Personal Income Taxation

These pages present data on the personal income tax system in Canada. Currently, these datasets are available:

Income Statistics

The FON Income Statistics present detailed data on the distribution of income, deductions and tax credits, by individual line items on the T1 income tax return, for the years 1992-current. Original source data from the Canada Revenue Agency’s T1 FInal Statistics have been standardized to report the average value of each line item for each vingtile (five percent) of the distribution of total income.

Federal Tax Expenditures

This dataset present detailed data on federal tax expenditures, 1992-current. Original source data from the the Department of Finance’s annual Tax Expenditures and Evaluations reports have been standardized to make them comparable over time. Note that this dataset is currently under construction.

Marginal Tax Rates

These data present the effective marginal tax rate on earned income, for each province, year, and demographic structure of the taxfiling family, and for each level of income up to $250,000. Note that this dataset is currently under construction.