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Table 1: Total All industries - T2 (Form 200) Corporation Income Tax Statistics and Count by Size

Year 2001

Tax Item T2 Line number(s) Small Number of tax filers* Small Amount ($M) Large Number of tax filers* Large Amount ($M) Total Number of tax filers* Total Amount ($M)
Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1299593 38531.4 91442 213672.6 1391035 252204
Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 267 6.6 118 229.2 385 235.8
Less
Charitable donations and gifts 311, 312, 313, 314 44420 277.2 7291 1604.8 51711 1882
Taxable dividends deductible under section 112, 113, 138(6) 320 114803 11229.2 7848 146748.6 122651 157977.7
Losses from previous years 331, 332, 333, 334, 335 220510 4167 11281 16674.8 231791 20841.8
Other deductions 325, 340, 350 36 4187.5 118 1434.5 154 5622
Losses carried back LCB 106177 2700.3 5298 8411.5 111475 11111.8
Subtotal 22561.1 174874.2 197435.3
Taxable income (excluding exempt income)** 360 minus exempt income 457604 32538.6 22923 84508.1 480527 117046.7
Base amount of Part I tax 550 455714 12364.6 22830 31968.5 478544 44333.1
Corporate surtax 600 438652 364.2 21851 915.3 460503 1279.5
Refundable tax on CCPC's investment income*** 602, 604 105493 349.5 4851 255 110344 604.6
Subtotal 13078.4 33138.8 46217.2
Less credits from part I tax payable:
Small business deduction 430 388254 3615.6 3253 67 391507 3682.5
Federal tax abatement 608 452396 3244.3 22225 8163.6 474621 11407.9
General tax reduction 616, 438, 637, 638, 639 33013 150 16603 2124.3 49616 2274.3
Investment tax credits 652, Other carrybacks 10836 168 2122 1971 12958 2139
Other credits 620, 628, 632, 636, 640, 644, 648 22397 70.8 3307 805.1 25704 875.8
Subtotal 7248.7 13130.9 20379.6
Part I tax payable 700 446543 5829.7 22001 20007.9 468544 25837.6
Part I.3 tax payable 704 18786 1437.8 18786 1437.8
Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 81706 852.5 4785 2061.1 86491 2913.6
Total federal tax 700, PartI.3 tax payable, OFTP 476350 6682.2 36143 23506.8 512493 30189
All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 95957 2774.7 4524 3291.2 100481 6065.9
Net federal taxes Total federal tax minus AOCR 3907.5 20215.6 24123.1




Year 2002

Tax Item T2 Line number(s) Small Number of tax filers* Small Amount ($M) Large Number of tax filers* Large Amount ($M) Total Number of tax filers* Total Amount ($M)
Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1347937 40582.5 92781 147731.5 1440718 188313.9
Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 398 9.8 139 184.6 537 194.4
Less
Charitable donations and gifts 311, 312, 313, 314 45401 281.9 7576 1113.4 52977 1395.3
Taxable dividends deductible under section 112, 113, 138(6) 320 116485 11922.4 8104 84777.3 124589 96699.6
Losses from previous years 331, 332, 333, 334, 335 220081 4306.6 11801 15413.9 231882 19720.5
Other deductions 325, 340, 350 33 1.3 107 1876.2 140 1877.6
Losses carried back LCB 96304 2479.2 4535 5884.5 100839 8363.7
Subtotal 18991.4 109065.3 128056.7
Taxable income (excluding exempt income)** 360 minus exempt income 471258 34024.1 23923 82440.8 495181 116465
Base amount of Part I tax 550 469186 12929.2 23822 31191.4 493008 44120.6
Corporate surtax 600 451609 380.9 22775 913.4 474384 1294.3
Refundable tax on CCPC's investment income*** 602, 604 101257 297.8 4974 225.9 106231 523.7
Subtotal 13607.9 32330.7 45938.5
Less credits from part I tax payable:
Small business deduction 430 403291 3825.6 3368 71 406659 3896.6
Federal tax abatement 608 465915 3396.3 22946 7871.3 488861 11267.6
General tax reduction 616, 438, 637, 638, 639 43735 255.7 18368 2982.4 62103 3238.1
Investment tax credits 652, Other carrybacks 11801 175.5 2373 1714.9 14174 1890.4
Other credits 620, 628, 632, 636, 640, 644, 648 20864 71.2 3238 708.7 24102 779.9
Subtotal 7724.2 13348.4 21072.6
Part I tax payable 700 459145 5883.6 22838 18982.3 481983 24865.9
Part I.3 tax payable 704 19025 1517.8 19025 1517.8
Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 81718 783.9 5064 2069.7 86782 2853.6
Total federal tax 700, PartI.3 tax payable, OFTP 491451 6667.6 37075 22569.8 528526 29237.4
All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 99497 2707 4852 2568.3 104349 5275.2
Net federal taxes Total federal tax minus AOCR 3960.6 20001.6 23962.2




Year 2003

Tax Item T2 Line number(s) Small Number of tax filers* Small Amount ($M) Large Number of tax filers* Large Amount ($M) Total Number of tax filers* Total Amount ($M)
Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1394147 36983.6 96656 163497 1490803 200480.7
Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 421 10.3 140 59.1 561 69.4
Less
Charitable donations and gifts 311, 312, 313, 314 45948 310.4 7555 940.1 53503 1250.5
Taxable dividends deductible under section 112, 113, 138(6) 320 119130 14213.1 8198 87728 127328 101941.1
Losses from previous years 331, 332, 333, 334, 335 221635 4209.3 12531 16407.2 234166 20616.5
Other deductions 325, 340, 350 45 0.7 113 1781.4 158 1782.1
Losses carried back LCB 88798 2214.9 4185 6455.2 92983 8670.1
Subtotal 20948.5 113311.8 134260.3
Taxable income (excluding exempt income)** 360 minus exempt income 485095 35831.3 24657 91127.7 509752 126959
Base amount of Part I tax 550 482994 13616 24541 34591.7 507535 48207.7
Corporate surtax 600 465086 401.3 23552 1019.4 488638 1420.8
Refundable tax on CCPC's investment income*** 602, 604 103012 303.7 5227 188.7 108239 492.4
Subtotal 14321 35799.9 50120.9
Less credits from part I tax payable:
Small business deduction 430 415684 4094 3374 75.9 419058 4169.8
Federal tax abatement 608 479699 3577 23612 8554.2 503311 12131.2
General tax reduction 616, 438, 637, 638, 639 46026 311.9 19478 4358.7 65504 4670.6
Investment tax credits 652, Other carrybacks 12398 192.4 2347 1470 14745 1662.4
Other credits 620, 628, 632, 636, 640, 644, 648 20770 70.2 3251 838.7 24021 908.9
Subtotal 8245.5 15297.5 23542.9
Part I tax payable 700 472387 6075.6 23519 20502.4 495906 26578
Part I.3 tax payable 704 19101 1486 19101 1486
Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 82988 695 5285 1978.2 88273 2673.2
Total federal tax 700, PartI.3 tax payable, OFTP 505874 6770.6 37616 23966.6 543490 30737.2
All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 104012 2692.6 4824 1938.7 108836 4631.2
Net federal taxes Total federal tax minus AOCR 4078 22027.9 26105.9




Year 2004

Tax Item T2 Line number(s) Small Number of tax filers* Small Amount ($M) Large Number of tax filers* Large Amount ($M) Total Number of tax filers* Total Amount ($M)
Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1442649 50669.5 89792 213813.8 1532441 264483.4
Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 420 9.6 135 101.6 555 111.3
Less
Charitable donations and gifts 311, 312, 313, 314 49678 364.3 7188 2155.3 56866 2519.6
Taxable dividends deductible under section 112, 113, 138(6) 320 129024 14176 7095 103773 136119 117949
Losses from previous years 331, 332, 333, 334, 335 242397 5299.7 12113 20169.1 254510 25468.8
Other deductions 325, 340, 350 48 2.3 116 1680.3 164 1682.6
Losses carried back LCB 79774 2007 2811 3348.2 82585 5355.2
Subtotal 21849.3 131125.9 152975.2
Taxable income (excluding exempt income)** 360 minus exempt income 521643 42918.8 21950 113006.8 543593 155925.6
Base amount of Part I tax 550 519296 16309.6 21841 42935.9 541137 59245.4
Corporate surtax 600 501233 480.5 20958 1264.5 522191 1745
Refundable tax on CCPC's investment income*** 602, 604 119850 379 3873 209.2 123723 588.3
Subtotal 17169.1 44409.6 61578.7
Less credits from part I tax payable:
Small business deduction 430 442913 4707.8 2210 59.1 445123 4766.9
Federal tax abatement 608 515972 4286.2 21078 10802 537050 15088.2
General tax reduction 616, 438, 637, 638, 639 50374 518.8 18183 6853.9 68557 7372.7
Investment tax credits 652, Other carrybacks 13803 233.7 2298 2016.9 16101 2250.7
Other credits 620, 628, 632, 636, 640, 644, 648 23757 72.9 2953 941.7 26710 1014.6
Subtotal 9819.5 20673.7 30493.1
Part I tax payable 700 507971 7349.6 20835 23736 528806 31085.5
Part I.3 tax payable 704 8825 1061.9 8825 1061.9
Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 90844 908.2 4420 1747 95264 2655.2
Total federal tax 700, PartI.3 tax payable, OFTP 542240 8257.8 28175 26544.8 570415 34802.6
All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 115840 3303.8 3732 2027 119572 5330.8
Net federal taxes Total federal tax minus AOCR 4953.9 24517.9 29471.8




Year 2005

Tax Item T2 Line number(s) Small Number of tax filers* Small Amount ($M) Large Number of tax filers* Large Amount ($M) Total Number of tax filers* Total Amount ($M)
Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1463681 60182.6 93352 247396.3 1557033 307578.8
Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 365 9.3 127 78.7 492 88.1
Less
Charitable donations and gifts 311, 312, 313, 314 55654 433.4 7658 1485.9 63312 1919.3
Taxable dividends deductible under section 112, 113, 138(6) 320 139552 16397.2 7682 133515.3 147234 149912.5
Losses from previous years 331, 332, 333, 334, 335 250795 5335.4 12804 23562.5 263599 28897.9
Other deductions 325, 340, 350 108 9.2 626 2121.8 734 2131
Losses carried back LCB 49968 1133.7 1780 1640.7 51748 2774.4
Subtotal 23308.9 162326.2 185635.1
Taxable income (excluding exempt income)** 360 minus exempt income 563329 50513.6 24140 119442 587469 169955.6
Base amount of Part I tax 550 560943 19195.3 24022 45383.3 584965 64578.6
Corporate surtax 600 543044 565.5 23108 1328.2 566152 1893.7
Refundable tax on CCPC's investment income*** 602, 604 134841 481.2 4488 291.2 139329 772.5
Subtotal 20242 47002.7 67244.7
Less credits from part I tax payable:
Small business deduction 430 478864 5583.8 2729 79.2 481593 5663.1
Federal tax abatement 608 557597 5041.3 23194 11288.1 580791 16329.4
General tax reduction 616, 438, 637, 638, 639 47394 587.9 19654 7345.7 67048 7933.6
Investment tax credits 652, Other carrybacks 14585 253.8 2306 1808 16891 2061.8
Other credits 620, 628, 632, 636, 640, 644, 648 25690 92.7 3108 1307.4 28798 1400.1
Subtotal 11559.5 21828.5 33388
Part I tax payable 700 549218 8682.5 23037 25174.2 572255 33856.7
Part I.3 tax payable 704 8708 1005.2 8708 1005.2
Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 99990 1035.4 4915 1898.3 104905 2933.8
Total federal tax 700, PartI.3 tax payable, OFTP 584716 9718 30298 28077.7 615014 37795.6
All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 127308 3702.9 4057 2781 131365 6484
Net federal taxes Total federal tax minus AOCR 6015 25296.6 31311.7

*This number reflect amounts greater than five ($), except for net income/loss for income tax purposes (excluding exempt income) where all corporations have been counted regardless of its amount.
**When the amount in line 300, form 200 (_200_300), minus total deductions is less than zero for a given corporation, Taxable income is entered as zero.
***Includes recapture of investment tax credits

Date modified:
2016-03-17