Mr. Speaker, with respect to the question, here is the response from the CRA for the time period of January 1, 2018, to December 12, 2022, which is the date of the question.
With regard to part (i), since January 1, 2018, only one linkage rate study has been undertaken in 2022 by Statistics Canada since there was only one census during this period, the 2021 census. This study linked individual tax data for the 2020 tax year to 2021 census data. The first results of this study were provided to the CRA by Statistics Canada in October 2022. The initial review is focused on indigenous peoples’ participation in Canada’s tax and benefit system. The focus of the linkage rate study is being expanded to include linked data from other population segments that comprise vulnerable or hard-to-reach populations.
With regard to part (ii), the methodology is as follows. Statistics Canada links census data to individual tax data for the population aged 15 and over, using social insurance number and census subdivision to determine participation in the tax and benefit system.
Only people in both databases are linked. The Canadian population who participated in the tax system are those who were enumerated in the 2021 census and completed the T1 income tax form in 2020, and non-filers are identified as those who received a T4 form or other tax slips but did not complete their T1 income tax form in 2020.
The results for participation in benefits are expected by spring 2023. This methodology for participation in the Canada child benefit, or the CCB, is based on the percentage of families who received CCB benefits out of the total number of families with children under the age of 18 and who meet the other eligibility requirements.
With regard to part (iii), for the participation in the tax system, the population linked who participated in the tax system is defined as persons aged 15 and over in the 2021 census and who filed a T1 form in 2020. The total population of T1 filers was 25,776,480 people. Of them, 869,755 people were indigenous, with 179,970 people from the indigenous population living on reserves.
The total population linked is persons aged 15 and over in the 2021 census linked to CRA datasets, for example, T4, T5007 or T2202. The total population of linked individuals was 28,877,725 people. Of them, 1,055,695 people were indigenous, with 235,280 people from tht indigenous population living on reserves.
With regard to part (iv), the study will provide the participation rate in the tax system for indigenous peoples at the national, provincial, city and reserve level compared to non-indigenous; the CCB take-up rate for indigenous peoples at the national, provincial, city and reserve level compared to non-indigenous peoples; and the participation rate by indigenous group, that is, first nations, Métis and Inuit, and other important demographic variables such as age and income group.
With regard to part (v), the findings are as follows. First results show a participation gap in the tax system between the non-indigenous and indigenous population at the national and provincial level. The participation rate at the national level in the tax system was estimated at 89.3% for all Canadians, 82.4% for indigenous peoples and 76.5% on reserves. The first results for CCB benefit take-up are expected in spring 2023.
With regard to part (vi), the study was conducted by Statistics Canada on behalf of the CRA.
