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Final Basic Table 3: All returns by major source of Inc., All Canada
| Item | Item code | Employment | Employment $ | Farming | Farming $ | Fishing | Fishing $ |
|---|---|---|---|---|---|---|---|
| Number of taxable returns | 1 | 11940440 | 0 | 130990 | 0 | 20890 | 0 |
| Number of non-taxable returns | 2 | 5175970 | 0 | 64890 | 0 | 3320 | 0 |
| Total number of returns | 3 | 17116410 | 0 | 195880 | 0 | 24210 | 0 |
| Employment income | 4 | 14439960 | 549708185 | 50700 | 989607 | 3770 | 26035 |
| Commissions (from employment) | 5 | 428060 | 9052371 | 440 | 27197 | 0 | 0 |
| Other employment income | 6 | 1601930 | 9746849 | 8410 | 24552 | 890 | 1033 |
| Old Age Security pension | 7 | 497870 | 1909898 | 40540 | 221408 | 1060 | 5161 |
| CPP or QPP benefits | 8 | 879720 | 3774410 | 53210 | 275655 | 2240 | 9803 |
| Other pensions or superannuation | 9 | 292680 | 3799360 | 10260 | 127700 | 100 | 1187 |
| Employment Insurance benefits | 10 | 2205630 | 11823767 | 6290 | 31110 | 21020 | 245319 |
| Taxable amount of dividends | 11 | 1756800 | 4925711 | 57850 | 116517 | 2650 | 12544 |
| interest & other invest. income | 12 | 3499130 | 3940369 | 104860 | 256007 | 5830 | 7383 |
| Annuity income | 13 | 117500 | 894282 | 15670 | 101777 | 120 | 877 |
| Net rental income | 14 | 625900 | 138402 | 12330 | 29206 | 790 | 1445 |
| Taxable capital gains | 15 | 1129420 | 3432807 | 47440 | 319879 | 1350 | 4761 |
| RRSP income | 16 | 1344880 | 6409118 | 10810 | 78781 | 1580 | 5931 |
| Net business income | 17 | 521960 | 243255 | 13520 | 76153 | 770 | 1033 |
| Net professional income | 18 | 97810 | 427555 | 500 | 5023 | 0 | 0 |
| Net commission income | 19 | 46420 | 54318 | 520 | 4517 | 0 | 0 |
| Net farming income | 20 | 100420 | -344561 | 190100 | 1794622 | 250 | -1830 |
| Net fishing income | 21 | 10030 | 18795 | 360 | 88 | 23900 | 400690 |
| Tax-exempt income | 22 | 1955700 | 14605750 | 19870 | 69763 | 570 | 2793 |
| Other income | 23 | 2245560 | 12737562 | 88040 | 274206 | 3010 | 8154 |
| Total income assessed | 24 | 16262220 | 637299791 | 195520 | 4823768 | 24210 | 732374 |
| RPP deduction | 25 | 4058380 | 10514702 | 8480 | 14777 | 70 | 122 |
| RRSP contributions | 26 | 5394220 | 24531003 | 37330 | 212679 | 5180 | 28376 |
| Annual union, professional, or like dues | 27 | 4971280 | 2869302 | 10790 | 3870 | 4520 | 886 |
| Child care expenses | 28 | 1002810 | 2959845 | 4310 | 5380 | 440 | 1353 |
| Carrying charges and interest expenses | 29 | 1266630 | 1577623 | 16740 | 21823 | 900 | 514 |
| CPP/QPP contrib. on self-empl./other earning | 30 | 196100 | 45100 | 83590 | 57143 | 16230 | 12752 |
| Other employment expenses | 31 | 748000 | 3484526 | 1910 | 6272 | 350 | 1164 |
| Clergy residence deduction | 32 | 24790 | 292301 | 10 | 130 | 0 | 0 |
| Other deductions (from total income) | 33 | 808980 | 3179868 | 10440 | 23317 | 2720 | 8932 |
| Total deduction before adjustment | 34 | 9893120 | 49463270 | 115080 | 345316 | 18970 | 54163 |
| Social benefits repayment | 35 | 159220 | 264298 | 3430 | 10211 | 2280 | 5775 |
| Net income after adjustment | 36 | 16229690 | 587757973 | 183840 | 4663178 | 23730 | 676249 |
| Capital gains deduction | 37 | 17520 | 307535 | 11310 | 377795 | 10 | 272 |
| Losses from other years | 38 | 248510 | 545859 | 14990 | 80610 | 240 | 686 |
| Additional deductions (from net income) | 39 | 2232310 | 18820467 | 22350 | 78925 | 1530 | 5700 |
| Total deductions (from net income) | 40 | 2477640 | 19675450 | 45570 | 537331 | 1780 | 6658 |
| Taxable income assessed | 41 | 15573190 | 568148839 | 182810 | 4149691 | 23700 | 669700 |
| Basic personal amount | 42 | 17096950 | 146985440 | 195750 | 1692788 | 24210 | 209267 |
| Age amount | 43 | 508410 | 1871764 | 36340 | 131871 | 900 | 2516 |
| Spouse & elig. depend. & adoption amt. | 44 | 2393610 | 14857796 | 28080 | 131818 | 3540 | 20664 |
| CPP or QPP contributions | 45 | 13627850 | 16623408 | 107830 | 148390 | 16960 | 26461 |
| Employment Insurance premiums | 46 | 13194500 | 6826903 | 33230 | 12601 | 22140 | 9709 |
| Pension income amount | 47 | 336510 | 322662 | 22120 | 20741 | 210 | 213 |
| Caregiver amount | 48 | 116260 | 478792 | 1210 | 3969 | 500 | 1854 |
| Disability amount | 49 | 201090 | 1532738 | 2640 | 17651 | 280 | 2113 |
| Tuition and education amounts | 50 | 2091770 | 7976318 | 8970 | 30147 | 2070 | 7368 |
| Interest paid on student loans | 51 | 660490 | 380187 | 500 | 233 | 200 | 107 |
| Amounts transferred from spouse | 52 | 240580 | 861082 | 10150 | 36007 | 300 | 1027 |
| Allowable amt. of med. expenses | 53 | 1580460 | 2505836 | 44060 | 85331 | 4770 | 7637 |
| Total tax credits | 54 | 17102070 | 30170907 | 195790 | 338078 | 24210 | 41423 |
| Charitable donations & gov. gifts | 55 | 3861060 | 4396686 | 62520 | 109554 | 7520 | 6621 |
| Cultural and ecological gifts | 56 | 12590 | 257565 | 0 | 0 | 0 | 0 |
| Donations & gifts | 57 | 3809610 | 1276207 | 61990 | 30418 | 7370 | 1761 |
| Total non-refundable tax credits | 58 | 17102150 | 31447114 | 195790 | 368496 | 24210 | 43184 |
| Basic federal tax | 59 | 11889680 | 75871859 | 115110 | 367560 | 19420 | 68651 |
| Fed. dividend tax credit | 60 | 1552120 | 655723 | 53020 | 15502 | 2350 | 1671 |
| CPP contrib. on self-employ. earning | 61 | 158710 | 73859 | 66930 | 90875 | 16370 | 24584 |
| Net federal tax | 62 | 11842910 | 75281118 | 110010 | 362310 | 18710 | 65377 |
| Net provincial tax | 63 | 8334010 | 31421569 | 79000 | 172517 | 17990 | 43936 |
| Total tax payable | 64 | 11940440 | 107051015 | 130990 | 635924 | 20890 | 139792 |
| Item | Item code | Professional Inc. | Professional Inc. $ | Sales (self-employed) | Sales (self-employed) $ | Proprietorships/partner. | Proprietorships/partner. $ |
|---|---|---|---|---|---|---|---|
| Number of taxable returns | 1 | 198200 | 0 | 61590 | 0 | 833590 | 0 |
| Number of non-taxable returns | 2 | 24150 | 0 | 12490 | 0 | 254870 | 0 |
| Total number of returns | 3 | 222340 | 0 | 74080 | 0 | 1088460 | 0 |
| Employment income | 4 | 45780 | 1003569 | 12530 | 124061 | 231170 | 3388138 |
| Commissions (from employment) | 5 | 1240 | 20208 | 2180 | 79213 | 6800 | 321827 |
| Other employment income | 6 | 19670 | 73406 | 3700 | 15922 | 45190 | 160450 |
| Old Age Security pension | 7 | 13740 | 72111 | 4290 | 22440 | 50470 | 259959 |
| CPP or QPP benefits | 8 | 20530 | 147833 | 8110 | 52124 | 96470 | 488309 |
| Other pensions or superannuation | 9 | 7910 | 176358 | 1810 | 29948 | 29720 | 438929 |
| Employment Insurance benefits | 10 | 2560 | 12241 | 1060 | 5770 | 27980 | 133678 |
| Taxable amount of dividends | 11 | 61910 | 350883 | 14810 | 48290 | 135300 | 498406 |
| interest & other invest. income | 12 | 98200 | 293139 | 25510 | 33700 | 279210 | 431667 |
| Annuity income | 13 | 7000 | 143275 | 1200 | 21617 | 18190 | 128860 |
| Net rental income | 14 | 20680 | 57101 | 8440 | 9023 | 90020 | 151687 |
| Taxable capital gains | 15 | 43030 | 293557 | 10410 | 42870 | 106680 | 611401 |
| RRSP income | 16 | 18800 | 107452 | 7840 | 31999 | 87090 | 315875 |
| Net business income | 17 | 7930 | 1411 | 2920 | 4662 | 1067980 | 19241576 |
| Net professional income | 18 | 220810 | 19649509 | 440 | 1855 | 5460 | 110137 |
| Net commission income | 19 | 640 | 2313 | 73380 | 2721955 | 3820 | 18751 |
| Net farming income | 20 | 2480 | -11220 | 470 | -656 | 20960 | -71600 |
| Net fishing income | 21 | 0 | 0 | 0 | 0 | 250 | 278 |
| Tax-exempt income | 22 | 2150 | 7345 | 1450 | 4732 | 36240 | 152862 |
| Other income | 23 | 61840 | 242115 | 14660 | 30220 | 140350 | 387129 |
| Total income assessed | 24 | 221970 | 22642618 | 73640 | 3279743 | 1080500 | 27168782 |
| RPP deduction | 25 | 7600 | 18898 | 1270 | 1699 | 25950 | 42888 |
| RRSP contributions | 26 | 125980 | 1497175 | 30860 | 267251 | 273300 | 1526984 |
| Annual union, professional, or like dues | 27 | 20400 | 17213 | 4450 | 1919 | 62600 | 23031 |
| Child care expenses | 28 | 21620 | 83020 | 5950 | 20648 | 77090 | 197438 |
| Carrying charges and interest expenses | 29 | 41200 | 168608 | 10390 | 23237 | 74670 | 141012 |
| CPP/QPP contrib. on self-empl./other earning | 30 | 182870 | 232597 | 58180 | 63881 | 796170 | 599284 |
| Other employment expenses | 31 | 2710 | 12018 | 2040 | 16372 | 15420 | 85747 |
| Clergy residence deduction | 32 | 190 | 897 | 0 | 0 | 200 | 1607 |
| Other deductions (from total income) | 33 | 20270 | 276781 | 4270 | 32573 | 42570 | 218683 |
| Total deduction before adjustment | 34 | 203150 | 2305970 | 64080 | 427555 | 880710 | 2834821 |
| Social benefits repayment | 35 | 7730 | 33492 | 1120 | 3890 | 6260 | 20223 |
| Net income after adjustment | 36 | 218700 | 20330552 | 71100 | 2862869 | 1027400 | 24822249 |
| Capital gains deduction | 37 | 490 | 17063 | 60 | 1683 | 2580 | 51659 |
| Losses from other years | 38 | 15430 | 61654 | 4350 | 14968 | 36780 | 161179 |
| Additional deductions (from net income) | 39 | 3910 | 33901 | 1650 | 5250 | 47080 | 208692 |
| Total deductions (from net income) | 40 | 19510 | 112618 | 5820 | 21901 | 84460 | 421992 |
| Taxable income assessed | 41 | 218310 | 20218392 | 70990 | 2841088 | 1025140 | 24414055 |
| Basic personal amount | 42 | 221070 | 1907886 | 74030 | 635879 | 1086910 | 9367568 |
| Age amount | 43 | 6180 | 17676 | 3150 | 10579 | 46840 | 163164 |
| Spouse & elig. depend. & adoption amt. | 44 | 22960 | 140741 | 10680 | 61514 | 158470 | 907688 |
| CPP or QPP contributions | 45 | 194580 | 494297 | 60380 | 133564 | 861710 | 1308828 |
| Employment Insurance premiums | 46 | 30630 | 10442 | 8710 | 2330 | 154080 | 43183 |
| Pension income amount | 47 | 12610 | 12356 | 2480 | 2413 | 39580 | 37758 |
| Caregiver amount | 48 | 1430 | 5940 | 650 | 2460 | 7400 | 29041 |
| Disability amount | 49 | 2520 | 19602 | 430 | 3192 | 10340 | 77706 |
| Tuition and education amounts | 50 | 30590 | 157725 | 7300 | 27919 | 65930 | 236086 |
| Interest paid on student loans | 51 | 8830 | 7456 | 870 | 414 | 15090 | 8688 |
| Amounts transferred from spouse | 52 | 3110 | 9754 | 1280 | 3762 | 16440 | 52000 |
| Allowable amt. of med. expenses | 53 | 41360 | 107933 | 16110 | 28879 | 202400 | 308285 |
| Total tax credits | 54 | 221110 | 398946 | 74030 | 127354 | 1087070 | 1790459 |
| Charitable donations & gov. gifts | 55 | 103910 | 356085 | 24670 | 55297 | 218220 | 352571 |
| Cultural and ecological gifts | 56 | 360 | 14200 | 20 | 1046 | 660 | 22883 |
| Donations & gifts | 57 | 103400 | 104847 | 24640 | 15792 | 215710 | 104311 |
| Total non-refundable tax credits | 58 | 221290 | 503793 | 74030 | 143146 | 1087070 | 1894770 |
| Basic federal tax | 59 | 179020 | 4203278 | 53430 | 414432 | 644950 | 2681439 |
| Fed. dividend tax credit | 60 | 56890 | 46748 | 13500 | 6430 | 120470 | 66376 |
| CPP contrib. on self-employ. earning | 61 | 128180 | 323288 | 42680 | 94438 | 630250 | 978892 |
| Net federal tax | 62 | 178130 | 4171213 | 53320 | 412284 | 641200 | 2638594 |
| Net provincial tax | 63 | 120460 | 1720583 | 34040 | 168032 | 409070 | 1091231 |
| Total tax payable | 64 | 198200 | 6248131 | 61590 | 678762 | 833590 | 4728842 |
| Item | Item code | Investment | Investment $ | Pension | Pension $ | Grand total | Grand total $ |
|---|---|---|---|---|---|---|---|
| Number of taxable returns | 1 | 581550 | 0 | 2530690 | 0 | 16297920 | 0 |
| Number of non-taxable returns | 2 | 426910 | 0 | 1621020 | 0 | 7583620 | 0 |
| Total number of returns | 3 | 1008460 | 0 | 4151710 | 0 | 23881540 | 0 |
| Employment income | 4 | 232170 | 6315727 | 351660 | 2515854 | 15367730 | 564071177 |
| Commissions (from employment) | 5 | 11590 | 1384846 | 5740 | 192810 | 456060 | 11078471 |
| Other employment income | 6 | 47290 | 308787 | 388900 | 395256 | 2115980 | 10726254 |
| Old Age Security pension | 7 | 272290 | 1422867 | 3206700 | 17628519 | 4086970 | 21542363 |
| CPP or QPP benefits | 8 | 335440 | 1801224 | 3811470 | 24162524 | 5207190 | 30711883 |
| Other pensions or superannuation | 9 | 105800 | 1320194 | 2321740 | 41305969 | 2770020 | 47199645 |
| Employment Insurance benefits | 10 | 17540 | 83183 | 31490 | 124222 | 2313590 | 12459291 |
| Taxable amount of dividends | 11 | 535900 | 16777157 | 850300 | 1278841 | 3415510 | 24008349 |
| interest & other invest. income | 12 | 764510 | 6662995 | 2183180 | 4438390 | 6960420 | 16063650 |
| Annuity income | 13 | 146770 | 2056003 | 1281030 | 9056670 | 1587470 | 12403360 |
| Net rental income | 14 | 285980 | 2641696 | 151780 | 201389 | 1195920 | 3229950 |
| Taxable capital gains | 15 | 388660 | 11806130 | 569210 | 1130087 | 2296200 | 17641493 |
| RRSP income | 16 | 57280 | 280416 | 262640 | 1317033 | 1790910 | 8546605 |
| Net business income | 17 | 64330 | 343672 | 100530 | 96235 | 1779940 | 20007996 |
| Net professional income | 18 | 14060 | 319739 | 21980 | 106517 | 361080 | 20620388 |
| Net commission income | 19 | 5210 | 43957 | 7250 | 13641 | 137240 | 2859453 |
| Net farming income | 20 | 21870 | -13751 | 41540 | -102618 | 378090 | 1248386 |
| Net fishing income | 21 | 330 | 4122 | 520 | 1092 | 35390 | 425077 |
| Tax-exempt income | 22 | 47660 | 176604 | 1418550 | 4558594 | 3482190 | 19578442 |
| Other income | 23 | 337590 | 1825457 | 827090 | 1549746 | 3718150 | 17054590 |
| Total income assessed | 24 | 1007940 | 55562678 | 4151710 | 109971277 | 23017700 | 861481032 |
| RPP deduction | 25 | 26120 | 50368 | 71020 | 84018 | 4198890 | 10727471 |
| RRSP contributions | 26 | 156030 | 1147567 | 179550 | 764091 | 6202450 | 29975128 |
| Annual union, professional, or like dues | 27 | 55440 | 21270 | 218900 | 35405 | 5348370 | 2972897 |
| Child care expenses | 28 | 14870 | 35896 | 2830 | 3267 | 1129920 | 3306847 |
| Carrying charges and interest expenses | 29 | 285430 | 1263896 | 805040 | 485163 | 2501000 | 3681876 |
| CPP/QPP contrib. on self-empl./other earning | 30 | 36040 | 18467 | 15820 | 5482 | 1384990 | 1034706 |
| Other employment expenses | 31 | 13630 | 154322 | 13380 | 61898 | 797440 | 3822320 |
| Clergy residence deduction | 32 | 250 | 1263 | 1260 | 8677 | 26690 | 304876 |
| Other deductions (from total income) | 33 | 90350 | 792142 | 143280 | 589449 | 1122890 | 5121745 |
| Total deduction before adjustment | 34 | 455270 | 3488839 | 1162070 | 2027077 | 12792450 | 60947010 |
| Social benefits repayment | 35 | 82370 | 308016 | 152630 | 376264 | 415030 | 1022168 |
| Net income after adjustment | 36 | 990260 | 51928761 | 4148680 | 107610485 | 22893390 | 800652317 |
| Capital gains deduction | 37 | 25380 | 1949614 | 5310 | 42491 | 62660 | 2748111 |
| Losses from other years | 38 | 88760 | 634307 | 142770 | 231514 | 551840 | 1730778 |
| Additional deductions (from net income) | 39 | 63750 | 393913 | 1536880 | 5181920 | 3909460 | 24728768 |
| Total deductions (from net income) | 40 | 167360 | 2979488 | 1662830 | 5456429 | 4464960 | 29211866 |
| Taxable income assessed | 41 | 988580 | 48992443 | 4135590 | 102186835 | 22218330 | 771621043 |
| Basic personal amount | 42 | 1000670 | 8607480 | 4151540 | 35869769 | 23851120 | 205276078 |
| Age amount | 43 | 193670 | 620696 | 3032290 | 11013872 | 3827790 | 13832138 |
| Spouse & elig. depend. & adoption amt. | 44 | 81140 | 461674 | 363320 | 1417528 | 3061790 | 17999423 |
| CPP or QPP contributions | 45 | 215010 | 197236 | 165800 | 73317 | 15250100 | 19005501 |
| Employment Insurance premiums | 46 | 113210 | 39721 | 191330 | 42941 | 13747810 | 6987831 |
| Pension income amount | 47 | 202410 | 194452 | 2753310 | 2684144 | 3369230 | 3274739 |
| Caregiver amount | 48 | 6060 | 24630 | 19900 | 72099 | 153410 | 618785 |
| Disability amount | 49 | 26830 | 179424 | 279370 | 1835713 | 523500 | 3668140 |
| Tuition and education amounts | 50 | 53700 | 264638 | 51650 | 157344 | 2311980 | 8857545 |
| Interest paid on student loans | 51 | 2640 | 1455 | 1030 | 336 | 689650 | 398877 |
| Amounts transferred from spouse | 52 | 23450 | 77109 | 469370 | 1645415 | 764690 | 2686155 |
| Allowable amt. of med. expenses | 53 | 194710 | 755190 | 1126940 | 3026643 | 3210810 | 6825733 |
| Total tax credits | 54 | 1000750 | 1710612 | 4151540 | 8672771 | 23856570 | 43250551 |
| Charitable donations & gov. gifts | 55 | 261430 | 1274510 | 1430720 | 1527462 | 5970040 | 8078785 |
| Cultural and ecological gifts | 56 | 1250 | 46359 | 3690 | 37591 | 18560 | 379868 |
| Donations & gifts | 57 | 259680 | 376874 | 1424150 | 421325 | 5906540 | 2331534 |
| Total non-refundable tax credits | 58 | 1000850 | 2087486 | 4151540 | 9094096 | 23856920 | 45582085 |
| Basic federal tax | 59 | 564330 | 6928562 | 2492860 | 8429442 | 15958810 | 98965223 |
| Fed. dividend tax credit | 60 | 525430 | 2236646 | 808300 | 170032 | 3132080 | 3199129 |
| CPP contrib. on self-employ. earning | 61 | 28140 | 28626 | 8690 | 6374 | 1079950 | 1620935 |
| Net federal tax | 62 | 554800 | 6791375 | 2473210 | 8373834 | 15872290 | 98096105 |
| Net provincial tax | 63 | 406360 | 2877214 | 1650760 | 3428217 | 11051680 | 40923300 |
| Total tax payable | 64 | 581550 | 10008937 | 2530690 | 12174579 | 16297920 | 141665982 |
- Date modified:
- 2008-05-06