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Interim Table 3: All returns by major source of income, all Canada
| Item | Item code | Employment | Employment $ | Farming | Farming $ | Fishing | Fishing $ |
|---|---|---|---|---|---|---|---|
| Number of taxable returns | 1 | 11439790 | 0 | 124710 | 0 | 18130 | 0 |
| Number of non-taxable returns | 2 | 4373680 | 0 | 69810 | 0 | 2460 | 0 |
| Total number of returns | 3 | 15813470 | 0 | 194520 | 0 | 20590 | 0 |
| Employment income | 4 | 14330130 | 554014307 | 58840 | 1158589 | 3870 | 27758 |
| Commissions (from employment) | 5 | 359330 | 10402188 | 470 | 11796 | 20 | 135 |
| Other employment income | 6 | 1521470 | 9081065 | 8050 | 27850 | 500 | 1690 |
| Old Age Security pension | 7 | 193840 | 734571 | 41150 | 226251 | 1100 | 5778 |
| CPP or QPP benefits | 8 | 567780 | 2874666 | 53740 | 283083 | 2520 | 10690 |
| Other pensions or superannuation | 9 | 247390 | 3488837 | 15110 | 166319 | 230 | 2231 |
| Universal Child Care Benefit | 10 | 1109350 | 847448 | 10110 | 9382 | 800 | 590 |
| Employment Insurance & other benefits | 11 | 2100430 | 11722975 | 5300 | 27342 | 17880 | 196591 |
| Taxable amount of dividends | 12 | 1700430 | 5468248 | 63080 | 178214 | 2180 | 7318 |
| Interest & other investment income | 13 | 3529520 | 3932649 | 101620 | 288387 | 5600 | 7208 |
| Net rental income | 14 | 568310 | -18504 | 12380 | 43808 | 500 | 268 |
| Taxable capital gains | 15 | 1143950 | 3723605 | 48740 | 394912 | 1280 | 5111 |
| RRSP income | 16 | 1171920 | 4571872 | 9850 | 88417 | 1350 | 9116 |
| Net business income | 17 | 467040 | 420872 | 13440 | 105120 | 610 | 876 |
| Net professional income | 18 | 72860 | 376681 | 560 | 11340 | 20 | 374 |
| Net commission income | 19 | 38870 | 63321 | 670 | 7584 | 20 | 125 |
| Net farming income | 20 | 93010 | -339860 | 187290 | 1672785 | 200 | -698 |
| Net fishing income | 21 | 8460 | 26605 | 270 | 251 | 20140 | 337768 |
| Tax exempt income | 22 | 1371510 | 9254521 | 19660 | 84716 | 950 | 5718 |
| Other income | 23 | 2370680 | 10630189 | 78380 | 375070 | 2390 | 5005 |
| Total income assessed | 24 | 15616000 | 631276254 | 193240 | 5161216 | 20570 | 623652 |
| RPP deduction | 25 | 3966430 | 10807459 | 10290 | 19792 | 150 | 146 |
| RRSP deduction | 26 | 5291790 | 24987652 | 37070 | 232652 | 3990 | 21467 |
| Annual union, professional, or like dues | 27 | 4835570 | 2884037 | 12690 | 5332 | 6820 | 1290 |
| Child care expenses | 28 | 998980 | 2990645 | 5070 | 8160 | 550 | 1150 |
| Carrying charges & interest expenses | 29 | 1193650 | 1633709 | 16780 | 30533 | 910 | 1556 |
| Ded. for CPP/QPP contrib. on self-employ. & other earnings | 30 | 180980 | 38821 | 76650 | 55395 | 14500 | 10730 |
| Other employment expenses | 31 | 733590 | 3506251 | 1510 | 4553 | 230 | 509 |
| Other deductions (from Total income) | 32 | 799820 | 3099349 | 10720 | 36935 | 2530 | 3466 |
| Total deductions before adjustments | 33 | 9563460 | 49947925 | 110900 | 393355 | 17400 | 40315 |
| Social benefits repayment | 34 | 169230 | 259716 | 4040 | 12302 | 2100 | 5409 |
| Net income after adjustments | 35 | 15594210 | 581163841 | 179780 | 4937974 | 20280 | 580582 |
| Capital gains deduction | 36 | 12630 | 278237 | 11500 | 386955 | 130 | 6649 |
| Losses of other years | 37 | 225310 | 534378 | 12590 | 72735 | 320 | 1115 |
| Additional deductions (from Net Income) | 38 | 1641270 | 13482787 | 23140 | 95508 | 1830 | 8436 |
| Total deductions from net income | 39 | 1863260 | 14295805 | 43600 | 555209 | 2250 | 16200 |
| Taxable income assessed | 40 | 15083610 | 566886093 | 178210 | 4396698 | 20230 | 564566 |
| Basic personal amount | 41 | 15798520 | 138967090 | 194320 | 1717101 | 20580 | 181756 |
| Age amount | 42 | 166030 | 653182 | 37800 | 168864 | 980 | 4064 |
| Spouse/common-law partner & elig. Depend. amts, & adopt. exp. | 43 | 2147980 | 13628352 | 25770 | 135867 | 3090 | 17618 |
| CPP or QPP contributions | 44 | 13152880 | 16660723 | 102120 | 94202 | 15300 | 11915 |
| Employment Insurance premiums | 45 | 12762110 | 6181718 | 35440 | 13593 | 19100 | 8053 |
| Canada Employment Amount | 46 | 14060700 | 3504014 | 56540 | 13745 | 3880 | 917 |
| Public transit passes amount | 47 | 818280 | 335386 | 140 | 41 | 40 | 8 |
| Pension income amount | 48 | 267340 | 492985 | 23610 | 41349 | 370 | 641 |
| Caregiver amount | 49 | 115510 | 477579 | 1060 | 3956 | 430 | 1705 |
| Disability amount | 50 | 181520 | 1439588 | 3060 | 22008 | 290 | 2202 |
| Tuition, education and textbook amounts | 51 | 1996180 | 8033001 | 8230 | 32173 | 2390 | 6366 |
| Interest paid on your student loan | 52 | 621350 | 431414 | 560 | 315 | 180 | 111 |
| Amounts transferred from your spouse or common-law partner | 53 | 193470 | 739211 | 9960 | 41543 | 420 | 1685 |
| Allowable amount of medical expenses | 54 | 1613940 | 2543449 | 44790 | 87903 | 4460 | 8379 |
| Total tax credits on Personal Amounts | 55 | 15802390 | 29598807 | 194320 | 361853 | 20580 | 37427 |
| Allow. charitable don., govt. gifts, cultural & ecological gifts | 56 | 3640970 | 4600762 | 59430 | 107224 | 5940 | 4413 |
| Donations and gifts | 57 | 3591680 | 1265718 | 58980 | 29722 | 5710 | 1161 |
| Total non-refundable tax credits | 58 | 15802510 | 30864525 | 194340 | 391575 | 20580 | 38588 |
| Basic federal tax | 59 | 11349850 | 76641343 | 105770 | 425923 | 16790 | 56863 |
| Federal dividend tax credit | 60 | 1643580 | 832981 | 50780 | 24490 | 2050 | 1063 |
| CPP contribution payable on self-employ. and other earnings | 61 | 139000 | 63943 | 60350 | 88736 | 13790 | 20373 |
| Net federal tax | 62 | 11332220 | 76110658 | 104220 | 420198 | 16450 | 54205 |
| Net provincial/territorial tax | 63 | 8032150 | 31631640 | 81430 | 204794 | 15510 | 36910 |
| Total tax payable | 64 | 11439790 | 108069223 | 124710 | 726031 | 18130 | 116897 |
| Item | Item code | Professional income | Professional income $ | Sales (self-employed) | Sales (self-employed) $ | Proprietorships/Partnerships | Proprietorships/Partnerships $ |
|---|---|---|---|---|---|---|---|
| Number of taxable returns | 1 | 161390 | 0 | 58570 | 0 | 796610 | 0 |
| Number of non-taxable returns | 2 | 19950 | 0 | 13440 | 0 | 238630 | 0 |
| Total number of returns | 3 | 181330 | 0 | 72010 | 0 | 1035240 | 0 |
| Employment income | 4 | 40370 | 826373 | 12820 | 120775 | 234920 | 3637835 |
| Commissions (from employment) | 5 | 340 | 4398 | 760 | 8646 | 6230 | 141758 |
| Other employment income | 6 | 16220 | 56511 | 3740 | 9213 | 43810 | 162475 |
| Old Age Security pension | 7 | 12670 | 60161 | 4780 | 23211 | 53570 | 260733 |
| CPP or QPP benefits | 8 | 17220 | 122014 | 8030 | 49063 | 99030 | 518941 |
| Other pensions or superannuation | 9 | 7430 | 189072 | 2460 | 39467 | 33460 | 573693 |
| Universal Child Care Benefit | 10 | 10400 | 8351 | 4120 | 3148 | 80860 | 63844 |
| Employment Insurance & other benefits | 11 | 3400 | 20931 | 1250 | 5351 | 29560 | 148913 |
| Taxable amount of dividends | 12 | 52870 | 323522 | 15080 | 49024 | 140500 | 587894 |
| Interest & other investment income | 13 | 83920 | 246892 | 25280 | 38765 | 297520 | 493994 |
| Net rental income | 14 | 16410 | 31687 | 7510 | 1535 | 80160 | 119191 |
| Taxable capital gains | 15 | 41280 | 289735 | 12100 | 53920 | 114830 | 680881 |
| RRSP income | 16 | 12960 | 124032 | 7980 | 58253 | 91620 | 507306 |
| Net business income | 17 | 5940 | -2114 | 2360 | 975 | 1011310 | 18769129 |
| Net professional income | 18 | 179610 | 16186246 | 410 | 1272 | 4340 | 165775 |
| Net commission income | 19 | 770 | 3541 | 70950 | 2688254 | 5320 | 41297 |
| Net farming income | 20 | 1760 | -7715 | 570 | -2140 | 17430 | -63915 |
| Net fishing income | 21 | 10 | 38 | 10 | 43 | 450 | 1871 |
| Tax exempt income | 22 | 2150 | 10699 | 2050 | 11773 | 38310 | 202258 |
| Other income | 23 | 56130 | 312423 | 15330 | 30673 | 170870 | 1157813 |
| Total income assessed | 24 | 181020 | 18806793 | 71820 | 3191219 | 1030710 | 28171683 |
| RPP deduction | 25 | 6580 | 17052 | 970 | 1267 | 27840 | 43207 |
| RRSP deduction | 26 | 106840 | 1364259 | 28680 | 267203 | 273620 | 1717361 |
| Annual union, professional, or like dues | 27 | 24500 | 26712 | 5110 | 2567 | 69880 | 28165 |
| Child care expenses | 28 | 17930 | 71003 | 5360 | 15409 | 81070 | 199410 |
| Carrying charges & interest expenses | 29 | 33210 | 132362 | 9640 | 25438 | 79500 | 188658 |
| Ded. for CPP/QPP contrib. on self-employ. & other earnings | 30 | 150350 | 199877 | 56920 | 62547 | 757310 | 591744 |
| Other employment expenses | 31 | 2030 | 7384 | 1940 | 10256 | 12990 | 56217 |
| Other deductions (from Total income) | 32 | 14770 | 210145 | 3690 | 28101 | 43320 | 275080 |
| Total deductions before adjustments | 33 | 167230 | 2028816 | 62230 | 412793 | 849630 | 3099876 |
| Social benefits repayment | 34 | 6430 | 28476 | 1130 | 3911 | 8150 | 26073 |
| Net income after adjustments | 35 | 178460 | 16772625 | 69620 | 2788214 | 990770 | 25859074 |
| Capital gains deduction | 36 | 460 | 19050 | 110 | 2121 | 1900 | 46076 |
| Losses of other years | 37 | 13420 | 55236 | 4290 | 14656 | 35850 | 156342 |
| Additional deductions (from Net Income) | 38 | 3480 | 25011 | 2350 | 13217 | 48110 | 265831 |
| Total deductions from net income | 39 | 17090 | 99311 | 6640 | 30012 | 83780 | 468287 |
| Taxable income assessed | 40 | 178190 | 16674240 | 69490 | 2758788 | 987680 | 25406012 |
| Basic personal amount | 41 | 180460 | 1591890 | 71980 | 634856 | 1033320 | 9115157 |
| Age amount | 42 | 5570 | 20621 | 3750 | 15192 | 47150 | 207367 |
| Spouse/common-law partner & elig. Depend. amts, & adopt. exp. | 43 | 17860 | 107712 | 9210 | 54202 | 150600 | 874543 |
| CPP or QPP contributions | 44 | 158800 | 224099 | 59050 | 67083 | 823000 | 707517 |
| Employment Insurance premiums | 45 | 25020 | 7771 | 7420 | 1529 | 158530 | 41988 |
| Canada Employment Amount | 46 | 51140 | 11979 | 14990 | 3460 | 256110 | 61333 |
| Public transit passes amount | 47 | 4320 | 1642 | 1120 | 437 | 13180 | 5201 |
| Pension income amount | 48 | 9680 | 18527 | 3240 | 5935 | 40740 | 74550 |
| Caregiver amount | 49 | 1340 | 5612 | 770 | 3367 | 7630 | 31328 |
| Disability amount | 50 | 2070 | 16699 | 660 | 5075 | 9600 | 74023 |
| Tuition, education and textbook amounts | 51 | 25180 | 148206 | 7360 | 26879 | 70120 | 278938 |
| Interest paid on your student loan | 52 | 8190 | 8285 | 1190 | 837 | 17120 | 12597 |
| Amounts transferred from your spouse or common-law partner | 53 | 2400 | 8777 | 1180 | 4320 | 17880 | 67253 |
| Allowable amount of medical expenses | 54 | 36530 | 91346 | 14550 | 30381 | 207080 | 346546 |
| Total tax credits on Personal Amounts | 55 | 180470 | 345228 | 71990 | 130183 | 1033350 | 1814573 |
| Allow. charitable don., govt. gifts, cultural & ecological gifts | 56 | 85990 | 278593 | 24150 | 51600 | 216290 | 412750 |
| Donations and gifts | 57 | 85710 | 78706 | 24040 | 14432 | 214000 | 115200 |
| Total non-refundable tax credits | 58 | 180670 | 423934 | 71990 | 144615 | 1033380 | 1929773 |
| Basic federal tax | 59 | 145980 | 3430903 | 49420 | 402376 | 616170 | 2897584 |
| Federal dividend tax credit | 60 | 50630 | 50123 | 13660 | 7411 | 118470 | 85726 |
| CPP contribution payable on self-employ. and other earnings | 61 | 100370 | 264360 | 41330 | 92421 | 586180 | 948471 |
| Net federal tax | 62 | 145680 | 3413230 | 49310 | 400403 | 614230 | 2870035 |
| Net provincial/territorial tax | 63 | 96260 | 1357752 | 33200 | 166860 | 405520 | 1187590 |
| Total tax payable | 64 | 161390 | 5063834 | 58570 | 663595 | 796610 | 5032220 |
| Item | Item code | Investment | Investment $ | Pension | Pension $ | Grand total | Grand total $ |
|---|---|---|---|---|---|---|---|
| Number of taxable returns | 1 | 679030 | 0 | 2443730 | 0 | 15721950 | 0 |
| Number of non-taxable returns | 2 | 488250 | 0 | 2142570 | 0 | 7348780 | 0 |
| Total number of returns | 3 | 1167280 | 0 | 4586300 | 0 | 23070730 | 0 |
| Employment income | 4 | 281650 | 7950342 | 365550 | 2622089 | 15328140 | 570358068 |
| Commissions (from employment) | 5 | 3960 | 146407 | 2680 | 14600 | 373780 | 10729927 |
| Other employment income | 6 | 59110 | 351670 | 387940 | 408395 | 2040850 | 10098870 |
| Old Age Security pension | 7 | 311020 | 1545093 | 3594360 | 19429345 | 4212480 | 22285143 |
| CPP or QPP benefits | 8 | 372620 | 2007857 | 4079290 | 25326880 | 5200240 | 31193196 |
| Other pensions or superannuation | 9 | 138480 | 2097842 | 2496930 | 47556212 | 2941490 | 54113673 |
| Universal Child Care Benefit | 10 | 54830 | 45326 | 5870 | 4320 | 1276330 | 982409 |
| Employment Insurance & other benefits | 11 | 23750 | 129662 | 35610 | 147719 | 2217170 | 12399483 |
| Taxable amount of dividends | 12 | 610010 | 21135150 | 906020 | 1641681 | 3490160 | 29391052 |
| Interest & other investment income | 13 | 894870 | 7215578 | 2287240 | 4838278 | 7225580 | 17061751 |
| Net rental income | 14 | 326340 | 2806122 | 158540 | 211760 | 1170140 | 3195866 |
| Taxable capital gains | 15 | 458400 | 13489105 | 619860 | 1412272 | 2440430 | 20049541 |
| RRSP income | 16 | 91960 | 1026108 | 364780 | 2720001 | 1752420 | 9105104 |
| Net business income | 17 | 76000 | 468717 | 99210 | 130095 | 1675890 | 19893667 |
| Net professional income | 18 | 13210 | 335098 | 18180 | 92594 | 289180 | 17169381 |
| Net commission income | 19 | 6880 | 63464 | 8440 | 17548 | 131920 | 2885134 |
| Net farming income | 20 | 24650 | -36471 | 43110 | -96213 | 368010 | 1125767 |
| Net fishing income | 21 | 600 | 5516 | 950 | 516 | 30890 | 372606 |
| Tax exempt income | 22 | 93810 | 732613 | 1833460 | 8981209 | 3361910 | 19283507 |
| Other income | 23 | 454680 | 4504040 | 1012750 | 2127852 | 4161200 | 19143065 |
| Total income assessed | 24 | 1166790 | 66019239 | 4586290 | 117587153 | 22866430 | 870837210 |
| RPP deduction | 25 | 33050 | 65123 | 64700 | 70051 | 4110020 | 11024098 |
| RRSP deduction | 26 | 184560 | 1621599 | 178160 | 914139 | 6104710 | 31126331 |
| Annual union, professional, or like dues | 27 | 73230 | 27893 | 221110 | 34036 | 5248900 | 3010032 |
| Child care expenses | 28 | 21630 | 56795 | 3220 | 3803 | 1133810 | 3346373 |
| Carrying charges & interest expenses | 29 | 327090 | 1503058 | 801150 | 549688 | 2461910 | 4065001 |
| Ded. for CPP/QPP contrib. on self-employ. & other earnings | 30 | 45430 | 23294 | 15320 | 5438 | 1297460 | 987847 |
| Other employment expenses | 31 | 9460 | 47228 | 12610 | 32691 | 774350 | 3665089 |
| Other deductions (from Total income) | 32 | 108320 | 946700 | 156900 | 895243 | 1140070 | 5495020 |
| Total deductions before adjustments | 33 | 536860 | 4291691 | 1167490 | 2505089 | 12475200 | 62719860 |
| Social benefits repayment | 34 | 91330 | 352247 | 155070 | 389685 | 437480 | 1077820 |
| Net income after adjustments | 35 | 1151750 | 61535491 | 4583250 | 114800427 | 22768100 | 808438228 |
| Capital gains deduction | 36 | 26000 | 2064326 | 4500 | 23419 | 57220 | 2826834 |
| Losses of other years | 37 | 95890 | 718187 | 137370 | 240623 | 525040 | 1793273 |
| Additional deductions (from Net Income) | 38 | 109820 | 927276 | 1943240 | 9619517 | 3773250 | 24437584 |
| Total deductions from net income | 39 | 218940 | 3710373 | 2065390 | 9884233 | 4300940 | 29059430 |
| Taxable income assessed | 40 | 1148510 | 57844606 | 4565500 | 104969166 | 22231430 | 779500169 |
| Basic personal amount | 41 | 1156840 | 10187727 | 4586240 | 40507732 | 23042260 | 202903309 |
| Age amount | 42 | 226570 | 903314 | 3466670 | 16140950 | 3954520 | 18113554 |
| Spouse/common-law partner & elig. Depend. amts, & adopt. exp. | 43 | 85270 | 481549 | 351170 | 1467467 | 2790930 | 16767310 |
| CPP or QPP contributions | 44 | 254890 | 215318 | 181290 | 65239 | 14747320 | 18046095 |
| Employment Insurance premiums | 45 | 137300 | 43256 | 202290 | 39455 | 13347200 | 6337362 |
| Canada Employment Amount | 46 | 311600 | 74669 | 689600 | 142500 | 15444560 | 3812618 |
| Public transit passes amount | 47 | 14220 | 4234 | 41050 | 9665 | 892350 | 356614 |
| Pension income amount | 48 | 214770 | 392894 | 2812350 | 5296690 | 3372100 | 6323570 |
| Caregiver amount | 49 | 6470 | 24974 | 20700 | 73810 | 153900 | 622331 |
| Disability amount | 50 | 37550 | 257500 | 303620 | 2043265 | 538370 | 3860360 |
| Tuition, education and textbook amounts | 51 | 64850 | 359276 | 47510 | 142576 | 2221810 | 9027416 |
| Interest paid on your student loan | 52 | 3350 | 2426 | 1140 | 934 | 653080 | 456918 |
| Amounts transferred from your spouse or common-law partner | 53 | 30840 | 124565 | 544020 | 2309485 | 800170 | 3296838 |
| Allowable amount of medical expenses | 54 | 223080 | 853563 | 1188960 | 3110163 | 3333380 | 7071729 |
| Total tax credits on Personal Amounts | 55 | 1156920 | 2123735 | 4586250 | 10881028 | 23046280 | 45292833 |
| Allow. charitable don., govt. gifts, cultural & ecological gifts | 56 | 287440 | 1358494 | 1373650 | 1553684 | 5693850 | 8367519 |
| Donations and gifts | 57 | 284910 | 387860 | 1365140 | 419791 | 5630160 | 2312591 |
| Total non-refundable tax credits | 58 | 1156990 | 2511595 | 4586250 | 11300819 | 23046710 | 47605424 |
| Basic federal tax | 59 | 639770 | 7960963 | 2335410 | 8073775 | 15259160 | 99889729 |
| Federal dividend tax credit | 60 | 509340 | 3006299 | 745450 | 275678 | 3133950 | 4283770 |
| CPP contribution payable on self-employ. and other earnings | 61 | 35230 | 36308 | 7640 | 5788 | 983890 | 1520400 |
| Net federal tax | 62 | 634630 | 7819163 | 2330380 | 8017110 | 15227120 | 99105001 |
| Net provincial/territorial tax | 63 | 481130 | 3372051 | 1706030 | 3486162 | 10851210 | 41443758 |
| Total tax payable | 64 | 679030 | 11579771 | 2443730 | 11898815 | 15721950 | 143150386 |
- Date modified:
- 2008-06-12