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1. Suburban services 5 Rural postal codes in city Other urban areas Posta walks Walk pots 45 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 Ge ee ee Vintage of the postal walks The postal walks represented in the 2009 databanks are based on an April 2011 update provided by the Canada Post Corporation This information is appended to the April 2010 Geographical Basefile providing a unique mapping of postal codes to standardized geographies Old walk new walk file Since postal walks are subject to ch
2. CCTB into a single monthly payment Included in Provincial refundable tax credits Family benefits in the statistical tables 31 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 Spouse s Allowance benefits see also Net Federal Supplements and Non Taxable Income Provincial refundable Tax Credits Starting with the 1994 data OAS income of non filing spouses was estimated and included in the tables Ontario Child Benefit Program Formerly Ontario Child Care Supplement for Working Families Effective in July 2007 the Ontario Child Benefit is integrating its Ontario Child Care Supplement program with its basic social assistance benefits for children It is intended to be completely integrated with the federal child tax benef
3. Count of taxfilers and dependents by age group under 15 15 64 65 and over total Count of all census families couple families lone parent families and the number of persons in census families similar counts are also given for couple families lone parent families and persons not in census families Median family total income and median individual total income for all census families for couple families for lone parent families and for persons not in census families Count of all census families with employment income of persons not in census families with employment income and their median employment income Count of dual earner couple families of single earner male families of single earner female families and the median employment income of these families Count of all census families and of persons not in census families receiving transfer payments and the median amount of transfer payments Count of census families with at least one member with labour income the number of census families receiving Employment Insurance El benefits and the median amount received count of persons not in census families with labour income the number receiving El benefits and the median amount received Table 2 Persons by Age Group and by Census Family Type Count of parents and children in couple families by age group Count of parents and children in lone parent families by age group Count of persons not in census families by
4. In the previous example areas 0001 and 0002 could not add up to their own total with areas 0003 and 0004 adding up to their own separate total Generating this type of hierarchical information means submitting this conversion file to our programs several times and increasing costs 53 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 7355 Income Statistics Division Toll Free 1 888 297 7355 Statistics Canada Fax 613 951 3012 Jean Talon Building 5 Floor Toll Free 1 888 297 7355 Ottawa Ontario K1A OT6 income statcan gc ca Advisory Services provid
5. Table 14c Counts of husband wife families by family employment income range and by percentage of wife s contribution to the husband wife employment income Note Excluded from this table are 1 same sex couples 2 families where a spouse either one reported negative employment income and 3 families where both spouses reported no employment income 18 Table 15 Census Family Units and Children by Age of Children Counts of census families couple lone parent and total for all census families by age of children Counts of children in census families couple lone parent and total for all census families by age of children The age groups used are All children under 6 years All 6 14 All 15 17 Some under 6 and some 6 14 Some under 6 and some 15 17 Some 6 14 and some 15 17 Some under 6 some 6 4 and some 15 17 All under 18 Some under 18 and some 18 and over All 18 and over Table 17 Before Tax Low Income based on Before Tax Low Income Measures LIMs For all couple families all lone parent families all persons not in census families and a total of these three groups the table contains the following information Count of census families or persons not in census families by number of children and total Median before tax family income by number of children and a total Number of persons within a census family by number of children and a total Number of children 0 to 17 years of age by number of children withi
6. 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 census 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 and 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
7. These totals are identified by a provincial territorial postal letter then a 990 followed by the province territory code as follows Newfoundland and Labrador Nova Scotia Manitoba Saskatchewan British Columbia Northwest Territories Nunavut Yukon Territory 39 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 Quebec Ontario Manitoba Saskatchewan Alberta British Columbia 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 2009 databanks contain 4 036 ar
8. 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 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 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
9. 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 28 Income After Tax Is total income minus provincial and federal income taxes plus Quebec Abatement Index Is a comparison of the variable for the given area with either the province province 100 or with Canada Canada 100 Interest Income Refers to 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 Labour Income Includes income from employment and Employment Insurance benefits 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 Lon
10. 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 Family with labour income Includes all families where at least one of its members has reported employment income wages salaries commissions or self employment or employment insurance benefits in the reference year 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 27 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 indi
11. Registered Retirement Savings Plan Income Other Income Total Income 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 The value for a second income variable was suppressed elsewhere in the table to avoid disclosure by subtraction 10 Low Income Measures Before Tax and After Tax Low Income Measures LIMs are a relative measure of low income LIMs are a fixed percentage 50 of adjusted median family income where adjusted indicates a consideration of family needs The family size adjustment used in calculating the LIMs reflects the precept that family needs increase with family size A census family is considered to be low income when their income is below the Low Income Measure LIM for their family type and size The following steps outline the method to calculate the LIMs and to establish the low income population for census families and persons not in census families The procedure for the Before Tax LIM and the After Tax LIM is the same but a different income variable is incorporated into each of the calculations Total Income is used for the Before Tax LIM while Income After Tax is used for the After Tax LIM For both of these measures an adjustment is made for capital gains Here are the key components behind the c
12. age group Count and percentage of taxfilers and dependents by age group Average age of taxfilers and dependents 14 Table 3 Census Families by Age of Older Partner Parent and by Number of Children Table 3a Count of couple families by age of older partner parent and by number of children Average family size for all couple families and for couple families with children Median total income of couple families by number of children of all couple families and of couple families with children Table 3b Count of lone parent families by age of parent and by number of children Count of male and of female and total lone parent families by age of parent Average family size of lone parent families by age of parent Median total income of lone parent families by number of children and by gender of parent Table 3c Count of all census families by number of children and by age of older partner parent Average family size of all census families and of census families with children by age of older partner parent Median total income of all census families by number of children of all census families and of census families with children Table 4 Distribution of Total Income by Census Family Type and Age Table 4a Count of couple families by age of older partner and by cumulative total family income group median family total income by age group of older partner Table 4b Count of lone parent families by ag
13. 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 area of interest Information ordered for special or user defined areas will be coded according to the following Level of Geography Description L O G Total for all user defined This level represents the sum total of all user defined areas 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 Any area showing L O G 91 is an area defined by a area specific user according to that user s needs for example school catchment areas health districts etc 51 Conversion files When a client is interested in purchasing data for areas that are considered non standard geography 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
14. income Parent Is a person for whom we have identified one or more children living at the same address See also Census families and Children Participation Rate Is the count of a given population of an area with labour income expressed as a percentage of the total for that same population in that same area 32 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 Br
15. income Starting from 1998 median is taken from CANSIM table 202 0408 Because data in CANSIM are 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 Suppress
16. information in the tables Standard areas Postal Geography Canada Provinces and Territories Cities Rural Communities Urban Forward Sortation Areas Postal 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 38 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 L O G 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 City Totals Rural Postal Codes Other Provincial Totals
17. net federal supplements since 1994 previously in non taxable income Spouses allowances included with net federal supplements since 1994 previously in non taxable income 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 lotter
18. of the FST and GST credits has also resulted in more low income families filing tax returns This 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 2 The SCF was replaced by the Survey of Labour and Income Dynamics SLID and the definition of a family was changed for SLID FIGURE 2 COMPARISON OF CENSUS FAMILY INCOMES ae Income All ea families Year ratio nu FF span 1 wem 42 700 44 783 95 3 1991 42 900 45 368 94 6 2007 66 550 67 100 99 2 2008 68 860 69 600 98 9 2009 68 410 69 200 98 9 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
19. subject to our confidentiality restrictions This list should include all postal codes for each area This would apply only to an area 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 for Small Area and Administrative Data 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 52 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
20. CENSUS FAMILIES USER S GUIDE Statistics Canada 1300016 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 income statcan gc ca June 2011 Aussi disponible en fran ais 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 the 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 user
21. 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 payment 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 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 Beginning in 2007 this credit is for residents of a northern village as defined by the Quebec Government It consists of a monthly payment 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 33 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 in
22. P income Other income Total income Table 7 Economic Dependency Profile of Couple Families For all couple families for male partners for female partners for children and for the entire population the number reporting employment income and the value reported the number reporting transfer payments and the median value reported These transfer payments include All government transfers Employment Insurance El Goods and services tax GST credit harmonized sales tax HST credit Canada Child Tax Benefits CCTB Old Age Security OAS pension benefits net federal supplements Canada Quebec Pension Plan CPP QPP benefits Workers Compensation Social Assistance Provincial refundable tax credits family benefits Private pensions up to the year 2006 16 Table 8 Economic Dependency Profile of Lone Parent Families and persons not in census families For all lone parent families for parents for children for persons not in census families and for the entire population the number reporting employment income and the value reported the number reporting transfer payments and the median value reported These transfer payments include All government transfers Employment Insurance El Goods and services tax GST credit harmonized sales tax HST credit Canada Child Tax Benefits CCTB Old Age Security OAS pension benefits net federal supplements Canada Quebec Pension Plan CPP QPP benefits Workers Compensation Social Assistance
23. Provincial refundable tax credits Family benefits Private pensions up to the year 2006 Table 9 Labour Income Profile of Couple Families Count of couple families of males partners of female partners and of children in couple families and of the entire population For couple families for male partners for female partners and for children in couple families and for the entire population counts of numbers reporting labour income and the value reported The different incomes shown are Total income Labour income Employment income Wages salaries commissions Self employment income Employment Insurance El Table 10 Labour Income Profile of Lone Parent Families and Persons not in Census Families Count of lone parent families of parents and of children of persons not in census families and of the entire population For lone parent families for parents and for children in lone parent families for persons not in a census family and for the entire population counts of numbers reporting labour income and the value reported The different incomes shown are Total income Labour income Employment income Wages salaries commissions Self employment income Employment Insurance 17 Table 11 Labour Income by Age Group and Gender Count of taxfilers and dependents by age group and by gender Count of taxfilers and dependents with labour income by age group and by gender Participation rates by age group and by gender Tabl
24. Tax Benefit beginning with 1998 Nunavut Child Benefit beginning with 1998 Ontario Child Benefit beginning 2007 which integrates the Ontario Child Care Supplement 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 35 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
25. 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 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 37 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
26. alculation of the Low Income Measure LIM This measure is calculated for the census family 1 Determine for each census family the adjusted family size whereby the first adult is counted as 1 0 each additional adult and each child 16 years of age and over as 0 4 and each child less that 16 years of age as 0 3 except in a lone parent family where the first child is counted as 0 4 Each person not in a census family is counted as 1 0 2 For each census family calculate an adjusted family income by dividing their family income by their adjusted family size For persons not in census families for whom the adjusted family size is 1 0 the adjusted family income is the individual s income 3 Determine the median adjusted family income which is the adjusted family income where 50 of the families including persons not in census families have a smaller adjusted family income and 50 have a higher one 4 The LIM for a family of size one is 50 of the median adjusted family income and the LIMs for the other family types are equal to this value multiplied by their adjusted family size 5 Low income census families and low income persons not in census families are those whose incomes are below the LIM for their family types Census families and persons not in census families whose incomes are equal to or above the LIM for their family type are not considered low income 6 This process is repeated for each year Thus the LIMs for each
27. amilies low income lone parent families low income persons not in census families and a total of these three groups the same information as outlined above is available Count of census families or persons not in census families by number of children and total Median after tax family income by number of children and a total Number of persons within a census family by number of children and a total Number of children 0 to 17 years of age by number of children within a census family and total Number of persons 65 years of age and over by number of children within a census family and total 20 Statistical Tables Footnotes and Historical Availability Note for changes to variable definitions please see Glossary of Terms All tables The income shown here could be reported by any member of the census family Income ranges are cumulative and not discrete since 1993 This means that a person with an income of 100 000 will be included in the 10 000 category in the 15 000 category in the 20 000 category in the 25 000 category etc Starting with 2000 data same sex couples are counted as couple families formerly husband wife families Available for all levels of the postal geography for census divisions and for census metropolitan areas Available for census tracts economic regions and federal electoral districts starting with 1999 data excluding tables 17 18 Available for census agglomer
28. 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 Employment Income Is net income from business professional commission farming and fishing Single Earner Family Is defined in couple families as only one of the partners having employment income greater than zero or in lone parent families as the parent with employment income greater than zero 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 34 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 t
29. ange 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 46 Comparison Between Old Walks Month and New Walks Month Old walk of old of new included in derived from 50 0 47 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 Description Geography L O G 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 local specialists such as planners health a
30. ation of at least 100 000 based on the previous census The 2009 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 49 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 2003 Representation Order The Representation Order is prepare
31. ations starting with 2001 data Table 1 Available since 1990 Number of taxfilers added in 1993 For All Families Couple Families Lone Parent Families and Non Family Persons Per Capita Income was replaced by Person Median Income starting with 2007 data For All Families Couple and Lone Parent and Non Family Persons Government Transfers Average Amount was replaced by Government Transfers Median Amount starting with 2007 data For Number of Families Couple and Lone Parent and Non Family Persons Employment Insurance Benefits Average Amount was replaced by Employment Insurance Benefits Median Amount starting with 2007 data Table 2 Available since 1990 Average age was added to this table starting with 1994 Table 3 Available in its current format since 1990 Table 4 Available since 1990 Income groups were changed from discrete to cumulative groups starting with 1993 Income groups were added in 1993 up to 250 000 for couple families and 100 000 for lone parent families and persons not in census families In 1995 group 55 000 was removed from couple families table and 75 000 was added 21 Table 5 Table 6 Available since 1990 Income groups were changed from discrete to cumulative groups starting with 1993 Income groups were added in 1993 up to 250 000 for couple families and 100 000 for lone parent families and persons not in census families In 1995 group 55 000 was removed fr
32. ax 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 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 Northwest Territories Child Benefit beginning with 1998 Nova Scotia Child
33. ble 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 province 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 25 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 dependent child
34. by 2 2 12 FIGURE 5 2009 AFTER TAX LOW INCOME MEASURES Number of Children Less Than 16 Years of Age Number of Adults Includes parents spouses children 16 years of age and over and the first child in lone parent families regardless of age Example The 2009 after tax LIM for a person not in a census family is 15 770 and the 2009 after tax LIM for a lone parent family with two children 15 years of age and under is 26 810 The after tax LIM for any family size can be calculated by multiplying 15 770 by the appropriate adjusted family factor for a specific family size For example the after tax LIM for a couple family with two children over the age of 15 is 34 700 This is calculated by multiplying 15 770 by 2 2 Other Low Income Statistics In addition to the census family information produced from administrative files which is described in this user s guide low income statistics are also available for economic and census families from the Survey of Consumer Finances up to 1997 and from the Survey of Labour and Income Dynamics from 1993 onwards These include both Low Income Cut Offs LICOs and Low Income Measures LIMs For further information contact Income Statistics Division Statistics Canada Ottawa Ontario K1A OT6 613 951 7355 toll free 1 888 297 7355 fax 613 951 3012 e mail income statcan gc ca 13 SECTION II THE DATA TABLES Data Table Contents Table 1 Summary Table Count of taxfilers
35. come 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 income in the statistical tables Registered Retirement Savings Plan Income RRSP 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
36. d 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 2009 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 2006 Census contain 288 areas coded as level of geography 21 however the 2009 databanks contain 290 areas since the CD of Halton Ont straddles 2 Economic Regions Starting in 2007 Census divisions are identified in the tables by a six digits code 2 first digits Province 2 next digits Economic Region 2 last digits Census Division 50 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
37. ded in interest income and reported on line 121 Dual Earner Families Are couple families where both spouses have an employment income greater than zero Economic Dependency Ratio EDR Is the sum of transfer payment dollars received as benefits in a given area compared to every 100 of employment income for that same area For example where a table shows an Employment Insurance El dependency ratio of 4 69 it means that 4 69 in El benefits were received for every 100 of employment income for the area 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 Are 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 Alberta Family Employment Tax Credit British Columbia Family Bonus Canada Child Tax Benefit New Brunswick Child Tax Benefit Supplement Newfoundland and
38. e 12 Employment Insurance by Age Group and Gender Count of taxfilers and dependents with labour income by age group and by gender Count of Employment Insurance recipients by age group and by gender Table 13 Single Earner and Dual Earner Census Families by Number of Children Includes Only Partners Parents Reporting Non Negative Employment Income Number reporting total employment income of parent partners reported and the median employment income of parent partners for Male single earner couple families by number of children Female single earner couple families by number of children Dual earner couple families by number of children Lone parent families by number of children Note excluded from this table are census families where a spouse either one in couple families or the sole parent in lone parent families reported negative employment income and census families where both spouses in couple families or the sole parent in lone parent families reported no employment income Table 14 Husband Wife Families by Percentage of Wife s Contribution to Husband Wife Employment Income Includes Only Spouses Reporting Non Negative Employment Income Table 14a Counts of husband wife families by number of children and by percentage of wife s contribution to the husband wife employment income Table 14b Counts of husband wife families by age of wife and by percentage of wife s contribution to the husband wife employment income
39. e Parent Family Is a family with only one parent male or female and with at least one child See a so Census families and Children Low Income Measure LIM The Low Income Measure is a relative measure of low income LIMs are a fixed percentage 50 of adjusted median family income where adjusted indicates a consideration of family needs The family size adjustment used in calculating the Low Income Measures reflects the precept that family needs increase with family size For the LIM each additional adult first child regardless of age in a lone parent family or child over 15 years of age is assumed to increase the family s needs by 40 of the needs of the first adult Each child less than 16 years of age other than the first child in a lone parent family is assumed to increase the family s needs by 30 of the first adult A family is considered to be low income when their income is below the Low Income Measure LIM for their family type and size 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 available to families at high
40. e T1 Family File T1FF data are from Income Statistics Division s family databank 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 T1FF data compared 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 6 2009 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 2010 available from Statistics Canada s CANSIM database table 051 0001 The introduction
41. e of parent and by cumulative total family income group median family total income by age group of parent Table 4c Count of persons not in census families by age and by cumulative total income group median total income by age group Table 5 Census Families by Total Income and by Number of Children Table 5a Count of couple families by number of children and by cumulative total family income group showing the median total family income by number of children Table 5b Count of lone parent families by number of children and by cumulative total family income group showing the median total family income by number of children 15 Table 6 Sources of Income by Census Family Type Sources of income number reporting and amount reported for couple families lone parent families persons not in census families and total for all census families and persons not in census families The income sources are Employment income total Wages salaries and commissions Self employment income Farm fish self employment income Other self employment income Investment income Government transfers Employment Insurance El Old Age Security OAS pension benefits net federal supplements Canada Quebec Pension Plan CPP QPP benefits Canada Child Tax Benefits CCTB Goods and services tax GST credit harmonized sales tax HST credit Workers Compensation Social Assistance Provincial refundable tax credits family benefits Private pensions RRS
42. e taken from tax records they are current data from tax returns filed for the year noted on the tables For example 2009 income records are taken from 2009 tax returns filed in the spring of 2010 with data released during the summer of 2011 Data are released on an annual basis Data Quality The data that appear in the tables are taken directly from the T1FF built from the income tax and the Canada Child Tax Benefit CCTB records Information on income 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 Coverage rates of the databank population by census family type are reported in figure 1 FIGURE 1 RATES OF COVERAGE 2008 and 2009 T1FF Compared to Population Estimates by Family Type excluding territories All Census Couple Lone Parent Families Families Families Lan 2009 2008 Las T1FF 9 188 420 9 297 010 7 811 580 7 912 330 1 376 830 1 384 680 GEN 9 318 802 a 7 819 733 aa 1 499 069 Ivision Not available for publication at the time of release of the User s Guide 1 The same sex couples are excluded from Demography Division s population estimates Sources Demography Division s Canada s Demographic Estimates 2008 2009 Th
43. eas coded as level of geography 09 40 Level of Geography Postal Area Description L O G City Total This level of data is an aggregation of the following geographies for unique place names within a province territory Urban FSA Residential O G Rural Route 0 G Suburban Services OO Rural Postal Code within city O G Other Urban Area OO They have the following format e g Edmonton 195479 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 2009 databanks contain 1 614 areas coded as level of geography 08 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 884876 The 2009 databanks contain 460 areas coded as level of geography 07 06 Rural Postal These data pertain to rural postal codes that belong to comm
44. ed Data To maintain confidentiality data cells have been suppressed whenever Areas comprise less than 100 taxfilers Cells represent less than 15 taxfilers 7 Cells were dominated by a single filer Suppressed data may occur i Within one area 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 3 when one of the gender categories is suppressed the other gender category must also be suppressed to avoid residual disclosure see figure 3 when one age group category is suppressed another age group must also be suppressed to avoid residual disclosure ii Between areas when a variable amount in one area is suppressed that variable amount is also suppressed in another area to prevent disclosure by subtraction FIGURE 3 SUPPRESSION OF INCOME DATA AN ILLUSTRATION Amount Millions of Dollars a ee Wages Salaries Commissions Self Employment Dividends and Interest Employment Insurance Old Age Security Net Federal Supplements Canada Quebec Pension Plan Private Pensions Canada Child Tax Benefits Goods and Services Tax Credit Harmonized Sales Tax Credit Workers Compensation Social Assistance Likewise the median income is omitted when the rounded count of a category is less than 20 10 on either side of the median Provincial Refundable Tax Credits
45. eeeeenennne ee eeeeenr rere rereeereee 44 Concordance filesi oi E A R 46 Vintage of the postal walks AA 46 Old walk mew walk fie aeneae aaee nt neteet tt teeettaneetn nnne rttntrtetnteennnnnne ennen 46 Geographic Levels Census Geograpbhy 48 Geographic Levels Special Geographie 51 Conversion fil s getest rent edE 52 WE INVITE YOUR COMMENTS eer eegene 54 LIST OF DATA PRODUCTS AVAILARBLE cent ee eeeeeeeeeeeeeeeeeeeeeeseneeeeeeeeeeneeeeseaeees 55 iii INTRODUCTION Urban planning social policy and local marketing strategies require a comprehensive understanding of regional socio economic characteristics The Small Area and Administrative Data can contribute significantly to this knowledge The databank on census families is one of these data sources This databank is compiled from information obtained through annual personal income tax returns and is updated annually Starting with the 1994 tax year two tables were added to the family series bringing the total number of standard tables to 16 Beginning with the 1995 data a 17 table was added to the series this table looks at low income among families according to the Low Income Measure LIM Starting with the 1997 tax year the databank featured a new 18 table showing after tax low income families based on the After Tax Low Income Measure All are available for more than 30 000 geographical areas During the course of the years since 1990 minor changes have also been brou
46. either spouse reported negative employment income and 3 husband wife families where neither spouse reported employment income Only husband wife families with an employment income greater than zero are considered here 0 represents contributions equal to or less than 0 5 and 100 represents contributions equal to or greater than 99 5 Since 1991 family totals are shown in each table section Average contribution of wife added starting with 2001 data Average contribution of wife was replaced by Median contribution of wife starting with 2007 data Available in its current format since 1993 Available in its current format since 1993 The total column on the far right of the printed page represents couple families lone parent families persons not in census families Terminated in 2007 Available in its current format since 1995 Available for census tracts federal electoral districts and economic regions starting with 2000 data 23 Table 18 Available in its current format since 1997 Available for census tracts federal electoral districts and economic regions starting with 2000 data 24 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 fam
47. er income levels and assets are no longer 29 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 Included in Other income New Brunswick Child Tax Benefit Since 1997 the New Brunswick Child Tax Be
48. es a wide range of services identification of your needs establishing sources or availability of data consolidation and integration 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 Awww 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 please 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 54 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 taxfiler The resulting demographic and socio economic databanks available are listed in the table below along with their ident
49. fied in this agreement Any infringement 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 licence statcan gc ca Information Management Division Statistics Canada Telephone 613 951 1122 2 Floor R H Coats Building Fax 613 951 1134 Ottawa Ontario K1A OT6 Canada Statistics Canada 2007 Modified on November 4 2008 ii TABLE OF CONTENTS getrei en Lal EE 4 SECTION THE DATA irera aa EERE REENEN EE 5 DORE OUI EE 5 Seeerei 5 Data Quality E 6 Confidentiality and Rounding 8 SUPPESSCO Dai EE 9 Low Income Measures 11 Low Income Measures by Family Type cc ccccceeeeeeeeeeneeeeeeeeneeeeeeeneeeeeeesaeeeeeeaa 12 Other Low Income Statistics 0 cccccccccee cece eeeee cece ee eeeeee scence sence sense eeeeeenneeeeeeeeeee 13 SECTION IN THE EMA Eegeregie deer dees 14 Data Table Contents ni n E r deed 14 Statistical Tables Footnotes and Historical Availability AA 21 SECTION IIl GLOSSARY OF TERMS cece eeeeeeeeeeeeeeeeeeee sense seneeeeneeeeeneeeee 25 SECTION IV GEOGRAPHY erter 38 Geographic Levels Postal Geography ccceeeeeeeeeeeeeeeeee teense eeeeeeeeeeeeeneeeeees 39 Adding postal areas without duplication 0000nneeee
50. ge in size from 100 to over 13 000 43 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 L O G 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 L O G 07 add up to city totals L O G 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 44 Canada 12 Province 11 mm Se City totals 8 mr Rural postal codes Other areas in province 10 Rura routes
51. ght to various tables depending on customer demands and on details available from the tax file See total income in the Glossary section Further changes to the standard tables are listed in the section Statistical Tables Footnotes and Historical Availability Starting with 2007 table 16 has been terminated Note For information on senior families please refer to the Statistics Canada product number 89C0022 Seniors SECTION I THE DATA Data Source Development of Small Area and Administrative Data 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 s and children i e children who do not live with their spouse or partner and do not have 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 units comprises all taxfilers for the reference year and represents approximately two
52. ifying product number and the usual release dates Product name Product number Release date RRSP Contributors 17C0006 RRSP Contribution Limits Room 1700011 Canadian Savers 17C0009 Canadian Investors 17C0007 Canadian Investment Income 17C0008 Canadian Taxfilers 1700010 Canadian Capital Gains 1700012 Charitable Donors 1300014 Neighbourhood Income and Demographics 1300015 Economic Dependency Profile 1300017 Labour Income Profile 7100018 Families 1300016 Seniors 89C0022 Migration Estimates 9100025 55
53. ilies 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 Includes 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 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 All Census Families Include couple families and lone parent families Average Family Size Is the average count of persons in the census family 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 refunda
54. ined 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 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 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
55. it program The Ontario Child Care Supplement for Working Families OQCCSWF is a tax free monthly payment to help with the cost of raising children under the age of seven Benefits are combined with the CCTB into a single monthly payment 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 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
56. itish 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 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
57. long and cumbersome for handling in electronic files municipalities are given a city identification number Starting in 2007 the CitylID 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 or parents 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 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 26 to the actual amounts received dividend income does not include dividends received from foreign investments which are inclu
58. ls and families with a household income of 30 000 or less 30 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 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 Supplement part of the NWTCB program is an additional benefit paid to qualifying families with working income who have children under age 18 Benefits are comb
59. ment Insurance previously unemployment insurance rate shown only for 1990 and 1991 Information on wages salaries and commissions added in 1993 counts and amounts Change to table layout in 1999 self employment category now follows wages salaries and commissions 22 Table 11 Table 12 Table 13 Table 14 Table 15 Table 16 Table 17 Available in its current format since 1990 The gender of the non filing children is in many cases not known to us for this reason the number of all persons or taxfilers and dependents in the male and female columns does not add to the figure in the total column for the 15 19 age group The participation rate is calculated by dividing the number of persons with labour income by the total number of persons and multiplying by 100 Rate is not shown for the 15 19 age group since 1997 Available since 1990 Total population replaced with Labour Income with the 1992 data Employment Insurance previously Unemployment Insurance rate shown only for 1990 and 1991 Available since 1990 Not included in this table are 1 census families where either partner or lone parent reported negative employment income and 2 census families where neither partner or lone parent reported employment income Average contribution of wife removed starting with 2001 data Available since 1990 Not included in this table are 1 same sex couples 2 husband wife families where
60. n a census family and total Number of persons 65 years of age and over by number of children within a census family and total For low income couple families low income lone parent families low income persons not in census families and a total of these three groups the same information as outlined above is available Count of census families or persons not in census families by number of children and total Median before tax family income by number of children and a total Number of persons within a census family by number of children and a total Number of children 0 to 17 years of age by number of children within a census family and total Number of persons 65 years of age and over by number of children within a census family and total 19 Table 18 After Tax Low Income based on After Tax Low Income Measures LIMs For all couple families all lone parent families all persons not in census families and a total of these three groups the table contains the following information Count of census families or persons not in census families by number of children and total Median after tax family income by number of children and a total Number of persons within a census family by number of children and a total Number of children 0 to 17 years of age by number of children within a census family and total Number of persons 65 years of age and over by number of children within a census family and total For low income couple f
61. nd social workers and educators in conjunction with Statistics Canada The 2009 databanks contain 4 989 areas coded as level of geography 61 based on 2006 Census 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 2009 databanks contain 76 areas coded as level of geography 51 based on 2006 Census 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 2009 databanks contain 117 areas coded as level of geography 42 based on 2006 Census 48 Level of Geography L O G 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 integration with that urban area CMAs have an urban core popul
62. nefit NBCTB 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 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 individua
63. number of product reference date of 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 speci
64. om couple families table and 75 000 was added Available since 1990 The sources of income have changed over the years depending on the information available from the T1 For 1990 1995 transfer payments included government transfers and private other pensions starting with 1996 private pensions are shown separately from government transfers Information on workers compensation and social assistance available as separate income sources since 1994 previously included in non taxable income Information on RRSP income available since 1994 previously included in other income Total couple families lone parent families persons not in census families Tables 7 and 8 Available since 1990 For 1990 1995 transfer payments included government transfers and other private pensions starting with 1996 private pensions are shown separately from government transfers Information on workers compensation and social assistance available as separate income sources since 1994 previously included in non taxable income For Couple Families Male Partners Female Partners Children and Taxfilers and dependents Government Transfers Average Amount was replaced by Government Transfers Median Amount starting with 2007 data Private Pensions Number Amount and Economic Dependency have been removed in 2007 Tables 9 and 10 Available since 1990 Since 1992 total population count includes taxfilers and dependents Employ
65. rban 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 L O G 01 Other Postal Walk L O G 02 The 2009 databanks contain 2 418 areas coded as level of geography 03 42 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 2009 databanks contain 194 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 2009 databanks contain 21 863 areas coded as level of geography 01 The total population of these postal walks is 25 3 million with an average population of 1 158 The walks ran
66. s of the data product The Licensee shall 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
67. thirds of the Canadian population The family units are formed from information obtained on the tax returns of the taxfiling family members First taxfilers from the same family including children are matched using common links e g spousal social insurance number same name and 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 family formation process become persons not in census families formerly non family persons They may be living with a 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 time of filing is the basis for the geographic information in the tables Data Currency Because the data ar
68. unities Code Within with more than one rural postal code These occur in areas that City 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 2009 databanks contain 476 areas coded as level of geography 06 4 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 eg kiosks miniparks The 2009 databanks contain 95 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 The 2009 databanks contain 699 areas coded as level of geography 04 03 Urban FSA The u
69. viduals by the federal or provincial governments Employment Insurance Family 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 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
70. y winnings and capital gains Unemployment Insurance Ul See Employment Insurance EI Universal Child Care Benefit Beginning in July 2006 the Universal Child Care 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 36 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 soouses was identified in some cases from T4 earnings statements Workers Compensation Includes any compensation received under
71. year are derived from the reported incomes of that year 11 Low Income Measures by Census Family Type Figures 4 and 5 outline the before tax and after tax Low Income Measures LIMs for 2009 Both figures have the same format Various census family types are outlined lone parent families one adult with one two and ten children couple families two adults with zero one two and ten children lone parent or couple families with older children and younger children one to four adults with zero one two and ten children and persons not in census families one adult no children Low income census families and low income persons not in census families are those whose family incomes are below the LIM for their family type FIGURE 4 2009 BEFORE TAX LOW INCOME MEASURES Number of Children Less Than 16 Years of Age Number of Adults Includes parents spouses children 16 years of age and over and the first child in lone parent families regardless of age Example The 2009 before tax LIM for a person not in a census family is 17 720 and the 2009 before tax LIM for a lone parent family with two children 15 years of age and under is 30 120 The before tax LIM for any family size can be calculated by multiplying 17 720 by the appropriate adjusted family factor for a specific family size For example the before tax LIM for a couple family with two children over the age of 15 is 38 980 This is calculated by multiplying 17 720

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