Final Basic Table 2A: Taxable returns by total Inc. class, Quebec

Item	Item code	Loss and nil	Loss and nil $	1 - 10000	1 - 10000 $	10000 - 15000	10000 - 15000 $
Number of taxable returns	1	50	0	37240	0	257070	0
Number of non-taxable returns	2	0	0	0	0	0	0
Total number of returns	3	50	0	37240	0	257070	0
Employment income	4	0	0	23740	171178	186780	1912312
Commissions (from employment)	5	0	0	1110	2997	5900	7257
Other employment income	6	0	0	1220	6227	10790	34441
Old Age Security pension	7	0	0	20	120	13430	72606
CPP or QPP benefits	8	50	76	7550	48642	38910	224749
Other pensions or superannuation	9	0	0	360	138	10940	56415
Employment Insurance benefits	10	0	0	6940	29136	69080	303817
Taxable amount of dividends	11	50	19	1630	128	17910	6667
interest & other invest. income	12	50	117	5140	10478	44800	49993
Annuity income	13	0	0	630	2864	7960	29468
Net rental income	14	0	0	1300	5843	12220	25068
Taxable capital gains	15	50	39	1080	1107	11250	13466
RRSP income	16	0	0	2860	10055	15800	65303
Net business income	17	0	0	3660	22739	33430	273895
Net professional income	18	0	0	430	3272	3020	22086
Net commission income	19	0	0	650	4460	3850	23765
Net farming income	20	50	-640	320	2129	3180	18156
Net fishing income	21	0	0	0	0	0	0
Tax-exempt income	22	0	0	2050	1396	16860	27638
Other income	23	50	21	3950	10207	35640	114499
Total income assessed	24	50	-367	37240	333116	257070	3281600
RPP deduction	25	0	0	2090	396	16950	4520
RRSP contributions	26	0	0	1060	529	21860	20919
Annual union, professional, or like dues	27	0	0	6810	623	46320	7198
Child care expenses	28	0	0	980	417	18660	18894
Carrying charges and interest expenses	29	0	0	290	25	2980	665
CPP/QPP contrib. on self-empl./other earning	30	0	0	3620	901	34410	12649
Other employment expenses	31	0	0	90	111	1340	1315
Clergy residence deduction	32	0	0	0	0	90	288
Other deductions (from total income)	33	50	1	750	188	12770	4578
Total deduction before adjustment	34	50	1	12100	3174	114050	70838
Social benefits repayment	35	0	0	0	0	230	959
Net income after adjustment	36	0	0	37240	329942	257070	3209802
Capital gains deduction	37	50	6394	0	0	80	108
Losses from other years	38	0	0	280	94	1920	840
Additional deductions (from net income)	39	0	0	2050	1396	18000	29377
Total deductions (from net income)	40	50	6394	2330	1490	20010	30325
Taxable income assessed	41	0	0	37240	328452	257070	3179477
Basic personal amount	42	50	424	37240	282685	257070	2208519
Age amount	43	0	0	20	35	13980	55256
Spouse & elig. depend. & adoption amt.	44	0	0	1450	1941	4450	8200
CPP or QPP contributions	45	0	0	23980	6509	197330	87745
Employment Insurance premiums	46	0	0	21910	3202	171100	35288
Pension income amount	47	0	0	360	138	14590	13862
Caregiver amount	48	0	0	0	0	180	397
Disability amount	49	0	0	0	0	140	923
Tuition and education amounts	50	0	0	400	158	30150	58441
Interest paid on student loans	51	0	0	320	33	7110	2360
Amounts transferred from spouse	52	0	0	0	0	1250	1498
Allowable amt. of med. expenses	53	0	0	3870	1417	67260	60666
Total tax credits	54	50	64	37240	44265	257070	377951
Charitable donations & gov. gifts	55	0	0	1240	114	24630	4299
Cultural and ecological gifts	56	0	0	0	0	0	0
Donations & gifts	57	0	0	1040	20	23050	955
Total non-refundable tax credits	58	50	64	37240	44285	257070	378906
Basic federal tax	59	50	262	37240	4946	256930	97200
Fed. dividend tax credit	60	50	2	1380	16	15040	877
CPP contrib. on self-employ. earning	61	0	0	0	0	0	0
Net federal tax	62	50	262	37240	4935	256930	97030
Net provincial tax	63	0	0	0	0	0	0
Total tax payable	64	50	262	37240	4935	257070	97945

Top of Page

Item	Item code	15000 - 20000	15000 - 20000 $	20000 - 25000	20000 - 25000 $	25000 - 30000	25000 - 30000 $
Number of taxable returns	1	426390	0	434210	0	418770	0
Number of non-taxable returns	2	0	0	0	0	0	0
Total number of returns	3	426390	0	434210	0	418770	0
Employment income	4	278210	4027640	313350	5890133	325820	7603760
Commissions (from employment)	5	9600	19570	9780	35175	10490	50804
Other employment income	6	15800	47837	23980	74132	30530	73651
Old Age Security pension	7	96420	536150	85950	477742	70670	391656
CPP or QPP benefits	8	124600	787056	112990	767128	99370	678387
Other pensions or superannuation	9	59950	304662	80020	674911	73670	861239
Employment Insurance benefits	10	98820	482626	103280	572569	97340	571020
Taxable amount of dividends	11	32290	17626	44220	36032	47980	59297
interest & other invest. income	12	105520	173445	112830	173594	109350	191325
Annuity income	13	39270	138001	47500	199866	44040	232921
Net rental income	14	26470	50731	29860	64963	29570	55030
Taxable capital gains	15	23260	34173	31560	41195	27210	38076
RRSP income	16	23000	59567	28180	97214	31840	92261
Net business income	17	34160	352624	28130	315366	21800	249988
Net professional income	18	5970	65700	3810	50928	3660	48836
Net commission income	19	2480	25738	2400	15234	1980	15872
Net farming income	20	3600	16855	3380	21491	4360	25085
Net fishing income	21	420	153	360	696	0	0
Tax-exempt income	22	79780	158935	42510	111500	31950	103027
Other income	23	54810	176945	60090	142360	49580	152934
Total income assessed	24	426390	7476034	434210	9762229	418770	11495168
RPP deduction	25	37200	16428	63150	42648	92740	76718
RRSP contributions	26	57700	86328	94180	165006	122640	242641
Annual union, professional, or like dues	27	79990	17681	110310	30907	137080	51793
Child care expenses	28	31360	48094	40070	64157	40120	70778
Carrying charges and interest expenses	29	9660	6555	12900	7794	13600	6954
CPP/QPP contrib. on self-empl./other earning	30	35980	19045	27900	17760	21710	15652
Other employment expenses	31	3110	6149	7310	15906	9110	19834
Clergy residence deduction	32	0	0	90	551	270	1504
Other deductions (from total income)	33	20790	11535	24520	15833	26140	21013
Total deduction before adjustment	34	188570	210379	235490	359803	264000	506501
Social benefits repayment	35	690	1353	140	799	200	317
Net income after adjustment	36	426390	7264303	434210	9401628	418770	10988350
Capital gains deduction	37	260	215	410	3606	120	1510
Losses from other years	38	3700	3348	6260	6305	5770	5125
Additional deductions (from net income)	39	83620	165349	47110	119277	36150	115575
Total deductions (from net income)	40	86740	168912	52860	129188	41730	122210
Taxable income assessed	41	426390	7095391	434210	9272439	418770	10866140
Basic personal amount	42	426390	3681424	434210	3748719	418770	3617588
Age amount	43	96520	384034	86380	343676	71320	283532
Spouse & elig. depend. & adoption amt.	44	25490	124197	56090	295499	58990	323223
CPP or QPP contributions	45	292580	192188	323140	277244	328750	357573
Employment Insurance premiums	46	259110	75369	295420	110143	306550	142639
Pension income amount	47	81690	78080	97340	95916	84860	83983
Caregiver amount	48	1000	3049	1960	6864	2190	8014
Disability amount	49	1770	11092	4250	28132	4880	34506
Tuition and education amounts	50	52660	164898	48170	163377	41820	134966
Interest paid on student loans	51	14750	6824	18980	8838	22550	10802
Amounts transferred from spouse	52	8210	17845	21150	68283	18970	64981
Allowable amt. of med. expenses	53	151890	161821	156420	188325	138680	189727
Total tax credits	54	426390	732064	434210	797375	418770	784797
Charitable donations & gov. gifts	55	79940	17905	102240	25546	104600	31104
Cultural and ecological gifts	56	140	36	0	0	120	9
Donations & gifts	57	77800	3964	99630	5758	101790	7322
Total non-refundable tax credits	58	426390	736028	434210	803134	418770	792119
Basic federal tax	59	426390	325725	434210	582728	418770	829666
Fed. dividend tax credit	60	27920	2330	38030	4777	43130	7878
CPP contrib. on self-employ. earning	61	0	0	0	0	0	0
Net federal tax	62	426390	324522	434210	580177	418770	825257
Net provincial tax	63	0	0	0	0	0	0
Total tax payable	64	426390	324522	434210	580177	418770	825257

Top of Page

Item	Item code	30000 - 35000	30000 - 35000 $	35000 - 40000	35000 - 40000 $	30000 - 40000	30000 - 40000 $
Number of taxable returns	1	404430	0	333420	0	737860	0
Number of non-taxable returns	2	0	0	0	0	0	0
Total number of returns	3	404430	0	333420	0	737860	0
Employment income	4	329860	9436089	272000	8950270	601860	18386359
Commissions (from employment)	5	8380	50859	7740	68062	16110	118921
Other employment income	6	36170	86762	36390	91838	72550	178600
Old Age Security pension	7	50120	272795	39530	213932	89650	486727
CPP or QPP benefits	8	77420	524013	64730	458938	142160	982952
Other pensions or superannuation	9	63750	1082890	59110	1246382	122860	2329272
Employment Insurance benefits	10	71620	428678	54190	284424	125810	713102
Taxable amount of dividends	11	49470	68323	48240	122002	97710	190325
interest & other invest. income	12	100490	162541	87010	146427	187500	308968
Annuity income	13	34550	232214	24330	192064	58870	424278
Net rental income	14	34200	54545	26230	59759	60430	114304
Taxable capital gains	15	31520	54021	29080	46224	60600	100245
RRSP income	16	39240	102495	34540	125687	73780	228182
Net business income	17	18550	211550	15270	170152	33820	381702
Net professional income	18	5170	70338	3710	56046	8890	126385
Net commission income	19	1830	19335	1700	11985	3520	31321
Net farming income	20	2780	23357	2600	18500	5380	41857
Net fishing income	21	0	0	210	4762	210	4762
Tax-exempt income	22	21890	86905	16530	82689	38420	169594
Other income	23	53460	147737	47100	131172	100560	278909
Total income assessed	24	404430	13115448	333420	12481316	737860	25596764
RPP deduction	25	131650	146146	115130	164054	246770	310200
RRSP contributions	26	156670	374641	141760	397137	298430	771778
Annual union, professional, or like dues	27	160570	72857	134670	69780	295240	142638
Child care expenses	28	42000	79741	30320	62263	72320	142003
Carrying charges and interest expenses	29	18750	11490	14030	14207	32790	25698
CPP/QPP contrib. on self-empl./other earning	30	19410	14997	13760	12526	33170	27524
Other employment expenses	31	9920	23731	10040	32076	19970	55807
Clergy residence deduction	32	290	1326	160	871	450	2197
Other deductions (from total income)	33	19950	17249	16280	23161	36220	40410
Total deduction before adjustment	34	291660	742327	247680	776076	539340	1518403
Social benefits repayment	35	100	15	0	0	100	15
Net income after adjustment	36	404430	12373106	333420	11705240	737860	24078346
Capital gains deduction	37	470	1973	280	19442	750	21415
Losses from other years	38	6930	12666	4910	6692	11840	19358
Additional deductions (from net income)	39	25960	95472	18700	91077	44660	186549
Total deductions (from net income)	40	32470	110111	23710	117211	56180	227322
Taxable income assessed	41	404430	12262995	333290	11601129	737730	23864124
Basic personal amount	42	404430	3494560	333420	2882238	737860	6376798
Age amount	43	50350	180691	40090	115490	90430	296181
Spouse & elig. depend. & adoption amt.	44	59930	339606	48950	284921	108880	624528
CPP or QPP contributions	45	331030	447510	270790	429726	601820	877236
Employment Insurance premiums	46	312650	177975	255010	168184	567660	346160
Pension income amount	47	71660	71206	64320	63995	135980	135201
Caregiver amount	48	2480	8756	3130	12455	5610	21211
Disability amount	49	4110	30050	5210	39842	9310	69892
Tuition and education amounts	50	36270	107817	34750	98905	71010	206722
Interest paid on student loans	51	22320	10475	18880	9407	41210	19881
Amounts transferred from spouse	52	15380	53787	12100	41469	27490	95256
Allowable amt. of med. expenses	53	125530	201007	92860	147430	218390	348437
Total tax credits	54	404430	766157	333420	641940	737860	1408097
Charitable donations & gov. gifts	55	110120	30342	101110	35983	211230	66325
Cultural and ecological gifts	56	0	0	0	0	0	0
Donations & gifts	57	107000	7094	99190	8756	206180	15850
Total non-refundable tax credits	58	404430	773250	333420	650696	737860	1423946
Basic federal tax	59	404430	1056367	333420	1093244	737860	2149611
Fed. dividend tax credit	60	43210	9081	43010	16239	86220	25320
CPP contrib. on self-employ. earning	61	0	0	0	0	0	0
Net federal tax	62	404430	1048224	333420	1084567	737860	2132791
Net provincial tax	63	0	0	110	16	110	16
Total tax payable	64	404430	1048224	333420	1084583	737860	2132807

Top of Page

Item	Item code	40000 - 45000	40000 - 45000 $	45000 - 50000	45000 - 50000 $	40000 - 50000	40000 - 50000 $
Number of taxable returns	1	290000	0	233490	0	523480	0
Number of non-taxable returns	2	0	0	0	0	0	0
Total number of returns	3	290000	0	233490	0	523480	0
Employment income	4	241310	9172113	198190	8390381	439490	17562494
Commissions (from employment)	5	5630	54423	5480	96068	11110	150491
Other employment income	6	38460	87559	32420	72820	70880	160379
Old Age Security pension	7	30840	168984	23790	128290	54630	297274
CPP or QPP benefits	8	51620	358330	40510	283259	92130	641590
Other pensions or superannuation	9	46870	1178295	37450	1034288	84320	2212583
Employment Insurance benefits	10	37970	193641	23960	114582	61930	308223
Taxable amount of dividends	11	46170	118679	43550	123665	89730	242344
interest & other invest. income	12	84500	129684	72550	123848	157050	253532
Annuity income	13	20640	184859	15320	138480	35960	323339
Net rental income	14	22750	61339	19840	55238	42590	116577
Taxable capital gains	15	24980	44524	25950	56790	50930	101314
RRSP income	16	31540	96473	26030	100995	57560	197468
Net business income	17	12610	149449	8830	105162	21430	254611
Net professional income	18	3390	58344	3420	63054	6810	121398
Net commission income	19	2000	39309	1240	23938	3240	63247
Net farming income	20	2350	15060	1620	9617	3970	24677
Net fishing income	21	130	3579	50	1066	180	4644
Tax-exempt income	22	11820	61907	9950	50384	21770	112291
Other income	23	42070	123078	37660	115380	79740	238458
Total income assessed	24	290000	12299630	233490	11087304	523480	23386934
RPP deduction	25	122860	207899	107760	215307	230620	423206
RRSP contributions	26	143160	464621	123740	429438	266910	894059
Annual union, professional, or like dues	27	135890	80321	117510	77952	253400	158274
Child care expenses	28	23290	48570	19580	40372	42870	88942
Carrying charges and interest expenses	29	15980	11043	16520	14116	32490	25159
CPP/QPP contrib. on self-empl./other earning	30	12440	12444	7510	8203	19950	20647
Other employment expenses	31	8870	30354	11000	37247	19860	67601
Clergy residence deduction	32	70	712	150	2420	220	3131
Other deductions (from total income)	33	12160	25189	7490	19390	19660	44579
Total deduction before adjustment	34	232740	880012	196570	844498	429310	1724510
Social benefits repayment	35	180	1162	260	50	440	1212
Net income after adjustment	36	290000	11418455	233490	10242756	523480	21661212
Capital gains deduction	37	360	1824	420	3658	780	5483
Losses from other years	38	4530	7421	5610	7026	10140	14447
Additional deductions (from net income)	39	14170	69470	11470	53229	25640	122699
Total deductions (from net income)	40	18760	78716	17040	63914	35800	142629
Taxable income assessed	41	290000	11339740	233490	10178843	523480	21518582
Basic personal amount	42	290000	2507762	233490	2017030	523480	4524792
Age amount	43	31180	67651	24000	33344	55190	100995
Spouse & elig. depend. & adoption amt.	44	41490	241445	35400	210900	76890	452345
CPP or QPP contributions	45	242580	430003	197700	356688	440280	786691
Employment Insurance premiums	46	229560	162544	185380	134676	414940	297221
Pension income amount	47	50820	50515	40060	39886	90880	90402
Caregiver amount	48	2590	9336	1950	7189	4540	16526
Disability amount	49	3520	28318	3370	27346	6890	55664
Tuition and education amounts	50	30860	90700	25180	70028	56040	160728
Interest paid on student loans	51	16830	7589	10810	4433	27640	12022
Amounts transferred from spouse	52	10240	31627	7330	24013	17570	55640
Allowable amt. of med. expenses	53	66850	112852	48870	96966	115720	209818
Total tax credits	54	290000	559161	233490	452140	523480	1011301
Charitable donations & gov. gifts	55	101600	34639	90810	36054	192410	70693
Cultural and ecological gifts	56	80	27	80	34	160	61
Donations & gifts	57	99090	8395	89390	8917	188480	17312
Total non-refundable tax credits	58	290000	567557	233490	461057	523480	1028614
Basic federal tax	59	290000	1199025	233490	1183874	523480	2382899
Fed. dividend tax credit	60	42240	15797	39200	16463	81450	32260
CPP contrib. on self-employ. earning	61	0	0	0	0	0	0
Net federal tax	62	290000	1188275	233490	1172563	523480	2360838
Net provincial tax	63	100	39	0	0	100	39
Total tax payable	64	290000	1188314	233490	1172659	523480	2360973

Top of Page

Item	Item code	50000 - 60000	50000 - 60000 $	60000 - 70000	60000 - 70000 $	70000 - 80000	70000 - 80000 $
Number of taxable returns	1	335240	0	229690	0	136110	0
Number of non-taxable returns	2	0	0	0	0	0	0
Total number of returns	3	335240	0	229690	0	136110	0
Employment income	4	291520	14233662	204290	11920177	120710	8054027
Commissions (from employment)	5	8160	156168	6490	157479	4970	144376
Other employment income	6	54740	92525	34760	64798	21790	43292
Old Age Security pension	7	30580	164127	18470	101186	10900	57728
CPP or QPP benefits	8	52410	371990	29120	206053	17060	120549
Other pensions or superannuation	9	50670	1476120	29820	913544	16700	526198
Employment Insurance benefits	10	32480	142908	14580	63337	6590	28876
Taxable amount of dividends	11	70880	277932	54990	253376	38880	225637
interest & other invest. income	12	112530	184472	80640	160994	50690	137234
Annuity income	13	19920	221056	11710	173650	7400	124874
Net rental income	14	32710	62191	21630	73936	14540	51663
Taxable capital gains	15	39870	113225	32710	96326	23640	103939
RRSP income	16	39010	168929	22070	92981	14060	66446
Net business income	17	13210	186382	9720	158849	6170	109883
Net professional income	18	6260	127564	4540	120336	4010	148163
Net commission income	19	1820	64503	1720	72999	840	36718
Net farming income	20	2730	16293	1350	20868	1030	2449
Net fishing income	21	50	2216	80	3417	30	1481
Tax-exempt income	22	10690	50420	4050	21332	2190	12382
Other income	23	59930	213846	44160	144030	28560	155169
Total income assessed	24	335240	18326528	229690	14819668	136110	10151084
RPP deduction	25	172560	420799	134090	408796	76070	252194
RRSP contributions	26	192750	812682	144360	689405	89880	529501
Annual union, professional, or like dues	27	177070	133858	133360	111619	70540	59948
Child care expenses	28	25790	57344	16880	39150	8200	18702
Carrying charges and interest expenses	29	25720	24594	22330	28584	17050	25722
CPP/QPP contrib. on self-empl./other earning	30	10460	13934	7680	10973	5460	7654
Other employment expenses	31	11650	44404	10090	49646	6760	35685
Clergy residence deduction	32	230	1208	140	1095	70	1261
Other deductions (from total income)	33	13150	45992	8860	34852	6310	31983
Total deduction before adjustment	34	292070	1555448	210140	1375172	126040	963624
Social benefits repayment	35	13810	9289	21440	17214	13590	22204
Net income after adjustment	36	335240	16761790	229690	13427282	136110	9165257
Capital gains deduction	37	550	3996	640	13472	660	14899
Losses from other years	38	8830	11838	8260	11168	6160	10858
Additional deductions (from net income)	39	15840	60036	7330	36367	5130	27607
Total deductions (from net income)	40	24830	75870	16040	61007	11590	53364
Taxable income assessed	41	335240	16685920	229640	13366275	136110	9111893
Basic personal amount	42	335240	2897565	229690	1986167	136110	1176600
Age amount	43	23940	15040	1520	1441	380	743
Spouse & elig. depend. & adoption amt.	44	50870	292136	37230	227668	22530	138785
CPP or QPP contributions	45	291510	534376	206450	384995	122980	230768
Employment Insurance premiums	46	272480	199859	191840	142221	111870	83371
Pension income amount	47	53870	53793	32440	32298	19220	19105
Caregiver amount	48	2020	8322	1820	6209	1190	4729
Disability amount	49	3350	27998	2480	19590	2000	15980
Tuition and education amounts	50	42240	130167	30600	96744	21070	70658
Interest paid on student loans	51	13710	6289	7730	3974	4170	2071
Amounts transferred from spouse	52	8430	28697	5620	16549	3090	9218
Allowable amt. of med. expenses	53	60970	122591	34620	81534	17210	42157
Total tax credits	54	335240	645176	229690	448203	136110	267902
Charitable donations & gov. gifts	55	139620	56686	113540	46646	76400	38513
Cultural and ecological gifts	56	150	1313	80	8	0	0
Donations & gifts	57	138210	14405	112320	11460	75530	9724
Total non-refundable tax credits	58	335240	659581	229690	459664	136110	277627
Basic federal tax	59	335240	2140137	229600	1873258	136010	1361148
Fed. dividend tax credit	60	62870	37016	49820	33751	35670	30062
CPP contrib. on self-employ. earning	61	0	0	0	0	0	0
Net federal tax	62	335210	2120539	229550	1855309	136010	1350308
Net provincial tax	63	0	0	60	2	60	52
Total tax payable	64	335240	2130413	229690	1873514	136110	1373538

Top of Page

Item	Item code	80000 - 90000	80000 - 90000 $	90000 - 100000	90000 - 100000 $	50000 - 100000	50000 - 100000 $
Number of taxable returns	1	85670	0	54510	0	841220	0
Number of non-taxable returns	2	0	0	0	0	0	0
Total number of returns	3	85670	0	54510	0	841220	0
Employment income	4	76520	5772484	48020	3953403	741060	43933752
Commissions (from employment)	5	3940	123660	2740	93806	26290	675490
Other employment income	6	14590	27600	10640	23125	136530	251341
Old Age Security pension	7	5990	32034	4080	22150	70020	377225
CPP or QPP benefits	8	9600	68772	6550	46454	114730	813818
Other pensions or superannuation	9	9390	324775	6370	227596	112960	3468233
Employment Insurance benefits	10	3440	13796	1830	7613	58920	256531
Taxable amount of dividends	11	27920	181687	20510	172632	213180	1111264
interest & other invest. income	12	33270	84983	22900	59562	300030	627245
Annuity income	13	3470	66203	2900	64223	45400	650005
Net rental income	14	9950	46372	7040	33170	85870	267331
Taxable capital gains	15	16390	78050	12010	79012	124610	470551
RRSP income	16	7860	47081	4690	40163	87690	415600
Net business income	17	4170	96549	2880	67051	36140	618714
Net professional income	18	3020	132423	2610	132301	20440	660787
Net commission income	19	880	33840	680	29430	5940	237489
Net farming income	20	790	4736	500	1209	6390	45554
Net fishing income	21	10	903	0	0	170	8017
Tax-exempt income	22	1100	6460	620	4140	18650	94734
Other income	23	20380	111844	14040	100139	167070	725028
Total income assessed	24	85670	7254253	54510	5157176	841220	55708709
RPP deduction	25	45630	168981	26680	105807	455030	1356578
RRSP contributions	26	60420	433408	39360	341736	526750	2806732
Annual union, professional, or like dues	27	42320	36066	23870	21175	447170	362665
Child care expenses	28	4550	10895	2940	9584	58360	135676
Carrying charges and interest expenses	29	12380	21313	8310	17933	85790	118146
CPP/QPP contrib. on self-empl./other earning	30	4180	6238	3070	4742	30850	43541
Other employment expenses	31	5630	32372	3920	23626	38040	185733
Clergy residence deduction	32	40	637	30	396	510	4598
Other deductions (from total income)	33	4260	27233	3590	25274	36170	165334
Total deduction before adjustment	34	80030	737439	51040	550654	759320	5182337
Social benefits repayment	35	7540	19936	4850	17888	61230	86531
Net income after adjustment	36	85670	6496878	54510	4588634	841220	50439841
Capital gains deduction	37	550	11276	410	12384	2790	56027
Losses from other years	38	4000	14139	3210	8048	30450	56050
Additional deductions (from net income)	39	3320	18812	1930	13774	33540	156596
Total deductions (from net income)	40	7740	44227	5350	34206	65540	268673
Taxable income assessed	41	85670	6452651	54490	4554428	841150	50171168
Basic personal amount	42	85670	740508	54510	471331	841220	7272171
Age amount	43	240	337	100	336	26170	17897
Spouse & elig. depend. & adoption amt.	44	15480	94923	9620	58882	135720	812394
CPP or QPP contributions	45	78980	150082	49840	95188	749760	1395409
Employment Insurance premiums	46	70150	52278	43040	32058	689370	509787
Pension income amount	47	10410	10253	7050	6954	122970	122403
Caregiver amount	48	730	2878	440	1718	6190	23856
Disability amount	49	1120	9692	660	5374	9600	78635
Tuition and education amounts	50	13630	44590	9020	31136	116560	373295
Interest paid on student loans	51	1980	1023	1160	547	28750	13903
Amounts transferred from spouse	52	1630	5172	1150	3358	19920	62994
Allowable amt. of med. expenses	53	9960	23925	6460	18018	129220	288226
Total tax credits	54	85670	169473	54510	108050	841220	1638805
Charitable donations & gov. gifts	55	50270	27086	34060	23581	413890	192512
Cultural and ecological gifts	56	40	3	70	43	340	1367
Donations & gifts	57	49910	6865	33770	6136	409730	48590
Total non-refundable tax credits	58	85670	176338	54510	114186	841220	1687396
Basic federal tax	59	85670	1022406	54490	757259	841010	7154209
Fed. dividend tax credit	60	25980	24209	19180	23006	193510	148043
CPP contrib. on self-employ. earning	61	0	0	0	0	0	0
Net federal tax	62	85670	1014003	54490	752382	840930	7092542
Net provincial tax	63	90	174	20	61	230	289
Total tax payable	64	85670	1034458	54510	770756	841220	7182679

Top of Page

Item	Item code	100000 - 150000	100000 - 150000 $	150000 - 250000	150000 - 250000 $	250000 and over	250000 and over $
Number of taxable returns	1	101440	0	41150	0	23270	0
Number of non-taxable returns	2	0	0	0	0	0	0
Total number of returns	3	101440	0	41150	0	23270	0
Employment income	4	84840	8209520	29530	3623623	15690	4676510
Commissions (from employment)	5	6400	318395	3100	281629	1510	431370
Other employment income	6	21640	77054	8190	50469	4610	101724
Old Age Security pension	7	8910	47869	4920	25999	3270	17177
CPP or QPP benefits	8	13020	94288	6890	50682	4380	33780
Other pensions or superannuation	9	12080	466639	5130	244367	2400	170355
Employment Insurance benefits	10	2050	9123	330	1940	90	581
Taxable amount of dividends	11	44960	594284	23550	567623	16770	1844385
interest & other invest. income	12	49260	172671	24970	154019	18110	368356
Annuity income	13	5290	148182	2980	118738	1920	123372
Net rental income	14	13390	111846	6020	113591	4290	281060
Taxable capital gains	15	28460	276051	15920	336015	12210	1079779
RRSP income	16	8600	97178	2790	72891	1300	75303
Net business income	17	5780	203154	2630	179906	1950	281313
Net professional income	18	9420	781525	9960	1537954	6720	2122615
Net commission income	19	1480	105004	790	72786	280	37944
Net farming income	20	820	13409	550	27339	390	37984
Net fishing income	21	10	161	30	4710	0	0
Tax-exempt income	22	680	2829	300	2734	50	973
Other income	23	30880	276199	17580	288476	12840	436949
Total income assessed	24	101440	12005474	41150	7755491	23270	12123387
RPP deduction	25	41930	197118	9190	50089	3050	17598
RRSP contributions	26	73820	790435	30410	472428	16920	308137
Annual union, professional, or like dues	27	37600	32105	9810	8891	3940	3752
Child care expenses	28	5150	14558	1520	5590	690	2799
Carrying charges and interest expenses	29	21680	51228	12370	53655	11040	121364
CPP/QPP contrib. on self-empl./other earning	30	10350	17242	10100	17518	6750	11795
Other employment expenses	31	9390	67131	4100	43070	1920	33857
Clergy residence deduction	32	20	239	10	504	0	0
Other deductions (from total income)	33	7550	72787	4920	78514	4460	136748
Total deduction before adjustment	34	95010	1244287	37910	730731	21480	636394
Social benefits repayment	35	9500	44727	4790	24916	3210	16704
Net income after adjustment	36	101440	10716460	41150	6999844	23270	11470345
Capital gains deduction	37	1410	63856	1430	142147	1420	227049
Losses from other years	38	8470	27352	5220	24017	4420	57456
Additional deductions (from net income)	39	3690	26911	2090	41448	1640	229022
Total deductions (from net income)	40	13190	118212	8220	207612	6850	513574
Taxable income assessed	41	101440	10598248	41150	6792232	23270	10956911
Basic personal amount	42	101440	876848	41150	355550	23270	200861
Age amount	43	120	218	130	316	40	89
Spouse & elig. depend. & adoption amt.	44	18000	110398	6890	42391	4110	24983
CPP or QPP contributions	45	91640	183789	35940	82778	19830	47866
Employment Insurance premiums	46	74050	54889	22180	15835	10060	7114
Pension income amount	47	13740	13664	6440	6392	3440	3382
Caregiver amount	48	900	3213	300	1121	120	454
Disability amount	49	1640	13174	590	4687	330	2532
Tuition and education amounts	50	16560	65200	6910	30796	3820	18064
Interest paid on student loans	51	2040	1050	880	448	380	226
Amounts transferred from spouse	52	2590	7694	1000	3106	520	1325
Allowable amt. of med. expenses	53	13410	45611	6650	29787	4180	24264
Total tax credits	54	101440	203800	41150	83374	23270	47902
Charitable donations & gov. gifts	55	68940	71847	29230	56159	18270	172045
Cultural and ecological gifts	56	40	1382	60	1368	40	3062
Donations & gifts	57	68460	19680	29150	15944	18220	50301
Total non-refundable tax credits	58	101440	223480	41150	99318	23270	98202
Basic federal tax	59	101390	1919631	41140	1439976	23250	2636276
Fed. dividend tax credit	60	42680	79212	22670	75670	16420	245908
CPP contrib. on self-employ. earning	61	0	0	0	0	0	0
Net federal tax	62	101350	1904168	41140	1429198	23240	2606472
Net provincial tax	63	350	1837	480	4449	1240	51014
Total tax payable	64	101440	1952115	41150	1458986	23270	2674328

Top of Page

Item	Item code	50000 and over	50000 and over $	Grand total	Grand total $
Number of taxable returns	1	1007080	0	3842140	0
Number of non-taxable returns	2	0	0	0	0
Total number of returns	3	1007080	0	3842140	0
Employment income	4	871120	60443405	3040380	115997281
Commissions (from employment)	5	37300	1706883	101410	2092099
Other employment income	6	170970	480587	396710	1055855
Old Age Security pension	7	87110	468270	497880	2730544
CPP or QPP benefits	8	139020	992568	756780	5123147
Other pensions or superannuation	9	132560	4349595	564680	10788814
Employment Insurance benefits	10	61390	268175	624590	3248668
Taxable amount of dividends	11	298450	4117556	629950	4669994
interest & other invest. income	12	392380	1322292	1114620	2483743
Annuity income	13	55590	1040297	289810	2391034
Net rental income	14	109570	773828	312010	1206344
Taxable capital gains	15	181210	2162397	387130	2492012
RRSP income	16	100380	660971	333400	1411021
Net business income	17	46510	1283086	222930	3134012
Net professional income	18	46540	5102881	79140	5541486
Net commission income	19	8490	453223	26610	632859
Net farming income	20	8150	124288	32390	273897
Net fishing income	21	220	14697	1380	24953
Tax-exempt income	22	19690	101270	253030	785651
Other income	23	228360	1726651	612770	2840984
Total income assessed	24	1007080	87593061	3842140	168924539
RPP deduction	25	509180	1621383	1198710	2495499
RRSP contributions	26	647900	4377733	1510670	6558993
Annual union, professional, or like dues	27	498520	407413	1427670	816527
Child care expenses	28	65710	158623	312100	591908
Carrying charges and interest expenses	29	130880	344393	235590	417241
CPP/QPP contrib. on self-empl./other earning	30	58050	90096	234800	204272
Other employment expenses	31	53450	329790	114240	496513
Clergy residence deduction	32	550	5540	1660	13212
Other deductions (from total income)	33	53110	453384	194000	591519
Total deduction before adjustment	34	913720	7793749	2696630	12187357
Social benefits repayment	35	78740	172877	80540	177533
Net income after adjustment	36	1007080	79626489	3842090	156560072
Capital gains deduction	37	7050	489079	9500	527809
Losses from other years	38	48570	164875	88480	214393
Additional deductions (from net income)	39	40960	453976	298190	1194199
Total deductions (from net income)	40	93790	1108070	389490	1936541
Taxable income assessed	41	1007000	78518559	3841890	154643164
Basic personal amount	42	1007080	8705429	3842140	33146379
Age amount	43	26470	18520	440300	1482230
Spouse & elig. depend. & adoption amt.	44	164720	990167	496960	2820099
CPP or QPP contributions	45	897160	1709842	3105040	4295028
Employment Insurance premiums	46	795660	587626	2832330	1597647
Pension income amount	47	146580	145842	652280	643424
Caregiver amount	48	7500	28643	22970	84704
Disability amount	49	12150	99028	39400	299237
Tuition and education amounts	50	143840	487354	444090	1376644
Interest paid on student loans	51	32060	15628	164610	76388
Amounts transferred from spouse	52	24020	75119	118660	378624
Allowable amt. of med. expenses	53	153460	387888	1005690	1548097
Total tax credits	54	1007080	1973880	3842140	7129794
Charitable donations & gov. gifts	55	530330	492563	1246610	708550
Cultural and ecological gifts	56	470	7179	890	7286
Donations & gifts	57	525560	134515	1223520	185697
Total non-refundable tax credits	58	1007080	2108395	3842140	7315491
Basic federal tax	59	1006780	13150092	3841710	19523129
Fed. dividend tax credit	60	275280	548834	568490	622295
CPP contrib. on self-employ. earning	61	0	0	0	0
Net federal tax	62	1006670	13032379	3841590	19358191
Net provincial tax	63	2300	57589	2510	57644
Total tax payable	64	1007080	13268107	3842140	19594986

Date modified:

2008-05-06