Dictionary, Census of Population, 2016
Income taxes

Release date: May 3, 2017 Updated on: September 13, 2017

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 2016 Census, the reference period is the calendar year 2015 for all income taxes variables.

Statistical unit(s)

Person

Classification(s)

Not applicable

Reported in

2016 (100% data); 2011Note 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 2015 income includes amounts that may not be paid until 2016 or later. Taxes paid in 2015 on income from 2014 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, 2016.

Note

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