The 2026 edition of the ITSA tables summarizes the most recent 2024 tax year assessment or reassessment information for returns assessed up to November 30, 2025.

Starting with this edition, to increase the timeliness of the statistics an earlier extraction cut-off date is used (November 30, 2025 versus June 30, 2026). Therefore when comparing this edition with previous editions, differences in extraction time frames should be taken into consideration.

On this page

• Individual Tax Statistics by Area data
  • Geographic areas
    • Census metropolitan area and census agglomeration
  • Province / territory codes
  • Data source
  • Confidentiality procedures
• Classification variables
  • Income classification
    • Total income assessed
    • Employment income
    • Pension income
    • Investment income
    • Self-employment income
    • Social benefit payments
    • Other income
  • Gender
• Description of ITSA tables
  • PDF format (with headings)
  • CSV format (raw data, with single row header)

Individual Tax Statistics by Area data

Geographic areas

The tabulations divide the country into Census Metropolitan Areas (large cities) and Census Agglomerations (smaller cities), as defined by the 2021 census.

Further details about the geographic areas are given below.

Census metropolitan area and census agglomeration

Census metropolitan areas (CMA) and census agglomerations (CA) are the large cities. A CMA must have a total population of at least 100,000 of which 50,000 or more must live in the urban core. A CA must have an urban core population of at least 10,000. To be included in the CMA or CA, adjacent municipalities must have a high degree of integration with the central urban area, as measured by commuting flows derived from census place of work data. CMAs and CAs are assigned unique identifier from 001 to 995.

Province / Territory codes

Data source

Data were taken from income tax returns and related schedules filed by individuals for the 2024 tax year, for the following types of returns:

• T1 Income Tax and Benefit Return
• T1S-D, Credit and Benefit Return (for Indians registered, or eligible to be registered, under the Indian Act).

Confidentiality procedures

To ensure the protection of taxpayer information, data have been suppressed where warranted. As well, counts are rounded to the nearest multiple of 10. For example, 104 would be rounded to 100 and 105 would be rounded to 110. Dollar amounts have been rounded to the nearest thousand in all tables. Totals may not add up due to rounding or suppression.

Classification variables

The following variables are used in one or more of the tables in this publication:

• income classification
• gender classification
• provincial or territorial classification

Income classification

The income classes presented in the tables are based on the total income assessed. This corresponds to line 15000 of the return and includes:

• employment income
• pension income
• investment income
• self-employment income
• social benefit payments
• other income

It does not include non-taxable income from the following sources:

• any GST/HST credit or Canada child tax benefit payments, as well as those from related provincial or territorial programs
• child assistance payments and the supplement for children with disabilities paid by the province of Quebec
• compensation received from a province or territory for a victim of a criminal act or a motor vehicle accident
• lottery winnings
• most gifts and inheritances
• amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service
• most amounts received from a life insurance policy following someone's death
• most payments of the type commonly referred to as strike pay received from a union
• most amounts received from a tax-free savings account

The income earned on any of these amounts is taxable.

Total income assessed

Total income assessed may differ from the true economic income presented in other publications because it does not include certain non-taxable income and it may include grossed-up income such as income from eligible dividends (which is the value plus 38%). Interest and investment income are also gross figures since carrying charges are not deducted. On the other hand, taxable capital gains are net amounts because only 50% of the realized gains are reported.

Employment income

• Employment income (box 14 on all T4 slips) ─ line 10100 of the return
  This is the amount, including commission income from line 10120 of the return, from T4 slips and is reported on line 10100 of the T1 general income tax and benefit return.
• Other employment income reported on line 10400 of the return

Pension income

• Old Age Security pension ─ line 11300 of the return
  This amount is a monthly benefit paid to people 65 years of age or over (box 18 of the T4A(OAS) slip).
• Canada Pension Plan or Quebec Pension Plan benefits ─ line 11400 of the return
  This includes death and disability benefits, survivor benefits, and children’s benefits received by a child of a deceased or disabled contributor (box 20 on the T4A(P) slip).
• Other pensions and superannuation ─ line 11500 of the return
  This includes income from registered pension plans, registered retirement income funds, deferred profit-sharing plans, foreign pensions, etc.
• Elected split-pension amount ─ line 11600 of the return
  This is the amount of pension income received from the spouse. It comes from line 22 of the Form T1032 (Joint Election to Split Pension Income). Due to a change in the methodology used to calculate pension income amounts, this edition of the publication should not be used in conjunction with editions prior to 2021 for the purposes of conducting time-series comparisons. The pension income in this edition was calculated by reducing amounts by the deduction for elected split-income amount (line 21000) that is already included in elected split-pension amount (line 11600).

Investment income

• Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations ─ line 12000 of the return
  This is the total dividend value, plus a 38% gross-up for the eligible dividends and a 18% gross-up for other than eligible dividends.
• Interest and other investment income ─ line 12100 of the return
  This includes interest, foreign interest, dividend income, etc.
• Net partnership income: limited or non-active partners only ─ line 12200 of the return
  This is the share of the net business income or loss from limited partnerships.
• Net rental income ─ line 12600 of the return
  This is rental income after expenses. .
• Taxable capital gains ─ line 12700 of the return
  This amount represents 50% of the capital gains realized in 2024. It is possible to claim capital losses for deceased tax filers at line 12700. However, these amounts are not included in the total income calculation at line 15000. They are deducted from the net income when calculating their taxable income at line 26000. Therefore, this item only represents positive values found at line 12700.

Self-employment income

Self-employment income corresponds to net income. In other words, it is the gross income, less any adjustments and expenses incurred. It includes the following:

• Net business income ─ line 13500 of the return
  This is the income from businesses and partnerships. A business is an activity carried on with the intention to make a profit.
• Net professional income ─ line 13700 of the return
  This is income only from independent practice, such as earnings by self-employed accountants, doctors, dentists and lawyers. However, when a professionally qualified person is employed by a company, government or institution, the individual’s income is included in employment income.
• Net commission income ─ line 13900 of the return
  This is net commission income for self-employed people, such as real estate agents, who are working in sales and earning commissions.
• Net farming income ─ line 14100 of the return
  Self-employed farmers, including beekeepers and tree farmers, report their income on this line.
• Net fishing income ─ line 14300 of the return
  This is net income from self-employed people fishing as boat owners or crew members, or fishing from shore.

Social benefit payments

• Employment insurance and other benefits ─ line 11900 of the return
  These are benefits from the employment insurance plan (box 14 on the T4E slip).
• Workers’ compensation benefits ─ line 14400 of the return
  This is the amount of compensation paid to an employee or surviving spouse or common-law partner in the event of the employee’s injury, disability or death, under the law of Canada or a province or territory. These amounts are shown on a T5007, Statement of Benefits slip.
• Social assistance payments ─ line 14500 of the return
  These are payments to beneficiaries or third parties based on a means, needs, or income test. They include payments for food, clothing and shelter. These payments are shown on a T5007, Statement of Benefits slip.
• Net federal supplement ─ line 14600 of the return
  This is the net amount of any allowance, allowance for the survivor, or Guaranteed Income Supplement received in the tax year (box 21 of the T4A(OAS) slip).

Other income

• Registered disability savings plan income ─ line 12500 of the return
  This is income from a registered disability savings plan and is shown in box 28 of the T4A slip.
• Support payments received ─ line 12800 of the return
  This is the taxable part of support payments received.
• RRSP income ─ line 12900 of the return
  This is income from a registered retirement savings plan.
• FHSA income – line 12905 and line 12906 of the return
  This is income from a registered First Home Savings Account.
• Other income ─ line 13000 of the return
  This includes the income reported on line 13000 of the return:
  • apprenticeship incentive grant
  • apprenticeship completion grant
  • lump-sum payments from pensions and deferred profit-sharing plans when leaving a plan
  • retiring allowances (severance pay)
  • death benefits (other than Canada Pension Plan or Quebec Pension Plan death benefits)
  • other kinds of income (see the General Income Tax and Benefit Guide – 2024 for more details)
• Taxable scholarships, fellowships, bursaries and artists' project grants ─ line 13010 of the return
  This is the taxable amount for scholarships, fellowships and artists' project grants.

Gender

Gender is defined to be female, male, gender diverse, or unknown. Individuals whose gender is non-binary are represented in the gender diverse category. Tax filers for whom no gender code is available, for example, non-residents who applied for an Individual Tax Number, are counted in the “unknown” category. In this publication, in order to maintain confidentiality, information is presented for the female and male categories only.

Description of ITSA tables

Each table presents both the number of tax filers and the respective dollar amounts. All tables include statistics for all returns. These tables are available in two formats: portable document format (PDF) and comma-separated values (CSV).

PDF format (with headings)

• Table 1 - ITSA for All Returns Filed – 2024 tax year (PDF, 504 KB)
• Table 2 - ITSA for All Returns, Males – 2024 tax year (PDF, 503 KB)
• Table 3 - ITSA for All Returns, Females – 2024 tax year (PDF, 503 KB)
• Table 4 - ITSA for All Returns, by Source of Income - 2024 tax year (PDF, 421 KB)

CSV format (raw data, with single row header)

• Table 1 - ITSA for All Returns Filed – 2024 tax year (CSV, 30 KB)
• Table 2 - ITSA for All Returns, Males – 2024 tax year (CSV, 29 KB)
• Table 3 - ITSA for All Returns, Females – 2024 tax year (CSV, 29 KB)
• Table 4 - ITSA for All Returns, by Source of Income - 2024 tax year (CSV, 29 KB)

Notes:

1. Data are as of November 30, 2025 and are subject to change.
2. All counts are rounded to the nearest ten and dollar amounts are rounded to the nearest thousand.
3. Totals may not add up due to rounding or suppression.
4. A zero (0) indicates that the information has been suppressed for confidentiality purposes. Suppressed information also includes valid zeroes.