Dictionary, Census of Population, 2021
Income taxes

Definition

Income taxes on income received during the reference period. It is the sum of federal income tax, provincial and territorial income taxes, less abatement where applicable. Provincial and territorial income taxes also include health care premiums and Yukon First Nations Tax in certain jurisdictions. Abatement reduces the federal income taxes payable by persons residing in Quebec or in certain self-governing Yukon First Nation settlement lands.

For the 2021 Census, the reference period for income data is the calendar year 2020, unless otherwise specified.

Statistical unit(s)

• Person

Classification(s)

• Not applicable

Reported in

2021 and 2016 (100% data); 2011^{Footnote 1} (30% sample); 2006 (20% sample).

Reported for

Population aged 15 years and over in private households

Question number(s)

Variable derived based on administrative tax and benefit records received from the Canada Revenue Agency.

Responses

Dollar value or nil

Remarks

Income taxes on 2020 income includes amounts that may not be paid until 2021 or later. Taxes paid in 2020 on income from 2019 or earlier are excluded.

Contributions to Employment Insurance and to Canada Pension Plan (or Québec Pension Plan), both federal programs, are not included in income taxes, nor are they deducted from income to arrive at after-tax income.

Some of the income tax included may be liable for taxable amounts not considered income in our standard statistical definitions such as capital gains or Registered Retirement Savings Plan (RRSP) withdrawals.

Prior to the 2016 Census, health care premiums not collected through tax filings were not included as income taxes.

See also the detailed definitions for each of the components: net federal income tax and provincial and territorial income taxes.

For additional information about data collection method, coverage, reference period, concepts, data quality and intercensal comparability of the income data, refer to the Income Reference Guide, Census of Population, 2021.

Note(s)