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Table 16: Industry 15 - Uncoded, T2 (Form 200) Corporation Income Tax Statistics (amounts in millions of dollars)

Tax Item T2 Line number(s) 2001 2002 2003 2004 2005
Number of tax filers 60836 66977 75120 80423 83339
Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 846.7 519.1 1136.6 3683.3 2746.7
Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 0 0.1 0 0.4 0.2
Less
Charitable donations and gifts 311, 312, 313, 314 4.6 1.5 3.5 4.9 14
Taxable dividends deductible under section 112, 113, 138(6) 320 926.3 623.2 1184.5 3523.4 2425.9
Losses from previous years 331, 332, 333, 334, 335 94.8 74.7 75.9 105.6 129.2
Other deductions 325, 340, 350 0 0.7 0.7 49.5 10.8
Losses carried back LCB 28.6 27.7 46.2 45.9 23.7
Subtotal 1054.3 727.8 1310.9 3729.3 2603.6
Taxable income (excluding exempt income)* 360 minus exempt income 341.2 423.1 475.4 708.9 1250.2
Base amount of Part I tax 550 128.5 159.8 180 269.4 475.1
Corporate surtax 600 3.7 4.6 5.3 7.9 14
Refundable tax on CCPC's investment income** 602, 604 6.7 6.1 6 9.8 12.3
Subtotal 138.9 170.5 191.3 287.1 501.3
Less credits from part I tax payable
Small business deduction 430 16.4 21 28.8 37.2 47.4
Federal tax abatement 608 31.8 36.7 42.2 63.6 88.1
General tax reduction 616, 438, 637, 638, 639 1.7 5.4 9.6 21.6 53.5
Investment tax credits 652, Other carrybacks 1.1 1 1 1.5 1.1
Other credits 620, 628, 632, 636, 640, 644, 648 2.1 1.8 8 11.5 58.6
Subtotal 53 65.8 89.6 135.5 248.8
Part I tax payable 700 86 104.7 101.8 151.6 252.5
Part I.3 tax payable 704 1.7 0.9 2.1 1.5 2.6
Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 46.5 36.6 32.1 83.2 45.1
Total federal tax 700, PartI.3 tax payable, OFTP 134.2 142.2 136 236.3 300.2
All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 85.1 61.5 61.3 82.2 85.9
Net federal taxes Total federal tax minus AOCR 49.1 80.6 74.7 154.1 214.3

* 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