SENIORS USER'S GUIDE Statistics Canada 89C0022 Extracts from
Contents
1. Description This level of data is an aggregation of the following geographies for unique place names within a province territory Urban FSA Residential cceeceeeeeeeeeeeeeeeeeeeenaaes L O G 03 Rural ROUIGA Sil hicks a eet Abee Me L O G 04 Suburban ServiCeS ccceecccceccseecceeeecsueesesueeesueeeeuaeeeas L O G 05 Rural Postal Code within city L OG 06 Other Urban Areas esiatontes i iedil ett atten takes L O G 07 They have the following format e g Edmonton T95479 Regina 94876 The pattern is the postal letter of the city plus 9 in the second position indicating a total followed by a 4 digit numeric code for the community often called CityID In general postal cities do not coincide with census subdivisions The 2008 databanks contain 1 593 areas coded as level of geography 08 07 Other Urban This aggregation of data or pot covers non residential Area addresses within an urban centre and all other data not otherwise Non displayed Commercial addresses post office boxes and general residential delivery are included as are residential addresses with too few within city taxfilers to report separately They can be recognized by codes that are similar to the city totals with a distinguishing difference an 8 will follow the city postal letter rather than the 9 of the city total e g Edmonton T85479 Regina S84876 The 2008 databanks contain 456 areas coded as2. Since postal walks are subject to change we will also supply on request along with postal walk aggregated data and the corresponding concordance file a third file called the Old walk New walk file This file shows the percentage change in the postal walks between the date of the walks to which the data are attached and the latest such information available to us from Canada Post This file compares the six character urban postal codes that make up the postal walk at two different points in time It shows the percentage of the postal codes from the original old walk that are included in the newer walk and the percentage of the new walk that is derived from the old The following illustration is an example of an old walk new walk file 35 Comparison Between Old Walks Month and New Walks Month Old walk of old of new included in derived from old 36 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 Level of Name Description Geography L O G 61 Census Tract Census tracts CTs are small geographic units representing urban or rural neighbourhood like communities in census metropolitan areas see definition below or census agglomerations with an urban core population of 50 000 or more at time of 1996 Census CTs are delineated by a committee of loca
3. Special Geographie 40 Conversion files iiss cece h oie ee need hole ile pte s ee Annee ae nde Ent 41 WE INVITE YOUR COMMENTS otea ia TE AEEA EAE TE E ROE TEE dE 43 LIST OF DATA PRODUCTS AVAILARBLE 44 INTRODUCTION Urban planning social policy and local marketing strategies require a comprehensive understanding of regional socio economic characteristics The Small Area and Administrative Data Division SAADD provides various data that can contribute significantly to this knowledge The Seniors databank is one of these data sources This databank is compiled from information obtained through annual personal income tax returns and is updated annually Beginning with the 1990 tax year four tables concentrating on seniors and their census family situation were available With the 1994 data a fifth table on senior individuals was added to the previous four See also Statistical tables Footnotes and historical availability Beginning with 2007 the age groups for tables 3 4 and 5 have been changed to the following ones 0 to 34 35 to 54 55 to 64 and 65 SECTION I THE DATA Data Source Development of Small Area and Administrative Data Division s T1 Family File T1FF is based on the census family concept This concept specific to Statistics Canada is similar to the traditional family concept The census family data include parent or parents and children i e children who do not live with their spouse or partner and do not have
4. The 2008 databanks contain 733 areas coded as level of geography 04 03 Urban FSA The urban Forward Sortation Area FSA identified by the first three Residential characters of the postal code includes all residential addresses Area covered by the first three characters of a postal code in a particular urban area not including L O G 04 and 05 Only residential FSAs are considered for these databanks This level of data is an aggregation of Postal Walk ccccccecececececsecccecceeccseccucceneceseneeeneeenenenass L O G 01 Other Postal Walk L O G 02 The 2008 databanks contain 2 407 areas coded as level of geography 03 31 Level of Geography L O G Postal Area Other Postal Walk Postal Walk Description This level of geography is an aggregation of urban residential postal codes unallocated to a letter carrier route and postal walks with less than 100 taxfilers A postal walk record of this type can be identified by the FSA followed by three blanks and the postal walk number XXXX The 2008 databanks contain 184 areas coded as level of geography 02 This is the finest level of geography and is an aggregation of urban residential postal codes allocated to a letter carrier route A postal walk of this type can be identified by a region code which is the FSA followed by three blanks and the postal walk number An average FSA contains nine walks The 2008 databanks conta
5. integration with that urban area CMAs have an urban core population of at least 100 000 based on the previous census The 2008 databanks contain 35 areas coded as level of geography 41 based on 2006 Census 001 St John s Newfoundland and Labrador 205 Halifax Nova Scotia 305 Moncton New Brunswick 310 Saint John New Brunswick 408 Saguenay Qu bec 421 Qu bec Qu bec 433 Sherbrooke Qu bec 442 Trois Rivi res Qu bec 462 Montr al Qu bec 505 Ottawa Gatineau combines Qu bec part and Ontario part 521 Kingston Ontario 529 Peterborough Ontario 532 Oshawa Ontario 535 Toronto Ontario 537 Hamilton Ontario 539 St Catharines Niagara Ontario 541 Kitchener Cambridge Waterloo Ontario 543 Brantford Ontario 550 Guelph Ontario 555 London Ontario 559 Windsor Ontario 568 Barrie Ontario 580 Greater Sudbury Ontario 595 Thunder Bay Ontario 602 Winnipeg Manitoba 705 Regina Saskatchewan 725 Saskatoon Saskatchewan 825 Calgary Alberta 835 Edmonton Alberta 915 Kelowna British Columbia 932 Abbotsford Mission British Columbia 933 Vancouver British Columbia 935 Victoria British Columbia 38 Level of Geography L O G Federal Electoral District Description A federal electoral district FED refers to any place or territorial area represented by a member of Parliament elected to the House of Commons There are 308 FEDs in Canada according to the
6. also Census families Dependents For the purpose of these databanks dependents are the non filing members of a family We do not attempt to measure dependency in any way but are able to identify certain non filing family members and include these in the total counts of people in a given area Dividend Income Includes dividend income from taxable Canadian corporations such 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 15 Employment Income Includes wages and salaries commissions from employment training allowances tips and gratuities self employment income net income from business profession farming fishing and commissions and Indian Employment Income since 1999 Employment Insurance El Previously Unemployment Insurance UI Comprises all types of benefits paid to individuals under this program regardless of reason including regular benefits for unemployment fishing job creation maternity parental adoption retirement self employment sickness training and work sharing Families Reporting Income Is counted for a given source of income when that income is received by at least one family member Families and individuals may report more than one source of income Family Benefits See
7. available to families at higher income levels and assets are no longer considered when calculating eligibility benefits Included in Provincial refundable tax credits Family benefits in the statistical tables Median Is 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 are less than or equal to the median amount Median incomes in the data tables are rounded to the nearest hundred dollars and starting with 2007 to the nearest ten dollars Zero values are not included in the calculation of medians for individuals but are included in the calculation of medians for families Negative Income Generally applies to net self employment income net rental income and net limited partnership income Negative income would indicate that expenses exceeded gross income Net Federal Supplements Are part of the Old Age Security OAS pension program intended to supplement the income of pensioners and spouses with lower income payments take the form of a Guaranteed Income Supplement GIS or a Spouse s Allowance SPA Between 1990 and 1993 net federal supplements were included in non taxable income Net Rental Income Is income received or earned from the rental of property less related costs and expenses New Brunswick Child Tax Benefit Since 1997 the New Brunswick Child Tax Benefit NB
8. children of their own living in the same dwelling Starting with the 1992 tax year common law couples were recognized as a separate category on the T1 General tax form As a result the coverage of couple families in which common law families are included is very high This comparison was done using estimates from Statistics Canada s Demography Division see Figure 1 Beginning with the 2000 data same sex couples reporting as a couple are included as common law couples and therefore counted in the couple category The initial population used to develop the family unit comprises all taxfilers for the reference year and represents approximately two thirds of the Canadian population The census family units are formed from information obtained on the tax returns of the taxfiling family members First taxfilers from the same census family including children are matched using common links e g spousal social insurance number same name same address Prior to 1993 non filing children were identified from information on their parents tax form Information from the federal Family Allowance Program was used to assist in the identification of children Since 1993 children are added to the family by using the Canada Child Tax Benefit CCTB file the provincial births files and previous years of the T1FF The remaining taxfilers who have not been matched in the census family formation process become persons not in census families formerly non
9. family persons They may be living with a census family to whom they are related e g brother in law cousin grandparent or unrelated e g lodger roommate They may be living with other persons not in census families or living alone The T1FF approximates the total Canadian population It contains information on sources of income from the taxfilers and some demographic indicators derived from both the taxfilers and the non filers For the most part tax returns were filed in the spring of the year following the reference year The mailing address at the the time of filing is the basis for the geographic information in the tables The Seniors databank is a subset of the Census families databank Data begin with the 1990 tax year A senior for the purposes of these data is a person 55 years of age or over A senior census family is a couple family where at least one of the partners is aged 55 or over or a lone parent family where the parent is aged 55 or over Data Quality The introduction of the federal sales tax FST credit in 1986 and the goods and services tax GST credit in 1989 resulted in more seniors filing tax returns The seniors databank was created to meet a need for information on this specific age range families and persons aged 55 and over The data that appear in the tables are taken directly from the family databank built from the income tax and the Canada Child Tax Benefit CCTB records Information on in
10. follows Newfoundland and Labrador Nova Scotia Prince Edward Island New Brunswick Ontario Manitoba Saskatchewan Alberta British Columbia Northwest Territories Nunavut Yukon Territory 28 Level of Geography Postal Area L O G Other Provincial Total P Pot Description This level of data is an aggregation of small communities in the province that had less than 100 taxfilers where these communities are combined into a pot Before 1992 it was identified by the same codes as the provincial territorial totals and only the Delivery Mode codes 2 and 3 distinguished between the two To avoid this problem starting with the 1992 data an 8 appears after the provincial territorial letter instead of a 9 The 9 will be reserved for the provincial territorial total as explained in 11 above These pot codes are as follows Newfoundland and Labrador Nova Scotia Prince Edward Island New Brunswick Ontario Manitoba Saskatchewan Northwest Territories Nunavut Yukon Territory Rural Postal Code Not in City This level of geography pertains to rural communities that have one and only one rural postal code These stand alone rural postal codes can be identified by a zero in the second position of the postal code and a level of geography code 09 The 2008 databanks contain 4 045 areas coded as level of geography 09 29 Level of Geography L O G Postal Area City Total
11. level of geography 07 06 Rural Postal These data pertain to rural postal codes that belong to Code Within communities with more than one rural postal code These occur in City areas that were formerly serviced by rural delivery service and changed by Canada Post to urban delivery service or in communities served by more than one rural postal code Rural postal codes of this type can be identified by a zero in the second position of the postal code and a level of geography code 06 The 2008 databanks contain 457 areas coded as level of geography 06 30 Level of Geography Postal Area Description L O G Suburban Sparsely populated fringe areas of urban centres may receive their Service postal service from an urban post office by delivery designated as suburban service Their region code retains all six characters of the postal code Suburban Services are usually near or on the perimeters of urban areas and mail is delivered by a contractor to group mail boxes community mail boxes and or external delivery sites e g kiosks miniparks The 2008 databanks contain 68 areas coded as level of geography 05 04 Rural Route Reasonably well settled rural areas may receive their postal service from an urban post office by delivery designated as rural route Mail is delivered by a contractor to customers living along or near well defined roads Their region code retains all six characters of the postal code
12. tax form where both alimony and child support are reported together without distinction Starting with 1998 this information is taken from line 156 of the T1 support payments received Included in Other income in the statistical tables British Columbia Climate Action Dividend It is a one time payment of 100 made in 2008 to all residents of British Columbia The British Columbia Climate Action Dividend BCCAD is a payment intended to help British Columbians make changes to reduce their use of fossil fuels The Canada Revenue Agency is administering this program on behalf of British Columbia Included in Provincial refundable tax credits Family benefits in the statistical tables for 2008 only British Columbia Family Bonus Commencing in July 1996 the BC Family Bonus program provides non taxable amounts paid monthly to help low and modest income families with the cost of raising children under the age of 18 This program includes the basic Family Bonus and the BC Earned Income Benefit Benefits are combined with the CCTB into a single monthly payment Included in Provincial refundable tax credits Family benefits in the statistical tables British Columbia Low Income Climate Action Tax Credit Beginning in its 2008 budget the province of British Columbia introduced the British Columbia Low Income Climate Action Tax Credit This credit is intended to help low income individuals and families with the carbon taxes they pay and is part of the prov
13. unpublished data The introduction of the FST and GST credits has also resulted in more low income families filing tax returns This has caused the median family income figures for T1FF to be lower than the Survey of Consumer Finances SCF Beginning in 1992 family total income was changed to include income of non filing spouses reported on the taxfiler s income tax return This caused an increase in family total income as well as an increase in median income for 1992 Starting with the 2001 data wage and salary income of non filing spouses can be identified in some cases from T4 earnings statements Comparing the tax based family median income figures T1FF to the Statistics Canada Survey of Consumer Finances SCF shows the following results figure 3 The SCF was replaced by the Survey of Labour and Income Dynamics SLID and the definition of a family was changed for SLID FIGURE 3 COMPARISON OF FAMILY INCOMES Median Income All Census families Year ratio T1FF SCF SLID Note The above T1FF medians are taken from the databank being discussed here the Survey of Consumer Finances SCF medians for 1990 to 1997 are from Statistics Canada s annual publication 13 208 Family Incomes Census Families The 2000 T1FF median is compared to the 2001 Census data 2000 income and the 2005 T1FF median is compared to the 2006 Census data 2005 income Starting from 1998 median is taken from CANSIM table 202 0408 Because data in CANSIM are
14. 2003 Representation Order The Representation Order is prepared by the Chief Electoral Officer describing naming and specifying the population of each electoral district established by the Electoral Boundaries Commission and sent to the Governor in Council The 2008 databanks contain 308 areas coded as level of geography 31 Census Division A census division CD is a group of neighbouring municipalities joined together for the purposes of regional planning and managing common services such as police or ambulance services A CD might correspond to a county a regional municipality or a regional district CDs are established under laws in effect in certain provinces and territories of Canada In other provinces and territories where laws do not provide for such areas Newfoundland and Labrador Manitoba Saskatchewan and Alberta Statistics Canada defines equivalent areas for statistical reporting purposes in cooperation with these provinces and territories The 2008 databanks contain 290 areas coded as level of geography 21 based on 2006 Census 39 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 the postal codes that make up their special area and we will aggregate the micro data to correspond to that ar
15. Alberta Family Employment Tax Credit British Columbia Family Bonus Canada Child Tax Benefit New Brunswick Child Tax Benefit Supplement Newfoundland and Labrador Child Benefit Northwest Territories Child Benefit Nova Scotia Child Tax Benefit Nunavut Child Benefit Ontario Child Care Supplement for Working Families Quebec Child Assistance Payment Saskatchewan Child Benefit Yukon Child Benefit Family Total Income Is the sum of the total incomes of all members of the family see Total income New to the 1992 definition of total income is income for non filing spouses The information is derived from the taxfiling spouse Goods and Services Tax GST Credit Includes all amounts received through this program In 1990 the goods and services tax credit began replacing the federal sales tax FST credit By 1991 the FST credit no longer existed Beginning in 1997 the GST was harmonized with the provincial sales taxes in Newfoundland and Labrador Nova Scotia and New Brunswick and became the goods and services tax harmonized sales tax GST HST credit Beginning with 2000 data this variable includes the Saskatchewan Sales Tax Credit Starting with the 2008 data this variable also includes the British Columbia Low Income Climate Action Tax Credit Government Transfer Payments For the purpose of these data transfer payments denote the following payments made to individuals by the federal or provincial governments Employment Insurance Family
16. Allowance to 1992 FST credit in 1989 and 1990 GST credit which began replacing the FST credit in 1990 and completely replaced it by 1991 and became the GST HST credit starting in 1997 Child Tax Credit to 1992 Canada Child Tax Benefit starting with 1993 Old Age Security pension benefits net federal supplements Canada and Quebec Pension plans benefits non taxable income and provincial refundable tax credits both beginning in 1990 Quebec child support payment beginning in 2006 which replaced the Quebec Family allowances the latter were in place from 1994 to 2004 British Columbia Family Bonus beginning in 1996 New Brunswick Child Tax Benefit beginning in 1997 Alberta Family Employment Tax Credit beginning in 1997 Northwest Territories Child Benefit beginning in 1998 Nova Scotia Child Tax Benefit beginning in 1998 Nunavut Child Benefit beginning in 1998 Ontario Child Benefit beginning in 2007 which integrates the Ontario child care supplement for working 16 families beginning in 1998 Saskatchewan Child Benefit beginning in 1998 Newfoundland and Labrador Child Benefit beginning in 1999 the Yukon Child Benefit beginning in 1999 the Nova Scotia one time payment Taxpayer Refund Program 2003 only the New Brunswick Low Income Seniors Benefit since 2005 the Universal Child Care Benefit beginning in 2006 the Alberta Resource Rebate for 2006 only the Ontario Home Electricity Relief for 2006 only
17. CTB is a non taxable amount paid monthly to qualifying families with children under the age of 18 The New Brunswick Working Income Supplement NBWIS is an additional benefit paid to qualifying families with earned income who have children under the age of 18 Benefits are combined with the CCTB into a single monthly payment Included in Provincial refundable tax credits Family benefits in the statistical tables New Brunswick Home Energy Assistance Program Is a one time payment of 100 made in 2007 to residents of New Brunswick to help low income families cope with high electricity and energy prices Included in Provincial refundable tax credits Family benefits in the statistical tables of 2007 only Newfoundland and Labrador Child Benefit Beginning in 1999 the Newfoundland and Labrador Child Benefit NLCB is a non taxable amount paid monthly to help low income families with the cost of raising 18 children under the age of 18 The Mother Baby Nutrition Supplement MBNS is an additional benefit paid to qualifying families who have children under the age of one In addition a one time payment is made at the time of birth for each child Benefits are combined with the CCTB into a single monthly payment Included in Provincial refundable tax credits Family benefits in the statistical tables Newfoundland and Labrador Home Heating Rebate Beginning in 2007 the Newfoundland and Labrador Home Heating Rebate is an amount available to individu
18. Child Benefit beginning with 1998 the Nova Scotia Child Tax Benefit beginning with 1998 the Nunavut Child Benefit beginning with 1998 the Ontario Child Care Supplement for Working Families beginning with 1998 Saskatchewan Child Benefit beginning with 1998 the Newfoundland and Labrador Child Benefit beginning with 1999 the Yukon Child Benefit beginning with 1999 the Nova Scotia one time payment Taxpayer Refund Program for 2003 only the New Brunswick Low Income Seniors Benefit since 2005 the Universal Child Care Benefit beginning in 2006 the Alberta Resource Rebate for 2006 only the Ontario Home Electricity Relief for 2006 only the Newfoundland and Labrador Home Heating Rebate beginning with 2007 the Nova Scotia Credit for Volunteer Fire fighter beginning with 2007 the New Brunswick Home Energy Assistance Program for 2007 only and the Quebec Credit for Individuals Living in Northern Villages beginning with 2007 the Ontario Senior Homeowners Property Tax Grant beginning with 2008 the Manitoba Child Tax Benefit beginning in 2008 the Saskatchewan Educational Rebate beginning with 2008 the British Columbia Climate Action Dividend beginning in 2008 the Yukon First Nations Tax Credit beginning with 2008 and the Nunavut Volunteer Fire fighter Credit starting in 2008 Quebec Child Assistance Payment Previously Quebec Family Allowance The R gie des rentes du Qu bec administers the child assistance pay
19. Confidential when reported by fewer than 15 taxfilers In the data supplied to clients the suppressed cell will contain a 0 For the same income variable the value for the opposite gender was suppressed in the table to avoid disclosure by subtraction x The value for a second income variable was suppressed elsewhere in the table to avoid disclosure by subtraction 10 SECTION Il THE DATA TABLES Content of Tables Table 1 Senior Census Family Units by Age Group Table 1a Senior couple families by age of older partner and presence of children Table 1b Senior lone parent families by age of parent and persons not in census families by age Table 1c Total census families and persons not in census families by age of older partner parent person not in a census family and presence of children Table 2 Persons in Senior Census Family Units by Age Group and Gender Table 2a Persons in senior couple families by age group and gender Table 2b Persons in senior lone parent families and senior persons not in census families by age group and gender Table 2c Persons in senior census family units and senior persons not in census families by age group and gender Table 3 Sources of Income of Senior Couple Families Counts and amounts by source of income and age of older partner Employment income Investment income Pensions RRSP income Other income Total family income Table 4 Sources of Income of Senior Lone Parent Families a
20. SENIORS USER S GUIDE Statistics Canada 89C0022 Extracts from these statistical data may be reproduced for individual use without permission provided the source is fully acknowledged Users are not authorized to transfer or redistribute any part or version of these data in any medium whether it be in their original form or in a modified form except as approved under a distribution agreement with STATISTICS CANADA The prior written permission of STATISTICS CANADA is required for any other form of publication or distribution Use of these data is acknowledgment that the user will be bound by the terms of the data licensing agreement which forms part of this documentation see next page Income Statistics Division Statistics Canada saadinfo statcan ca September 2010 End use Licence Agreement Copyright The Government of Canada Statistics Canada is the owner or a licensee of all intellectual property rights including copyright in this data product With your payment of the requisite fee you hereinafter referred to as he Licensee are granted a non exclusive non assignable and non transferable licence to use this data product subject to the terms below This licence is not a sale of any or all of the rights of the owner s Terms of use All copyright and proprietary notices as well as all conditions of use associated with the data product must be communicated to all users of the data product The Licensee sha
21. a that is not a standard area It could include any one or a combination of areas whose boundaries are a combination of standard areas or a combination of postal codes User defined areas may be branch service or school catchment areas neighbourhoods or almost any other region Each postal code on a conversion file is linked to a corresponding area code The postal code is used as the basis for the tabulation of economic and demographic data for each area Refer to the example below for a typical conversion file received by the Small Area and Administrative Data Division Postal code User Area A1A1A1 0001 A1A1A2 0001 A1A1A3 0001 A1A1A4 0001 A1A1A5 0001 A1A1A6 0001 A1A1A7 0002 A1A1A8 0002 A1A1A9 0002 A1A1B1 0002 A1A1B2 0002 A1A1B3 0003 A1A1B4 0003 A1A1B5 0003 A1A1B6 0003 A1A1B7 0003 A1A1B8 0004 A1A1B9 0004 A1A1C1 0004 A1A1C2 0004 A1A1C3 0004 41 Note 1 The conversion file should have a record length of 10 bytes The first six bytes should represent the postal code and the following four bytes should represent the user defined area 2 The postal code does not have a space between the third and fourth characters 3 The user defined area code is only four characters in length 4 A postal code must be linked to one area only Our system does not accommodate user defined areas with hierarchical levels In the previous example areas 0001 and 0002 could not add up to their own total with areas 0003 and 0004 adding up to the
22. als 8 Eege Rural postal codes Other areas in province 10 Rural routes Suburban services 5 Rural postal codes in city Other urban areas Postal walks Walk pots 34 Concordance files A concordance file accompanies data that are aggregated by postal walk This file lists all of the six character postal codes for which there is information and identifies the postal walk to which each postal code is assigned An urban Forward Sortation Area FSA may be split between two or more municipalities and so the FSA label as well as the city identification number or CityID becomes important parts of the geographic identifiers It is a combination of CityID FSA label and postal walk number that creates unique geographic identifiers The concordance file consists therefore of the CityID the FSA label called the postal area the postal walk number and the six character urban postal code By simply browsing the concordance file one can determine which postal codes make up a given walk The following illustration is an example of a concordance file Cn a a Vintage of the postal walks The postal walks represented in the 2008 databanks were coded from a April 2010 Canada Post Corporation file with a June 2009 basefile Old walk new walk file
23. als and families with a household income of 30 000 or less regardless of whether they heat their homes by home heating fuel electricity or wood Included in Provincial refundable tax credits Family benefits in the statistical tables Non Family Person See Persons not in Census Families Non Negative Income Is income that is zero or greater Non Senior Family Represents a couple family where both partners are under the age of 55 or a lone parent family where the parent is under the age of 55 Non Taxable Income Provincial refundable Tax Credits Non taxable income refers to the amounts included in a taxfiler s income when applying for refundable tax credits but not included in the calculation of taxable income these amounts include workers compensation payments net federal supplements received Guaranteed Income Supplements and or Spouse s Allowance and social assistance payments Beginning with the 1994 data information is available separately for net federal supplements workers compensation and social assistance Provincial tax credits are a refundable credit paid to individuals by the province in which he or she resided as of December 31 of the taxation year See also Provincial refundable tax credits Northwest Territories Child Benefit Beginning in July 1998 the Northwest Territories Child Benefit NWTCB is a non taxable amount paid monthly to qualifying families with children under age 18 The Territorial Worker s Supplem
24. ared to the official Statistics Canada population estimates The impact of these changes is most notable in the counts and median total income of lone parent families although it is not possible to distinguish the precise impact of the improvements separately from normal year to year change Some elderly Canadians receiving only Old Age Security OAS pension and Guaranteed Income Supplement GIS 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 1989 the percentage of the elderly population filing tax returns has increased In 2008 95 filed tax returns up from 75 in 1989 when comparing taxfilers aged 65 years or more with the 65 years or more population estimate counts to July 1 2009 available from Statistics Canada s CANSIM database table 051 0001 FIGURE 2 RATES OF COVERAGE 2008 Rates of Coverage T1FF Compared to Population Estimates by Census Family Type All Census Couple Lone Parent Families Families Families T1FF excluding territories 9 188 420 7 811 580 1 376 830 Demography Division 9 318 802 7 819 733 1 499 069 Coverage 98 6 99 9 91 8 1 Same sex couples are excluded from Demography Division s population estimates Sources Demography Division s Canada Demographic Estimates 2008 2009 The T1 Family File T1FF data are from the Income Statistics Division s family databank
25. come is obtained from taxfilers and includes incomes of their non filing spouses and children Demographic information is derived from taxfilers and non filing spouses and or children such as the estimates of total taxfilers and dependents Figures derived from the databank compare well with estimated population counts see figure 1 Coverage rates of the databank population by census family type are reported in figure 2 FIGURE 1 COVERAGE BY AGE AND BY PROVINCE 2008 Rates of Coverage Rates of Coverage by Age by Province under 20 Newfoundland and Labrador 20 24 Prince Edward Island 25 29 Nova Scotia 30 34 New Brunswick 35 39 Quebec 40 44 Ontario 45 49 Manitoba 50 54 Saskatchewan 55 59 Alberta 60 64 British Columbia 65 74 Yukon Territory 75 Northwest Territories Nunavut Total Canada Coverage rates by age and by province are based on comparisons with the estimated population counts to July 1 2009 available on CANSIM table 051 0001 from Statistics Canada Most children do not file because they have low or no income Improvements have been made to the process of identifying children First during the processing of 2005 and 2006 data upgrades were made to our data processing systems Second the introduction of the Universal Child Care Benefit program in 2006 has allowed the identification of more children under the age of six These changes have resulted in improved coverage of children in the SAADD data comp
26. e 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 User Defined Areas Are areas that have been defined by the data users as the specific area for which they require data The smallest building block for these special areas is the six character postal code To obtain data provide us with a list of the postal codes for which data are required and we will provide the aggregated data Also the user defined area may be a total of a number of individual standard areas grouped together for a total rather than a number of individual areas each with their own total Of course the area must satisfy our confidentiality requirements or no data can be produced See section on Geography Wages Salaries and Commissions Include employment pay and commissions as stated on T4 information slips training allowances tips gratuities and royalties Starting with the 1999 data the total of wages salaries and commissions includes tax exempt employment income earned on an Indian reserve Starting with the 2001 data wage and salary income of non filing spouses was identified in some cases from T4 earnings statements Workers Compensation Includes any compensation received under Workers Compensation in respect of an injury disability or death This value is reported on line 144 of the personal income tax return Information on Workers Compensation i
27. e in the statistical tables Registered Retirement Saving Plan RRSP Income Is any money withdrawn from a RRSP either as a lump sum or as a periodic payment Included in this amount are withdrawals and monies from RRSP annuities Note that monies from a Registered Retirement Income Fund RRIF may be reported on line 115 other pensions or superannuation if the recipient is 65 years of age or older otherwise monies from a RRIF are reported on line 130 other income Information on RRSP income is available starting with the 1994 data Starting in 1999 only RRSP income of persons aged 65 years or older is included Saskatchewan Child Benefit Beginning in July 1998 the Saskatchewan Child Benefit SCB is a non taxable amount paid monthly to help lower income families with the cost of raising children under age of 18 Benefits are combined with the CCTB into a single monthly payment Included in Provincial refundable tax credits Family benefits in the statistical tables This program was terminated in 2008 Saskatchewan Educational Rebate Beginning in 2008 this rebate can be claimed by taxfilers residents of Saskatchewan over a seven year period based on eligible tuition amount The taxfiler should have completed an eligible program at an eligible educational institution and obtained a tuition rebate eligibility certificate from Saskatchewan Included in Provincial refundable tax credits Family benefits in the statistical tables Self Employm
28. ea of interest Information ordered for special or user defined areas will be coded according to the following Level of Geography L O G Total for all user defined areas Description This level represents the sum total of all user defined areas and is the total of levels 91 and 92 described below Other user defined areas This level of geography represents all user defined areas that were too small in terms of population to have information compiled on those areas individually i e fewer than 100 taxfilers Such areas are grouped into this other category Special user defined area Any area showing a level of 91 is an area defined by a specific user according to that user s needs for example school catchment areas health districts etc 40 Conversion files When a client is interested in purchasing data for areas that are considered non standard geography by Small Area and Administrative Data Division a conversion file is usually necessary A combination of postal codes making up one or more special area s is commonly referred to as a conversion file an electronic file used by our staff to aggregate the different postal codes that make up the user defined area Simply provide us with the postal codes related to the area and we will compile the data subject to our confidentiality restrictions This list should include all postal codes for each area This would apply only to an are
29. ent part of the NWTCB program is an additional benefit paid to qualifying families with working income who have children under age 18 Benefits are combined with the CCTB into a single monthly payment Included in Provincial refundable tax credits Family benefits in the statistical tables Nova Scotia Child Tax Benefit Beginning in October 1998 but retro active to July 1998 the Nova Scotia Child Benefit NSCB is a non taxable amount paid monthly to help low and modest income families with the costs of raising children under the age of 18 Benefits are combined with the CCTB into a single monthly payment Included in Provincial refundable tax credits Family benefits in the statistical tables Nova Scotia Credit for Volunteer Firefighters Beginning in 2007 this credit is made to residents of Nova Scotia who have been volunteer firefighters for a minimum of six months in the calendar year Included in Provincial refundable tax credits Family benefits in the statistical tables 19 Nova Scotia Taxpayer Refund Program Is a one time payment of 155 made in 2003 to residents of Nova Scotia who paid 1 or more in provincial income tax The refund is part of the government s commitment to lower taxes in the province Included in 2003 data only Nunavut Child Benefit Beginning in July 1998 the Nunavut Child Benefit NUCB is a non taxable amount paid monthly to qualifying families with children under age 18 The Territorial Worker s Supplement
30. ent Income Is net income from business professional commission farming and fishing Senior Is for the purpose of these data a person 55 years of age or over Senior Census Family Is a couple family where at least one of the partners is 55 years of age or over or a 22 lone parent family where the parent is 55 years of age or over Social Assistance Includes payments made in the year on the basis of a means needs or income test whether made by an organized charity or under a government program The value is reported on line 145 of the personal income tax return Available only since 1994 previously included in Non taxable income Spouse Is either partner in a couple family Suppressed Data Are intentionally omitted because they breach confidentiality All data counts under a certain number are suppressed along with the corresponding income amounts If the count for one cell or component is suppressed then corresponding income aggregates in another cell are also suppressed to avoid disclosure by subtraction called residual disclosure See the section on Confidentiality Taxfilers Most taxfilers are people who filed a tax return for the reference year and were alive at the end of the year Starting with the 1993 tax year those taxfilers who died within the tax year and who had a non filing spouse had their income and their filing status attributed to the surviving spouse Total Income Note this variable was revised over
31. ent for Working Families beginning with 1998 Saskatchewan Child Benefit beginning with 1998 Newfoundland and Labrador Child Benefit beginning with 1999 Yukon Child Benefit beginning with 1999 Interest and other investment income Dividend income RRSP income since 1994 previously in other income since 1999 only tax filers 65 Net limited partnership income included in other income Alimony included in other income Net rental income included in other income Income for non filing spouses since 1992 included in other income Other incomes as reported on line 130 of the tax form fellowships bursaries grants registered disability savings plan since 2008 etc included in other income Federal sales tax FST credit for 1989 1990 inclusive Goods and services tax GST credit beginning in 1990 Harmonized sales tax HST credit beginning in 1997 Child tax credit up to and including 1992 Canada Child Tax Benefit starting with 1993 and Universal Child Care Benefit beginning in 2006 Manitoba Child Tax Benefit beginning in 2008 Other non taxable income since 1990 Workers compensation payments shown separately starting with 1994 Social assistance payments shown separately starting with 1994 Guaranteed income supplements included with net federal supplements since 1994 previously in non taxable income Spouses allowances included with net federal supplements since 1994 previously in non taxable inc
32. ent of Statistics Canada s rights may result in legal action Any use whatsoever of this data product shall constitute your acceptance of the terms of this agreement Any violation of these terms may result in termination of this licence For further information please contact Licensing Services E mail licensing statcan ca Client Services Division Statistics Canada Telephone 613 951 1122 9th Floor R H Coats Building Fax 613 951 1134 Ottawa Ontario K1A OT6 Canada Statistics Canada 2008 TABLE OF CONTENTS INTRODUCTION TTT 4 SECTION I THE DATA 2 csc ee idee dae nee ede di ne 5 Data ET 5 RL Re UE 6 Confidentiality and Rounding ccc cence eeete ee erent ee eet ates eet ae eee eetaaeeeeetaeeeeetaeeeeetneeeees 9 Suppressed Data EE 9 SECTION II THE DATA TABLES 2 kees edu deed 11 Contentof Tables neata a eea ea RAR eet Anen deeg 11 Statistical Tables Footnotes and Historical Availability 2 0 0 0 eee eeeeeeeeeenteeeeeeaes 12 SECTION Ill GLOSSARY OF TERMS eect eee eit eee eee e eee ee eet aeee eee taeeeee teaser nneeeeee 14 SECTION IV GEOGRAPHY geesde Segen E tcc nnd ide dead Coeds oa eee ee 27 Geographic Levels Postal Geographie 28 Adding postal areas without duplication cccccccceeeeeeeeceeceee test teceeeaeeeeeeeeeteees 33 Concordance files miiie on eee as eae dae ed ds end dees 35 Old walk new walk nie 35 Geographic Levels Census Geographie 37 Geographic Levels
33. in 21 884 areas coded as level of geography 01 The total population of these postal walks is 25 0 million with an average population of 1 140 The walks range in size from 100 to over 10 000 32 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 Postal walks Level of Geography or L O G 01 and walk pots L O G 02 add up to urban Forward Sortation Areas FSAs L O G 03 Urban FSAs OG 03 rural routes L O G 04 suburban services L O G 05 rural postal codes within a city L O G 06 and other urban areas OG 07 add up to city totals OG 08 City totals L O G 08 rural postal codes not in a city L O G 09 and other areas ina province L O G 10 add up to provincial territorial totals L O G 11 Provincial territorial totals L O G 11 add up to the Canada total L O G 12 Thus using the Level of geography codes 01 02 03 03 04 05 06 07 08 08 09 10 11 33 Canada 12 Province 11 Pesche City tot
34. ince s commitment that the carbon tax be revenue neutral The Canada Revenue Agency will administer this program on behalf of British Columbia This credit is an ongoing non taxable quarterly payment starting in October 2008 Included in Goods and services tax harmonized sales tax GST HST credit in the statistical tables Canada Child Tax Benefit CCTB Is a system that replaces beginning with the 1993 data year the previous federal Family Allowance program the non refundable child deduction and the refundable child tax credit It is an income supplement for individuals who have at least one qualified 14 dependent child The Canada Child Tax Benefit is also based on the individual s family income and the number of dependent children The Universal Child Care Benefit is added to the CCTB beginning with the 2006 data in the statistical tables Canada Quebec Pension Plan CPP QPP Are compulsory contributory social insurance plans that protect workers and their families against loss of income due to retirement disability or death Canada Pension Plan and Quebec Pension Plan benefits include all benefits reported for the reference year Census Family This definition of the family classifies people in the following manner 1 couples married or common law living in the same dwelling with or without children and 2 lone parents male or female with one or more children The residual population is called persons not in census families a
35. ir own separate total Generating this type of hierarchical information means submitting this conversion file to our programs several times and increasing costs 42 WE INVITE YOUR COMMENTS We are always working on ways to improve our products The comments we receive concerning quality and presentation are essential to meet this objective If you have any suggestions in this regard we encourage you the user to provide us with your comments Data in many forms Statistics Canada disseminates data in a variety of forms In addition to publications both standard and special tabulations are offered Data are available on the Internet compact disk diskette computer printouts microfiche and microfilm and magnetic tape Maps and other geographic reference materials are available for some types of data Direct online access to aggregated information is possible through CANSIM Statistics Canada s machine readable database and retrieval system How to obtain more information Inquiries about these data and related statistics or services should be directed to Client Services Telephone 613 951 9720 Income Statistics Division Toll Free 866 652 8443 Statistics Canada Fax 613 951 4745 Room 1306 Main Building Toll Free 866 652 8444 Ottawa Ontario K1A OT6 saadinfo statcan ca Advisory Services provides a wide range of services identification of your needs establishing sources or availability of data consolidation and integratio
36. l specialists such as planners health and social workers and educators in conjunction with Statistics Canada The 2008 databanks contain 4 991 areas coded as level of geography 61 based on 2006 Census 51 Economic Region An economic region is a grouping of complete census divisions see definition below with one exception in Ontario Economic regions ERs are used to analyse regional economic activity Within the province of Quebec ERs are designated by law In all other provinces they are created by agreement between Statistics Canada and the provinces concerned Prince Edward Island and the territories each consist of one economic region The 2008 databanks contain 76 areas coded as level of geography 51 based on 2006 Census 42 Census The general concept of a census agglomeration CA is one of a Agglomeration very large urban area together with adjacent urban and rural areas that have a high degree of economic and social integration with that urban area CAs have an urban core population of at least 10 000 based on the previous census The 2008 databanks contain 117 areas coded as level of geography 42 based on 2006 Census 37 Level of Geography L O G 41 Name Census Metropolitan Area Description The general concept of a census metropolitan area CMA is one of a very large urban area together with adjacent urban and rural areas that have a high degree of economic and social
37. ll not transfer this data product to or store the data product in any electronic network for use by more than three 3 regular users unless the Licensee obtains prior written permission from Statistics Canada and pays any additional fees The Licensee shall not lend rent lease sublicense transfer or sell any part of the data product nor any right granted under this agreement to any person outside the licensed organization or to any other organization The Licensee shall not disassemble decompile or in any way attempt to reverse engineer any software provided as part of the data product The Licensee shall not use any part of the data product to develop or derive any other data product or data service for external distribution or commercial sale The Licensee is granted reasonable rights of use of the content of this data product only for personal corporate or public policy research as well as for educational purposes This permission includes the use of the content in analyses and in the reporting of results and conclusions including the citation of limited amounts of supporting data extracted from the data product in such documents In such cases the source of the data must be acknowledged in all such documents and communications by providing the following source citation at the bottom of each table and graph Source or Adapted from if appropriate Statistics Canada name of product catalogue number of product reference date of
38. ment program that is part of Qu bec s family policy This program provides for the payment of a family allowance intended to cover the basic needs of children under age 18 in low income families This payment adds to the Canada Child Tax Benefit paid by the federal 21 government In 2005 the Child Assistance Payment program replaced the Quebec Family Allowance which was in place from 1994 to 2004 Available starting with 1994 data Included in Provincial refundable tax credits Family benefits in the statistical tables Quebec Credit for Individuals Living in Northern Villages This credit is for residents of a northern village as defined by the Quebec Government It consists of an amount per month for each of the spouses plus an additional amount per month for each dependent child Included in Provincial refundable tax credits Family benefits in the statistical tables Quebec Family Allowance See Quebec Child Assistance Payment Registered Disability Savings Plan RDSP Income 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 Included in Other incom
39. n 87 years of age will be included in the 55 age group the 60 age group the 65 age group the 70 age group etc Table 3 Available in its current format beginning with the 1990 data The sources of income have changed over the years depending on the information available from the T1 most notably RRSP income first shown in the 1994 tables Since 1994 OAS payments also include guaranteed income supplements and spousal allowances Starting in 1999 the RRSP income includes only RRSP income of persons aged 65 years Starting with 2007 the age groups 0 to 34 35 to 54 55 to 64 and 65 have replaced the age groups 55 to 64 65 to 74 75 and 65 Table 4 Available in its current format beginning with the 1990 data The sources of income have changed over the years depending on the information available from the T1 most notably RRSP income first shown in the 1994 tables Since 1994 OAS payments also include guaranteed income supplements and spousal allowances Starting in 1999 the RRSP income includes only RRSP income of persons aged 65 years Starting with 2007 the age groups 0 to 34 35 to 54 55 to 64 and 65 have replaced the age groups 55 to 64 65 to 74 75 and 65 12 Table 5 Available in its current format beginning with the 1994 data The sources of income have changed over the years depending on the information available from the T1 Since 1994 OAS payments also include guaranteed income suppleme
40. n of data coming from different sources and development of profiles analysis of highlights or tendencies and finally training on products services Statistics Canada concepts and also the use of statistical data You can also visit us on the web http www statcan ca National enquiries line 1 800 263 1136 National telecommunications device for the hearing impaired 1 800 363 7629 Order only line Canada and the United States 1 800 267 6677 National Toll free Fax line 1 877 287 4369 Standards of service to the public Statistics Canada is committed to serving its clients in a prompt reliable and courteous manner and in the official language of their choice To this end the agency has developed standards of service which its employees observe in serving its clients To obtain a copy of these service standards contact Statistics Canada toll free at 1 800 263 1136 The standards are also published on www statcan ca under About Statistics Canada gt Providing services to Canadians 43 LIST OF DATA PRODUCTS AVAILABLE The Income Statistics Division s T1FF Processing Section of Statistics Canada tabulates statistical data derived from administrative records most notably the tax file 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 Product name Product number Release date RRSP Contributors 17C0006 RRSP Contributi
41. nd Senior Persons not in Census Families Counts and amounts by source of income and age of parent or non family person Employment income Investment income Pensions RRSP income Other income Total family income Table 5 Sources of Income of Senior Individuals by Age Group Counts and amounts by source of income and age Employment income Investment income Pensions RRSP income Other income Total family income 11 Statistical Tables Footnotes and Historical Availability All tables Available for census divisions census metropolitan areas and all levels of the postal geography starting with the 1990 data historical data not available for postal walks Available for census tracts economic regions and federal electoral districts starting with 1999 data Available for census agglomerations starting with 2001 data The income shown could be reported by any member of the family Starting with the 2000 data couple families include same sex couples Table 1 Available in its current format beginning with the 1990 data Age groupings are cumulative This means for example that if a person is 87 years of age that person will be included in the 55 age group the 60 age group the 65 age group the 70 age group etc There is no age limit for children in these families Table 2 Available in its current format beginning with the 1990 data Age groupings are cumulative This means for example that a perso
42. nd is made up of persons living alone and of persons living in a household but who are not part of a couple family or lone parent family See also Children Children Are taxfilers or imputed persons in couple and lone parent families Taxfiling children do not live with their spouse have no children of their own and live with their parent or parents Previous to the 1998 data taxfiling children had to report single as their marital status Most children are identified from the Canada Child Tax Benefit file a provincial births file or a previous T1 family file CityID Since 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 CitylD is a five digits alpha numeric component It is created with the first letter of postal code 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 Couple Family Consists of a couple living together whether married or common law at the same address and any children living at the same address taxfiling children do not live with their spouse have no child of their own and live with their parent s Previous to the 1998 data taxfiling children had to report single as their marital status Beginning in 2000 same sex couples reporting as couples are counted as couple families See
43. nts and spousal allowances In 1996 transfer payments was replaced by two separate categories government transfers and other pensions Prior to 1996 the category of other private pensions was included in the total transfer payments Starting in 1999 the RRSP income includes only RRSP income of persons aged 65 years Starting with 2007 the age groups 0 to 34 35 to 54 55 to 64 and 65 have replaced the age groups 55 to 64 65 to 74 75 and 65 13 SECTION Ill GLOSSARY OF TERMS Age Is calculated as of December 31 of the reference year i e tax year minus year of birth Starting in 2007 all the counts are rounded to the nearest 10 Alberta Family Employment Tax Credit Beginning in 1997 the Alberta Family Employment Tax Credit is a non taxable amount paid to families with working income that have children under the age of 18 Included in Provincial refundable tax credits Family benefits in the statistical tables Alberta Resource Rebate Is a one time payment of 400 made in 2006 to residents of Alberta who filed an income tax return and who were 18 years and over Rebate for children who are under 18 will be paid to their primary caregiver Included in Provincial refundable tax credits Family benefits in the statistical tables for 2006 only Alimony Payments from one former spouse to the other for couples that are separated or divorced Child support is also included in this variable as reported on line 128 of the T1
44. ome Provincial refundable tax credits in Manitoba Ontario Quebec and Saskatchewan since 1990 British Columbia and the Northwest Territories since 1993 Newfoundland and Labrador and Nunavut since 1997 the Nova Scotia one time payment Taxpayer Refund Program 2003 only the New Brunswick Low Income Seniors Benefit since 2005 the Universal Child Care Benefit beginning in 2006 the Alberta Resource Rebate for 2006 only the Ontario Home Electricity Relief for 2006 only the Newfoundland and Labrador Home Heating Rebate beginning with 2007 the Nova Scotia Credit for Volunteer Fire fighter beginning with 2007 the New Brunswick Home Energy Assistance Program for 2007 only and the Quebec Credit for Individuals Living in Northern Villages beginning with 2007 the Ontario Senior Homeowners Property Tax Grant beginning with 2008 the Manitoba Child Tax Benefit beginning in 2008 the Saskatchewan Educational Rebate beginning with 2008 the British Columbia Climate Action Dividend beginning in 2008 the Yukon First Nations Tax Credit beginning with 2008 and the Nunavut Volunteer Fire fighter Credit starting in 2008 Monies not included in income above are veterans disability and dependent pensioners payments war veterans allowances lottery winnings and capital gains Unemployment Insurance Ul See Employment Insurance El 24 Universal Child Care Benefit Beginning in July 2006 the Universal Child Car
45. on Limits Room 1700011 Canadian Savers 17C0009 Canadian Investors 17C0007 Canadian Investment Income 1700008 Canadian Taxfilers 1700010 Canadian Capital Gains 17C0012 Charitable Donors 13C0014 Neighbourhood Income and Demographics 13C0015 Economic Dependency Profiles 1300017 Labour Income Profiles 7100018 Families 13C0016 Seniors 89C0022 Migration Estimates 9100025 44
46. part of the NUCB program is an additional benefit paid to qualifying families with working income who have children under age 18 Benefits are combined with the CCTB into a single monthly payment Included in Provincial refundable tax credits Family benefits in the statistical tables Nunavut Volunteer Fire Fighter Credit Beginning in 2008 the Volunteer Fire Fighter tax credit is allowed to residents of Nunavut who were volunteer fire fighter for a minimum of six months during the year Included in Provincial refundable tax credits Family benefits in the statistical tables Old Age Security OAS Pension Is part of the Old Age Security program a federal government program that guarantees a degree of financial security to Canadian seniors All persons in Canada aged 65 or older who are Canadian citizens or legal residents may qualify for a full OAS pension depending on their years of residence in Canada after reaching age 18 Old Age Security benefits include all benefits reported for the reference year excluding Guaranteed Income Supplements and Spousal Allowance benefits see also Net federal supplements and Non taxable income Starting with 1994 data OAS income of non filing spouses was estimated and included in the tables Ontario Child Care Supplement for Working Families Beginning in July 1998 the Ontario Child Care Supplement for Working Families OCCSWEF is not administered by the Canada Revenue Agency formerly Canada Customs and Re
47. presented in Constant dollars the series has been adjusted in current dollars using Consumer Price Indexes The SCF and SLID estimates do not include the Territories Confidentiality and Rounding All data are subject to the confidentiality procedures of rounding and suppression To protect the confidentiality of Canadians 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 All reported amounts are rounded to the nearest five thousand 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 For 1988 and 1989 data all counts are 25 or greater and are rounded to the nearest 25 Reported amounts are rounded to the nearest thousand dollars For data up to and including 1987 all counts are randomly rounded to a base of 5 and reported amounts are unrounded but are adjusted according to the rounding of the counts Note Counts represent the number of persons Reported amounts are aggregate dollar amounts reported Suppressed Data To maintain confidentiality data cells have been suppressed whenever areas compri
48. product The Licensee shall obtain approval from Statistics Canada before publishing any significant volume of material in any medium that is extracted from the data product The Licensee agrees not to merge or link the data product with any other databases in such a fashion that gives the appearance that the Licensee may have received or had access to information held by Statistics Canada about any identifiable individual family household organization or business Any violation of this licence renders it void and of no effect This agreement will terminate automatically without notice if the Licensee fails to comply with any of the terms of this agreement In the event of termination the Licensee must immediately return the data product to Statistics Canada or destroy it and certify this destruction in writing to Statistics Canada Warranties and disclaimers This data product is provided as is and Statistics Canada makes no warranty either express or implied including but not limited to warranties of merchantability and fitness for a particular purpose In no event will Statistics Canada be liable for any direct special indirect consequential or other damages however caused Acceptance of terms It is your responsibility to ensure that your use of this data product complies with these terms and to seek prior written permission from Statistics Canada for any uses not permitted or not specified in this agreement Any infringem
49. s a person for whom we have identified one or more children living at the same address See also Census families and Children Persons not in Census Families Previously Non Family Persons Is an individual who is not part of a census family couple family or a lone parent family These persons may live with their married children or with their children who have children of their own e g grandparent They may be living with a family to whom they are related e g sibling cousin or unrelated e g lodger room mate They may also be living alone or with other persons not in census families See also Census families Private other Pensions Include pension benefits superannuation and private pensions other than Old Age Security pension benefits and Canada Quebec Pension Plan benefits Provincial Refundable Tax Credits Family Benefits Unlike non refundable tax credits these amounts are paid to the taxfiler regardless of tax liability Included are the refundable provincial tax credits received by taxfilers in Manitoba Ontario Quebec and Saskatchewan since 1990 British Columbia and the Northwest Territories since 1993 Newfoundland and Labrador and Nunavut beginning in 1997 Quebec Family Allowances beginning with 1994 the British Columbia Family Bonus beginning with 1996 the New Brunswick Child Tax Benefit beginning in 1997 the Alberta Family Employment Tax Credit beginning with 1997 the Northwest Territories
50. s available as a distinct income source starting with the 1994 data previously included in Non taxable Income Yukon Child Benefit Beginning in 1999 the Yukon Child Benefit YCB is a non taxable amount paid monthly to help low and modest income families with the cost of raising children under the age of 18 Benefits are combined with the CCTB into a single monthly payment Included in Provincial refundable tax credits Family benefits in the statistical tables Yukon First Nations Tax Credit Beginning in 2008 the Yukon First Nations Tax Credit provides that both the Government of Canada and the Government of Yukon will share the field of personal income tax with self governing Yukon First Nations It is for individuals residing on the settlement lands of the self governing First Nations The transferred amount is referred to as Yukon First Nations Tax that consists of a federal abatement and a Yukon First Nations income tax credit Included in Provincial refundable tax credits Family benefits in the statistical tables 25 26 SECTION IV 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 Postal Geography Canada Provinces and Territories Cities Rural Communities Urban Forward Sortation Areas Pos
51. se 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 e 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 see figure 4 e when one of the gender categories is suppressed the other gender category must also be suppressed to avoid residual disclosure see figure 4 e when one age group category is suppressed another age group must also be suppressed to avoid residual disclosure 1 Likewise the median income is omitted when the rounded count of a category is less than 20 10 on either side of the median xX xX k ii between areas e when a variable amount in one area is suppressed that variable amount is also suppressed in another area to prevent disclosure by subtraction FIGURE 4 SUPPRESSION OF INCOME DATA AN ILLUSTRATION Amount Millions of Dollars O o oss total Wages Salaries Commissions Self Employment Dividends and Interest Employment Insurance Old Age Security Net Federal Supplements Canada Quebec Pension Plan Other Pensions Canada Child Tax Benefits Goods and Services Tax Credit Harmonized Sales Tax Credit Workers Compensation Social Assistance Provincial Refundable Tax Credits Registered Retirement Saving Plan Income Other Income Total Income
52. tal Walks Census Geography Economic Regions Census Divisions Census Metropolitan Areas Census Agglomerations Census Tracts Federal Electoral Districts User defined areas Users may select a specific area of interest that is not a standard area for which data can be made available in standard format To obtain data provide us with a list of the postal codes for which data are required and we will provide the aggregated data Of course the area must satisfy our confidentiality requirements or no data can be produced See the Special Geography section for further information 27 Geographic Levels Postal Geography The various databanks compiled from the tax file are available for different levels of the postal geography and for some levels of the Census geography Coded geographic indicators appearing on the data tables are shown below with a brief description Level of Geography Postal Area L O G Description This level of data is an aggregation of the provincial territorial totals code 11 The national total is identified by the region code Z99099 Province or Territory Total This level of data is an aggregation of the following geographies within a province GIR Ke EE L OG 08 Rural Postal Codes e iee tanai A ari aaa L O G 09 Other Provincial Totale L O G 10 These totals are identified by a provincial territorial postal letter then a 990 followed by the province territory code as
53. the Newfoundland and Labrador Home Heating Rebate beginning with 2007 the Nova Scotia Credit for Volunteer Fire fighter beginning with 2007 the New Brunswick Home Energy Assistance Program for 2007 only and the Quebec Credit for Individuals Living in Northern Villages beginning with 2007 the Ontario Senior Homeowners Property Tax Grant beginning with 2008 the Manitoba Child Tax Benefit beginning in 2008 the Saskatchewan Educational Rebate beginning with 2008 the British Columbia Climate Action Dividend beginning in 2008 the British Columbia Low Income Climate Action Tax Credit beginning with 2008 the Yukon First Nations Tax Credit beginning with 2008 and the Nunavut Volunteer Fire fighter Credit starting in 2008 The individuals in this case receive these payments without providing goods or services in return Previous to the 1996 data Transfer payments also included superannuation and other private pensions Harmonized Sales Tax HST In Newfoundland and Labrador Nova Scotia and New Brunswick the provincial sales tax has been harmonized with the goods and services tax GST since 1997 to become the harmonized sales tax For this reason the federal GST credit is now known as the GST HST credit Husband Wife Family See Couple Family Imputed Persons Are persons who are not taxfilers but are reported or otherwise identified by a taxfiler for example a non filing spouse or child Interest Income Refers to
54. 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 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 Limited Partnership Income Is net income i e gross income less expenses from a limited partnership where a limited partner is a passive or non active partner whose liability as a member is limited to his or her investment Included in Other income in the statistical tables Lone Parent Family Is a family with only one parent male or female and with at least one child See also 17 Census family and Children Manitoba Child Tax Benefit Beginning in 2008 the Manitoba Child Benefit MCB is a provincial supplement program that replaces and enhances the Child Related Income Support Program The MCB provides monthly benefits to low income Manitoba families needing assistance with the cost of raising children The MCB is part of Manitoba s Rewarding Work strategy to help Manitobans move from income assistance to work Under the MCB maximum monthly benefits are
55. 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 Labour income Employment income Wages salaries commissions Other employment income as reported on line 104 of the tax form tips gratuities royalties etc Net self employment Indian Employment Income new in 1999 Employment insurance El benefits Pension income Old Age Security pension benefits net federal supplements the latter including guaranteed income supplements and spouses allowances since 1994 Canada Quebec Pension Plan benefits Superannuation and other private pensions Federal Family Allowance benefits up to and including 1992 Quebec Family Allowance from 1994 to 2004 Quebec Child Support Payment beginning with 2005 British Columbia Family Bonus beginning with 1996 New Brunswick Child Benefit Supplement beginning with 1997 Alberta Family Employment Tax Credit beginning with 1997 23 Northwest Territories Child Benefit beginning with 1998 Nova Scotia Child Tax Benefit beginning with 1998 Nunavut Child Benefit beginning with 1998 Ontario Child Benefit beginning 2007 which integrates the Ontario Child Care Supplem
56. venue Agency and therefore families must apply for the supplement annually This program is a tax free monthly payment to help with the cost of raising children under the age of seven Included in Provincial refundable tax credits Family benefits in the statistical tables Ontario Home Electricity Relief Was a one time payment of 120 made in 2006 to lower income residents of Ontario to assist them with the rising cost of electricity Included in Provincial refundable tax credits Family benefits in the statistical tables Ontario Senior Homeowners Property Tax Grant Beginning in 2008 this grant is an annual amount provided to help offset property taxes for seniors with low and moderate incomes who own their own homes Included in Provincial refundable tax credits Family benefits in the statistical tables Other Income Includes net rental income alimony income from a limited partnership retiring allowances scholarships amounts received through a supplementary unemployment benefit plan guaranteed annual income plan payments from income averaging annuity contracts as well as all other taxable income not included elsewhere 20 Parent Beginning with the 1992 data this variable also includes the imputed income of imputed spouses as derived from the tax return of the filing spouse Beginning with the 2008 data this variable also includes the registered disability savings plan income See also Total income See also Total income I
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