Classification of income sources

2 - Government transfers

This category refers to all cash benefits received from federal, provincial, territorial or municipal governments during the reference period. It includes:

• benefits from Employment Insurance and Quebec Parental Insurance Plan
• Old Age Security pension, Guaranteed Income Supplement, Allowance and Allowance for the Survivor
• retirement, disability and survivor benefits from Canada Pension Plan and Quebec Pension Plan
• child benefits from federal and provincial programs
• other income from government sources
• social assistance benefits
• workers' compensation benefits
• Working Income Tax Benefit
• Goods and Services Tax credits and Harmonized Sales Tax credits

2.1 - Old Age Security pension (OAS) and Guaranteed Income Supplement (GIS)

This category refers to Old Age Security pension and Guaranteed Income Supplements paid to persons aged 65 years and over, and to the Allowance and Allowance for the Survivor paid to 60- to 64-year-old spouses of old age security recipients or widow(er)s by the federal government during the reference period.

2.2 - Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits

This category refers to benefits received during the reference period from the Canada Pension Plan or Quebec Pension Plan in the form of retirement pensions, survivors' benefits and disability benefits. It does not include lump-sum death benefits.

2.3 - Employment Insurance (EI) benefits

This category refers to all Employment Insurance benefits received during the reference period, before income tax deductions. It includes benefits for unemployment, sickness, maternity, paternity, adoption, compassionate care, work sharing, retraining and benefits to self-employed fishers received under the federal Employment Insurance Program or the Québec Parental Insurance Plan.

2.4 - Child benefits

This category refers to payments received by parents or guardians with dependent children from various federal, provincial and territorial child benefit programs during the reference period.

2.5 - Social assistance benefits

This category refers to all social assistance payments received by persons in need during the reference period. On the basis of need, eligible social assistance recipients may receive assistance to cover the cost of food, shelter, clothing and other daily necessities. Other allowances may also be granted to persons with special needs or circumstances, such as elderly persons, persons with disabilities, single-parent families and persons with barriers to employment.

2.6 - Workers' compensation benefits

This category refers to all benefits received from federal, provincial, territorial or municipal workers' compensation programs during the reference period due to work-related injuries or disabilities.

2.7 - Working Income Tax Benefit (WITB)

This category refers to the refundable tax credits received under the federal Working Income Tax Benefit program during the reference period. These benefits vary by provinces and territories and are intended to provide tax relief for eligible working low-income individuals and families who are already in the workforce and to encourage other Canadians to enter the workforce.

2.8 - Goods and Services Tax (GST) credit and Harmonized Sales Tax (HST) credit

This category refers to the Goods and Services Tax (GST) credit and Harmonized Sales Tax (HST) credit received during the reference period. The GST/HST credit is a series of tax-free payments that help individuals and families with low or modest incomes offset all or part of the GST or HST that they pay.

2.9 - Government transfers not included elsewhere

This category refers to all government transfers received during the reference period other than those from the following sources:

• Old Age Security pension, Guaranteed Income Supplement, Allowance and Allowance for the Survivor
• retirement, disability and survivor benefits from Canada Pension Plan and Quebec Pension Plan
• benefits from Employment Insurance and Quebec Parental Insurance Plan
• child benefits from federal and provincial programs
• social assistance benefits
• workers' compensation benefits
• Working Income Tax Benefit
• Goods and Services Tax credits and Harmonized Sales Tax credits

The key components of this variable are refundable provincial tax credits, provincial income supplements for seniors, other provincial credits, benefits and rebates, veterans' pensions, war veterans' allowance, pensions to widow(er)s and dependants of veterans.