T1 Submitting Compliance is a Canada Income Company (CRA) publication, which presents knowledge about returns that had been filed late or on time. The returns are grouped by demographic, geographic, and financial traits. The info within the tables are derived from info reported on earnings tax and profit returns for the 2021 tax yr, processed as much as February 4, 2023.
This version of T1 Submitting Compliance presents knowledge based mostly on earnings tax and profit returns for the 2021 tax yr. Preliminary evaluation values had been used to supply the tables. Any modifications ensuing from reassessments are usually not included. So any of the statistics on this publication might change.
To make sure the safety of tax filer info, knowledge have been suppressed the place warranted. As effectively, counts and quantities are rounded to the closest a number of of 10. For instance, 104 could be rounded to 100 and 105 could be rounded to 110.
The next variables are utilized in a number of of the tables on this publication:
- On-time or late returns
- Refund, steadiness owing or nil returns
- Late-filing penalty
- Province or territory
- Ahead sortation space
- Employment standing
- Marital standing
- Revenue vary
On-time or late returns
A tax return is taken into account on time when it’s filed earlier than the deadline for the 2021 tax yr. It’s late if the return is filed after the deadline. Often, a return for a particular tax yr needs to be filed on or earlier than April 30, the next yr.
Self-employed individuals – If a tax filer or his or her partner or frequent‑regulation accomplice carried on a enterprise in 2021 (apart from a enterprise whose expenditures are primarily in reference to a tax shelter), the return for 2021 needs to be filed on or earlier than June 15, 2022.
Exception to the due date of a return – When the due date falls on a Saturday, a Sunday, or a public vacation acknowledged by the Canada Income Company, a return is taken into account on time if the company receives it or whether it is postmarked on or earlier than the following enterprise day.
Deceased individuals – If a tax filer is submitting for a deceased individual, the due date could also be totally different. For extra info, see Information T4011, Making ready Returns for Deceased Individuals 2021.
Refund, steadiness owing, or nil returns
A refund return refers to a return with the quantity on line 48400 (Refund) better than $2.
A steadiness owing return refers to a return with the quantity on line 48500 (Stability owing) better than $2.
A 0 return refers to a return with the quantity on line 48400 (Refund) no better than $2 and the quantity on line 48500 (Stability owing) no better than $2.
If a tax filer has a steadiness owing for the 2021 tax yr and they file their 2021 return after the submitting deadline, a late-filing penalty is charged. The penalty is 5% of the 2021 steadiness owing, plus 1% of the steadiness owing for every full month the return is late, to a most of 12 months.
Province or territory
Province or territory of residence, utilized in tables 1A, 1A.1, 1A.2 and 2A, refers back to the province or territory through which the tax filer resided on December 31, 2021, as reported on his or her earnings tax and profit return.
Province or territory of mailing deal with, utilized in tables 1B and 2B, refers back to the province or territory that was the tax filer’s mailing province or territory on the submitting date, as reported on his or her earnings tax and profit return.
Ahead sortation space
Canada Put up defines a ahead sortation space as the primary three characters of a postal code representing a set of well-defined particular areas inside a significant geographic area, province or territory. The primary character identifies the province or territory; the second character identifies whether or not the realm is city or rural; and the third character, together with the primary two characters, identifies a extra exact geographic district—a particular rural area, a whole medium-sized metropolis or a piece of a significant metropolitan space.
If a tax filer or his or her partner or frequent‑regulation accomplice carried on a enterprise in 2021 (apart from a enterprise whose expenditures are primarily in reference to a tax shelter), then his or her return is classed as a self-employed return. A return apart from a self-employed return is classed as an worker return.
The age of a tax filer is decided from the reported yr of start on web page 1 of the earnings tax and profit return. For people who didn’t report a yr of start, their age is imputed by the CRA for statistical completeness.
The gender of the tax filer is gathered from info on file with the CRA. Gender is outlined to be feminine, male, gender various, or unknown. People whose gender is non-binary are represented within the gender various class. Tax filers for whom no gender code is offered, for instance, non-residents who utilized for an Particular person Tax Quantity, are counted within the “unknown” class.
Marital standing refers back to the marital standing of the tax filer on the submitting date. Particular to this publication, the one marital statuses proven are usually not married and married. The previous standing contains all single, separated, divorced, widowed, and unspoken tax filers. The latter standing contains all married and common-law tax filers.
The earnings ranges given within the tables are based mostly on the overall earnings assessed. This corresponds to line 15000 of the 2021 earnings tax and profit return. There are 19 earnings ranges:
- $4,999 and underneath
- between $5,000 and $9,999
- between $10,000 and $14,999
- between $15,000 and $19,999
- between $20,000 and $24,999
- between $25,000 and $29,999
- between $30,000 and $34,999
- between $35,000 and $39,999
- between $40,000 and $44,999
- between $45,000 and $49,999
- between $50,000 and $54,999
- between $55,000 and $59,999
- between $60,000 and $69,999
- between $70,000 and $79,999
- between $80,000 and $89,999
- between $90,000 and $99,999
- between $100,000 and $149,999
- between $150,000 and $249,999
- $250,000 and over
Description of the tables
Tables 1A to 1F current the variety of on-time submitting returns and late-filing returns by province or territory, ahead sortation space, employment standing, age group, gender, marital standing, and earnings vary.
Tables 2A to 2F current info on the late-filing penalty by province or territory, ahead sortation space, age group, gender, marital standing, and earnings vary.
Tables in PDF format
The next tables can be found in PDF format. In case you have hassle studying PDF recordsdata, see this notice.
For details about these tables, see the explanatory notes.
Tables in CSV format
The next tables can be found in comma-separated worth (CSV) format. The fields are separated by a comma.
For details about these tables, see the explanatory notes.