Longitudinal Administrative Databank (LAD)
Low income spell of person, category
Low income spell refers to a period of uninterrupted years during which a person, or family, earned an income below a threshold measured based on the low income measure (LIM). The LIM threshold is calculated as half of the median of the adjusted income of all tax filers and their family members.
Person refers to an individual and is the unit of analysis for most social statistics programs.