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Final Basic Table 3A: Taxable returns by major source of Inc., Quebec

Item Item code Employment Employment $ Farming Farming $ Fishing Fishing $
Number of taxable returns 1 2914410 0 15010 0 910 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 2914410 0 15010 0 910 0
Employment income 4 2854740 113142971 5740 98747 50 2441
Commissions (from employment) 5 95080 1745647 60 1215 0 0
Other employment income 6 314980 942971 780 755 50 18
Old Age Security pension 7 33650 157180 970 5147 20 86
CPP or QPP benefits 8 134470 771659 2300 11299 40 211
Other pensions or superannuation 9 62190 821541 530 9333 10 15
Employment Insurance benefits 10 602850 3135528 1610 9282 790 11413
Taxable amount of dividends 11 375240 991883 4070 9778 170 388
interest & other invest. income 12 631910 616126 6430 16402 370 149
Annuity income 13 29400 205163 660 4249 0 0
Net rental income 14 181130 101933 1430 4092 240 -481
Taxable capital gains 15 222690 470879 3080 24022 160 189
RRSP income 16 257840 1038511 1020 8008 10 50
Net business income 17 76170 66001 1030 5567 0 0
Net professional income 18 22090 93112 30 1247 0 0
Net commission income 19 9210 14018 0 0 0 0
Net farming income 20 11140 -16951 14520 296475 0 0
Net fishing income 21 360 -188 0 0 890 25473
Tax-exempt income 22 149410 551320 350 1298 10 499
Other income 23 395950 2158441 4880 13100 290 186
Total income assessed 24 2914410 127007883 15010 520015 910 40650
RPP deduction 25 1159570 2447464 1360 1682 20 4
RRSP contributions 26 1336750 5332453 5040 26141 240 1774
Annual union, professional, or like dues 27 1346580 789982 1680 626 30 2
Child care expenses 28 289580 548730 1030 687 0 0
Carrying charges and interest expenses 29 122280 162521 480 670 30 15
CPP/QPP contrib. on self-empl./other earning 30 36120 7346 11210 9603 700 779
Other employment expenses 31 108410 452387 190 331 10 146
Clergy residence deduction 32 1480 12389 0 0 0 0
Other deductions (from total income) 33 160150 346269 1030 534 10 73
Total deduction before adjustment 34 2281170 10101422 13250 40297 730 2802
Social benefits repayment 35 38510 52750 120 374 170 432
Net income after adjustment 36 2914410 116853766 14960 479712 910 37417
Capital gains deduction 37 2980 51708 1170 71279 0 0
Losses from other years 38 45280 66816 1220 7626 0 0
Additional deductions (from net income) 39 178160 901230 360 1300 440 1714
Total deductions (from net income) 40 223880 1019894 2660 80204 440 1714
Taxable income assessed 41 2914410 115834012 14960 405901 910 35703
Basic personal amount 42 2914410 25129070 15010 129789 910 7835
Age amount 43 25400 75221 850 2578 10 24
Spouse & elig. depend. & adoption amt. 44 390490 2352810 2340 11352 50 194
CPP or QPP contributions 45 2819820 3811581 13710 22877 730 1625
Employment Insurance premiums 46 2731160 1566052 3490 1382 820 542
Pension income amount 47 70060 67904 770 744 20 15
Caregiver amount 48 17790 66160 160 559 0 0
Disability amount 49 23170 190774 230 1509 0 0
Tuition and education amounts 50 398650 1235388 2500 7334 160 444
Interest paid on student loans 51 155700 71125 90 71 0 0
Amounts transferred from spouse 52 38540 121422 530 1674 0 0
Allowable amt. of med. expenses 53 601960 822872 5690 6025 290 322
Total tax credits 54 2914410 5324142 15010 26436 910 1534
Charitable donations & gov. gifts 55 813880 343560 7510 4021 410 180
Cultural and ecological gifts 56 540 2671 0 0 0 0
Donations & gifts 57 795440 87287 7510 1019 410 43
Total non-refundable tax credits 58 2914410 5411429 15010 27455 910 1577
Basic federal tax 59 2914390 14613242 15010 37617 910 4653
Fed. dividend tax credit 60 328520 132027 3850 1301 170 52
CPP contrib. on self-employ. earning 61 0 0 0 0 0 0
Net federal tax 62 2914380 14486672 15010 37094 880 4311
Net provincial tax 63 200 234 0 0 0 0
Total tax payable 64 2914410 14540863 15010 37490 910 4752




Item Item code Professional Inc. Professional Inc. $ Sales (self-employed) Sales (self-employed) $ Proprietorships/partner. Proprietorships/partner. $
Number of taxable returns 1 49800 0 14050 0 123490 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 49800 0 14050 0 123490 0
Employment income 4 11960 229366 3400 26468 29860 524844
Commissions (from employment) 5 290 6034 1020 24357 850 31980
Other employment income 6 5070 13572 790 1132 4880 14582
Old Age Security pension 7 3360 17746 890 4637 6100 32335
CPP or QPP benefits 8 5160 38585 1780 11814 12530 66881
Other pensions or superannuation 9 1630 33492 450 6873 4060 71607
Employment Insurance benefits 10 570 2353 180 215 4490 24699
Taxable amount of dividends 11 17340 120295 2820 10288 20580 105503
interest & other invest. income 12 21740 67226 3380 4404 31590 62256
Annuity income 13 1660 41027 340 9304 3570 24380
Net rental income 14 5870 22645 1710 199 16710 53373
Taxable capital gains 15 10790 63821 2010 6945 14250 74480
RRSP income 16 3180 20276 1020 5619 10280 34775
Net business income 17 1460 -4812 570 -57 123020 2977870
Net professional income 18 49800 5307556 10 300 740 41071
Net commission income 19 80 40 13990 597126 510 1892
Net farming income 20 520 -2019 20 -101 2290 413
Net fishing income 21 0 0 0 0 0 0
Tax-exempt income 22 200 784 80 103 2840 7674
Other income 23 15420 59886 2410 6826 17840 61679
Total income assessed 24 49800 6037873 14050 716451 123490 4212294
RPP deduction 25 3160 6076 580 391 6690 6784
RRSP contributions 26 36180 448772 7110 64609 45770 247462
Annual union, professional, or like dues 27 7720 8558 2110 762 12470 4309
Child care expenses 28 5250 14863 1130 1595 11480 19767
Carrying charges and interest expenses 29 8440 28268 860 2064 5460 17508
CPP/QPP contrib. on self-empl./other earning 30 46910 67944 13270 15922 112890 96655
Other employment expenses 31 320 1000 170 2794 1130 6105
Clergy residence deduction 32 120 654 0 0 0 0
Other deductions (from total income) 33 3940 43207 810 3556 4740 20178
Total deduction before adjustment 34 49130 619052 13880 91728 119190 418409
Social benefits repayment 35 1950 8272 320 1159 1170 3668
Net income after adjustment 36 49800 5410549 14050 623565 123490 3790217
Capital gains deduction 37 100 5449 30 170 310 8320
Losses from other years 38 3690 12975 1030 1513 3470 10738
Additional deductions (from net income) 39 470 4268 80 103 3510 13976
Total deductions (from net income) 40 4150 22692 1140 1786 7140 33034
Taxable income assessed 41 49800 5387856 14050 621779 123440 3757183
Basic personal amount 42 49800 430271 14050 120971 123490 1066944
Age amount 43 1270 3835 560 1564 5170 17345
Spouse & elig. depend. & adoption amt. 44 4790 29034 1770 10385 16520 92592
CPP or QPP contributions 45 48920 143097 13550 33331 119090 211069
Employment Insurance premiums 46 8240 2768 2500 656 21860 6840
Pension income amount 47 2750 2716 680 679 5680 5334
Caregiver amount 48 190 719 30 96 630 2077
Disability amount 49 320 2968 50 416 300 2293
Tuition and education amounts 50 7710 32218 1810 6384 10310 31406
Interest paid on student loans 51 3310 2452 240 79 4360 2258
Amounts transferred from spouse 52 770 2379 80 168 2080 5904
Allowable amt. of med. expenses 53 12960 33147 3700 6919 40080 52322
Total tax credits 54 49800 92768 14050 24852 123490 209897
Charitable donations & gov. gifts 55 28320 52162 4570 4370 32460 23228
Cultural and ecological gifts 56 30 932 0 0 0 0
Donations & gifts 57 28090 14719 4570 1176 31630 6146
Total non-refundable tax credits 58 49800 107487 14050 26028 123490 216043
Basic federal tax 59 49800 1129026 14050 89066 123440 443522
Fed. dividend tax credit 60 16080 16030 2600 1370 17630 14054
CPP contrib. on self-employ. earning 61 0 0 0 0 0 0
Net federal tax 62 49800 1124533 14050 88367 123440 438380
Net provincial tax 63 1890 54736 0 0 70 1076
Total tax payable 64 49800 1187494 14050 89528 123490 443138




Item Item code Investment Investment $ Pension Pension $ Grand total Grand total $
Number of taxable returns 1 124270 0 600220 0 3842140 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 124270 0 600220 0 3842140 0
Employment income 4 46910 1440776 87720 531668 3040380 115997281
Commissions (from employment) 5 2580 250478 1540 32387 101410 2092099
Other employment income 6 7490 25626 62670 57198 396710 1055855
Old Age Security pension 7 46960 254891 405950 2258524 497880 2730544
CPP or QPP benefits 8 60770 347806 539740 3874892 756780 5123147
Other pensions or superannuation 9 19150 254544 476660 9591410 564680 10788814
Employment Insurance benefits 10 5470 31491 8630 33688 624590 3248668
Taxable amount of dividends 11 75430 3220040 134300 211819 629950 4669994
interest & other invest. income 12 86130 946821 333070 770359 1114620 2483743
Annuity income 13 26380 389628 227800 1717269 289810 2391034
Net rental income 14 58020 940391 46900 84192 312010 1206344
Taxable capital gains 15 50310 1707351 83850 144325 387130 2492012
RRSP income 16 7880 46138 52160 257645 333400 1411021
Net business income 17 8050 63488 12620 25956 222930 3134012
Net professional income 18 2060 67762 4420 30438 79140 5541486
Net commission income 19 1680 16819 1140 2965 26610 632859
Net farming income 20 1840 -1723 2060 -2197 32390 273897
Net fishing income 21 10 167 120 -499 1380 24953
Tax-exempt income 22 4960 15206 95170 208768 253030 785651
Other income 23 46400 257100 129580 283765 612770 2840984
Total income assessed 24 124270 10274803 600220 20114570 3842140 168924539
RPP deduction 25 7510 13577 19820 19521 1198710 2495499
RRSP contributions 26 38400 284489 41190 153293 1510670 6558993
Annual union, professional, or like dues 27 13680 5797 43410 6490 1427670 816527
Child care expenses 28 3370 5898 260 367 312100 591908
Carrying charges and interest expenses 29 31830 150116 66200 56079 235590 417241
CPP/QPP contrib. on self-empl./other earning 30 6850 3905 6850 2117 234800 204272
Other employment expenses 31 2110 22836 1900 10914 114240 496513
Clergy residence deduction 32 0 0 60 169 1660 13212
Other deductions (from total income) 33 8240 64582 15090 113121 194000 591519
Total deduction before adjustment 34 71810 551668 147470 361980 2696630 12187357
Social benefits repayment 35 14510 53177 23800 57701 80540 177533
Net income after adjustment 36 124270 9669958 600220 19694889 3842090 156560072
Capital gains deduction 37 4310 371628 600 19256 9500 527809
Losses from other years 38 12990 87310 20810 27415 88480 214393
Additional deductions (from net income) 39 6210 23821 108960 247786 298190 1194199
Total deductions (from net income) 40 22380 482759 127700 294457 389490 1936541
Taxable income assessed 41 124270 9187199 600070 19413530 3841890 154643164
Basic personal amount 42 124270 1073749 600220 5187749 3842140 33146379
Age amount 43 30940 94939 376100 1286723 440300 1482230
Spouse & elig. depend. & adoption amt. 44 10230 51997 70780 271735 496960 2820099
CPP or QPP contributions 45 45880 50263 43350 21185 3105040 4295028
Employment Insurance premiums 46 24050 10458 40220 8948 2832330 1597647
Pension income amount 47 35990 34540 536340 531492 652280 643424
Caregiver amount 48 630 2843 3540 12250 22970 84704
Disability amount 49 2210 15129 13110 86150 39400 299237
Tuition and education amounts 50 9100 31227 13860 32244 444090 1376644
Interest paid on student loans 51 810 369 100 33 164610 76388
Amounts transferred from spouse 52 3940 12384 72740 234684 118660 378624
Allowable amt. of med. expenses 53 45030 118058 295980 508431 1005690 1548097
Total tax credits 54 124270 223714 600220 1226451 3842140 7129794
Charitable donations & gov. gifts 55 55940 139064 303520 141964 1246610 708550
Cultural and ecological gifts 56 50 3415 280 269 890 7286
Donations & gifts 57 54830 40140 301030 35167 1223520 185697
Total non-refundable tax credits 58 124270 263854 600220 1261618 3842140 7315491
Basic federal tax 59 124120 1333878 600000 1872125 3841710 19523129
Fed. dividend tax credit 60 74030 429295 125610 28166 568490 622295
CPP contrib. on self-employ. earning 61 0 0 0 0 0 0
Net federal tax 62 124030 1313418 600000 1865418 3841590 19358191
Net provincial tax 63 200 1580 150 19 2510 57644
Total tax payable 64 124270 1368685 600220 1923036 3842140 19594986
Date modified:
2008-05-06