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Final Basic Table 3A: Taxable returns by major source of Inc., British Columbia
Item | Item code | Employment | Employment $ | Farming | Farming $ | Fishing | Fishing $ |
---|---|---|---|---|---|---|---|
Number of taxable returns | 1 | 1467090 | 0 | 4970 | 0 | 3320 | 0 |
Number of non-taxable returns | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
Total number of returns | 3 | 1467090 | 0 | 4970 | 0 | 3320 | 0 |
Employment income | 4 | 1422830 | 64492568 | 1510 | 53532 | 940 | 3469 |
Commissions (from employment) | 5 | 50050 | 1254842 | 0 | 0 | 0 | 0 |
Other employment income | 6 | 165690 | 1219007 | 290 | 1083 | 200 | 69 |
Old Age Security pension | 7 | 22770 | 105882 | 980 | 5627 | 100 | 508 |
CPP or QPP benefits | 8 | 73240 | 408912 | 1200 | 6768 | 160 | 756 |
Other pensions or superannuation | 9 | 32680 | 417826 | 550 | 7700 | 0 | 0 |
Employment Insurance benefits | 10 | 201600 | 1078608 | 230 | 713 | 2180 | 18229 |
Taxable amount of dividends | 11 | 199990 | 678423 | 1690 | 6120 | 320 | 904 |
interest & other invest. income | 12 | 409500 | 523415 | 3270 | 8338 | 1120 | 2039 |
Annuity income | 13 | 9970 | 97347 | 470 | 6923 | 0 | 0 |
Net rental income | 14 | 86940 | 26630 | 660 | 1341 | 240 | 1256 |
Taxable capital gains | 15 | 137020 | 546743 | 1670 | 19383 | 390 | 1840 |
RRSP income | 16 | 154650 | 892837 | 260 | 1995 | 410 | 687 |
Net business income | 17 | 77220 | 20756 | 490 | 4077 | 380 | 1252 |
Net professional income | 18 | 12260 | 60926 | 0 | 0 | 0 | 0 |
Net commission income | 19 | 5150 | 8569 | 0 | 0 | 0 | 0 |
Net farming income | 20 | 9220 | -37720 | 4930 | 83180 | 100 | -398 |
Net fishing income | 21 | 1290 | -1414 | 0 | 0 | 3320 | 86469 |
Tax-exempt income | 22 | 67990 | 331887 | 670 | 2198 | 130 | 777 |
Other income | 23 | 204600 | 1429335 | 1850 | 6782 | 300 | 831 |
Total income assessed | 24 | 1467090 | 73555394 | 4970 | 216473 | 3320 | 118689 |
RPP deduction | 25 | 430450 | 1191739 | 190 | 502 | 10 | 3 |
RRSP contributions | 26 | 646540 | 3197339 | 1380 | 8659 | 1200 | 7507 |
Annual union, professional, or like dues | 27 | 534740 | 388076 | 400 | 224 | 460 | 98 |
Child care expenses | 28 | 78520 | 282087 | 0 | 0 | 20 | 165 |
Carrying charges and interest expenses | 29 | 247870 | 252626 | 500 | 836 | 180 | 122 |
CPP/QPP contrib. on self-empl./other earning | 30 | 31150 | 6866 | 3150 | 1728 | 2820 | 2760 |
Other employment expenses | 31 | 96990 | 470690 | 60 | 172 | 220 | 267 |
Clergy residence deduction | 32 | 3200 | 44490 | 0 | 0 | 0 | 0 |
Other deductions (from total income) | 33 | 92720 | 401233 | 100 | 1128 | 540 | 2855 |
Total deduction before adjustment | 34 | 1086150 | 6237065 | 3890 | 13175 | 3240 | 13797 |
Social benefits repayment | 35 | 18560 | 34981 | 180 | 803 | 190 | 383 |
Net income after adjustment | 36 | 1467090 | 67283347 | 4970 | 202495 | 3320 | 104509 |
Capital gains deduction | 37 | 1590 | 30011 | 450 | 17551 | 0 | 0 |
Losses from other years | 38 | 35140 | 85281 | 650 | 2972 | 120 | 216 |
Additional deductions (from net income) | 39 | 104860 | 748945 | 920 | 3091 | 140 | 818 |
Total deductions (from net income) | 40 | 137940 | 864250 | 1840 | 23613 | 260 | 1034 |
Taxable income assessed | 41 | 1467000 | 66419253 | 4970 | 178881 | 3320 | 103476 |
Basic personal amount | 42 | 1467060 | 12615419 | 4970 | 42989 | 3320 | 28729 |
Age amount | 43 | 15760 | 43697 | 800 | 2642 | 100 | 145 |
Spouse & elig. depend. & adoption amt. | 44 | 211500 | 1262986 | 220 | 1089 | 670 | 4416 |
CPP or QPP contributions | 45 | 1391470 | 1955734 | 3750 | 4979 | 2940 | 5641 |
Employment Insurance premiums | 46 | 1314670 | 774947 | 1040 | 475 | 2770 | 1389 |
Pension income amount | 47 | 37110 | 36085 | 830 | 826 | 0 | 0 |
Caregiver amount | 48 | 18340 | 89145 | 110 | 427 | 0 | 0 |
Disability amount | 49 | 16930 | 132601 | 120 | 860 | 80 | 867 |
Tuition and education amounts | 50 | 201900 | 746791 | 300 | 1297 | 340 | 1608 |
Interest paid on student loans | 51 | 68740 | 44573 | 0 | 0 | 20 | 12 |
Amounts transferred from spouse | 52 | 22280 | 74884 | 20 | 15 | 100 | 163 |
Allowable amt. of med. expenses | 53 | 116760 | 226408 | 640 | 902 | 550 | 673 |
Total tax credits | 54 | 1467090 | 2699065 | 4970 | 8213 | 3320 | 6131 |
Charitable donations & gov. gifts | 55 | 442130 | 559478 | 1470 | 3341 | 910 | 567 |
Cultural and ecological gifts | 56 | 1110 | 17683 | 0 | 0 | 0 | 0 |
Donations & gifts | 57 | 438980 | 158439 | 1470 | 937 | 910 | 150 |
Total non-refundable tax credits | 58 | 1467090 | 2857504 | 4970 | 9150 | 3320 | 6280 |
Basic federal tax | 59 | 1460500 | 9174820 | 4190 | 23465 | 2820 | 10991 |
Fed. dividend tax credit | 60 | 180620 | 90341 | 1590 | 815 | 320 | 120 |
CPP contrib. on self-employ. earning | 61 | 32530 | 14340 | 3150 | 3458 | 3180 | 5805 |
Net federal tax | 62 | 1460010 | 9115392 | 4190 | 23386 | 2820 | 10973 |
Net provincial tax | 63 | 1293900 | 4010788 | 2830 | 10055 | 2730 | 4529 |
Total tax payable | 64 | 1467090 | 13176653 | 4970 | 37621 | 3320 | 21709 |
Item | Item code | Professional Inc. | Professional Inc. $ | Sales (self-employed) | Sales (self-employed) $ | Proprietorships/partner. | Proprietorships/partner. $ |
---|---|---|---|---|---|---|---|
Number of taxable returns | 1 | 25200 | 0 | 11760 | 0 | 151160 | 0 |
Number of non-taxable returns | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
Total number of returns | 3 | 25200 | 0 | 11760 | 0 | 151160 | 0 |
Employment income | 4 | 5910 | 115785 | 1350 | 16952 | 31740 | 508410 |
Commissions (from employment) | 5 | 360 | 4096 | 230 | 12084 | 480 | 70067 |
Other employment income | 6 | 2600 | 9587 | 320 | 4317 | 6370 | 19130 |
Old Age Security pension | 7 | 1160 | 6436 | 570 | 3173 | 6050 | 31383 |
CPP or QPP benefits | 8 | 1680 | 11874 | 1260 | 9024 | 11510 | 63577 |
Other pensions or superannuation | 9 | 610 | 13744 | 200 | 2602 | 3720 | 63540 |
Employment Insurance benefits | 10 | 240 | 1021 | 170 | 1066 | 5170 | 20498 |
Taxable amount of dividends | 11 | 5620 | 22368 | 2670 | 6048 | 19250 | 71782 |
interest & other invest. income | 12 | 11270 | 23791 | 5810 | 6099 | 43310 | 65617 |
Annuity income | 13 | 600 | 11879 | 30 | 245 | 2020 | 14636 |
Net rental income | 14 | 2520 | 4188 | 1880 | 2629 | 15870 | 15534 |
Taxable capital gains | 15 | 4790 | 33644 | 2080 | 11495 | 16730 | 110456 |
RRSP income | 16 | 1720 | 9227 | 1430 | 6642 | 13850 | 59806 |
Net business income | 17 | 720 | -140 | 680 | 3186 | 150130 | 3580573 |
Net professional income | 18 | 25200 | 1550997 | 0 | 0 | 450 | -48 |
Net commission income | 19 | 60 | 5 | 11730 | 576229 | 810 | 2759 |
Net farming income | 20 | 180 | -330 | 40 | 25 | 2790 | -10644 |
Net fishing income | 21 | 0 | 0 | 0 | 0 | 110 | 93 |
Tax-exempt income | 22 | 90 | 107 | 90 | 189 | 3990 | 18589 |
Other income | 23 | 6150 | 27360 | 2560 | 5632 | 19310 | 46636 |
Total income assessed | 24 | 25200 | 1845639 | 11760 | 667649 | 151160 | 4752393 |
RPP deduction | 25 | 570 | 1171 | 260 | 492 | 4010 | 6269 |
RRSP contributions | 26 | 12560 | 136812 | 5960 | 56742 | 46420 | 280953 |
Annual union, professional, or like dues | 27 | 2370 | 1151 | 360 | 118 | 9730 | 3732 |
Child care expenses | 28 | 1520 | 7401 | 620 | 3105 | 7420 | 19607 |
Carrying charges and interest expenses | 29 | 4910 | 16426 | 2660 | 4501 | 17390 | 24822 |
CPP/QPP contrib. on self-empl./other earning | 30 | 22040 | 24565 | 10370 | 12414 | 133930 | 107850 |
Other employment expenses | 31 | 690 | 2740 | 280 | 2534 | 2970 | 18421 |
Clergy residence deduction | 32 | 0 | 0 | 0 | 0 | 10 | 287 |
Other deductions (from total income) | 33 | 2060 | 18671 | 550 | 8571 | 6050 | 38729 |
Total deduction before adjustment | 34 | 24100 | 208828 | 11090 | 88372 | 143440 | 500485 |
Social benefits repayment | 35 | 680 | 3012 | 190 | 745 | 1260 | 3977 |
Net income after adjustment | 36 | 25100 | 1633939 | 11760 | 578532 | 150940 | 4249498 |
Capital gains deduction | 37 | 60 | 576 | 20 | 207 | 300 | 7198 |
Losses from other years | 38 | 1930 | 8913 | 730 | 5927 | 6960 | 36077 |
Additional deductions (from net income) | 39 | 270 | 3628 | 150 | 268 | 6470 | 29176 |
Total deductions (from net income) | 40 | 2200 | 13118 | 880 | 6402 | 13490 | 72451 |
Taxable income assessed | 41 | 25100 | 1620821 | 11760 | 572130 | 150800 | 4177795 |
Basic personal amount | 42 | 25200 | 216460 | 11760 | 101658 | 151160 | 1304185 |
Age amount | 43 | 640 | 1734 | 370 | 1035 | 5580 | 17764 |
Spouse & elig. depend. & adoption amt. | 44 | 2960 | 18548 | 1520 | 8111 | 25530 | 136315 |
CPP or QPP contributions | 45 | 23080 | 52646 | 10640 | 25714 | 139830 | 233086 |
Employment Insurance premiums | 46 | 4010 | 1118 | 940 | 343 | 23070 | 6698 |
Pension income amount | 47 | 1010 | 1010 | 220 | 211 | 4990 | 4647 |
Caregiver amount | 48 | 270 | 1466 | 200 | 771 | 2000 | 8381 |
Disability amount | 49 | 160 | 1136 | 40 | 307 | 920 | 7214 |
Tuition and education amounts | 50 | 3680 | 20000 | 1240 | 5586 | 10880 | 38578 |
Interest paid on student loans | 51 | 1110 | 1298 | 50 | 48 | 1980 | 1160 |
Amounts transferred from spouse | 52 | 410 | 1210 | 150 | 517 | 2540 | 7515 |
Allowable amt. of med. expenses | 53 | 4500 | 10319 | 2170 | 5224 | 25050 | 38907 |
Total tax credits | 54 | 25200 | 45345 | 11760 | 20581 | 151160 | 254407 |
Charitable donations & gov. gifts | 55 | 10380 | 25368 | 5000 | 8815 | 38710 | 63813 |
Cultural and ecological gifts | 56 | 20 | 518 | 0 | 0 | 30 | 266 |
Donations & gifts | 57 | 10270 | 7272 | 5000 | 2450 | 38670 | 17752 |
Total non-refundable tax credits | 58 | 25200 | 52616 | 11760 | 23031 | 151160 | 272159 |
Basic federal tax | 59 | 20690 | 300085 | 9220 | 90225 | 113230 | 469349 |
Fed. dividend tax credit | 60 | 5260 | 2979 | 2560 | 805 | 17790 | 9560 |
CPP contrib. on self-employ. earning | 61 | 22570 | 49601 | 10370 | 24561 | 135960 | 217031 |
Net federal tax | 62 | 20520 | 294797 | 9210 | 89928 | 113100 | 459702 |
Net provincial tax | 63 | 17450 | 138155 | 8510 | 40981 | 79760 | 194735 |
Total tax payable | 64 | 25200 | 485643 | 11760 | 156229 | 151160 | 875477 |
Item | Item code | Investment | Investment $ | Pension | Pension $ | Grand total | Grand total $ |
---|---|---|---|---|---|---|---|
Number of taxable returns | 1 | 106420 | 0 | 328810 | 0 | 2098730 | 0 |
Number of non-taxable returns | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
Total number of returns | 3 | 106420 | 0 | 328810 | 0 | 2098730 | 0 |
Employment income | 4 | 32170 | 980260 | 36900 | 282108 | 1533350 | 66453084 |
Commissions (from employment) | 5 | 1940 | 237991 | 860 | 40667 | 53940 | 1620197 |
Other employment income | 6 | 8950 | 55787 | 54450 | 64781 | 238850 | 1373760 |
Old Age Security pension | 7 | 40720 | 218555 | 255730 | 1413780 | 328080 | 1785343 |
CPP or QPP benefits | 8 | 48570 | 285711 | 304940 | 2265202 | 442540 | 3051824 |
Other pensions or superannuation | 9 | 19140 | 241531 | 255580 | 5101629 | 312480 | 5848571 |
Employment Insurance benefits | 10 | 1520 | 8224 | 2760 | 13189 | 213870 | 1141549 |
Taxable amount of dividends | 11 | 70220 | 2382941 | 99690 | 170556 | 399450 | 3339143 |
interest & other invest. income | 12 | 85410 | 1077260 | 207120 | 509894 | 766810 | 2216453 |
Annuity income | 13 | 21850 | 319499 | 139050 | 1161524 | 173980 | 1612053 |
Net rental income | 14 | 36120 | 415098 | 16320 | 26701 | 160550 | 493379 |
Taxable capital gains | 15 | 56920 | 2219449 | 73430 | 191418 | 293020 | 3134427 |
RRSP income | 16 | 8500 | 55324 | 34370 | 184825 | 215190 | 1211343 |
Net business income | 17 | 10790 | 84193 | 13290 | 11951 | 253700 | 3705849 |
Net professional income | 18 | 1970 | 29473 | 3160 | 17748 | 43030 | 1659249 |
Net commission income | 19 | 640 | 9156 | 1350 | 2040 | 19750 | 598881 |
Net farming income | 20 | 2580 | -5104 | 3810 | -7702 | 23640 | 21307 |
Net fishing income | 21 | 50 | 626 | 80 | 1719 | 4860 | 87493 |
Tax-exempt income | 22 | 4390 | 16661 | 47200 | 131457 | 124550 | 501865 |
Other income | 23 | 44830 | 273480 | 128090 | 223740 | 407680 | 2013796 |
Total income assessed | 24 | 106420 | 8906116 | 328810 | 11807227 | 2098730 | 101869580 |
RPP deduction | 25 | 3680 | 8220 | 7390 | 9623 | 446550 | 1218018 |
RRSP contributions | 26 | 24310 | 196114 | 25610 | 91770 | 763970 | 3975896 |
Annual union, professional, or like dues | 27 | 7470 | 3435 | 24030 | 3956 | 579560 | 400790 |
Child care expenses | 28 | 1580 | 5047 | 170 | 102 | 89840 | 317522 |
Carrying charges and interest expenses | 29 | 54920 | 196784 | 139550 | 76605 | 467970 | 572723 |
CPP/QPP contrib. on self-empl./other earning | 30 | 6990 | 3107 | 1670 | 634 | 212100 | 159924 |
Other employment expenses | 31 | 3160 | 31809 | 2280 | 11018 | 106630 | 537651 |
Clergy residence deduction | 32 | 0 | 0 | 130 | 389 | 3350 | 45165 |
Other deductions (from total income) | 33 | 13320 | 109635 | 17880 | 62405 | 133200 | 643227 |
Total deduction before adjustment | 34 | 74540 | 555428 | 171660 | 258125 | 1518100 | 7875277 |
Social benefits repayment | 35 | 14780 | 53860 | 20090 | 48442 | 55920 | 146202 |
Net income after adjustment | 36 | 106310 | 8301207 | 328810 | 11500660 | 2098310 | 93854188 |
Capital gains deduction | 37 | 2670 | 249416 | 780 | 4120 | 5860 | 309079 |
Losses from other years | 38 | 17510 | 122265 | 22960 | 36761 | 86000 | 298411 |
Additional deductions (from net income) | 39 | 7430 | 34429 | 61210 | 172531 | 181450 | 992886 |
Total deductions (from net income) | 40 | 25510 | 406109 | 81980 | 213412 | 264100 | 1600389 |
Taxable income assessed | 41 | 106280 | 7895517 | 328810 | 11287249 | 2098060 | 92255122 |
Basic personal amount | 42 | 106400 | 916933 | 328810 | 2838446 | 2098690 | 18064820 |
Age amount | 43 | 25180 | 71596 | 229010 | 758499 | 277440 | 897111 |
Spouse & elig. depend. & adoption amt. | 44 | 5750 | 29915 | 26660 | 107535 | 274810 | 1568914 |
CPP or QPP contributions | 45 | 31640 | 31690 | 15570 | 7239 | 1618920 | 2316728 |
Employment Insurance premiums | 46 | 15890 | 5933 | 19790 | 4815 | 1382190 | 795719 |
Pension income amount | 47 | 33330 | 32562 | 291870 | 289995 | 369360 | 365337 |
Caregiver amount | 48 | 810 | 3213 | 1690 | 5907 | 23410 | 109309 |
Disability amount | 49 | 2910 | 19332 | 17480 | 115665 | 38650 | 277982 |
Tuition and education amounts | 50 | 8480 | 42090 | 6010 | 17058 | 232820 | 873008 |
Interest paid on student loans | 51 | 440 | 361 | 140 | 145 | 72460 | 47598 |
Amounts transferred from spouse | 52 | 1150 | 2993 | 29330 | 90378 | 55960 | 177676 |
Allowable amt. of med. expenses | 53 | 25150 | 108986 | 93930 | 239874 | 268740 | 631293 |
Total tax credits | 54 | 106400 | 189343 | 328810 | 670975 | 2098710 | 3894060 |
Charitable donations & gov. gifts | 55 | 44970 | 200132 | 156420 | 167175 | 699980 | 1028690 |
Cultural and ecological gifts | 56 | 160 | 3077 | 290 | 1240 | 1600 | 22783 |
Donations & gifts | 57 | 44830 | 57848 | 155590 | 45339 | 695700 | 290187 |
Total non-refundable tax credits | 58 | 106400 | 247191 | 328810 | 716314 | 2098710 | 4184247 |
Basic federal tax | 59 | 102930 | 1161017 | 328600 | 1130265 | 2042170 | 12360216 |
Fed. dividend tax credit | 60 | 69180 | 317687 | 95590 | 22685 | 372900 | 444992 |
CPP contrib. on self-employ. earning | 61 | 7090 | 6258 | 1680 | 1276 | 216520 | 322330 |
Net federal tax | 62 | 102730 | 1129693 | 328570 | 1116267 | 2041150 | 12240138 |
Net provincial tax | 63 | 90870 | 568037 | 262790 | 464444 | 1758830 | 5431724 |
Total tax payable | 64 | 106420 | 1759125 | 328810 | 1632051 | 2098730 | 18144507 |
- Date modified:
- 2008-05-06