Canada Revenue Agency

While the lifetime contribution limit for an RDSP beneficiary is $200,000, there is also an annual limit on the amount of Canada Disability Savings Grant (CDSG) that can be paid on contributions. A lump sum contribution of $200,000 will not result in the lifetime maximum amount of CDSG being...

This table outlines the contribution limits for money purchase (MP) provisions used by administrators to calculate a pension adjustment (PA) and a pension adjustment reversal (PAR). The MP limits for PA purposes are restricted to the lesser of 18% of the member’s compensation and the MP limit for...

This table outlines the year’s maximum pensionable earnings (YMPE) used by administrators to calculate the pension adjustment (PA), past service pension adjustment (PSPA) and pension adjustment reversal (PAR).

This table outlines the contribution limits for deferred profit sharing plans (DPSP) used by administrators to calculate the pension adjustment (PA) and pension adjustment reversal (PAR). The DPSP limits for PA purposes are restricted to the lesser of 18% of the member’s compensation and ½ of the...

Charts showing the income that is received for Child Benefits, Child Disability benefits and supplements for the Child's Special Allowances from July 2006-June 2007 to July 2014-June 2015.

The T1 Final Statistics presents data from personal income returns that were processed for the tax year two years prior to year of publication. For example, the 2011 edition of the tables analyze returns from the 2009 tax year, which generally had to be filed by the end of April 2010. The 2011...

A sheet to assist in the calculations of CCTB payment amounts, including the Child Disability Benefit and the National Child Benefit Supplement.

The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) Incremental Federal Rebate for Municipalities Report provides the GST/HST incremental rebate amount paid to incorporated, determined, and designated municipalities, as defined in the Excise Tax Act, as follows: incorporated municipal...

The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) Incremental Federal Rebate for Municipalities Report provides the GST/HST incremental rebate amount paid to incorporated, determined, and designated municipalities, as defined in the Excise Tax Act.

While the RESP lifetime contribution limit for an RESP beneficiary is $50,000, there is also an annual limit on the amount of Canada Education Savings Grant (CESG) that can be paid on contributions. A lump sum contribution of $50,000 will not result in the lifetime maximum amount of CESG being...

Goods and Services Tax (GST) and Harmonized Sales Tax (HST) Incremental Federal Rebate for Municipalities Report

The Individual Tax Statistics by Tax Bracket tables are based on federal tax brackets and outlined by province, territory, and all of Canada. The data in the tables contains initial assessment of personal income tax returns that were processed two years prior to the year of publication.

Federal Electoral District Statistics data present personal income tax data based on federal electoral districts. The statistics are compiled by province and territory, as well as for all of Canada. These data tables provide income statistics, Tax-Free Savings Account (TFSA) statistics, Goods and...

Individual Tax Statistics by Area data present personal income tax data based on geographic area. The statistics are compiled by province and territory, as well as for all of Canada. The tables provide income and taxation statistics by specific geographic area, tax status classification, total...

Individual Tax Statistics by Forward Sortation Area data present personal income tax data based on forward sortation areas. The statistics are compiled by province and territory, as well as for all of Canada. These data tables provide income statistics, Tax-Free Savings Account (TFSA) statistics,...

The Trust Statistical Tables provide key tax and accounting information for all trusts with tax years that ended in 2012 to 2016 and that filed corresponding trust income tax returns as of December 2018. For these statistical tables, only information from trusts that have to file the T3 Trust...

The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) Incremental Federal Rebate for Municipalities Report provides the GST/HST incremental rebate amount paid to incorporated, determined, and designated municipalities, as defined in the Excise Tax Act, as follows: - incorporated...

T1 Preliminary Statistics presents data from individual income tax and benefit returns that were processed for the tax year two years before the year of publication. For example, the 2019 edition of the tables reports on returns from the 2017 tax year, which generally had to be filed by the end...

This indicator measures the percentage of Canadian businesses, who are registered for GST/HST, who filed a return. It is an indicator of remittance compliance. This value is derived by dividing the total number Canadian businesses registered for GST/HST that filed a return divided by the number...

This indicator measures the percentage of individuals (including self-employed filers) who filed their individual tax and benefit return (individual return) on time. It is an indicator of individual filing compliance. This value is derived by dividing the number of individual returns filed by...