Concentration of income and wealth at the high end of the distribution of income can be important as a reflection of the tolerance of increased inequality in Canada and it may help our understanding of changes in policy driven by changes in economic resources. [...] In a study that explicitly considered the definition of high income, Murphy, Finnie and Wolfson (1994) used the top 5% of the income distribution or about three times the median income as the definition of high income. [...] In contrast, the share of the top 5% increased by about one-quarter, while that of the top 1% increased by about half, and that of the top 0.1% and 0.01% came close to doubling. [...] Not only has the size of the aggregate total income share accruing to the top 5% of individual income tax filers grown, but so too have the number of high income earners. [...] From 1982 to 2004, the proportion of the aggregate income “pie” accruing to the top of the income distribution increased (Table 5).