiums), preliminary estimates of the previous calendar year are released in May and includes all data received from source agencies or Statistics Canada sources at the time of release. The November release revises these to incorporate changes made by the source agencies, and to accommodate data received too late to be included in the first release.

Interest expenses are estimated from administrative data prepared by banks, credit unions, the Farm Credit Canada, federal and provincial governments, and from Agriculture and Agri-Food Canada. The data are adjusted to conform to the required concepts. Examples of such adjustments would be converting fiscal year data to a calendar-year basis, or the exclusion of the personal share portion of the interest on the house mortgage.

Irrigation expense estimates come from the Association of British Columbia Irrigation Districts, Alberta Agriculture and Rural Development, the Saskatchewan Water Corporation, and the Prairie Farm Rehabilitation Administration.

Livestock purchase expense estimates are based on international and interprovincial import data. The number of animals imported interprovincially and internationally is obtained from supply and disposition balance sheets published by the Agriculture Commodities section. The values for animals imported interprovincially are based on prices received by farmers in the exporting province, as compiled by the Canadian Agricultural Financial Statistics section. Transportation costs between provinces, as provided by the transportation industry, are added to the livestock purchase expense. The value of animals imported internationally is calculated using International Trade Division data.

Prior to 1997, poultry purchase expense estimates included the cost of purchasing chicks from hatcheries. With hatcheries becoming part of the agricultural sector in 1997, only the value of chicks and hatching eggs imported interprovincially and internationally is measured. Quantities of pullet and broiler chicks, turkey poults and chicken and turkey hatching eggs are obtained from Agriculture and Agri-Food Canada. Prices are obtained from the Canadian marketing agencies for eggs, broiler hatching eggs and turkeys. International import prices are obtained through the International Trade Division, Statistics Canada.

Crop and hail insurance estimates come from the Canadian Crop Hail Underwriters Association and Agriculture and Agri-Food Canada's administrative data.

Stabilization premium estimates are provided by the provincial governments. Stabilization programs include the Farm Income Stabilization (ASRA) program in Quebec, the Dairy Subsidy (1981 to 2002), the private Dairy Livestock Insurance Program in Nova Scotia (1991 to present), private livestock insurance in Newfoundland and Labrador (1991 to present) and the Cattle Price Insurance Program (CPIP) in Alberta (2009 to present). In recent years, additional programs include the Ontario Risk Management Program (2007 to present), Nova Scotia poultry insurance (2008 to present), PEI livestock insurance (2009 to present), the Hog Price Insurance Program in Alberta (2011 to present), and the Overwinter Bee Mortality Insurance in Manitoba (2012 to present). The method for handling stabilization premiums was revised as part of the 1971-to-1987 intercensal revisions. For 1971 to date, premiums are reported in the farm operating expenses series.

Estimation methodology for depreciation charges

The depreciation on farm buildings is based on the value of farm land and buildings. Provincial owner-occupied proportions are derived from the Census of Agriculture estimates of land tenure. The building depreciation expenses are revised from 1997 to 2007 using the Farm Credit Canada (FCC) farmland sales data to adjust the building/land value split. Unlike the FCC data, the Census of Agriculture does not separate the value of buildings from the value of land. The FCC sales data are used in combination with information from the Census of Agriculture on the value of land and buildings and land tenure to derive the building/land value splits by province. The proportions of houses and other buildings to land are derived from the special 1958 Farm Income and Expenditure Survey, with some adjustments prior to 1984 to account for changes in the proportions over time.

The business share of the house was based on tax allowances and expert opinion. These proportions are used to derive the owner-occupied farm business share of the value of farm houses and other buildings. Depreciation is calculated using the declining balance method where the appropriate capital value is multiplied by the depreciation rate. The depreciation rate is 2% for farm houses and 5% for other buildings. It would take 80 and 31 years, respectively, to depreciate 80% of the value from any particular year, using the declining balance method.

Depreciation of autos, trucks and other farm machinery are based on their respective capital value series, using the declining balance method. Depreciation rates vary by province, but range between 9% and 17%. It would take approximately 17 and 9 years, respectively, to depreciate 80% of the value from any particular year, using this method. Only the farm business portion of depreciation on autos or trucks is included. The business share of the autos and trucks was based on tax allowances and expert opinion.

Leasing of automobiles, trucks and farm machinery

Beginning in the early 1990s, the leasing of vehicles and farm machinery became increasingly common. The portion of the value of autos, trucks and farm machinery that was being leased by farmers was removed from the depreciation calculation.
Machinery and equipment is separated into five categories :

• automobiles
• trucks
• tractors
• self-propelled combines
• all other machinery.

The practice of leasing is most common for the first four categories (above) while "all other machinery" is, for the most part, owned outright by farmers.

Decisions made on the basis of information provided by manufacturers, dealers, surveys, administrative data, etc. are the following :

• Automobiles, trucks, tractors, and self-propelled combines purchased prior to 1992 were not purchased under a lease agreement.
• The capital value owned by the farm operator used in calculating depreciation was reduced when the leasing calculations began in 1992.

Automobiles and trucks

It is assumed that at the end of the lease agreement for automobiles and trucks (i.e., after three years) either the leasee buys the vehicle outright at a "buy out" value or another farmer buys the used vehicle outright or the leasee returns the vehicle to the dealer who sells it to the non-agriculture sector.

Tractors and self-propelled combines

At the end of the lease agreement for tractors (i.e., after four years) and self-propelled combines (i.e., after three years) either the leasee buys the machinery outright at a "buy out" value or another farmer buys the used machinery outright. In either case, the value of used farm machinery purchased outright is included in the total value of owned farm machinery.

Estimation methodology for rebates

The rebate estimates include all payments made directly to producers under federal, provincial and municipal expense-reducing programs. Administrative data are obtained directly from provincial departments of agriculture and finance.

As the data are obtained directly from the agencies administering the rebate programs, and making payments to the producers, they are deemed to be of good quality.

March 10, 2016 (Previous notice)

To facilitate the requirements of their programs, Employment and Social Development Canada and Statistics Canada have agreed to add 25 occupational titles to the National Occupational Classification (NOC) 2011. These occupational titles are published as an update to the NOC 2011, and do not have an impact on the existing classification structure.

• National Occupational Classification (NOC) 2011

The NOC 2016 will be released in late 2016, and will include these occupational titles.

The National Occupation Classification (NOC) 2016 will be released in late 2016, and will include these occupational titles

NOC Unit Group	Occupational Titles
0012	chief privacy officer - government services
0013	chief privacy officer - financial, communications and other business services
0014	chief privacy officer - health, education, social and community services and membership organizations
0015	chief privacy officer - trade, broadcasting and other services, n.e.c.
0016	chief privacy officer - construction, transportation, production and utilities
0512	executive producer - video games
0512	executive producer - visual effects
0711	residential construction site manager
2174	mobile applications developer
2263	health and safety advisor
2263	safety supervisor - occupational health and safety
2283	video game tester
4313	armoured soldier
4313	combat engineer
5131	visual effects producer /
5131	visual effects technical director - motion pictures
5131	visual effects project manager
6316	surveillance supervisor - casino
6541	surveillance operator - casino
6731	environmental service worker (ESW) - hospital
7293	residential insulation installer
7441	solar hot water system installer
7441	bathtub liner installer
9232	battery operator - oil and gas
9537	window and door assembler - PVC window and door manufacturing

To learn more, please contact RESP-NC-NOC-CNP-GR@hrsdc-rhdcc.gc.ca

Statement 3(I,II)

1. Introduction

The Air Passenger Origin and Destination (POD) Survey is conducted continuously by all Canadian air carriers assigned to reporting Level I and Level II¹ that, in each of the two years immediately preceding the reporting year, enplaned 600,000 or more scheduled revenue passengers using fixed wing aircraft. The Aviation Statistics Centre (ASC) of Statistics Canada collects the data under the authority of the Statistics Act – RSC 1985, Chapter S19 and the Canada Transportation Act, Section 50, for the statistical purposes of both Statistics Canada and Transport Canada.

The POD Survey covers revenue passenger trips made in whole or in part on domestic and/or international scheduled flights. Carriers must report such trips if (i) they operated one or more segments of the itineraries and (ii) no other carrier participating in the survey operated any preceding segments. Reporting is based on information obtained from lifted flight coupons (or their electronic equivalent). The complete ticket itinerary is recorded as one entry for each trip showing the routing from the initial origin to the final ticket destination and including, in sequence, each point of intraline or interline transfer, the carrier (both operating and advertised for code share segments) and the fare basis code on each flight coupon stage as well as the total value of the ticket in Canadian dollars. Carriers reporting a 10% sample of their itineraries are to report only tickets with numbers ending in zero.

This document details the requirements of the POD Survey as well as the instructions on how the data are to be reported.

2. The Survey Universe

The POD Survey universe includes all revenue passenger trips moving in whole or in part on domestic and/or international scheduled flights operated by participating air carriers. All electronic tickets from all scheduled flights of the reporting carrier must be examined to identify any tickets that meet the Survey selection requirements. The POD Survey must not be limited to the tickets that the reporting carrier issues. The Survey must include all tickets in which the carrier transported a passenger. The electronic ticket sale record can be the source of the data to be examined. The passenger ticket itinerary information to be reported in the POD Survey can be recorded from the first ticket coupon. There is no requirement to wait until a trip has been completed to report the ticket itinerary information. Coupons from a conjunction² ticket set shall be considered as a single itinerary under the ticket number of the primary (first) ticket of the conjunction set.

It is recognized that many airlines do not record the entire itinerary from tickets issued by other airlines for revenue accounting purposes. However, the reporting carrier is required to obtain the complete itinerary data for tickets issued by other airlines in order to determine if the ticket meets the selection requirements for inclusion in the Survey.

2.1 Honoured Tickets

There are instances where a reporting carrier may honour the ticket of another carrier (non code-share partner) and transport the passenger without re-issuing the ticket. In these cases, the reporting carrier should treat the ticket as if it had actually been re-issued and report it accordingly. This includes changing the air carrier code of the ticketing carrier from the one on the ticket to the carrier that honoured the ticket.

3. Sample Selection and Reporting Criteria

3.1 Use of 10 percent sample

Where the POD Survey data represent a 10% sample of tickets in which a participating carrier transported the passenger(s) on at least one segment of the ticketed journey, each participating airline must examine all electronic tickets, including Automated Ticket and Baggage (ATB) tickets for passengers on all of the carrier's scheduled flights throughout its system. This requirement applies to tickets issued by the reporting airline as well as tickets issued by other airlines.

Tickets to be retained for further sampling consideration are:

1. Group-tickets with 11 or more passengers regardless of the ticket serial number.
2. Single-passenger tickets with serial numbers ending in the digit zero (not the check digit). For conjunction tickets, the serial number for the first group of tickets determines the reportability of the entire conjunction set.
3. Group tickets with 10 or less passengers with serial numbers ending in the digit zero (not the check digit).

3.2 Use of 100 percent sample

In order to improve sample accuracy or to prevent distortions, the Aviation Statistics Centre may require a carrier to employ a 100 percent sample.

In certain markets or in special situations (e.g. on-board sales on shuttle services), a carrier may elect to use a 100 percent sample. In such cases, prior approval for use of this option must be obtained from the Aviation Statistics Centre. Similarly, if this option has been adopted, it may not be discontinued without prior approval by the Aviation Statistics Centre.

4. Conversion of Ticket Itinerary to the Required Dual-Carrier Format

The Aviation Statistics Centre requires that passenger itineraries be reported with the operating and the advertised carrier identified on each trip segment. The reporting carrier must identify the advertised carrier and record it in the advertised carrier field for each segment.

Each reporting air carrier must also identify itself as the operating carrier (in the operating carrier field) on each segment of the itinerary on which it has or will transport the passenger(s).

The reporting air carrier must also identify the operating carrier on each flight segment on which it is the advertised carrier. However, the reporting carrier is not responsible for reporting the operating carrier of a code share flight in the reported itinerary if the reporting carrier is not in a code sharing relationship with the advertised carrier for that flight.

5. Identification of Reporting Carrier

The first operating participating carrier³ in a trip is responsible for reporting to the survey since it is the one most likely to have the information necessary for reporting.

6. Information to be Reported to the Air Passenger Origin and Destination Survey

The following items are to be reported for each ticket selected for the POD Survey (see Appendix B for the actual record layout). Note that conjunction tickets and re-issued tickets do not require special treatment and are to be treated the same as regular tickets. No adjustment is made in the survey for alterations or changes in itinerary, which take place subsequent to the trip segment covered by electronic ticket.

6.1 Number of Passengers

This is the number of passengers listed for the ticket. For tickets covering 1 to 10 passengers, include the actual number of passengers. A half-fare passenger, such as a child, is to be counted as one passenger. A fractional-fare passenger, such as in a family plan, is also to be counted as one passenger. Tickets for infants under two years of age and not occupying a seat are not to be counted. Passengers flying on "frequent flyer" redemptions are counted as passengers⁴. If a reporting air carrier, using the 10% sample method, issued tickets covering more than 10 passengers, the passenger counts associated with these tickets are to be divided by 10 and then rounded to the nearest whole passenger. (Carriers reporting a 10% sample may contact the Aviation Statistics Centre regarding possible alternate approaches to reporting tickets for more than 10 passengers.)

6.2 Carrier – Routing Detail

The data reported for each passenger trip should show the complete routing, from the origin airport to the destination airport, including each airport where the passenger made a connection or a stopover (intraline or interline). In addition, for each segment in the itinerary, the reporting airline must report the advertised carrier (the carrier whose code and flight number appear on the face of the coupon or in the ticket itinerary) and the operating carrier (the airline that actually provided the transportation) if it is a partner to the reporting airline in a code-share relationship on that segment. For segments not flown by the reporting airline or one of its code-share partners and not advertised on the reporting airline or one of its code-share partners, the operating carrier should be the same as the advertised carrier. The specific reportable data elements representing carrier-routing detail are as follows:

1. IATA Location code for the airport of origin of the segment. This is the airport at which the passenger boarded the flight.
2. IATA Carrier code for the operating airline, or the airline providing the transportation. If the reporting airline or an airline honouring the reporting airline's coupon is transporting the passenger, insert that airline's code in the operating carrier field for the coupon. If the reporting airline or one of its code-share partners is not the operating airline, use the code of the advertised airline in the operating carrier field.
3. IATA Carrier code for the advertised airline, or the airline appearing on the flight coupon. Note that this is not necessarily the airline issuing the ticket.
4. Fare basis code. This refers to the one-character fare basis code originating with the United States Department of Transportation (U.S. DOT). Air carrier fare basis codes are to be converted to these codes (see Appendix E for a list of the codes).
5. IATA Location code for the airport of destination of the segment. This is the second airport of the coupon and represents the trip termination, a point of intraline or interline connection, a stopover, or a change-of-gauge. Where surface transportation is indicated in an itinerary, use the code "--" (dash dash). Omit any surface portions, which appear at the beginning or end of an itinerary. If a carrier is not known, use the code "UK" (unknown). Helicopter and air taxi portions of itineraries are to be retained and recorded.

6.3 Total Value of the Ticket (including taxes) in Canadian Dollars

This is the total dollar value listed for the ticket. The amount is to be reported in Canadian dollars.

Reporting carriers using the 10 % sample method should divide the total value of the ticket by the number of passengers reported if the number of passengers on the ticket is between 2 and 10. If the number of passengers on the ticket was more than 10, divide the total value of the ticket by the original number of passengers on the ticket (not the number of passengers resulting from the previous instruction to divide by 10).

All carriers are responsible for reporting total ticket value for bulk fare tickets or inclusive tour tickets sold either directly to passengers or through tour operators. Where such tickets contain no fare information, the reporting carrier must report the value of the ticket that the reporting airline received from the tour operator. This can be derived by dividing the monthly contract revenue received by the airline from the tour operator for a city-pair by the number of passengers who travelled in the city-pair using tickets covered by the contract.

Only if the total ticket value cannot be determined from the ticket or calculated from bulk fare contracts may the reporting airline use 99999 in the fare field.

7. Aggregating Recorded Data

Prior to the submission of each quarterly report to the Aviation Statistics Centre, the reporting carrier is required to sort the recorded entries into alphabetic sequence by itinerary, i.e. by ticket origin, complete routing (including the fare code) and ticket destination. All identical entries are then to be combined into one summary record each quarter.

The number of passengers on the summary records is to be the sum of the passenger amounts of all the individual identical records combined. Fare amounts are also to be summed accordingly.

8. Sources of Data for Reporting

Airlines that are required to participate in the POD Survey must use all possible sources of information needed to report complete and accurate itinerary data.

If an electronic ticket does not contain all the information needed to help the reporting airline to report the required POD Survey data then the airline must obtain the information from additional sources. If the reporting airline also issued the ticket, then the airline may need to examine its ticket sales data or its Transaction Control Number (TCN) records to assist it in reporting the entire itinerary, operating carriers and airport codes in an accurate manner.

If an electronic ticket is part of a ticket issued by another airline then the reporting carrier is responsible for obtaining all of the itinerary information that it needs from the issuing carrier. If the ticket is issued by a code-share partner of the reporting carrier or by another air carrier that belongs to a marketing alliance that includes a Canadian air carrier, then the reporting carrier must obtain all information from the issuing carrier that will help it to report the entire itinerary, in the applicable quarter.

9. Statement of Procedures

Each airline that participates in the POD Survey is required to prepare and send to the Aviation Statistics Centre a statement of the procedures the airline uses to select, record, summarize, edit and report the survey data. The Aviation Statistics Centre must approve changes made to POD Survey processing prior to their implementation. The Statement of Procedures should provide enough detail for the Aviation Statistics Centre to understand the carrier's flow of processing of tickets, the selection and reporting decisions, methods used to identify the operating carrier, editing and management responsibility and supervision.

10. Submission of Reports

Reports are to be filed with the Aviation Statistics Centre for each quarter of the year, within thirty (30) days after the end of each quarter. The data should be created in text file format and submitted via Statistics Canada's E-File Transfer Service.

10.1 Reporting by E-File Transfer

Statistics Canada has an e-File Transfer Service (e-FT) in place, which enables organizations outside of Statistics Canada to exchange electronic files in a secure manner using the Internet.

If POD Survey data are provided by e-File transfer, please refer to the attached separate document titled "Statistics Canada's e-File Transfer Service: External User Guide" for detailed user instructions.

Carriers should contact the Aviation Statistics Centre when choosing to use the e-File Transfer service so that appropriate user accounts and permissions may be established.

Individual file password(s) should be communicated directly to the manager of the Air Passenger Origin and Destination Survey.

11. Record Retention

Participating airlines are required to retain all passenger ticket itinerary information used to prepare the POD Survey reports for three years. Records should be retained to enable the airline to reconstruct the POD Survey reports for the latest three years (twelve quarters). The method of storage and retrieval of stored records must be identified in the carrier's Statement of Procedures.

Appendix A: Canadian Air Carriers Participating in the Air Passenger Origin and Destination Survey

Appendix B : Revenue Passenger Origin-Destination Survey Record Layout

Environment, Energy and Transportation Statistics Division

Revenue Passenger Origin-Destination Survey – Statement 3 (I, II)

General information

This information is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19.

COMPLETION OF THIS QUESTIONNAIRE IS A LEGAL REQUIREMENT UNDER THIS ACT.

Survey purpose – The purpose of this mandatory, quarterly survey is to provide estimates, on a city-pair basis, of air passengers travelling on scheduled commercial flights. Your information may also be used by Statistics Canada for other statistical and research purposes.

Confidentiality – Statistics Canada is prohibited by law from releasing any information it collects that 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 the information from this survey for statistical purposes.

Fax or e-mail transmission disclosure – Statistics Canada advises you that there could be a risk of disclosure during the transmission of information by facsimile or e-mail. However, upon receipt, Statistics Canada will provide the guaranteed level of protection afforded all information collected under the authority of the Statistics Act.

Record linkages – To enhance the data from this survey, Statistics Canada may combine it with information from other surveys or from administrative sources.

Data-sharing agreements – To reduce respondent burden, Statistics Canada has entered into data-sharing agreements under Section 12 of the Statistics Act with Transport Canada and the Canadian Transportation Agency. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use this data.

Although, under Section 12 of the Statistics Act, respondents can object to the sharing of information with other organizations, because Transport Canada has the legislative authority to collect this information on a mandatory basis pursuant to the Canada Transportation Act and the Transportation Information Regulations, respondents do not have the right to object to the sharing of the data.

However, respondents may refuse to share their information with the Canadian Transportation Agency by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Under the terms of the Section 12 agreement, the Canadian Transportation Agency has agreed to keep the data confidential and use them only for statistical purposes.

Please submit your data within 30 days of the current reference quarter.

Appendix C: Glossary of Terms

Selected terms used in these instructions are defined and explained in the glossary in the context applicable to these instructions only. They are not intended to be general definitions for use beyond the confines of this passenger survey.

Carrier

• Advertised Carrier: The airline whose code and flight number appear on the flight coupon or in the ticket itinerary.
• Carrier: Any scheduled air carrier, Canadian or foreign, that appears on a coupon stage in a ticket itinerary, including helicopter and taxi carriers.
• Operating Carrier: The air carrier that actually operated the advertised flight. The operating carrier may advertise its own flight while allowing another airline to advertise the same flight. In some situations, the code-share operator does not advertise service under its own name and only operates flights for the airline advertising the service.
• Participating Carrier: An air carrier that is governed by the survey data collection and reporting instructions contained herein and which is required to file POD reports with the Aviation Statistics Centre.
• Reporting Carrier: The air carrier in a given itinerary, which has identified the reportable flight coupon and recorded the itinerary for inclusion in the data submission to the Air Passenger Origin and Destination Survey.

Carrier Reporting Level (2010 definitions):

• Level I: Every Canadian air carrier that, in the calendar year immediately preceding the reporting year, transported at least 2 million revenue passengers or at least 400 thousand tonnes of cargo.
• Level II: Every Canadian air carrier that, in the calendar year immediately preceding the reporting year, transported at least 100 thousand, but fewer than 2 million revenue passengers, or at least 50 thousand but less than 400 thousand tonnes of cargo.
• Level III: Every Canadian air carrier not classified in reporting level I or II that, in the calendar year immediately preceding the reporting year, realized gross revenues of at least 2 million dollars for the provision of air services for which the air carrier held a licence.
• Level IV: Every Canadian air carrier not classified in reporting level I, II or III that, in the calendar year immediately preceding the reporting year, realized gross revenues of less than 2 million dollars for the provision of air services for which the air carrier held a licence.

Change of Gauge: The planned change from one aircraft to another or from an aircraft of one size to that of another size within the itinerary of a single flight number. For example, a flight from Sydney to Los Angeles may operate from Sydney to Auckland with a B767 and from Auckland to Los Angeles with a B747. For the purposes of POD Survey reporting, a passenger with a SYD-LAX coupon should be reported as SYD-AKL-LAX such that the point of change of gauge is inserted in the reported itinerary.

Connection:

• Interline Connection: A passenger's transfer from a flight operated by one airline to a flight operated by another airline, with or without a stopover, at an intermediate point in an itinerary.
• Intraline Connection: A passenger's transfer from one flight to another flight at an intermediate point in an itinerary, where the same air carrier operates both flights.

Itinerary: All points in the passenger journey, beginning with the origin, followed by the routing, and ending with the destination, in the sequence shown on the ticket.

Lifted Flight Coupon (or Electronic Equivalent): A passenger ticket coupon, good for travel on a single flight that has been either removed by the transporting airline at the time of passenger boarding or surrendered by the passenger in exchange for a boarding pass. The electronic equivalent would be any evidence of passenger travel on a flight that is part of a ticket itinerary.

Point:

• Intermediate Point: Any point in an itinerary, other than the origin or destination, at which the passenger makes an interline or intraline connection.
• Point: A city or airport (including heliports).

Revenue Passenger: A person for whose transportation an air carrier receives commercial remuneration. This definition includes, for example, (i) passengers travelling under publicly available promotional offers ("two-for-one") or loyalty programs ("frequent flyers"); (ii) passengers travelling as compensation for denied boarding; (iii) passengers travelling at corporate discounts ; (iv) passengers travelling on preferential fares (government, seamen, military, youth, student). This definition excludes, for example, (i) persons travelling free; (ii) persons travelling at a fare or discount available only to employees of air carriers or their agents; (iii) employees of an air carrier travelling on the business of the carrier; (iv) infants who do not occupy a seat.

Routing: The carrier on each flight coupon stage in an itinerary and the intermediate points of connection (interline and intraline) in the sequence of occurrence in the movement of the passengers from origin to destination.

Scheduled Service: The operation of a flight on a regular basis according to a published timetable and available to the public on short notice.

Surface Segment: Ground transportation (bus, rail, boat) that is included as part of a ticketed air itinerary and the total value of the ticket.

Ticket:

• Conjunction Ticket: Two or more tickets concurrently issued to a passenger, which in total constitute a single travel document for a single ticket itinerary.
• Electronic Ticket: A computer record of a ticketed passenger itinerary and fare.
• Group‑Fare Ticket: A single ticket valid for the transportation of two or more revenue passengers over the same itinerary.
• Reissued Ticket: A ticket issued in exchange for all or part of the unused portion of a previously issued ticket.
• Single‑Passenger Ticket: A passenger ticket valid for transportation of only one revenue passenger over a given itinerary.

Ticket Destination: The last point in the itinerary and the last point at which the passenger is to deplane at the completion of the journey. (In round‑trip itineraries, the ticket destination and the ticket origin are the same.)

Ticket Number: The sequential number on a ticket, consisting of a three-digit carrier number and a ten-digit document number. The check digit is excluded. For the purposes of identifying zero-ending tickets for inclusion in the sample for the POD Survey, it is the tenth digit of the document number that is to be considered. The ticket number is also known as the document control number or form and serial number.

Ticket Origin: The first point in the itinerary and the point where the passenger first boards an air carrier.

Appendix D: Summary of Sample Selection Logic

Step 1: Tickets issued by reporting airline or other airlines

Step 2: Is the ticket for a group of 11+ passengers?

• If Yes, go to Step 4
• If No, go to Step 3

Step 3: Does the ticket number end in zero?

• If Yes, go to Step 4
• If No, do not report ticket to POD Survey

Step 4: If this is a conjunction ticket, is this the first booklet?

• If Yes, go to step 5
• If No, do not report ticket to POD Survey

Step 5: Was the ticket first used during the Quarter being processed?

• If Yes, go to Step 6
• If No, do not report ticket to POD Survey

Step 6:

• Determine operating carrier for all trip segments on which reporting carrier or its affiliate was or will transport the passenger.
• Convert the Fare Basis code on each coupon to one of the U.S. DOT\StatsCan POD Survey Fare Basis reporting codes.
• Is reporting carrier the first operating carrier in the ticket itinerary?
• If Yes, go to Step 7
• If No, do not report ticket to POD Survey

Step 7: Report entire ticketed itinerary to POD Survey

Appendix E: United States Department of Transportation / Statistics Canada Air Passenger Origin and Destination Survey Codes for Reporting Fare Basis Information in the Itinerary Record

Seven single-character codes, created by the United States Department of Transportation (U.S. DOT), Bureau of Transportation Statistics, Office of Airline Information, are to be used for reporting fare basis information in the POD Survey. These codes are designed to provide identification for unrestricted (full) and restricted (discount) fares in first class, business class and coach class categories and a code for an unknown fare basis. The POD Survey fare basis reporting codes are:

• F - Unrestricted First Class
• G - Restricted First Class
• C - Unrestricted Business Class
• D - Restricted Business Class
• Y - Unrestricted Coach/Economy Class
• X - Restricted Coach/Economy Class
• U - Unknown (This fare category is used when a fare basis code is not shown on a ticket coupon, or when you cannot read the fare basis code, or when two or more carrier fare codes are compressed into a single coupon.)

"Unrestricted" includes all fares not subject to restrictions other than time of day, such as night and off-peak fares. These categories include all "full" or "premium" fares (F, C, P, W, Y, J, R), plus all otherwise unrestricted off-peak fares (FN, YN, CN, and KN) and the "economy" (K) fares.

"Restricted" includes any fare subject to significant restrictions, such as, advanced purchase requirements, minimum or maximum stay, refund penalty, membership in a particular group (military, youth, clergy), tour package and similar characteristics.

---

Notes

1. See definitions under "Carrier Reporting Level" in the Glossary in Appendix C.
2. See definition of "Ticket: Conjunction" in the Glossary in Appendix C.
3. For a list of the carriers participating in the POD Survey, see Appendix A.
4. See definition of "Revenue Passenger" in the Glossary in Appendix C.

The Census of Agriculture provides a statistical portrait of Canada's agriculture industry and its farm operators and families.

Information and services

Census year

• 2011 ArchivedArchived
• Archived 2006 Archived
• Archived 2001 Archived

• Who should fill in the Census of Agriculture questionnaire?
• What is an agricultural operation?
• How long will it take?
• What records will be useful in filling out your Census of Agriculture questionnaire?
• The law protects what you tell us
• Do you have to fill in the Census of Agriculture questionnaire?
• Need help?

Who should fill in the Census of Agriculture questionnaire?

The person(s) responsible for, or knowledgeable about, the management decisions of an agricultural operation.

What is an agricultural operation?

An agricultural operation produces at least one of the following products intended for sale. (It is not necessary to have had sales in the past 12 months.)

• Crops (hay, field crops, tree fruits or nuts, berries or grapes, vegetables, seed)
• Livestock (cattle, pigs, sheep, horses, game animals, other livestock)
• Poultry (hens, chickens, turkeys, chicks, game birds, other poultry)
• Animal products (milk or cream, eggs, wool, furs, meat)
• Other agricultural products (Christmas trees, sod, greenhouse or nursery products, mushrooms, honey or bees, maple syrup products)

How long will it take?

It may take about 40 minutes to complete your questionnaire, but the time will depend on the size and type of your operation. The questionnaire contains 36 steps, but most operators only have to complete about a third of them.

Statistics Canada takes all possible measures to reduce response burden such as providing a help line, giving the option of completing the questionnaire on paper, by telephone or on the Internet, etc.

What records will be useful in filling out your Census of Agriculture questionnaire?

The following records may help save you time:

• property tax statements
• 2015 income tax forms
• crop management and herd management records
• account books or computerized farm accounts
• financial statements prepared for lending institutions
• crop insurance statements

The law protects what you tell us

The confidentiality of your Census of Agriculture form is protected by law. Only Statistics Canada employees who work with census data and have taken an oath of secrecy see your form.

You can ask to see the information you provided on your 2016 Census of Agriculture after November 2016. To do so, write to the Privacy Co-ordinator, Statistics Canada, 25th Floor, R.H. Coats Building, Ottawa, Ontario K1A 0T6.

Do you have to fill in the Census of Agriculture questionnaire?

Yes. Under the Statistics Act, agricultural operators are required to complete a Census of Agriculture form.

Need help?

The Census Help Line operates Monday to Friday between 8 a.m. and 8 p.m. and Saturday and Sunday between 8:30 a.m. and 4:30 p.m. from May 2 to July 31. If you have any questions, need assistance in completing your questionnaire, or require extra forms, call 1-855-859-6273.

Preliminary Estimates, T1 Family File

User's Guide

Table of contents

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Data Source
Data Frequency
Data Quality
Confidentiality and Rounding
RRSP Contributors (product #17C0006)
RRSP Contribution Limits (ROOM) (product # 17C0011)
Canadian Savers (product #17C0009)
Canadian Investors (product #17C0007)
Canadian Investment Income (product #17C0008)
Canadian Taxfilers (product #17C0010)
Charitable Donations (product #13C0014)
Canadian Capital Gains (product #17C0012)
Statistical Tables - Footnotes and Historical Availability
Glossary of Terms
Geography

• Postal Geography
• Census Geography
• User-defined areas:

Geographic Levels – Postal Geography

• Adding Postal Areas Without Duplication
• City identification number (CityID)
• Hierarchy of postal geography

Geographic Levels – Census Geography
Geographic Levels – Special Geography
We Invite Your Comments
List of available data products

Income Statistics Division
Statistics Canada
STATCAN.income-revenu.STATCAN@statcan.gc.ca
February 2016

Text begins

Data Source

The financial and donors databanks are derived from income tax returns. For the most part, tax returns were filed in the spring of the year following the reference year. For example, for the 2014 tax year, most income tax returns were filed by April 30, 2015.

Demographic characteristics such as age are given as of December 31 of the tax year. Income information is for the calendar year under review.

The data for the products associated with this release are derived from an early version of a file that Statistics Canada receives from Canada Revenue Agency (CRA). The file benefits from timeliness, but loses some accuracy because of it. This earlier tax file, often referred to as the T1 preliminary file, contains about 97% of the records on the CRA file received four to five months later.

Data Frequency

Data are updated on an annual basis.

Data Quality

i) Number of Canadian taxfilers

The data used are direct counts from T1 preliminary tax file. For the 2014 tax year, 25.9 million Canadians or 72.5% filed tax returns.

ii) Elderly population

Some elderly Canadians receiving only Old Age Security and Guaranteed Income Supplement do not file because they have low or no taxable income. However, with the introduction of the Federal Sales Tax (FST) Credit in 1986 and the Goods and Services Tax (GST) Credit in 1990, the percentage of the elderly population filing tax returns has increased.

iii) Low Income

Persons below a certain level of income with low income have no tax liability and are not required to file tax returns. However, with the introduction of the Child Tax Credit in 1978, the Federal Sales Tax (FST) Credit in 1986, the Goods and Services Tax (GST) Credit in 1990, and the Child Tax Benefits in 1993, persons with low income are still likely to file tax returns in order to apply for these credits.

Confidentiality and Rounding

Over the years since its creation, the T1 Family File (T1FF) has become known as a reliable, annual source for income and demographic estimates. To protect the confidentiality of Canadians, all data are subject to the confidentiality procedures of rounding and suppression.

All counts are rounded. Rounding may increase, decrease, or cause no change to counts. Rounding can affect the results obtained from calculations. For example, when calculating percentages from rounded data, results may be distorted as both the numerator and denominator have been rounded. The distortion can be greatest with small numbers.

Starting with the 2007 data, all aggregate amounts are rounded to the nearest $5,000 dollars. Also as of 2007, median incomes in the data tables are rounded to the nearest ten dollars (prior to 2007 they were rounded to the nearest hundred dollars).

Since 1990, data cells represent counts of 15 or greater, and are rounded to a base of 10. For example, a cell count of 15 would be rounded to 20 and a cell count of 24 would be rounded to 20.

Note: Counts represent the number of persons. Reported amounts are aggregate dollar amounts reported.

In the data tables:
Medians, Percentiles and Average amount are rounded to the nearest ten dollars.
Percentages are published with no decimal and calculated on rounded data; therefore, the sum of percentages might not equal 100% in the case of small counts.

Suppressed Data

To maintain confidentiality, data cells have been suppressed whenever:

• areas comprise less than 100 taxfilers;
• cells represent less than 15 taxfilers;
• cells were dominated by a single filer;

Suppressed data may occur:

i) Within one area:

• when one of the income categories is suppressed, a second category must also be suppressed to avoid disclosure of confidential data by subtraction (called residual disclosure);
• when one of the gender categories is suppressed, the other gender category must also be suppressed to avoid residual disclosure;
• when one age group category is suppressed, another age group must also be suppressed to avoid residual disclosure.

ii) Between areas:

• when a variable amount in one area is suppressed, that variable amount is also suppressed in another area to prevent disclosure by subtraction.

RRSP Contributors (product #17C0006)

This databank provides information on taxfilers who contributed to a Registered Retirement Savings Plan (RRSP) during the tax year under review.

The content of the databank is as follows:

Table 1: Summary
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Number of RRSP contributors
Column 8 – Average age of RRSP contributors
Column 9 – Median employment income of RRSP contributors
Column 10 – 75th percentile of employment income of RRSP contributors
Column 11 – Amount of RRSP dollars reported (in thousands of dollars)
Column 12 – Median RRSP contribution

Table 2: Age groups
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Total number of RRSP contributors
Column 8 – Percent of contributors 0 to 24 years of age
Column 9 – Percent of contributors 25 to 34 years of age
Column 10 – Percent of contributors 35 to 44 years of age
Column 11 – Percent of contributors 45 to 54 years of age
Column 12 – Percent of contributors 55 to 64 years of age
Column 13 – Percent of contributors 65+ years of age
Column 14 – Total amount of RRSP dollars reported (in thousands of dollars)
Column 15 – Percent of contributions reported by age group 0 to 24
Column 16 – Percent of contributions reported by age group 25 to 34
Column 17 – Percent of contributions reported by age group 35 to 44
Column 18 – Percent of contributions reported by age group 45 to 54
Column 19 – Percent of contributions reported by age group 55 to 64
Column 20 – Percent of contributions reported by age group 65+

Table 3: Sex
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Percent of taxfilers who are male
Column 8 – Percent of taxfilers who are female
Column 9 – Total number of RRSP Contributors
Column 10 – Percent of contributors who are male
Column 11 – Percent of contributors who are female
Column 12 – Total amount of RRSP dollars reported (in thousands of dollars)
Column 13 – Percent of contributions reported by males
Column 14 – Percent of contributions reported by females
Column 15 – Median RRSP contribution of all contributors
Column 16 – Median RRSP contribution of males
Column 17 – Median RRSP contribution of females

Table 4: Income groups
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Total number of RRSP contributors
Column 8 – Percent of RRSP contributors with total income less than $20,000
Column 9 – Percent of RRSP contributors with total income between $20,000 and $39,999
Column 10 – Percent of RRSP contributors with total income between $40,000 and $59,999
Column 11 – Percent of RRSP contributors with total income between $60,000 and $79,999
Column 12 – Percent of RRSP contributors with total income $80,000+
Column 13 – Total amount of RRSP dollars reported (in thousands of dollars)
Column 14 – Percent of total RRSP amount reported by contributors with total income less than $20,000
Column 15 – Percent of total RRSP amount reported by contributors with total income between $20,000 and $39,999
Column 16 – Percent of total RRSP amount reported by contributors with total income between $40,000 and $59,999
Column 17 – Percent of total RRSP amount reported by contributors with total income between $60,000 and $79,999
Column 18 – Percent of total RRSP amount reported by contributors with total income $80,000+

RRSP Contribution Limits (ROOM) (product # 17C0011)

The Registered Retirement Savings Plan (RRSP) Room databank was created to provide information on the RRSP contribution limit (RRSP Room) available. This product can be used in conjunction with the RRSP databank which concentrates on the RRSP contributors.

In 1989, the legislation dictated that contribution limits for persons not contributing to a registered pension plan (RPP) or a Deferred Profit Sharing Plan (DPSP) was 20% of earned income to a maximum of $7,500. The limit for RPP and DPSP members was 20% of earned income to a maximum of $3,500 less the amount contributed by the employee to the RPP or DPSP.

Further amendments to the Income Tax Act relative to RRSPs, taking effect January 1, 1991, were intended to make RRSP contribution limits more equitable. The RRSP contribution limit was set at 18% of earned income for the previous tax year, to a set maximum minus the Pension Adjustment (PA). The PA represents the calculated value of the pension accrued through an RPP or a DPSP in the previous tax year.

Total RRSP Room represents the deduction limit that Canadians can claim with respect to contributions made to RRSPs. It does not include income eligible for transfers, such as retiring allowances and severance pay that may be rolled over into RRSPs. The sum of the deduction limit and rollovers represents the maximum amount that can be claimed as a deduction on line 208 of the income tax return.

Calculation of contribution limits

For 1990, maximum contributions are:

• for non-participants in RPPs and DPSPs, the lesser of 20% of earned income and $7,500
• for participants in RPPs and DPSPs, 20% of earned income to a maximum of $3,500; the maximum is reduced according to employee contributions to RPPs/DPSPs.

For 1991 to 2014:

New room = 18% of earned income - PA - PSPA

Percentage of earned income to a maximum of

• $11,500 for 1991
• $12,500 for 1992 and 1993
• $13,500 for 1994
• $14,500 for 1995
• $13,500 for 1996
• $13,500 for 1997
• $13,500 for 1998
• $13,500 for 1999
• $13,500 for 2000
• $13,500 for 2001
• $13,500 for 2002
• $14,500 for 2003
• $15,500 for 2004
• $16,500 for 2005
• $18,000 for 2006
• $19,000 for 2007
• $20,000 for 2008
• $21,000 for 2009
• $22,000 for 2010
• $22,450 for 2011
• $22,970 for 2012
• $23,820 for 2013
• $24,270 for 2014

Where PA = Pension Adjustment, and PSPA = Past Service Pension Adjustment

Prior to tax year 2000 (Room 2001):

Total Room (for tax year+1) = Unused Room (from 1991 forward) + New Room

For tax years 2000 to 2014 (Room 2001 to Room 2015):

Total Room (for tax year+1) = Unused Room accumulated since 1991 + (18% of earned income – Pension adjustment) – Current tax year contributions excluding rollovers

Data source for RRSP Room

Prior to the release of data for tax year 2000, the RRSP ROOM data were derived from a file received annually from the Canada Revenue Agency (CRA, formerly Canada Customs and Revenue Agency). CRA generated the data from an administrative system designed in response to changes to the Income Tax Act with respect to Registered Retirement Savings Plans, changes that took effect January 1, 1991.

The system records information for each taxfiler with "earned income" (income used to determine the RRSP deduction limit). The information includes each year's earned income, new room amounts and unused room amounts carried forward.

Starting with the 2001 ROOM (2000 tax data), the amount of RRSP Room is calculated from other variables on the preliminary file, variables which were previously unavailable.

This year's release of the RRSP Room data is based on 2014 income tax returns. Contributions towards these limits can be made up to February 2016, to be reported on the 2015 tax returns. The mailing address at the time of filing is the basis for the geographic information in the tables.

The content of the databank is as follows:

Table 1: Persons with room
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk number (no longer available)
Column 4 – Level of geography (see Geography section)
Column 5 – Place name
Column 6 – Amount of Room dollars reported (in thousands of $)
Column 7 – Amount of Unused Room dollars reported (in thousands of $)
Column 8 – Amount of New Room dollars reported (in thousands of $)
Column 9 – Number of taxfilers with Room
Column 10 – Number of taxfilers with Unused Room
Column 11 – Number of taxfilers with New Room

Table 2: Characteristics of persons with new room
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk number (no longer available)
Column 4 – Level of geography (see Geography section)
Column 5 – Place name
Column 6 – Number of taxfilers with New Room
Column 7 – Average Age of taxfilers with New Room
Column 8 – Percentage Female taxfilers with New Room
Column 9 – Median Earned Income of taxfilers with New Room
Column 10 – Average New Room
Column 11 – Percentage of taxfilers with New Room between $500 and $2,399
Column 12 – Percentage of taxfilers with New Room between $2,400 and $4,699
Column 13 – Percentage of taxfilers with New Room between $4,700 and $7,799
Column 14 – Percentage of taxfilers with New Room between $7,800 and $12,999
Column 15 – Percentage of taxfilers with New Room greater than $13,000

Additional notes for Table 2:

Column 11: The first value represents the 25th percentile and is recalculated periodically.
Column 12: The first value represents the 50th percentile and is recalculated periodically.
Column 13: The first value represents the 75th percentile and is recalculated periodically.
Column 14: The first value represents the 90th percentile and is recalculated periodically.
Column 15: The value represents the 97th percentile and is recalculated periodically.

Canadian Savers (product #17C0009)

This databank provides information on taxfilers who have been classified as savers.

Savers are defined as taxfilers who reported interest and investment income on line 121, but no dividend income on line 120 of the personal income tax return.

Interest and investment income sources would include interest from Canada Savings bonds, bank accounts, treasury bills, investment certificates, term deposits, earnings on life insurance policies as well as foreign interest and dividend income.

Dividend income would include dividends from taxable Canadian corporations (as stocks or mutual funds), but not dividends from foreign investments.

Taxfilers reporting Canadian dividend income would not be counted as savers, but would be classified as investors.

The content of the databank is as follows:

Table 1: Summary
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Number of savers
Column 8 – Average age of savers
Column 9 – Median total income of savers
Column 10 – Total amount of interest dollars reported (in thousands of dollars)
Column 11 – Median of interest dollars

Table 2: Age groups
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Total number of savers
Column 8 – Percent of savers 0-24 years of age
Column 9 – Percent of savers 25-34 years of age
Column 10 – Percent of savers 35-44 years of age
Column 11 – Percent of savers 45-54 years of age
Column 12 – Percent of savers 55-64 years of age
Column 13 – Percent of savers 65+ years of age
Column 14 – Total amount of interest income dollars reported (in thousands of dollars)
Column 15 – Percent of interest income reported by age group 0-24
Column 16 – Percent of interest income reported by age group 25-34
Column 17 – Percent of interest income reported by age group 35-44
Column 18 – Percent of interest income reported by age group 45-54
Column 19 – Percent of interest income reported by age group 55-64
Column 20 – Percent of interest income reported by age group 65+

Table 3: Sex
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Percent of taxfilers who are male
Column 8 – Percent of taxfilers who are female
Column 9 – Total number of savers
Column 10 – Percent of savers who are male
Column 11 – Percent of savers who are female
Column 12 – Total amount of interest income reported (in thousands of dollars)
Column 13 – Percent of interest income reported by males
Column 14 – Percent of interest income reported by females
Column 15 – Median interest income of all savers
Column 16 – Median interest income of all male savers
Column 17 – Median interest income of all female savers

Table 4: Income groups
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Total number of savers
Column 8 – Percent of savers with total income less than $20,000
Column 9 – Percent of savers with total income between $20,000 and $39,999
Column 10 – Percent of savers with total income between $40,000 and $59,999
Column 11 – Percent of savers with total income between $60,000 and $79,999
Column 12 – Percent of savers with total income $80,000+
Column 13 – Total amount of interest income reported (in thousands of dollars)
Column 14 – Percent of interest income reported by savers with total income less than $20,000
Column 15 – Percent of interest income reported by savers with total income between $20,000 and $39,999
Column 16 – Percent of interest income reported by savers with total income between $40,000 and $59,999
Column 17 – Percent of interest income reported by savers with total income between $60,000 and $79,999
Column 18 – Percent of interest income reported by savers with total income $80,000+

Canadian Investors (product #17C0007)

This databank provides information on taxfilers classified as investors.

Investors include taxfilers who reported dividend income on line 120 of their personal tax return. They may or may not have also reported interest and other investment income on line 121. When income is also reported on line 121, that amount is added to the amount of dividend income received, and the sum becomes the investment income of the investor.

The content of the databank is as follows:

Table 1: Summary
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Number of investors
Column 8 – Average age of investors
Column 9 – Median total income of investors
Column 10 – Amount of investment dollars (in thousands of dollars)
Column 11 – Percentage of the investment income derived from dividends
Column 12 – Median investment income

Table 2: Age groups
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Total number of investors
Column 8 – Percent of investors 0-24 years of age
Column 9 – Percent of investors 25-34 years of age
Column 10 – Percent of investors 35-44 years of age
Column 11 – Percent of investors 45-54 years of age
Column 12 – Percent of investors 55-64 years of age
Column 13 – Percent of investors 65+ years of age
Column 14 – Total amount of investment income dollars reported (in thousands of dollars)
Column 15 – Percent of investment income reported by age group 0-24
Column 16 – Percent of investment income reported by age group 25-34
Column 17 – Percent of investment income reported by age group 35-44
Column 18 – Percent of investment income reported by age group 45-54
Column 19 – Percent of investment income reported by age group 55-64
Column 20 – Percent of investment income reported by age group 65+

Table 3: Sex
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Percent of taxfilers who are male
Column 8 – Percent of taxfilers who are female
Column 9 – Total number of investors
Column 10 – Percent of investors who are male
Column 11 – Percent of investors who are female
Column 12 – Total amount of investment income reported (in thousands of dollars)
Column 13 – Percent of investment income reported by males
Column 14 – Percent of investment income reported by females
Column 15 – Median investment income of all investors
Column 16 – Median investment income of all male investors
Column 17 – Median investment income of all female investors

Table 4: Income groups
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Total number of investors
Column 8 – Percent of investors with total income less than $20,000
Column 9 – Percent of investors with total income between $20,000 and $39,999
Column 10 – Percent of investors with total income between $40,000 and $59,999
Column 11 – Percent of investors with total income between $60,000 and $79,999
Column 12 – Percent of investors with total income $80,000+
Column 13 – Total amount of investment income reported (in thousands of dollars)
Column 14 – Percent of investment income reported by investors with total income less than $20,000
Column 15 – Percent of investment income reported by investors with total income between $20,000 and $39,999
Column 16 – Percent of investment income reported by investors with total income between $40,000 and $59,999
Column 17 – Percent of investment income reported by investors with total income
between $60,000 and $79,999
Column 18 – Percent of investment income reported by investors with total income
$80,000+

Canadian Investment Income (product #17C0008)

This databank provides information on taxfilers who reported dividend income on line 120 of the tax return, or interest and other investment income on line 121, or both. These taxfilers include those designated as savers and those designated as investors in two other databanks available: Canadian Savers and Canadian Investors. In this databank, investment income includes both interest and dividends.

Dividend income includes dividends from taxable Canadian corporations (as stocks or mutual funds).

Interest and other investment income sources include interest from Canada Savings bonds, bank accounts, treasury bills, investment certificates, term deposits, earnings on life insurance policies as well as foreign interest and dividend income.

The content of the databank is as follows:

Table 1: Summary
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Number of taxfilers with investment income
Column 8 – Average age of taxfilers with investment income
Column 9 – Median total income of taxfilers with investment income
Column 10 – Reported investment income dollars for all taxfilers with investment income (in thousands of dollars)
Column 11 – Median investment income for all taxfilers with investment income

Table 2: Age groups
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Total number of receivers of investment income
Column 8 – Percent of receivers of investment income 0-24 years of age
Column 9 – Percent of receivers of investment income 25-34 years of age
Column 10 – Percent of receivers of investment income 35-44 years of age
Column 11 – Percent of receivers of investment income 45-54 years of age
Column 12 – Percent of receivers of investment income 55-64 years of age
Column 13 – Percent of receivers of investment income 65+ years of age
Column 14 - Total amount of investment income dollars reported (in thousands of dollars)
Column 15 – Percent of investment income reported by age group 0-24
Column 16 – Percent of investment income reported by age group 25-34
Column 17 – Percent of investment income reported by age group 35-44
Column 18 – Percent of investment income reported by age group 45-54
Column 19 – Percent of investment income reported by age group 55-64
Column 20 – Percent of investment income reported by age group 65+

Table 3: Sex
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Percent of taxfilers who are male
Column 8 – Percent of taxfilers who are female
Column 9 – Total number of receivers of investment income
Column 10 – Percent of receivers of investment income who are male
Column 11 – Percent of receivers of investment income who are female
Column 12 – Total amount of investment income reported (in thousands of dollars)
Column 13 – Percent of investment income reported by males
Column 14 – Percent of investment income reported by females
Column 15 – Median investment income of all receivers of investment income
Column 16 – Median investment income of all male receivers of investment income
Column 17 – Median investment income of all female receivers of investment income

Table 4: Income groups
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Total number of receivers of investment income
Column 8 – Percent of receivers of investment income with total income less than $20,000
Column 9 – Percent of receivers of investment income with total income between $20,000 and $39,999
Column 10 – Percent of receivers of investment income with total income between $40,000 and $59,999
Column 11 – Percent of receivers of investment income with total income between $60,000 and $79,999
Column 12 – Percent of receivers of investment income with total income $80,000+
Column 13 – Total amount of investment income reported (in thousands of dollars)
Column 14 – Percent of investment income reported by receivers of investment income with total income less than $20,000
Column 15 – Percent of investment income reported by receivers of investment income with total income between $20,000 and $39,999
Column 16 – Percent of investment income reported by receivers of investment income with total income between $40,000 and $59,999
Column 17 – Percent of investment income reported by receivers of investment income with total income between $60,000 and $79,999
Column 18 – Percent of investment income reported by receivers of investment income with total income $80,000+

Canadian Capital Gains (product #17C0012)

This databank provides information on taxfilers who reported capital gains during the tax year under review.

Line 127 of the T1 income tax return contains the amount of taxable capital gains reported by Canadians; this value is half the actual capital gains received. The information in this databank reflects the total capital gains received; amounts reported have been grossed up to reflect this total.

The content of the databank is as follows:

Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Total number of taxfilers
Column 7 – Number of taxfilers reporting capital gains
Column 8 – Percent of taxfilers reporting capital gains who had a total income under $20,000
Column 9 – Percent of taxfilers reporting capital gains who had a total income between $20,000 and $39,999
Column 10 – Percent of taxfilers reporting capital gains who had a total income between $40,000 and $59,999
Column 11 – Percent of taxfilers reporting capital gains who had a total income between $60,000 and $79,999
Column 12 – Percent of taxfilers reporting capital gains who had a total income of $80,000+
Column 13 – Total value of capital gains (in thousands of dollars)
Column 14 – Percent of capital gains reported by taxfilers with a total income under $20,000
Column 15 – Percent of capital gains reported by taxfilers with a total income between $20,000 and $39,999
Column 16 – Percent of capital gains reported by taxfilers with a total income between $40,000 and $59,999
Column 17 – Percent of capital gains reported by taxfilers with a total income between $60,000 and $79,999
Column 18 – Percent of capital gains reported by taxfilers with a total income of $80,000+

Canadian Taxfilers (product #17C0010)

This databank provides a demographic and income profile of Canadians who filed a personal tax return in the reference year, according to the T1 preliminary file.

The content of the databank is as follows:

Table 1: Summary
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Number of taxfilers
Column 7 – Percent of taxfilers 0-24 years of age
Column 8 – Percent of taxfilers 25-34 years of age
Column 9 – Percent of taxfilers 35-44 years of age
Column 10 – Percent of taxfilers 45-54 years of age
Column 11 – Percent of taxfilers 55-64 years of age
Column 12 – Percent of taxfilers 65+ years of age
Column 13 – Average age of taxfilers
Column 14 – Median total income of taxfilers
Column 15 – 75th percentile of total income of taxfilers
Column 16 – 85th percentile of total income of taxfilers
Column 17 – 95th percentile of total income of taxfilers
Column 18 – Median employment income of taxfilers
Column 19 – 75th percentile of employment income of taxfilers

Table 2: Income Groups
Column 1 – City identification number
Column 2 – Postal area
Column 3 – Postal walk (no longer available)
Column 4 – Level of geography (see geography section)
Column 5 – Place name
Column 6 – Number of taxfilers
Column 7 – Percent of taxfilers with total income less than $20,000
Column 8 – Percent of taxfilers with total income between $20,000 and $39,999
Column 9 – Percent of taxfilers with total income between $40,000 and $59,999
Column 10 – Percent of taxfilers with total income between $60,000 and $79,999
Column 11 – Percent of taxfilers with total income $80,000+
Column 12 – Value of total income (in thousands of dollars)
Column 13 – Percent of total income reported by taxfilers with total income less than $20,000
Column 14 – Percent of total income reported by taxfilers with total income between $20,000 and $39,999
Column 15 – Percent of total income reported by taxfilers with total income between $40,000 and $59,999
Column 16 – Percent of total income reported by taxfilers with total income between $60,000 and $79,999
Column 17 – Percent of total income reported by taxfilers with total income $80,000+

Charitable Donations (product #13C0014)

This databank provides information on taxfilers classified as charitable donors. Charitable donors are defined as taxfilers reporting donations on line 340 of the tax return.

Canadians contribute in many ways to charitable organizations. The databank on charitable donors provides information on taxfilers who claimed a tax credit for charitable donations on their income tax return in the reference year. These data may include donations that might be denied by the Canada Revenue Agency (CRA) after an audit. To find out more about why donations might be denied (i.e. tax shelter gifting arrangements, false receipting) please go to the Canada Revenue Agency website.

Persons making charitable donations, but not reporting them on their personal tax return are not included in this databank. These include donations for which no receipt was provided and donations for which the receipt was lost. No estimate of such donations is included in these data.

Only donations made to approved organizations are allowable as deductions in the tax system. Donations are eligible if made to Canadian registered charities and Canadian amateur athletic associations. They are also eligible if made to: prescribed universities outside Canada; certain tax exempt housing organizations in Canada; Canadian municipalities; the United Nations; and certain charities outside Canada to which the Government of Canada has made a gift.

It is possible to carry donations forward for up to five years after the year in which they were made. In the reference year, it is possible to claim donations made in any of the previous five years, as long as they were not already claimed in a prior year. The donations made in the reference year could be claimed the same year, or could be carried forward to any of the next five years. According to tax laws, taxfilers are permitted to claim both their donations and those made by their spouses to get better tax benefits. Consequently, the number of persons who made charitable donations may be higher than the number who claimed tax credits.

A change in tax regulations was introduced in 2007. Taxfilers contributing to a recognized charity (as outlined above) were eligible to claim a tax credit of 15% of their donations on the first $200, and 29% on the rest. In 2006, the tax credit was 15.25% on the first $200 and 29% on the rest. In 2005, the tax credit was 15% on the first $200 and 29% on the rest. From 2001 to 2004, the tax credit was 16% on the first $200 and 29% on the rest. From 1992 to 2000, the tax credit was 17% on the first $200 and 29% on the rest. Previously, taxfilers had to give $250 to charity before the 29% credit was available.

The content of the databank is as follows:

Table 1: Summary
Column 1 - City identification number
Column 2 - Postal area
Column 3 - Postal walk (no longer available)
Column 4 - Level of geography (see Geography section)
Column 5 - Place name
Column 6 - Total Number of taxfilers
Column 7 - Number of charitable donors
Column 8 - Average age of donors
Column 9 - Average donation for age group 0-24
Column 10 - Average donation for age group 25-34
Column 11 - Average donation for age group 35-44
Column 12 - Average donation for age group 45-54
Column 13 - Average donation for age group 55-64
Column 14 - Average donation for age group 65+
Column 15 - Total amount of charitable donations (thousands of $)
Column 16 - Median donation
Column 17 - Median total income of donors
Column 18 - 75th percentile of donors' total income

Table 2: Age and Sex (new beginning with 1995)
Column 1 - City identification number
Column 2 - Postal area
Column 3 - Postal walk (no longer available)
Column 4 - Level of geography (see Geography section)
Column 5 - Place name
Column 6 - Total Number of taxfilers
Column 7 - Percent of taxfilers who are male
Column 8 - Percent of taxfilers who are female
Column 9 - Number of charitable donors
Column 10 - Percent of charitable donors who are male
Column 11 - Percent of charitable donors who are female
Column 12 - Percent of donors 0 - 24 years of age
Column 13 - Percent of donors 25 - 34 years of age
Column 14 - Percent of donors 35 - 44 years of age
Column 15 - Percent of donors 45 - 54 years of age
Column 16 - Percent of donors 55 - 64 years of age
Column 17 - Percent of donors 65+ years of age
Column 18 - Total median donation
Column 19 - Median donation of males
Column 20 - Median donation of females
Column 21 - Total amount of charitable donations (thousands of $)
Column 22 - Total amount of charitable donations for males (thousands of $)
Column 23 - Total amount of charitable donations for females (thousands of $)

Table 3: Income Groups (new beginning with 1997)
Column 1 - City identification number
Column 2 - Postal area
Column 3 - Postal walk (no longer available)
Column 4 - Level of geography (see Geography section)
Column 5 - Place name
Column 6 - Total number of taxfilers
Column 7 - Total number of charitable donors
Column 8 - Percent of charitable donors with total income less than $20,000
Column 9 - Percent of charitable donors with total income between $20,000 and $39,999
Column 10 - Percent of charitable donors with total income between $40,000 and $59,999
Column 11 - Percent of charitable donors with total income between $60,000 and $79,999
Column 12 - Percent of charitable donors with total income $80,000+
Column 13 - Total value of charitable donations (in thousands of dollars)
Column 14 - Percent of donations reported by donors with total income under $20,000
Column 15 - Percent of donations reported by donors with total income between $20,000 and $39,999
Column 16 - Percent of donations reported by donors with total income between $40,000 and $59,999
Column 17 - Percent of donations reported by donors with total income between $60,000 and $79,999
Column 18 - Percent of donations reported by donors with total income $80,000+

Statistical Tables - Footnotes and Historical Availability

RRSP Contributors

1. Table 1 is available in its current format starting with the 1990 data, according to the postal geography. Census metropolitan areas (CMAs) are available starting with the 1993 data, census divisions (CDs) with the 1994 data and federal electoral districts (FEDs) with the 1997 data.
2. Table 2 (age groups) and table 3 (sex) are available in their current formats starting with the 1994 data, for postal areas, CMAs, CDs and FEDs (since 1997). Some changes were made to the age groupings over the years.
3. Table 4 (income groups) is available in its current format starting with the 2007 data, for postal areas, CMAs, CDs and FEDs. From 1997 to 2006, the income groups were cumulative.

RRSP Contribution Limits (Room)

1. Both tables are available in their current format starting with the 1993 data.
2. Data are available for all levels of the postal geography starting with the 1993 tax year.
3. Data for census metropolitan areas (CMAs) are available starting with the 1993 tax year (1994 room), census divisions (CDs) with the 1994 tax year (1995 room) and federal electoral districts (FEDs) with the 1997 tax year (1998 room).
4. The figures in Table 2 ($500, $2,400, $4,700, $7,800 and $13,000) represent the 25th, 50th, 75th, 90th and 97th percentiles of new room and are recalculated periodically.

Canadian Savers

1. Table 1 is available in its current format starting with the 1990 data, according to the postal geography. Census metropolitan areas (CMAs) are available starting with the 1993 data, census divisions (CDs) with the 1995 data and federal electoral districts (FEDs) with the 1997 data.
2. Table 2 (age groups) and table 3 (sex) are available in their current formats starting with the 1995 data, for postal areas, CMAs, CDs and FEDs (since 1997). Some changes were made to the age groupings over the years.
3. Table 4 (income groups) is available in its current format starting with the 2007 data, for postal areas, CMAs, CDs and FEDs. From 1997 to 2006, the income groups were cumulative.

Canadian Investors

1. Table 1 is available in its current format starting with the 1990 data, according to the postal geography. Census metropolitan areas (CMAs) are available starting with the 1993 data, census divisions (CDs) with the 1995 data and federal electoral districts (FEDs) with the 1997 data.
2. The proportion of investment income from dividends is available starting with the 1996 data (Table 1).
3. Table 2 (age groups) and table 3 (sex) are available in their current formats starting with the 1995 data, for postal areas, CMAs, CDs and FEDs (since 1997). Some changes were made to the age groupings over the years.
4. Table 4 (income groups) is available in its current format starting with the 2007 data, for postal areas, CMAs, CDs and FEDs. From 1997 to 2006, the income groups were cumulative.

Canadian Investment Income

1. Table 1 is available in its current format starting with the 1990 data, according to the postal geography. Census metropolitan areas (CMAs) are available starting with the 1993 data, census divisions (CDs) with the 1995 data and federal electoral districts (FEDs) with the 1997 data.
2. Table 2 (age groups) and table 3 (sex) are available in their current formats starting with the 1995 data, for postal areas, CMAs, CDs and FEDs (since 1997). Some changes were made to the age groupings over the years.
3. Table 4 (income groups) is available in its current format starting with the 2007 data, for postal areas, CMAs, CDs and FEDs. From 1997 to 2006, the income groups were cumulative.

Canadian Capital Gains

1. The standard table on capital gains by income group is available in its current format starting with the 2007 data. From 1998 data up to 2006, the income groups were cumulative.
2. All levels of geography are available since the 1998 data, including census divisions, census metropolitan areas, federal electoral districts and all levels of the postal geography.

Canadian Taxfilers

1. Table 1 is available in its current format starting with the 1990 data, according to the postal geography. Census metropolitan areas (CMAs) are available starting with the 1993 data, census divisions (CDs) with the 1995 data and federal electoral districts (FEDs) with the 1997 data.
2. Starting with the 2007 data, the column on the "% reporting in French" in table 1 has been suppressed.
3. Table 2 (income groups) is available in its current format starting with the 2007 data, for postal areas, CMAs, CDs and FEDs. From 1997 to 2006, the income groups were cumulative.

Charitable Donations

1. Table 1 (summary) is available starting with the 1990 data, according to the postal geography. Census metropolitan areas (CMAs) are available starting with the 1993 data, census divisions (CDs) with the 1995 data and federal electoral districts (FEDs) with the 1997 data.
2. Changes were made to the age groups in table 1 in 1991 and in 1997.
3. Table 2 (age groups) is available starting with the 1995 data, for the postal geography and for CMAs. CDs are available starting with the 1995 data and FEDs with the 1997 data.
4. Changes were made to the age groups in table 2 in 1997.
5. Table 3 (Income groups) is available in its current format starting with the 2007 data, for the postal geography, for CMAs, CDs and FEDs. From 1997 to 2006, the income groups were cumulative.

Glossary of Terms

75th percentile

Total income values are ranked from highest to lowest and the value reported as being the 75th percentile indicates that 25% of the taxfilers report an income equal or above that amount and 75% fall below. Percentiles are calculated for each geographical level.

For example, if the 75th percentile of total income is shown as $60,000 this means that 25% of the population under review has a total income greater than or equal to $60,000 and 75% of the population has a total income less than or equal to $60,000.

85th percentile

Starting with the 2007 data, the dollar value of the 85th percentile appears in the tables instead of the percentage above the 85th percentile like it was in previous years. Total income values are ranked from highest to lowest and the value reported as being the 85th percentile indicates that 15% of the taxfilers report an income equal or above that amount and 85% fall below. Percentiles are calculated for each geographical level.

For example, if the 85th percentile of total income is shown as $65,000 this means that 15% of the taxfilers has a total income greater than or equal to $65,000

95th percentile

Starting with the 2007 data, the dollar value of the 95th percentile appears in the tables instead of the percentage above the 95th percentile like it was in previous years. Total income values are ranked from highest to lowest and the value reported as being the 95th percentile indicates that 5% of the taxfilers report an income equal or above that amount and 95% fall below. Percentiles are calculated for each geographical level.

For example, if the 95th percentile of total income is shown as $90,000 this means that 5% of the population under review has a total income greater than or equal to $90,000

Age

Calculated as of December 31 of the reference year (i.e., tax year minus year of birth).

Capital Gains

Line 127 of the T1 income tax return shows "taxable capital gains" or half of the capital gains actually received. The information in this databank has been grossed up to represent the total capital gains received.

Charitable donation

Is the allowable portion of total donations, as reported on the income tax return. Canadians contribute in many ways to charitable organizations. These data include only amounts given to charities and approved organizations for which official tax receipts were provided and claimed on tax returns. It is possible to carry donations forward for up to five years after the year in which they were made. Therefore, donations reported for the 2012 taxation year could include donations that were made in any of the five previous years. According to tax laws, taxfilers are permitted to claim both their donations and those made by their spouses to receive better tax benefits. Consequently, the number of people who made charitable donations may be higher than the number who claimed tax credits.

Charitable donor

Is defined as a taxfiler reporting a charitable donation amount on line 340 of the personal income tax form.

CityID

Since municipality names can be, in some cases, quite long and cumbersome for handling in electronic files, municipalities are given a "city identification number". Starting in 2007, the CityID is a five digits alpha-numeric component. It is created with the first letter of Postal Code^OM followed by "9" and a four digits number. Each first letter of Postal Code is allocated a range of number from 1 to 9999 (more explanation in geography section).

Deferred profit sharing plan (DPSP)

An employer-sponsored savings plan registered by the Canada Revenue Agency. Contributions to these plans by the employer (employees cannot contribute) are based on profits. The amount accumulated in these plans can be paid out as a lump sum at retirement or termination of employment, transferred to an RRSP, received in instalments over a period not to exceed ten years, or used to purchase an annuity.

Dividend income

Includes taxable amount of dividends (eligible and other than eligible) received from taxable Canadian corporations (as stocks or mutual funds) as reported on line 120 of the personal income tax return, and then grossed down to the actual amounts received; dividend income does not include dividends received from foreign investments (which are included in interest income and reported on line 121).

Earned income

The income used to determine the RRSP deduction limit. It includes such items as employment income (less union dues and expenses), net business and rental income, disability payments and alimony received. Alimony payments, current year business and rental losses are deducted from this amount. Most investment income (other than rents) is not considered earned income. In calculating the RRSP deduction limit, earned income from the previous year is used.

Employment income

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) and Tax Exempted Indian Employment Income (new in 1999 for wages and salaries, commissions, and in 2010 for self-employment income).

Interest income

Refers to the amount Canadians claimed on line 121 of the personal income tax return. This amount includes interest generated from bank deposits, Canada Savings Bonds, corporate bonds, treasury bills, investment certificates, term deposits, annuities, mutual funds, earnings on life insurance policies and all foreign interest and foreign dividend incomes.

Investment income

Includes both interest income and dividend income.

Investors

Taxfilers who reported dividend income on line 120 of their personal tax return. They may or may not have also reported interest and other investment income on line 121. When such income is reported on line 121, this amount is added to the amount of dividend income received, and the sum becomes the investment income of the investor.

Level of geography

Is a code designating the type of geographic area to which the information in the table applies. See the section on Geography for further information.

Median

The middle number in a group of numbers. Where a median income, for example, is given as $26,000, it means that exactly half of the incomes reported are greater than or equal to $26,000, and that the other half is less than or equal to the median amount. Zero values are not included in the calculation of medians for individuals.

New room

For 2014 this amount is calculated as 18% of 2013 earned income (from definition above) to a maximum of $24,270 minus pension adjustment (PA) minus past service pension adjustment (PSPA). Since the focus of these data is for net new room for potential RRSP contributions, PA and/or PSPA details will be omitted.

Past service pension adjustment (PSPA)

Applies only to members of defined benefit RPPs. A PSPA occurs when the pension benefit is upgraded, or additional credits purchased, for service in past years. In the first case, it is called an exempt (from certification) PSPA; in the second case, a certifiable PSPA. Only service after 1989 is considered.

Pension adjustment (PA)

Calculated value of the pension accrued in the year in an RPP or a DPSP. The PA decreases the RRSP deduction limit. To calculate this limit, the PA from the previous year is used.

Registered disability savings plan income (RDSP)

Beginning in 2008, the RDSP is for individuals for whom a valid disability certificate has been filed. Contributions can be made by the beneficiary or by qualified persons legally authorized to act for the beneficiary. The contributions are not deductible but the income earned is not taxable as long as it remains into the plan. Contributions are subject to a lifetime limit of $200,000; they will be matched in some degree by government contributions.

Registered pension plan (RPP)

An employer-sponsored plan registered with the Canada Revenue Agency and most commonly also with one of the pension regulatory authorities. The purpose of such plans is to provide employees with a regular income at retirement. The two main types of RPPs are called defined benefit (where the benefit formula is specified) and defined contribution (where only the contribution formula is defined).

Registered retirement savings plan (RRSP)

An individual retirement savings plan that is registered by the Canada Revenue Agency. It permits limited contributions, and income earned in the RRSP is exempt from tax until payments are received from the plan.

Savers

Taxfilers who reported interest and investment income on line 121 of the personal income tax return, but no dividend income on line 120.

Taxfiler

Individual who filed a personal income tax return for the reference year.

Total income

Note: this variable was revised over the years, as reflected in the comments below; data users who plan to compare current data to data from previous years should bear in mind these changes. Also, it should be noted that all income amounts are gross, with the exception of net rental income, net limited partnership income and all forms of net self-employment income.

Income reported by tax filers from any of the following sources:

• Employment income
  • Wages/Salaries/Commissions;
  • Other Employment Income as reported on line 104 of the tax form (tips, gratuities, royalties, etc.);
  • Net Self-Employment;
  • Tax Exempted Employment Income for Indians (Wages/Salaries/Commissions) for Indians (new in 1999);
  • Tax Exempted Self-Employment Income for Indians (since 2010).
• Investments
  • Interest and other investment income;
  • Dividend income.
• Government Transfers
  • Employment Insurance
    • Unemployment Insurance/Employment Insurance since 1982;
    • Quebec Parental Insurance Plan since 2006.
  • Pension Income
    • Old Age Security since 1982;
    • Net Federal Supplements (previously included in other income, shown separately since 1992)
      • Guaranteed Income Supplement created in 1967 and Spousal Allowance created in 1975, available since 1992;
      • Spousal Allowance (included in Net Federal Supplements since 1992; previously included in non-taxable income;
    • Canada and Quebec Pension plans benefits, since 1982.
  • Child Benefit
  • Family Allowance program up to 1992
  • Child Tax Credit up to 1992
  • Canada Child Tax Benefit (starting with 1993)
  • Universal Child Care Benefit since 2006
  • Federal Tax, Goods and Services Tax, Harmonized Sales Tax
    • Federal Sales Tax Credit (from 1988 to 1990);
    • Goods and Services Tax (GST) credit from 1990 to 1996;
    • Harmonized Sales Tax (HST) credit since 1997.
  • Workers' Compensation (included in other income prior to 1992 and shown separately since 1992)
  • Social Assistance (included in other income prior to 1992 and shown separately since 1992)
  • Provincial Refundable Tax Credits/Family Benefits – for a complete list please see the "Provincial Refundable Tax Credits/Family Benefits" section
  • Other Government Transfers
    • Working Income Tax Benefit (starting in 2007 depending on the province or territory; included since 2010 in the statistical tables).
• Private Pensions
• Registered Retirement Savings Plan Income (since 1994; previously in "other income"; since 1999, only for tax filers 65+)
• Other Income
  • Included as 'other income' prior to 1990
    • Net limited partnership income;
    • Alimony;
    • Net rental income;
    • Income for non-filing spouses (since 1989; included in "other income");
  • Other incomes as reported on line 130 of the tax form (fellowships, bursaries, etc.);
  • Registered Disability Savings Plan (RDSP) Income as reported on line 125 of the tax form (introduced in 2008).

Monies not included in income above are: veterans' disability and dependent pensioners' payments, war veterans' allowances, lottery winnings and capital gains.

Total room (in thousands of dollars)

The sum of "new room" and "unused room" as defined here.

Total room (number of persons)

The number of taxfilers who have either unused room from previous years, new room based on their earned income, or both. The number of persons with total room does not correspond to the sum of persons with new room and unused room, as an individual can be included in both categories.

Universal Child Care Benefit

Beginning in July 2006, the Universal Child Care Benefit (UCCB) is a taxable amount of $100 paid monthly for each child under 6 years of age. Included in Canada Child Tax Benefits in the statistical tables.

Unused RRSP contribution room (unused room)

The amount of the RRSP deduction limit that is not claimed by the taxfiler, or the amount remaining after subtracting actual contributions claimed on the tax return from that year's contribution room. Unused room can be carried forward indefinitely. The first year of unused room is from 1991 (see table B).

Geography

The data are available for the following geographic areas. See "Statistical Tables - Footnotes and Historical Availability" for further details. The mailing address at the time of filing is the basis for the geographic information in the tables.

Standard areas

Canada
Provinces and territories

Postal Geography:

• City Totals
• Urban Forward Sortation Areas (excludes Rural Routes and Suburban Services, and Other Urban Areas within City)
• Suburban Services*
• Rural Routes (Within City)*
• Rural Postal Code Areas (Within City)
• Other Urban Areas (Non-residential within city)
• Rural Communities (not in City)
• Other Provincial Totals

*These postal geography levels were available in the past but are no longer available for this data.

Some postal geography levels such as Postal Walks are no longer available for this data.

Census Geography

• Economic Regions
• Census Divisions
• Census Metropolitan Areas
• Census Agglomerations
• Census Tracts
• Federal Electoral Districts (2003 Representation Order)

User-defined areas:

For cost recovery tabulations, users may select specific areas of interest which do not correspond to standard areas. To obtain aggregated data for such areas, users can provide a list of lower level postal or census geography (Postal Codes, forward sortation areas, census tracts, census subdivisions, etc.) grouped according to their defined areas. These areas must satisfy our confidentiality requirements. See the "Special Geography" section for further information.

Geographic Levels – Postal Geography

The various data compiled from the taxfile are available for different levels of the postal geography. Coded geographic indicators appearing on the data tables are shown below with a brief description.

Adding Postal Areas Without Duplication

Data files according to the postal geography will often contain subtotals and totals. Many data users need to add certain geographies in order to come up with a total for their particular area of interest. However, including subtotals during this process results in double-counting some populations, and this leads to an erroneous total. The following is a summary of which postal areas are aggregations in the standard postal geography.

Urban FSAs (LOG 3), Rural Routes (LOG 4), suburban services (LOG 5), Rural Postal Code Areas within a city (LOG 6) and Other Urban Areas (LOG 7) add up to City Totals (LOG 8).

City Totals (LOG 8), Rural Communities not in a city (LOG 9) and Other Provincial Totals (LOG 10) add up to provincial/territorial totals (LOG 11).

Provincial/territorial totals (LOG 11) add up to the Canada total (LOG 12).

Thus, using the Level of geography codes:
3 + 4 + 5 + 6 + 7 = 8
8 + 9 + 10 = 11

City identification number (CityID)

The CityID is created for postal cities. This concept of cities does not correspond to the official boundaries of municipalities.

As of 2007, CityID has been modified.

Previous to 2007:

1. CityID was a 4 digits number
2. Each postal city had a unique number between 1 and 9999
3. Almost every number was allocated to a postal city. Few numbers remained available for future new postal cities.

Starting with 2007 data:
To create more possibilities without changing the CityID length in our systems:

1. CityID number is now combined with 1st letter of Postal Code
2. Each 1st letter of Postal Code has a possibility of numbers, ranged from 1 to 9999 (Table D)
3. Old numbers have been kept for existing postal cities and 1st letters of Postal Code have been added to them (Table C)
4. New postal cities have been assigned a new CityID number in new format (Table C)

Therefore, it is now essential to identify a postal city by adding the Postal Code 1st letter to the number in order to get the proper postal city in the proper province (Table E):

Hierarchy of postal geography

Description for chart of Hierarchy of postal geography

• Canada (12)
  • Provinces/ Territories (11)
    • City Totals (08)
      • Urban Forward Sortation Areas (03)
      • Rural Routes (04)
      • Sub-urban Services (05)
      • Rural Postal Code Areas (06)
      • Other Urban Areas (07)
    • Rural Communities (09)
    • Other Provincial Totals (10)

Geographic Levels – Census Geography

Data are also available for the following levels of the Census geography; the following table shows the coded designators for these geographies, as well as a brief description of each.

Geographic Levels – Special Geography

Clients may select geographical areas of their own definition; areas that are not part of the standard areas listed here (for example, bank service areas, retail store catchment areas). For this, clients must submit a list of lower level geographies such as Postal Codes or census tracts that make up their user defined areas. We will then aggregate the micro data to correspond to that area of interest. If there is more than one level of geography within the areas submitted by the client, this must be clearly indicated. A list of low level geographies which rollup into user defined areas is commonly referred to as a conversion file and is usually supplied to us in an Excel format.

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How to obtain more information

Inquiries about these data and related statistics or services should be directed to:

Client Services, Income Statistics Division

Telephone: Toll Free 1-888-297-7355 or 613-951-7355
Statistics Canada, Jean Talon Building, 5th Floor
Ottawa, Ontario K1A 0T6
Online requests: STATCAN.income-revenu.STATCAN@statcan.gc.ca

Statistics Canada's National Contact Centre provides a wide range of services: identification of your needs, establishing sources or availability of data, consolidation and integration of data coming from different sources, and general support for the use of Statistics Canada concepts and the use of statistical data.

Statistics Canada's National Contact Centre
Telephone: Toll Free 1-800-263-1136 or 613-951-8116
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Online requests: infostats@statcan.gc.ca

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Copyright

Published by authority of the Minister responsible for Statistics Canada.

© Minister of Industry, 2016

All rights reserved. Use of this publication is governed by the Statistics Canada Open Licence Agreement.

© This data includes information copied with permission from Canada Post Corporation

List of available data products

The Income Statistics Division of Statistics Canada tabulates statistical data derived from administrative records - most notably, the taxfile. The resulting demographic and socio-economic databanks available are listed in the table below, along with their identifying product number and the usual release dates.