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Table 6: Industry 05 - Construction, 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 144661 148789 154158 159955 164290
Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 4541.1 4896.4 5541.5 7130.8 8708.2
Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 0.3 0.1 0.3 0.2 0.2
Less
Charitable donations and gifts 311, 312, 313, 314 54.6 42.3 45.4 119.2 64.8
Taxable dividends deductible under section 112, 113, 138(6) 320 753.3 482.3 601.4 788.4 924
Losses from previous years 331, 332, 333, 334, 335 942.3 1149.2 1041.9 1190.5 1232.9
Other deductions 325, 340, 350 2.4 2.7 20.5 58.3 210.9
Losses carried back LCB 560.8 460.2 471.1 408.3 220.3
Subtotal 2313.4 2136.6 2180.3 2564.6 2652.9
Taxable income (excluding exempt income)* 360 minus exempt income 4142 4722.8 5471.7 6691.6 8430.3
Base amount of Part I tax 550 1573.5 1794.2 2079.3 2542.8 3203.5
Corporate surtax 600 46.3 52.9 61.3 74.9 94.4
Refundable tax on CCPC's investment income** 602, 604 18.4 19 22.4 27 38
Subtotal 1638.3 1866.1 2162.9 2644.8 3335.9
Less credits from part I tax payable
Small business deduction 430 420 455.6 512.5 612.1 763
Federal tax abatement 608 412.4 470.2 544.6 665.6 840.7
General tax reduction 616, 438, 637, 638, 639 16.7 51.6 94.6 163.2 216.4
Investment tax credits 652, Other carrybacks 7.8 12.8 11.6 12.8 13.3
Other credits 620, 628, 632, 636, 640, 644, 648 8.2 6.9 10.2 7.4 8.4
Subtotal 865.2 996.9 1173.5 1461 1841.9
Part I tax payable 700 773.1 869.1 989.4 1183.7 1494
Part I.3 tax payable 704 33.5 36.7 35.7 20.7 19.4
Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 28.2 32 35.6 44.3 156.6
Total federal tax 700, PartI.3 tax payable, OFTP 834.8 937.8 1060.7 1248.8 1670
All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 98.7 108.9 117 127.5 211.5
Net federal taxes Total federal tax minus AOCR 736.1 828.9 943.7 1121.3 1458.5

* 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