Final Table 3: All returns by major source of income, Non resident

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Final Table 3: All returns by major source of income, Non resident

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Final Table 3: All returns by major source of income, Non resident
All money figures in thousands of dollars
Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $
Number of taxable returns 1 45940 24610 160
Number of non-taxable returns 2 59300 37810 170
Total number of returns 3 105230 62430 330
Employment income 4 63280 1810105 60570 1802688 60 246
Commissions (from employment) 5 210 3019 210 3016
Other employment income 6 3360 117828 3010 116425
Old Age Security pension 7 14390 54951 20 90
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 18970 86533 130 659
Other pensions or superannuation 9 5420 61360 60 1342
Elected split-pension amount 10 30 398 10 98
Universal Child Care Benefit (UCCB) 11 240 379 80 124
Employment Insurance and other benefits 12 2620 14098 2250 10733
Taxable amount of dividends 13 610 2264 450 851
Interest and other investment income 14 1200 2135 860 1185
Net partnership income 15 5610 34021 70 -690
Registered disability savings plan (RDSP) income 16
Net rental income 17 510 856 370 473
Taxable capital gains 18 8280 356168 360 1729 20 383
Support payments received 19 10 101
Registered Retirement Savings Plan (RRSP) income 20 1600 17058 250 736
Other income 21 3200 48060 710 5687 10 38
Net business income 22 4010 86625 90 1085
Net professional income 23 1850 67879 50 467
Net commission income 24 110 2126 20 12
Net farming income 25 360 -5737 10 -13 310 -6199
Net fishing income 26
Workers' compensation benefits 27 40 177 30 49
Social assistance payments 28
Net federal supplements 29 30 124
Total income assessed 30 103590 2760618 62430 1946763 320 -5037
Registered pension plan (RPP) contributions 31 4530 23348 4400 23000
RRSP deduction 32 2020 12365 1580 9519 10 50
Saskatchewan Pension Plan (SPP) deduction 33
Deduction for elected split-pension amount 34 30 345 10 222
Annual union, professional, or like dues 35 3280 2141 2940 2006
Universal Child Care Benefit repayment 36 50 46 30 31
Child care expenses 37 190 745 160 674
Disability supports deductions 38
Business investment loss 39
Moving expenses 40 30 84 30 73
Support payments made 41 120 2284 40 1278
Carrying charges and interest expenses 42 2030 1773 590 659
Deductions for CPP or QPP contributions on self-employment and other earnings 43 80 79 10 6
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44
Exploration and development expenses 45 270 1031 30 151
Other employment expenses 46 790 2598 750 2437
Clergy residence deduction 47 30 249 30 249
Other deductions 48 2250 114335 1800 108133
Total deductions before adjustments 49 11950 161952 9080 148446 20 78
Social benefits repayment 50 60 113 30 38
Net income after adjustments 51 97640 2639660 61430 1799980 200 4067
Canadian Forces personnel and police deduction 52 40 685 40 666
Employee home relocation loan deduction 53
Security options deductions 54 460 37103 460 37048
Other payments deductions 55 70 339 30 49
Limited partnership losses of other years 56
Non-capital losses of other years 57 570 6560 30 455
Net capital losses of other years 58 400 3836 70 173
Capital gains deduction 59
Northern residents deductions 60 80 157 80 157
Additional deductions 61 14660 234797 8230 134276
Farming/fishing losses of prior years 62 30 524 20 438
Total deductions from net income 63 16240 284025 8910 172851 40 564
Taxable income assessed 64 87000 2359142 54160 1629217 180 3513
Basic personal amount 65 58820 610479 35390 367332 40 405
Age amount 66 17650 111245 160 913
Spouse or common-law partner amount 67 27110 269678 23550 242294
Amount for eligible dependant 68 2100 21707 2050 21199
Amount for children 17 and under 69 3600 12352 3130 10689
Amount for infirm dependants age 18 or older 70 30 108
CPP or QPP contributions through employment 71 38810 29945 38510 29756
CPP or QPP contributions self-employment and other eligible earnings 72 80 79 10 6
Employment Insurance premiums 73 40130 12533 39790 12465
Employment Insurance premiums on self-employment and other eligible earnings 74
PPIP premiums paid 75 70 11 70 11
PPIP premiums payable on employment income 76 20 5 20 5
PPIP premiums payable on self-employment income 77
Canada employment amount 78 35800 37303 35120 36812
Public transit amount 79 710 374 680 355
Children's fitness amount 80 310 186 270 162
Home buyers' amount 81 10 55
Adoption expenses 82
Pension income amount 83 5610 10323 110 204
Caregiver amount 84 50 185 20 70
Disability amount 85 320 2269 70 472
Disability amount transferred from a dependant 86 30 280 20 218
Interest paid on student loans 87 270 212 190 150
Tuition, education, and textbook amounts 88 960 6305 600 3379
Tuition, education, and textbook amounts transferred from a child 89 160 856 130 713
Amounts transferred from spouse 90 1240 7077 130 482
Allowable portion of medical expenses 91 1100 4189 360 1234
Total tax credits on personal amounts 92 66490 170667 42640 109350 40 78
Allowable charitable donations and government gifts 93 2680 6293 1790 4239 20 57
Eligible cultural, ecological gifts 94
Total tax credit on donations and gifts 95 2570 1750 1710 1149 20 16
Total federal non-refundable tax credits 96 67100 172417 42790 110499 50 95
Federal dividend tax credit 97 550 328 430 147
Overseas employment tax credit 98
Minimum tax carryover 99 30 108
Basic federal tax 100 41230 398799 19930 265151 160 562
Federal foreign tax credit 101 570 2023 410 1728
Federal political contribution tax credit 102 20 4 10 3
Investment tax credit 103 10 11
Labour-sponsored funds tax credit 104
Alternative minimum tax payable 105 20 227
Net federal tax 106 41110 442925 19860 279722 160 630
CPP contributions payable on self-employment and other earnings 107 80 157 10 11
Employment Insurance premiums payable on self-employment and other eligible earnings 108
Social benefits repayment 109 60 113 30 38
Net provincial or territorial tax 110 22190 120359 18590 105218 110 243
Total tax payable 111 45940 563554 24610 384988 160 875
Final Basic Table 3: All returns by major source of Income, Non resident
Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $
Number of taxable returns 1 1480 50
Number of non-taxable returns 2 310 40
Total number of returns 3 1780 90
Employment income 4 470 691 30 82
Commissions (from employment) 5
Other employment income 6 10 176
Old Age Security pension 7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8
Other pensions or superannuation 9
Elected split-pension amount 10
Universal Child Care Benefit (UCCB) 11
Employment Insurance and other benefits 12
Taxable amount of dividends 13
Interest and other investment income 14 10 12
Net partnership income 15
Registered disability savings plan (RDSP) income 16
Net rental income 17
Taxable capital gains 18 10 178
Support payments received 19
Registered Retirement Savings Plan (RRSP) income 20
Other income 21 20 769
Net business income 22
Net professional income 23 1770 67240
Net commission income 24 80 2104
Net farming income 25
Net fishing income 26
Workers' compensation benefits 27
Social assistance payments 28
Net federal supplements 29
Total income assessed 30 1770 69765 90 2217
Registered pension plan (RPP) contributions 31
RRSP deduction 32 80 1091
Saskatchewan Pension Plan (SPP) deduction 33
Deduction for elected split-pension amount 34
Annual union, professional, or like dues 35 30 36
Universal Child Care Benefit repayment 36
Child care expenses 37
Disability supports deductions 38
Business investment loss 39
Moving expenses 40
Support payments made 41
Carrying charges and interest expenses 42 10 63
Deductions for CPP or QPP contributions on self-employment and other earnings 43 20 28
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44
Exploration and development expenses 45
Other employment expenses 46
Clergy residence deduction 47
Other deductions 48 30 2180
Total deductions before adjustments 49 170 3732 10 68
Social benefits repayment 50
Net income after adjustments 51 1710 66372 80 2169
Canadian Forces personnel and police deduction 52
Employee home relocation loan deduction 53
Security options deductions 54
Other payments deductions 55
Limited partnership losses of other years 56
Non-capital losses of other years 57 10 54
Net capital losses of other years 58
Capital gains deduction 59
Northern residents deductions 60
Additional deductions 61 190 7974 20 768
Farming/fishing losses of prior years 62
Total deductions from net income 63 200 8076 20 769
Taxable income assessed 64 1590 58374 70 1470
Basic personal amount 65 150 1537 30 291
Age amount 66
Spouse or common-law partner amount 67 20 211 10 94
Amount for eligible dependant 68
Amount for children 17 and under 69 30 95
Amount for infirm dependants age 18 or older 70
CPP or QPP contributions through employment 71 20 18
CPP or QPP contributions self-employment and other eligible earnings 72 20 28
Employment Insurance premiums 73 20 6
Employment Insurance premiums on self-employment and other eligible earnings 74
PPIP premiums paid 75
PPIP premiums payable on employment income 76
PPIP premiums payable on self-employment income 77
Canada employment amount 78 20 14
Public transit amount 79
Children's fitness amount 80
Home buyers' amount 81
Adoption expenses 82
Pension income amount 83
Caregiver amount 84
Disability amount 85
Disability amount transferred from a dependant 86
Interest paid on student loans 87
Tuition, education, and textbook amounts 88 20 190
Tuition, education, and textbook amounts transferred from a child 89
Amounts transferred from spouse 90
Allowable portion of medical expenses 91 20 124
Total tax credits on personal amounts 92 180 352 30 67
Allowable charitable donations and government gifts 93 310 347
Eligible cultural, ecological gifts 94
Total tax credit on donations and gifts 95 310 97
Total federal non-refundable tax credits 96 460 450 30 68
Federal dividend tax credit 97
Overseas employment tax credit 98
Minimum tax carryover 99
Basic federal tax 100 1470 11819 50 229
Federal foreign tax credit 101 10 10
Federal political contribution tax credit 102
Investment tax credit 103
Labour-sponsored funds tax credit 104
Alternative minimum tax payable 105
Net federal tax 106 1460 13018 50 285
CPP contributions payable on self-employment and other earnings 107 20 55
Employment Insurance premiums payable on self-employment and other eligible earnings 108
Social benefits repayment 109
Net provincial or territorial tax 110 1140 4215 20 49
Total tax payable 111 1480 17294 50 334
Final Basic Table 3: All returns by major source of Income, Non resident
Item Item code Proprietorships/
Partnerships #
Proprietorships
/Partnerships $
Investment # Investment $ Pension # Pension $
Number of taxable returns 1 2070 7910 8020
Number of non-taxable returns 2 1830 4080 12390
Total number of returns 3 3890 11990 20420
Employment income 4 790 984 390 1619 230 498
Commissions (from employment) 5
Other employment income 6 40 521 30 329 220 257
Old Age Security pension 7 20 67 14230 54251
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 40 170 18440 83914
Other pensions or superannuation 9 5250 59177
Elected split-pension amount 10 10 281
Universal Child Care Benefit (UCCB) 11 30 39
Employment Insurance and other benefits 12 10 31
Taxable amount of dividends 13 90 1249 30 134
Interest and other investment income 14 20 30 180 754 70 107
Net partnership income 15 390 316 5130 33586
Registered disability savings plan (RDSP) income 16
Net rental income 17 110 356 10 26
Taxable capital gains 18 80 4983 7660 348451 80 187
Support payments received 19
Registered Retirement Savings Plan (RRSP) income 20 20 100 460 2470
Other income 21 170 1743 110 415 630 1918
Net business income 22 3810 84247 60 736 20 29
Net professional income 23 10 8
Net commission income 24
Net farming income 25 10 392
Net fishing income 26
Workers' compensation benefits 27
Social assistance payments 28
Net federal supplements 29 20 59
Total income assessed 30 3830 93050 11990 388507 20420 203447
Registered pension plan (RPP) contributions 31 20 75 50 96
RRSP deduction 32 70 428 70 421 70 219
Saskatchewan Pension Plan (SPP) deduction 33
Deduction for elected split-pension amount 34 10 97
Annual union, professional, or like dues 35 30 11 40 22 120 18
Universal Child Care Benefit repayment 36
Child care expenses 37 10 30
Disability supports deductions 38
Business investment loss 39
Moving expenses 40
Support payments made 41 50 550
Carrying charges and interest expenses 42 250 95 940 721 150 136
Deductions for CPP or QPP contributions on self-employment and other earnings 43 40 42
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44
Exploration and development expenses 45 160 481 80 342
Other employment expenses 46
Clergy residence deduction 47
Other deductions 48 70 1830 60 145 180 400
Total deductions before adjustments 49 480 3060 1150 2198 580 1531
Social benefits repayment 50 30 54
Net income after adjustments 51 2690 114124 8430 391706 20400 201911
Canadian Forces personnel and police deduction 52
Employee home relocation loan deduction 53
Security options deductions 54
Other payments deductions 55 20 96
Limited partnership losses of other years 56
Non-capital losses of other years 57 260 4536 250 1393
Net capital losses of other years 58 270 3092 30 53
Capital gains deduction 59
Northern residents deductions 60
Additional deductions 61 260 11826 320 28637 5270 43397
Farming/fishing losses of prior years 62
Total deductions from net income 63 530 16725 820 33195 5310 43603
Taxable income assessed 64 2380 97962 8290 358672 17670 158709
Basic personal amount 65 360 3779 450 4630 20360 211341
Age amount 66 20 130 50 281 17160 108468
Spouse or common-law partner amount 67 70 645 40 325 3030 22460
Amount for eligible dependant 68 20 218
Amount for children 17 and under 69 40 160 30 103 140 466
Amount for infirm dependants age 18 or older 70 20 85
CPP or QPP contributions through employment 71 30 28 40 52 20 9
CPP or QPP contributions self-employment and other eligible earnings 72 40 42
Employment Insurance premiums 73 30 8 30 11 30 6
Employment Insurance premiums on self-employment and other eligible earnings 74
PPIP premiums paid 75
PPIP premiums payable on employment income 76
PPIP premiums payable on self-employment income 77
Canada employment amount 78 40 31 50 49 300 137
Public transit amount 79
Children's fitness amount 80
Home buyers' amount 81
Adoption expenses 82
Pension income amount 83 10 19 5300 9742
Caregiver amount 84 30 102
Disability amount 85 220 1609
Disability amount transferred from a dependant 86
Interest paid on student loans 87
Tuition, education, and textbook amounts 88 30 143 100 620
Tuition, education, and textbook amounts transferred from a child 89 10 41
Amounts transferred from spouse 90 1050 6331
Allowable portion of medical expenses 91 40 128 20 68 580 2227
Total tax credits on personal amounts 92 410 774 570 945 20380 54500
Allowable charitable donations and government gifts 93 70 400 120 819 240 315
Eligible cultural, ecological gifts 94
Total tax credit on donations and gifts 95 70 113 120 262 240 88
Total federal non-refundable tax credits 96 450 887 670 1207 20380 54588
Federal dividend tax credit 97 50 154 40 24
Overseas employment tax credit 98
Minimum tax carryover 99
Basic federal tax 100 2050 21514 7920 76365 8040 15431
Federal foreign tax credit 101 10 95 60 46 30 13
Federal political contribution tax credit 102
Investment tax credit 103
Labour-sponsored funds tax credit 104
Alternative minimum tax payable 105 10 26
Net federal tax 106 2040 24936 7910 105263 8020 10300
CPP contributions payable on self-employment and other earnings 107 40 84
Employment Insurance premiums payable on self-employment and other eligible earnings 108
Social benefits repayment 109 30 54
Net provincial or territorial tax 110 1090 6280 1050 3486 30 8
Total tax payable 111 2070 31299 7910 108761 8020 10361
Final Basic Table 3: All returns by major source of Income, Non resident
Item Item code Benefit # Benefit $ Other # Other $
Number of taxable returns 1 140 1500
Number of non-taxable returns 2 310 2370
Total number of returns 3 440 3860
Employment income 4 160 954 580 2335
Commissions (from employment) 5
Other employment income 6 40 112
Old Age Security pension 7 10 36 100 448
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 330 1638
Other pensions or superannuation 9 80 633
Elected split-pension amount 10
Universal Child Care Benefit (UCCB) 11 100 179 10 19
Employment Insurance and other benefits 12 340 3267 10 56
Taxable amount of dividends 13 20 16
Interest and other investment income 14 20 8 40 39
Net partnership income 15
Registered disability savings plan (RDSP) income 16
Net rental income 17
Taxable capital gains 18 60 243
Support payments received 19
Registered Retirement Savings Plan (RRSP) income 20 30 83 840 13554
Other income 21 10 17 1530 37472
Net business income 22 10 59
Net professional income 23
Net commission income 24
Net farming income 25
Net fishing income 26
Workers' compensation benefits 27
Social assistance payments 28
Net federal supplements 29
Total income assessed 30 440 4824 2310 57030
Registered pension plan (RPP) contributions 31 10 20 40 90
RRSP deduction 32 20 29 110 582
Saskatchewan Pension Plan (SPP) deduction 33
Deduction for elected split-pension amount 34
Annual union, professional, or like dues 35 20 3 90 43
Universal Child Care Benefit repayment 36
Child care expenses 37
Disability supports deductions 38
Business investment loss 39
Moving expenses 40
Support payments made 41
Carrying charges and interest expenses 42 80 85
Deductions for CPP or QPP contributions on self-employment and other earnings 43
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44
Exploration and development expenses 45
Other employment expenses 46 20 59
Clergy residence deduction 47
Other deductions 48 30 42 80 1587
Total deductions before adjustments 49 80 108 380 2732
Social benefits repayment 50
Net income after adjustments 51 440 4717 2270 54557
Canadian Forces personnel and police deduction 52
Employee home relocation loan deduction 53
Security options deductions 54
Other payments deductions 55 20 187
Limited partnership losses of other years 56
Non-capital losses of other years 57 10 90
Net capital losses of other years 58 10 114
Capital gains deduction 59
Northern residents deductions 60
Additional deductions 61 70 385 310 7454
Farming/fishing losses of prior years 62
Total deductions from net income 63 80 573 340 7659
Taxable income assessed 64 430 4149 2220 47030
Basic personal amount 65 430 4477 1610 16678
Age amount 66 20 104 220 1244
Spouse or common-law partner amount 67 160 1620 230 1993
Amount for eligible dependant 68 10 145 10 125
Amount for children 17 and under 69 70 207 170 611
Amount for infirm dependants age 18 or older 70
CPP or QPP contributions through employment 71 120 23 60 48
CPP or QPP contributions self-employment and other eligible earnings 72
Employment Insurance premiums 73 140 16 70 16
Employment Insurance premiums on self-employment and other eligible earnings 74
PPIP premiums paid 75
PPIP premiums payable on employment income 76
PPIP premiums payable on self-employment income 77
Canada employment amount 78 150 157 110 90
Public transit amount 79 20 10
Children's fitness amount 80 10 6
Home buyers' amount 81
Adoption expenses 82
Pension income amount 83 180 331
Caregiver amount 84
Disability amount 85 20 138
Disability amount transferred from a dependant 86
Interest paid on student loans 87 10 5 50 33
Tuition, education, and textbook amounts 88 200 1931
Tuition, education, and textbook amounts transferred from a child 89
Amounts transferred from spouse 90 40 158
Allowable portion of medical expenses 91 80 359
Total tax credits on personal amounts 92 440 1026 1790 3572
Allowable charitable donations and government gifts 93 10 21 120 92
Eligible cultural, ecological gifts 94
Total tax credit on donations and gifts 95 10 6 100 18
Total federal non-refundable tax credits 96 440 1031 1820 3589
Federal dividend tax credit 97 20 1
Overseas employment tax credit 98
Minimum tax carryover 99
Basic federal tax 100 130 266 1500 7442
Federal foreign tax credit 101 40 125
Federal political contribution tax credit 102
Investment tax credit 103
Labour-sponsored funds tax credit 104
Alternative minimum tax payable 105
Net federal tax 106 130 184 1490 8581
CPP contributions payable on self-employment and other earnings 107
Employment Insurance premiums payable on self-employment and other eligible earnings 108
Social benefits repayment 109
Net provincial or territorial tax 110 40 7 120 851
Total tax payable 111 140 191 1500 9439
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Date modified:
2013-06-21