^a Starting in 1999, only RRSP income of persons aged 65 years or older is included.

^b There are a number of provincial tax credits for Ontario that were only included for 2010 and 2011, which explains a drop in the numbers for 2012. They include the Ontario Energy and Property Tax Credit; Ontario Sales Tax Credit; Northern Ontario Energy Credit; and Ontario Sales Tax Transition Credit.

^c Other government transfers was introduced in 2010 and only included the Working Income Tax Benefit (WITB) at that time. Although the WITB program was introduced a few years back by the government (reference year 2007), it had not been included on its own or in any total income or government transfer income variables. In 2015 the Children’s Fitness Tax Credit was also included under other government transfers because it became a refundable credit. In previous years, this credit was a non-refundable tax credit and therefore only had an impact on net federal tax.

Canada Pension Plan

Refers to the 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.

Median

Refers to 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. With the exception of "Total Income", zero values are not included in the calculation of medians for individuals, but are included in the calculation of medians for families.

Employment Income

Refers to 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).

Wages, Salaries, and Commissions

These include employment pay and commissions as stated on T4 information slips, training allowances, tips and gratuities.

Self-Employment Income

This is net income from business, profession, commission, farming and fishing.

Fishing and Farming Self-Employment Income

Refers to the net income from fishing and farming.

Other Self-Employment Income

This is net income from business, profession and commission (i.e. other than fishing and farming).

Investment Income

This includes both interest income and dividend income.

RRSP Income

This is withdrawals from an RRSP investment.

Private Pensions

These include pension benefits (superannuation and private pensions) other than Old Age Security and Canada/Quebec Pension Plan benefits.

Other Income

This 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. 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. See also "Total Income".

Total Market Incomes

This is income from: employment income, investment income, dividend income, interest income, RRSP income, private pensions and other income (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. 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.

Total Income

Note: This variable has been 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 rental income, limited partnership income and all forms of self-employment income.

Income reported by taxfilers from any of the following sources:

• Labour force 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
• Employment Insurance benefits
• Pension income
• Old Age Security/Net Federal Supplements (including guaranteed income supplements and spouses' allowances since 1994)
• Canada/Quebec Pension Plan
• Working Income Tax Benefit (beginning in 2010)
  
• Superannuation and other (private) pensions
• Family Allowance benefits (up to and including 1992)
      Quebec family allowance (beginning with 1994)
      British Columbia family bonus (beginning with 1996)
• Family allowance for New Brunswick and Alberta (beginning with 1997)
• Interest and other investment income
• Dividend income
• RRSP income (since 1994; previously in "other income")
• 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, etc.; included in "other income")
• FST credit (for 1989-1990 inclusive)
• GST credit (beginning in 1990)
• HST credit (beginning in 1997)
• Child tax credit (up to and including 1992)
• Child tax benefit (starting with 1993)
• 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 OAS since 1994)
• Spouses' allowances (included with OAS since 1994)
• Provincial refundable tax credits in Ontario, Quebec and Manitoba (since 1990), British Columbia and the Northwest Territories (since 1993); Quebec family allowances (since 1994); British Columbia family bonus (since 1996), New Brunswick and Alberta family allowance (since 1997).

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

Old Age Security

This 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").

Child Tax Benefit

This is a system that replaces (beginning with the 1993 data year) the previous Family Allowance program, the non-refundable child deduction and the refundable Child Tax Credit. It is an income supplement for individuals who have at least one qualified dependent child. The Child Tax Benefit is also based on the individual's family income and the number of dependent children.

GST credit

This 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.

In Newfoundland, Nova Scotia and New Brunswick, provincial sales tax have been harmonized with the Goods and Services Tax (GST) since 1997. For this reason, the federal GST credit is now known as the GST/HST credit.

Employment Insurance (Income Transfer Source, previously Unemployment Insurance)

This 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.

Workers' Compensation

This 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 is available as a distinct income source starting with the 1994 data; previously included in "Non-taxable Income".

Income Support Assistance (Income Transfer Source)

This 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").

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/she resided as of December 31 of the taxation year. See also "Provincial refundable tax credits".

Non-Taxable Income/Provincial (Refundable) Tax Credits

Serve to reduce the tax burden; unlike non-refundable tax credits, all amounts are paid to the taxfiler. Among these refundable tax credits are the Federal Sales Tax (FST) credit (for 1989 and 1990), the Goods and Services Tax (GST) credit (beginning in 1990), the Harmonized Sates Tax (HST) credit (beginning in 1997) and provincial refundable tax credits (beginning in 1990). Included are the refundable provincial tax credits received by taxfilers in Manitoba, Ontario and Quebec (since 1990), British Columbia and the Northwest Territories (since 1993), Quebec family allowances (beginning with 1994), British Columbia family bonus (beginning with 1996) and New Brunswick and Alberta family allowances (beginning in 1997).

Working Income Tax Benefit (WITB)

The working income tax benefit (WITB) is a refundable tax credit intended to provide tax relief for eligible working low-income individuals and families who are already in the workforce and to encourage other Canadians to enter the workforce.

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