Classification of income sources

1 - Market income

This category refers to the sum of employment income (wages, salaries and commissions, net self-employment income from farm or non-farm unincorporated business and/or professional practice), investment income, private retirement income (retirement pensions, superannuation and annuities, including those from registered retirement savings plans [RRSPs] and registered retirement income funds [RRIFs]) and other income from market sources during the reference period. It is equivalent to total income minus government transfers. It is also referred to as income before transfers and taxes.

2 - Government transfers

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

    • 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
    • other income from government sources
    • workers' compensation benefits
    • Working Income Tax Benefit
    • Goods and Services Tax credits and Harmonized Sales Tax credits
    • social assistance benefits
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