The children's data modules includes those who were admitted at 17 years of age or younger. Tax files from 1982 to 2022 are included.

The CHILD_PNRF_1980_2022 file includes a subset of variables available in the PNRF and information about the children’s parent(s), such as IMDB_ID and first and last year of filing during the children's childhood. 

In the tax files, parents are identified with an IMDB_ID_PARENT. IMDB_ID_PARENT are equal to parent’s IMDB_ID, if parents are present on the immigration files (e.g.: had permanent or non-permanent permit(s)).

Tax files related to children’s parent include a subset of the variables included in the IMFB_T1FFs. Only main income variables (such as employment income), tax benefits and deductions provided to families and parents were kept (such as child tax benefits and education amount and tuition fees transferred from a child).