Individuals; Tax filers and dependants by total income, sex and age groups (final T1 Family File; T1FF).

This table provides census family taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian census families that pay tax or receive government transfers.

Personal income tax is collected annually from Ontario residents and those who earned income in the province. The tax is calculated separately from federal income tax. There are 5 Ontario income tax brackets and 5 corresponding tax rates. For an explanation of these rates and credits, refer to the federal and provincial personal income tax return for the applicable year. To get a copy of the return (also known as a T1) contact the Canada Revenue Agency at 1-800-959-8281 or visit canada.ca/cra-forms. Read on: about personal income tax This data is related to: * Filing your tax return * Taxes and benefits * Business income tax Related data: * Personal income tax * Provincial tax database

Interest is charged if payment is not received by the due date. Remember: if the due date falls on a weekend or holiday, your payment is due the next working day.

The Ministry of Finance also applies interest to amounts the ministry owes to individuals and corporations.

Tax interest is compounded daily and interest rates are reset every 3 months.

Note: Provincial land tax interest rates are not reset every three months. Provincial land tax interest rates are summarized on the "https://www.ontario.ca/document/provincial-land-tax">provincial land tax webpage.

Note: Interest rates do not apply to the Estate Administration Tax Act, 1998.

Current interest rates (October 1, 2025 to December 31, 2025):

• 8% on taxes you owe to the ministry
• 2% on taxes you overpaid
• 5% on taxes or refunds you are eligible for as a result of a successful appeal or objection
• 6% on late International Fuel Tax Agreement payments
• 6% on International Fuel Tax Agreement refunds the ministry has not paid you within 90 days

You can download the dataset to view the historical tax interest rates.

Non-Resident Speculation Tax (NRST)

(1) Interest on tax you overpaid begins to accrue 40 business days after a complete NRST rebate or refund application is received by the Ministry of Finance to the date the rebate or refund is paid.

(2) On refunds you are eligible for as a result of a successful appeal or objection of a NRST refund/rebate disallowance, the interest rate is the same rate as though you had overpaid and will begin to accrue 40 business days after a complete NRST rebate or refund application is received by the Ministry of Finance to the date the rebate or refund is paid. Refunds as a result of a successful appeal or objection of NRST that was paid pursuant to a Notice of Assessment, interest will accrue at the higher appeals/objection rate, beginning to accrue from the date of payment to the date the rebate or refund is paid.

Individuals; Tax filers by age groups and income groups (preliminary T1 Family File; T1FF).

The Corporate Tax Rate in Canada stands at 26.50 percent. This dataset provides - Canada Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Individuals; Tax filers and dependants 15 years of age and over with labour income by sex and age groups (final T1 Family File; T1FF).

Individuals; Tax filers and dependants with income by total income, income taxes paid and after-tax income, sex and age groups (final T1 Family File; T1FF).

The CIS (Canadian Income Survey) Dataset contains detailed demographic, economic, and employment-related data of individuals across different provinces in Canada. The dataset is designed to assess key factors affecting income levels, employment history, and financial well-being at an individual level.

🔹 Dataset Overview

Total Variables: 36 (Covering demographic, employment, and financial attributes) Purpose: Used for analyzing income distribution, labor market trends, and economic well-being in Canada. Data Type: A mix of categorical, numerical, and binary data (e.g., Age, Gender, Income, Employment Status). Key Topics Covered: Demographics: Age, Gender, Marital Status, Immigrant Status Education & Employment: Highest Education, Years Worked, Weeks Employed Financial Data: Income after tax, Capital Gains, Pension, Investments Social Benefits: Childcare Benefits, Employment Insurance, Government Assistance

🔹 Significance of the Dataset ✔ Helps policymakers understand income inequality and poverty levels. ✔ Used for research on employment patterns and financial security. ✔ Supports decision-making on government subsidies and social welfare programs.

The Social Policy Simulation Database/Model (SPSD/M) is a tool designed to analyze the financial interactions between governments and individuals in Canada. It is used to evaluate the effects of the tax and transfer system on costs and income redistribution. The SPSD/M has four basic components: a database (the SPSD), a model (the SPSM, which includes a set of simulation algorithms), software for data extraction and data reporting, and user documentation. The SPSD/M is designed to be used in the analysis of the financial interactions between governments and individuals in Canada. 1. The SPSD/M is a representative and non-confidential statistical database of individuals in the context of their families, with sufficient information on each individual to enable the calculation of taxes paid to the government as well as amounts remitted by governments.2. SPSM is a static accounting model that processes every individual and family in the SPSD, calculates taxes and transfers using algorithms that simulate adopted or proposed programs, and reports on results. A sophisticated software environment gives the user a great deal of influence over the model's inputs and outputs, enabling him or her to modify existing programs or examine entirely new projects. Inside MSPS, there are two models, configured as two separate computer programs.2a.The central program, SPSM, is a microsimulation model that calculates taxes and transfers for individuals and families. These calculations are performed for everyone in the SPSD, and the results are then aggregated to produce estimates. The SPSM is a static incidence model and is not intended to simulate how an individual's behavior is likely to change in response to various policy options. The MSPS includes software that enables the user to perform summation and extraction operations on the information contained in the database. 2b. The consumption tax model (COMTAX) is a model based on macro-economic input-output data. This model is not part of the current version of SPSD/M, but the results obtained with it are. COMTAX estimates federal and provincial sales taxes and equivalent consumption taxes by province, household, expenditure category and tax type. This model is necessary because many consumption taxes are levied at various stages of production, not at the retail stage. The rates calculated by the COMTAX model can be used as input parameters to the SPSM to produce estimates of consumption taxes paid, directly and indirectly, by any given household. 3. Data extraction and reporting software are configured as functions that are accessed via the model. They enable the user to produce formatted output data and perform specific types of analysis. 4. The user documentation is voluminous and comprehensive. It is divided into three manuals containing a number of guides. There are also two ways to run SPSM: using the Visual SPSM interface or the Classic SPSM mode. 1. SPSM Visual: The SPSM Visual interface allows users to modify model parameters, run SPSM simulations and examine output. 2.SPSM Classic: SPSM can also be run from the command interpreter (cmd). For current data from the Social Policy Simulation Database/Model, see Statistics Canada

📊 Coffee Shop Financial Dataset (Synthetic, 2022–2023)

📝 Overview

This dataset simulates the financial records of a small-town coffee shop over a two-year period (Jan 2022 – Dec 2023).
It was designed for data science, bookkeeping, and analytics projects — including financial dashboards, revenue forecasting, and expense tracking.

The dataset contains 5 CSV files representing different business accounts:
1. checking_account_main.csv - Daily sales deposits (hot drinks, cold drinks, pastries, sandwiches) + operating expenses
2. checking_account_secondary.csv - Monthly transfers between accounts + payroll funding
3. credit_card_account.csv - Weekly credit card expenses (supplies, utilities, vendor charges) and payments
4. gusto_payroll.csv - Payroll data for 3 employees + 1 contractor
5. gusto_payroll_bc.csv - Payroll data for 3 full-time employees + 1 contractor + 1 seasonal employee, with actual tax breakdown for the province of British Columbia, Canada

📂 File Details

checking_account_main.csv

• date
• description
• category (Sales, Utilities, Rent, Supplies, etc.)
• amount (positive = inflow, negative = outflow)
• balance

checking_account_secondary.csv

• date
• description
• amount
• balance

credit_card_account.csv

• date
• vendor
• category (Supplies, Marketing, Utilities, etc.)
• amount (negative = charge, positive = payment)
• balance

gusto_payroll.csv

• date
• employee_id
• employee_name (Owner, Barista 1, Barista 2, Contractor)
• role (Owner, Barista, Manager, Contractor)
• gross_pay

gusto_payroll_bc.csv

This file simulates bi-weekly payroll data for a small coffee shop in British Columbia, Canada, covering January 2022 – December 2023.
It reflects realistic Canadian payroll structure with federal and provincial tax breakdowns, CPP, EI, and additional factors.

Columns: - date → Pay date (bi-weekly schedule)
- employee_id → Unique identifier for each employee
- employee_name → Owner, Barista 1, Barista 2, Manager, Contractor, plus a seasonal Barista (June–Aug 2022)
- role → Role within the coffee shop (Owner, Barista, Manager, Contractor)
- gross_pay → Total earnings before deductions (wages + tips + reimbursements)
- federal_tax → Federal income tax withheld
- provincial_tax → British Columbia income tax withheld
- cpp_employee → Employee CPP contribution
- ei_employee → Employee EI contribution
- other_deductions → Placeholder for possible deductions (e.g., garnishments, union dues)
- net_pay → Take-home pay after deductions
- tips → Declared tips (taxable, included in gross pay)
- travel_reimbursement → Non-taxable reimbursement for travel expenses (if applicable)
- cpp_employer → Employer portion of CPP contributions
- ei_employer → Employer portion of EI contributions

Notes: - Payroll data is synthetic but modeled on Canadian payroll rules (2022–2023 rates).
- A seasonal barista employee is included (employed June 1 – Aug 31, 2022).
- Travel reimbursements are non-taxable and recorded separately.
- This file allows users to practice payroll accounting, deductions analysis, and tax reconciliation.

📈 Business Context

• The coffee shop experiences higher sales September–February (holiday season & winter drinks).
• Sales dip March–June due to seasonality in a small town.
• Pastries are sourced from a local bakery, while sandwiches are made in-house.
• Payroll includes 3 employees (baristas, manager) and 1 independent contractor.

🎯 Possible Use Cases

• Build a financial health dashboard
• Forecast revenue and expenses
• Create a profit & loss statement
• Test SQL queries for accounting workflows
• Explore data visualization with Python, R, or BI tools
• Educational projects for small business analytics

📜 License

This dataset is released under the MIT License, free to use for research, learning, or commercial purposes.

⭐ If you use this dataset in your project or notebook, please credit and share your work, it helps the community!

📷 Photo Credits: freepik

Data tracking the estimated Ontario Health Premium amounts paid by individuals. The premium ranges up to $900 if your taxable income is more than $20,000.

• About Ontario Health Premium
• Personal income tax rates and credits

This data is related to:

• About Ontario Health Premium
• Personal income tax rates and credits
• Law: Income Tax Act

Related data:

• Personal income tax rates and credits
• Personal income tax

Individuals with wages, salaries and commissions; Tax filers aged 15 years and over with wages, salaries and commissions by sex and age (preliminary T1 Family File; T1FF).

Average and median market, total and after-tax income of individuals by visible minority group, Indigenous group and immigration status, Canada and provinces.

The Social Policy Simulation Database and Model (SPSD/M) is a micro computer-based product designed to assist those interested in analyzing the financial interactions of governments and individuals in Canada. It can help one to assess the cost implications or income redistributive effects of changes in the personal taxation and cash transfer system. The SPSD is a non-confidential, statistically representative database of Canadian individuals in their family context, with enough information on each individual to compute taxes paid to and cash transfers received from government. The SPSM is a static accounting model which processes each individual and family on the SPSD/M, calculates Canadian federal and provincial taxes and transfers using legislated or proposed programs and algorithms, and reports on the results. It gives the user a high degree of control over the inputs and outputs to the model and can allow the user to modify existing tax/transfer programs or test proposals for entirely new programs. The model can be run using a visual interface and it comes with full documentation. Caution: This tool is specifically designed for analyzing the tax and transfer policies in Canada and cannot be used to analyze policies for other countries.

This publication provides statistics based on information that the Canada Revenue Agency (CRA) processed from applications for the Disability Tax Credit (DTC) or from individuals who claimed the DTC on their individual T1 Income Tax and Benefit Return.

The Withholding Tax Rate in Canada stands at 25 percent. This dataset includes a chart with historical data for Canada Withholding Tax Rate.

Percentage of Canadians who participate in the tax system. Includes data processed as of June 30, 2025. The denominator is from Statistics Canada’s population estimates of Canadians aged 15 and over. The numerator and denominator have been rounded to the nearest ten.

This table provides individual taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian taxfilers that pay tax or receive government transfers.

Seniors and individuals; Tax filers and dependants, seniors with income by source of income and age groups (final T1 Family File; T1FF).