Income and Financial Data of Individuals, Preliminary T1 Family File

Wages, salaries and supplementary labour income of person, value

Wages, salaries and supplementary labour income includes wages and salaries which refers to monetary compensation and payments-in-kind (for example, board and lodging), to wage earners and salaried persons employed in Canadian economic territory, including domestic servants and baby-sitters. It includes other forms of compensation, namely commissions, tips, bonuses, directors' fees and allowances such as those for holidays and sick leave, as well as military pay and allowances. It is recorded on a gross basis, before any deduction for income taxes, pensions, unemployment insurance and other social insurance schemes. It also includes supplementary labour income which is made up of mandatory and non-mandatory employer contributions on behalf of employees to social insurance plans.

Person refers to an individual and is the unit of analysis for most social statistics programs.

The data for this variable are reported using the following measurements:

  • Canadian dollar at current prices
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