Social Policy Simulation Database and Model (SPSD/M)

The Social Policy Simulation Database and Model (SPSD/M) is a micro computer-based product designed to assist those interested in analyzing the financial interactions of governments and individuals in Canada. It can help one to assess the cost implications or income redistributive effects of changes in the personal taxation and cash transfer system. The SPSD is a non-confidential, statistically representative database of Canadian individuals in their family context, with enough information on each individual to compute taxes paid to and cash transfers received from government. The SPSM is a static accounting model which processes each individual and family on the SPSD/M, calculates Canadian federal and provincial taxes and transfers using legislated or proposed programs and algorithms, and reports on the results. It gives the user a high degree of control over the inputs and outputs to the model and can allow the user to modify existing tax/transfer programs or test proposals for entirely new programs. The model can be run using a visual interface and it comes with full documentation.

Data creator

Statistics Canada

Statistics Canada

Statistics Canada


Windows 7, Windows 8, and Windows 10 compatible computers (Users of other operating system should contact the SPSD/M team for more details). Minimum 240 megabytes free on your hard disk for access to "Glass Box", Visual C++ is needed. Please see the documentation to find the appropriate version.

Access status
Access conditions and restrictions

Access is available to University of Toronto students, staff and faculty only. Contact the Map & Data Library for access