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.

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.

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.

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