Contact us
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
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