Final Basic Table 2A: Taxable returns by total income class, British Columbia
All money figures in thousands of dollars
Item |
Item code |
Grand total # |
Grand total $ |
Loss and nil # |
Loss and nil $ |
1 - 4999 # |
1 - 4999 $ |
Number of taxable returns |
1 |
2218570 |
|
170 |
|
5520 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
2218570 |
|
170 |
|
5520 |
|
Employment income |
4 |
1622800 |
80576165 |
30 |
700 |
1600 |
3605 |
Commissions (from employment) |
5 |
56370 |
1793142 |
|
|
20 |
26 |
Other employment income |
6 |
305920 |
1355194 |
|
|
170 |
282 |
Old Age Security pension |
7 |
329050 |
1975626 |
|
|
80 |
48 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
484090 |
3573753 |
10 |
66 |
170 |
204 |
Other pensions or superannuation |
9 |
384870 |
8474538 |
|
|
60 |
78 |
Elected split-pension amount |
10 |
116050 |
1297082 |
|
|
|
|
Universal Child Care Benefit (UCCB) |
11 |
101900 |
145019 |
10 |
15 |
250 |
229 |
Employment Insurance and other benefits |
12 |
268560 |
1808432 |
|
|
170 |
347 |
Taxable amount of dividends |
13 |
464680 |
7934489 |
20 |
85 |
200 |
91 |
Interest and other investment income |
14 |
744370 |
2090056 |
50 |
141 |
730 |
326 |
Net partnership income |
15 |
28870 |
35972 |
10 |
-2895 |
10 |
3 |
Registered disability savings plan (RDSP) income |
16 |
20 |
56 |
|
|
|
|
Net rental income |
17 |
187220 |
675224 |
150 |
-3627 |
350 |
-1950 |
Taxable capital gains |
18 |
229890 |
2998023 |
20 |
1401 |
110 |
87 |
Support payments received |
19 |
7450 |
120424 |
|
|
10 |
13 |
Registered Retirement Savings Plan (RRSP) income |
20 |
269950 |
1772086 |
10 |
68 |
260 |
196 |
Other income |
21 |
442370 |
2120274 |
20 |
167 |
280 |
181 |
Net business income |
22 |
281330 |
4378383 |
110 |
-53 |
3580 |
14891 |
Net professional income |
23 |
38850 |
1622738 |
10 |
385 |
280 |
1163 |
Net commission income |
24 |
28380 |
650258 |
30 |
227 |
300 |
1250 |
Net farming income |
25 |
20500 |
15211 |
|
|
80 |
110 |
Net fishing income |
26 |
4450 |
83736 |
|
|
40 |
127 |
Workers' compensation benefits |
27 |
64590 |
406267 |
|
|
10 |
9 |
Social assistance payments |
28 |
12370 |
42483 |
|
|
20 |
22 |
Net federal supplements |
29 |
21250 |
42637 |
|
|
30 |
18 |
Total income assessed |
30 |
2218570 |
125987271 |
160 |
-3200 |
5520 |
21371 |
Registered pension plan (RPP) contributions |
31 |
492340 |
1792580 |
|
|
90 |
21 |
RRSP deduction |
32 |
743500 |
4151117 |
|
|
170 |
230 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
30 |
13 |
|
|
|
|
Deduction for elected split-pension amount |
34 |
128060 |
1374807 |
|
|
|
|
Annual union, professional, or like dues |
35 |
592820 |
492313 |
|
|
220 |
38 |
Universal Child Care Benefit repayment |
36 |
540 |
375 |
|
|
|
|
Child care expenses |
37 |
91310 |
379474 |
10 |
36 |
170 |
239 |
Disability supports deductions |
38 |
120 |
960 |
|
|
|
|
Business investment loss |
39 |
1190 |
25786 |
|
|
|
|
Moving expenses |
40 |
15380 |
80014 |
|
|
10 |
16 |
Support payments made |
41 |
8710 |
122538 |
|
|
|
|
Carrying charges and interest expenses |
42 |
455240 |
650913 |
20 |
54 |
130 |
89 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
238170 |
185142 |
140 |
54 |
4170 |
274 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
12020 |
232671 |
|
|
|
|
Other employment expenses |
46 |
109890 |
558698 |
|
|
30 |
76 |
Clergy residence deduction |
47 |
3370 |
47621 |
|
|
|
|
Other deductions |
48 |
86130 |
195059 |
|
|
80 |
76 |
Total deductions before adjustments |
49 |
1629170 |
10290082 |
150 |
397 |
4380 |
1075 |
Social benefits repayment |
50 |
68350 |
177509 |
|
|
|
|
Net income after adjustments |
51 |
2218030 |
115528973 |
|
|
5440 |
20450 |
Canadian Forces personnel and police deduction |
52 |
480 |
10728 |
|
|
|
|
Employee home relocation loan deduction |
53 |
270 |
55 |
|
|
|
|
Security options deductions |
54 |
7770 |
419851 |
|
|
|
|
Other payments deductions |
55 |
96880 |
490842 |
|
|
60 |
48 |
Limited partnership losses of other years |
56 |
330 |
2228 |
|
|
|
|
Non-capital losses of other years |
57 |
4720 |
55470 |
|
|
20 |
180 |
Net capital losses of other years |
58 |
78080 |
290888 |
|
|
|
|
Capital gains deduction |
59 |
5050 |
379261 |
|
|
|
|
Northern residents deductions |
60 |
30430 |
91572 |
|
|
20 |
10 |
Additional deductions |
61 |
17640 |
45013 |
|
|
|
|
Farming/fishing losses of prior years |
62 |
1110 |
10310 |
|
|
|
|
Total deductions from net income |
63 |
232200 |
1796221 |
|
|
120 |
263 |
Taxable income assessed |
64 |
2217890 |
113734419 |
|
|
5420 |
20328 |
Basic personal amount |
65 |
2218550 |
22946038 |
170 |
1630 |
5510 |
43866 |
Age amount |
66 |
319230 |
1650020 |
|
|
110 |
313 |
Spouse or common-law partner amount |
67 |
187760 |
1292805 |
10 |
124 |
500 |
3062 |
Amount for eligible dependant |
68 |
62450 |
608342 |
|
|
160 |
1116 |
Amount for children 17 and under |
69 |
357670 |
1266679 |
20 |
55 |
610 |
1543 |
Amount for infirm dependants age 18 or older |
70 |
1160 |
4341 |
|
|
|
|
CPP or QPP contributions through employment |
71 |
1511030 |
2429216 |
20 |
12 |
1130 |
108 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
238170 |
185142 |
140 |
54 |
4170 |
274 |
Employment Insurance premiums |
73 |
1454710 |
843245 |
20 |
4 |
970 |
77 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
660 |
243 |
|
|
20 |
1 |
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
1744230 |
1775511 |
40 |
32 |
1380 |
1087 |
Public transit amount |
79 |
167890 |
126019 |
|
|
150 |
44 |
Children's fitness amount |
80 |
180110 |
99259 |
|
|
130 |
55 |
Home buyers' amount |
81 |
18290 |
83909 |
|
|
|
|
Adoption expenses |
82 |
380 |
2728 |
|
|
|
|
Pension income amount |
83 |
445900 |
876014 |
|
|
40 |
28 |
Caregiver amount |
84 |
29810 |
145563 |
|
|
20 |
110 |
Disability amount |
85 |
36640 |
264938 |
|
|
40 |
205 |
Disability amount transferred from a dependant |
86 |
19560 |
179861 |
|
|
10 |
113 |
Interest paid on student loans |
87 |
74640 |
41010 |
|
|
40 |
19 |
Tuition, education, and textbook amounts |
88 |
161850 |
739946 |
|
|
10 |
12 |
Tuition, education, and textbook amounts transferred from a child |
89 |
72650 |
348230 |
|
|
|
|
Amounts transferred from spouse |
90 |
58120 |
230244 |
10 |
59 |
290 |
913 |
Allowable portion of medical expenses |
91 |
330950 |
902836 |
30 |
56 |
610 |
809 |
Total tax credits on personal amounts |
92 |
2218560 |
5556321 |
170 |
320 |
5520 |
8070 |
Allowable charitable donations and government gifts |
93 |
694800 |
1226155 |
|
|
90 |
29 |
Eligible cultural, ecological gifts |
94 |
610 |
4707 |
|
|
|
|
Total tax credit on donations and gifts |
95 |
692550 |
341743 |
|
|
90 |
7 |
Total federal non-refundable tax credits |
96 |
2218560 |
5898064 |
170 |
320 |
5520 |
8077 |
Federal dividend tax credit |
97 |
460730 |
1184298 |
|
|
60 |
3 |
Overseas employment tax credit |
98 |
720 |
7221 |
|
|
|
|
Minimum tax carryover |
99 |
5130 |
14680 |
|
|
|
|
Basic federal tax |
100 |
2103420 |
13845965 |
20 |
211 |
1270 |
194 |
Federal foreign tax credit |
101 |
158550 |
122023 |
|
|
20 |
2 |
Federal political contribution tax credit |
102 |
20670 |
3304 |
|
|
|
|
Investment tax credit |
103 |
5860 |
15320 |
|
|
|
|
Labour-sponsored funds tax credit |
104 |
2140 |
1310 |
|
|
|
|
Alternative minimum tax payable |
105 |
5780 |
27152 |
20 |
211 |
|
|
Net federal tax |
106 |
2101990 |
13707445 |
20 |
213 |
1290 |
200 |
CPP contributions payable on self-employment and other earnings |
107 |
238170 |
370285 |
140 |
107 |
4170 |
547 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
660 |
243 |
|
|
20 |
1 |
Social benefits repayment |
109 |
68350 |
177509 |
|
|
|
|
Net provincial or territorial tax |
110 |
1902800 |
5690086 |
10 |
66 |
930 |
63 |
Total tax payable |
111 |
2218570 |
19945567 |
170 |
386 |
5520 |
811 |
Final Basic Table 2A: Taxable returns by total Inc. class, British Columbia
Item |
Item code |
5000 - 9999 # |
5000 - 9999 $ |
10000 - 14999 # |
10000 - 14999 $ |
15000 - 19999 # |
15000 - 19999 $ |
Number of taxable returns |
1 |
29180 |
|
92210 |
|
136710 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
29180 |
|
92210 |
|
136710 |
|
Employment income |
4 |
7480 |
31664 |
48840 |
482044 |
93080 |
1301478 |
Commissions (from employment) |
5 |
120 |
184 |
1050 |
2247 |
2470 |
7844 |
Other employment income |
6 |
950 |
2679 |
5880 |
22268 |
9750 |
38562 |
Old Age Security pension |
7 |
150 |
104 |
200 |
278 |
5630 |
33580 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
570 |
1487 |
8020 |
52720 |
17820 |
107361 |
Other pensions or superannuation |
9 |
120 |
340 |
1110 |
7268 |
6340 |
44480 |
Elected split-pension amount |
10 |
50 |
145 |
1810 |
15614 |
8160 |
78929 |
Universal Child Care Benefit (UCCB) |
11 |
3100 |
4310 |
7780 |
11269 |
11140 |
16184 |
Employment Insurance and other benefits |
12 |
530 |
1520 |
13690 |
85909 |
27610 |
194837 |
Taxable amount of dividends |
13 |
1430 |
659 |
5530 |
2974 |
10560 |
8493 |
Interest and other investment income |
14 |
5070 |
3149 |
17600 |
25151 |
29830 |
47003 |
Net partnership income |
15 |
60 |
-80 |
150 |
170 |
300 |
153 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
1480 |
-330 |
5100 |
14286 |
7680 |
21313 |
Taxable capital gains |
18 |
740 |
797 |
3030 |
5522 |
5450 |
12029 |
Support payments received |
19 |
60 |
86 |
300 |
1643 |
450 |
3462 |
Registered Retirement Savings Plan (RRSP) income |
20 |
1570 |
1709 |
7510 |
28118 |
12510 |
52431 |
Other income |
21 |
2160 |
2111 |
9500 |
23232 |
16300 |
41193 |
Net business income |
22 |
22530 |
151497 |
36620 |
348211 |
29270 |
328115 |
Net professional income |
23 |
1610 |
10237 |
2780 |
24158 |
2370 |
25177 |
Net commission income |
24 |
1820 |
10821 |
2800 |
22126 |
2620 |
22976 |
Net farming income |
25 |
560 |
1803 |
920 |
3430 |
1030 |
824 |
Net fishing income |
26 |
170 |
1049 |
380 |
2748 |
510 |
4797 |
Workers' compensation benefits |
27 |
130 |
220 |
740 |
1137 |
2240 |
4198 |
Social assistance payments |
28 |
200 |
461 |
1210 |
2835 |
2960 |
8818 |
Net federal supplements |
29 |
70 |
139 |
310 |
516 |
2300 |
4399 |
Total income assessed |
30 |
29180 |
226761 |
92210 |
1185875 |
136710 |
2408648 |
Registered pension plan (RPP) contributions |
31 |
230 |
101 |
1280 |
538 |
4630 |
2892 |
RRSP deduction |
32 |
1220 |
1972 |
5780 |
7324 |
15260 |
23565 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
|
|
40 |
58 |
580 |
1052 |
Annual union, professional, or like dues |
35 |
1110 |
211 |
6790 |
1488 |
15420 |
4078 |
Universal Child Care Benefit repayment |
36 |
20 |
11 |
30 |
13 |
60 |
33 |
Child care expenses |
37 |
1380 |
2644 |
2550 |
5123 |
4720 |
10064 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
10 |
137 |
10 |
133 |
20 |
219 |
Moving expenses |
40 |
90 |
226 |
320 |
606 |
860 |
1231 |
Support payments made |
41 |
20 |
72 |
60 |
164 |
110 |
322 |
Carrying charges and interest expenses |
42 |
1050 |
741 |
4680 |
1940 |
10040 |
4174 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
26320 |
4552 |
40000 |
13664 |
29480 |
14714 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
|
|
20 |
55 |
40 |
88 |
Other employment expenses |
46 |
180 |
530 |
580 |
1128 |
1600 |
2648 |
Clergy residence deduction |
47 |
|
|
20 |
30 |
30 |
99 |
Other deductions |
48 |
390 |
199 |
2150 |
795 |
4640 |
2100 |
Total deductions before adjustments |
49 |
26760 |
11413 |
51580 |
33061 |
65310 |
67283 |
Social benefits repayment |
50 |
|
|
|
|
|
|
Net income after adjustments |
51 |
29090 |
215812 |
92150 |
1153267 |
136670 |
2341688 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
|
|
10 |
10 |
40 |
20 |
Other payments deductions |
55 |
390 |
821 |
2240 |
4488 |
7400 |
17414 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
90 |
410 |
440 |
1005 |
580 |
1623 |
Net capital losses of other years |
58 |
40 |
28 |
500 |
288 |
1290 |
1015 |
Capital gains deduction |
59 |
|
|
20 |
19 |
40 |
85 |
Northern residents deductions |
60 |
100 |
143 |
310 |
520 |
790 |
1570 |
Additional deductions |
61 |
10 |
21 |
90 |
106 |
260 |
228 |
Farming/fishing losses of prior years |
62 |
10 |
54 |
50 |
86 |
80 |
287 |
Total deductions from net income |
63 |
640 |
1482 |
3630 |
6523 |
10320 |
22254 |
Taxable income assessed |
64 |
29060 |
214488 |
92130 |
1146900 |
136660 |
2319452 |
Basic personal amount |
65 |
29170 |
282179 |
92200 |
940913 |
136710 |
1409680 |
Age amount |
66 |
300 |
1606 |
520 |
2992 |
7080 |
45427 |
Spouse or common-law partner amount |
67 |
3740 |
21817 |
6790 |
39016 |
7350 |
41001 |
Amount for eligible dependant |
68 |
870 |
8084 |
2220 |
21639 |
2160 |
20864 |
Amount for children 17 and under |
69 |
3480 |
11449 |
7430 |
25072 |
11730 |
38898 |
Amount for infirm dependants age 18 or older |
70 |
|
|
20 |
77 |
20 |
87 |
CPP or QPP contributions through employment |
71 |
6710 |
947 |
43420 |
15616 |
86100 |
47687 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
26320 |
4552 |
40000 |
13664 |
29480 |
14714 |
Employment Insurance premiums |
73 |
5220 |
533 |
42110 |
7775 |
84470 |
21144 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
60 |
5 |
90 |
16 |
70 |
16 |
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
7700 |
7188 |
50700 |
51568 |
96140 |
99141 |
Public transit amount |
79 |
890 |
341 |
3870 |
2007 |
9320 |
5733 |
Children's fitness amount |
80 |
830 |
383 |
1890 |
863 |
3570 |
1619 |
Home buyers' amount |
81 |
30 |
125 |
110 |
485 |
300 |
1238 |
Adoption expenses |
82 |
|
|
|
|
|
|
Pension income amount |
83 |
140 |
191 |
2560 |
4850 |
12610 |
24107 |
Caregiver amount |
84 |
150 |
715 |
310 |
1274 |
620 |
2438 |
Disability amount |
85 |
110 |
753 |
180 |
1210 |
380 |
2722 |
Disability amount transferred from a dependant |
86 |
80 |
739 |
180 |
1797 |
210 |
1886 |
Interest paid on student loans |
87 |
120 |
43 |
1310 |
460 |
3780 |
1547 |
Tuition, education, and textbook amounts |
88 |
50 |
92 |
4370 |
4739 |
13170 |
35366 |
Tuition, education, and textbook amounts transferred from a child |
89 |
30 |
82 |
200 |
398 |
930 |
3288 |
Amounts transferred from spouse |
90 |
1710 |
6214 |
1890 |
6019 |
1910 |
5290 |
Allowable portion of medical expenses |
91 |
3470 |
4629 |
11000 |
11878 |
21760 |
27313 |
Total tax credits on personal amounts |
92 |
29180 |
52905 |
92210 |
173158 |
136710 |
277684 |
Allowable charitable donations and government gifts |
93 |
410 |
181 |
5520 |
1820 |
14660 |
6640 |
Eligible cultural, ecological gifts |
94 |
|
|
|
|
20 |
21 |
Total tax credit on donations and gifts |
95 |
410 |
46 |
5440 |
430 |
14520 |
1657 |
Total federal non-refundable tax credits |
96 |
29180 |
52951 |
92210 |
173588 |
136710 |
279341 |
Federal dividend tax credit |
97 |
170 |
8 |
4120 |
301 |
9950 |
1278 |
Overseas employment tax credit |
98 |
|
|
|
|
|
|
Minimum tax carryover |
99 |
|
|
20 |
3 |
50 |
22 |
Basic federal tax |
100 |
3000 |
1057 |
64680 |
14751 |
124470 |
76266 |
Federal foreign tax credit |
101 |
60 |
11 |
1210 |
60 |
3260 |
233 |
Federal political contribution tax credit |
102 |
|
|
60 |
5 |
190 |
19 |
Investment tax credit |
103 |
|
|
|
|
20 |
8 |
Labour-sponsored funds tax credit |
104 |
|
|
|
|
|
|
Alternative minimum tax payable |
105 |
|
|
|
|
|
|
Net federal tax |
106 |
3030 |
1063 |
64720 |
14725 |
124470 |
76036 |
CPP contributions payable on self-employment and other earnings |
107 |
26320 |
9104 |
40000 |
27328 |
29480 |
29428 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
60 |
5 |
90 |
16 |
70 |
16 |
Social benefits repayment |
109 |
|
|
|
|
|
|
Net provincial or territorial tax |
110 |
1700 |
268 |
2200 |
545 |
20970 |
1632 |
Total tax payable |
111 |
29180 |
10440 |
92210 |
42613 |
136710 |
107113 |
Final Basic Table 2A: Taxable returns by total Inc. class, British Columbia
Item |
Item code |
20000 - 24999 # |
20000 - 24999 $ |
25000 - 29999 # |
25000 - 29999 $ |
30000 - 34999 # |
30000 - 34999 $ |
Number of taxable returns |
1 |
178950 |
|
182350 |
|
187680 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
178950 |
|
182350 |
|
187680 |
|
Employment income |
4 |
109260 |
1970275 |
122600 |
2743240 |
127350 |
3448736 |
Commissions (from employment) |
5 |
3070 |
14071 |
3700 |
20937 |
3840 |
27377 |
Other employment income |
6 |
16430 |
66858 |
22490 |
91156 |
26380 |
94821 |
Old Age Security pension |
7 |
38520 |
233747 |
36960 |
224261 |
41690 |
253643 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
52380 |
352286 |
51140 |
376113 |
56290 |
421967 |
Other pensions or superannuation |
9 |
34700 |
237813 |
38510 |
402010 |
45450 |
614605 |
Elected split-pension amount |
10 |
19660 |
162315 |
10610 |
109295 |
13910 |
158250 |
Universal Child Care Benefit (UCCB) |
11 |
11290 |
16181 |
11500 |
16115 |
10380 |
14555 |
Employment Insurance and other benefits |
12 |
32400 |
258976 |
35020 |
276392 |
32780 |
239641 |
Taxable amount of dividends |
13 |
20410 |
21184 |
24230 |
40360 |
29330 |
69610 |
Interest and other investment income |
14 |
53160 |
90944 |
54800 |
99583 |
60290 |
113824 |
Net partnership income |
15 |
610 |
-590 |
810 |
352 |
1100 |
345 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
10070 |
27516 |
10680 |
27133 |
11770 |
28559 |
Taxable capital gains |
18 |
10000 |
19156 |
11590 |
25405 |
13850 |
32046 |
Support payments received |
19 |
630 |
5844 |
820 |
8096 |
750 |
7851 |
Registered Retirement Savings Plan (RRSP) income |
20 |
18010 |
80094 |
19990 |
93442 |
22310 |
111138 |
Other income |
21 |
26890 |
62818 |
30150 |
71643 |
34010 |
81574 |
Net business income |
22 |
25480 |
321289 |
21770 |
298373 |
19340 |
280196 |
Net professional income |
23 |
2360 |
27692 |
2120 |
27825 |
1930 |
28143 |
Net commission income |
24 |
2420 |
25010 |
2170 |
24824 |
1980 |
26245 |
Net farming income |
25 |
1270 |
433 |
1370 |
778 |
1410 |
613 |
Net fishing income |
26 |
570 |
6165 |
520 |
6733 |
370 |
5378 |
Workers' compensation benefits |
27 |
3670 |
9342 |
4970 |
16466 |
5980 |
25624 |
Social assistance payments |
28 |
2250 |
7583 |
1530 |
5413 |
1150 |
4250 |
Net federal supplements |
29 |
8160 |
11965 |
3330 |
7841 |
2500 |
6178 |
Total income assessed |
30 |
178950 |
4028970 |
182350 |
5013788 |
187680 |
6095189 |
Registered pension plan (RPP) contributions |
31 |
9420 |
8095 |
15810 |
17965 |
23100 |
33215 |
RRSP deduction |
32 |
24560 |
45815 |
33640 |
71865 |
42660 |
102875 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
3220 |
7021 |
7760 |
31954 |
11660 |
67600 |
Annual union, professional, or like dues |
35 |
22950 |
7178 |
31450 |
11943 |
37230 |
16896 |
Universal Child Care Benefit repayment |
36 |
70 |
47 |
60 |
45 |
60 |
33 |
Child care expenses |
37 |
6530 |
18679 |
7940 |
25528 |
8870 |
31937 |
Disability supports deductions |
38 |
|
|
|
|
10 |
40 |
Business investment loss |
39 |
30 |
412 |
50 |
435 |
70 |
657 |
Moving expenses |
40 |
1170 |
1938 |
1330 |
2513 |
1390 |
3252 |
Support payments made |
41 |
160 |
420 |
210 |
784 |
260 |
1105 |
Carrying charges and interest expenses |
42 |
22020 |
8341 |
26320 |
12430 |
31790 |
16793 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
23750 |
15406 |
19200 |
15027 |
16130 |
14468 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
100 |
66 |
150 |
177 |
190 |
253 |
Other employment expenses |
46 |
2880 |
5861 |
3870 |
8992 |
5210 |
13337 |
Clergy residence deduction |
47 |
90 |
453 |
130 |
841 |
200 |
1525 |
Other deductions |
48 |
6710 |
3018 |
8090 |
4144 |
8610 |
4752 |
Total deductions before adjustments |
49 |
88020 |
122756 |
104190 |
204674 |
118290 |
308736 |
Social benefits repayment |
50 |
|
|
|
|
|
|
Net income after adjustments |
51 |
178920 |
3906677 |
182330 |
4809256 |
187660 |
5786994 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
60 |
51 |
80 |
102 |
110 |
135 |
Other payments deductions |
55 |
13870 |
28890 |
9670 |
29720 |
9460 |
36093 |
Limited partnership losses of other years |
56 |
|
|
|
|
10 |
24 |
Non-capital losses of other years |
57 |
560 |
2507 |
510 |
2761 |
410 |
2760 |
Net capital losses of other years |
58 |
2830 |
2330 |
3520 |
3884 |
4360 |
5864 |
Capital gains deduction |
59 |
80 |
148 |
110 |
385 |
130 |
611 |
Northern residents deductions |
60 |
1340 |
2928 |
1680 |
3965 |
1830 |
4500 |
Additional deductions |
61 |
1590 |
1953 |
1920 |
3470 |
2150 |
3996 |
Farming/fishing losses of prior years |
62 |
80 |
399 |
110 |
584 |
90 |
494 |
Total deductions from net income |
63 |
19820 |
39223 |
16960 |
44898 |
17800 |
54564 |
Taxable income assessed |
64 |
178910 |
3867581 |
182320 |
4764389 |
187660 |
5732552 |
Basic personal amount |
65 |
178940 |
1851592 |
182350 |
1888559 |
187670 |
1945112 |
Age amount |
66 |
40740 |
262449 |
39440 |
254058 |
44480 |
283279 |
Spouse or common-law partner amount |
67 |
9300 |
54507 |
13050 |
87332 |
13650 |
92453 |
Amount for eligible dependant |
68 |
1900 |
17335 |
5850 |
57492 |
6640 |
65428 |
Amount for children 17 and under |
69 |
15240 |
52738 |
22350 |
77284 |
24520 |
84447 |
Amount for infirm dependants age 18 or older |
70 |
40 |
117 |
50 |
203 |
90 |
346 |
CPP or QPP contributions through employment |
71 |
100870 |
77241 |
113850 |
112342 |
118250 |
145256 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
23750 |
15406 |
19200 |
15027 |
16130 |
14468 |
Employment Insurance premiums |
73 |
99200 |
31771 |
112600 |
44513 |
116360 |
55453 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
70 |
22 |
60 |
18 |
60 |
26 |
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
117600 |
119360 |
135040 |
135783 |
142650 |
142941 |
Public transit amount |
79 |
13120 |
8494 |
15300 |
10579 |
15290 |
11064 |
Children's fitness amount |
80 |
5160 |
2423 |
7600 |
3525 |
9150 |
4275 |
Home buyers' amount |
81 |
610 |
2633 |
1060 |
4743 |
1290 |
5757 |
Adoption expenses |
82 |
|
|
10 |
60 |
20 |
103 |
Pension income amount |
83 |
45560 |
88967 |
44570 |
87460 |
51410 |
101378 |
Caregiver amount |
84 |
1320 |
5899 |
2090 |
10024 |
2550 |
12439 |
Disability amount |
85 |
1930 |
13893 |
4660 |
33710 |
5420 |
39196 |
Disability amount transferred from a dependant |
86 |
330 |
2539 |
700 |
5477 |
1060 |
8634 |
Interest paid on student loans |
87 |
5550 |
2407 |
7080 |
3288 |
7880 |
3869 |
Tuition, education, and textbook amounts |
88 |
17930 |
76543 |
18980 |
98673 |
17580 |
93145 |
Tuition, education, and textbook amounts transferred from a child |
89 |
2010 |
8391 |
2920 |
12721 |
3760 |
16921 |
Amounts transferred from spouse |
90 |
3120 |
9726 |
5260 |
19774 |
6460 |
25845 |
Allowable portion of medical expenses |
91 |
39270 |
59216 |
38810 |
70483 |
39060 |
84205 |
Total tax credits on personal amounts |
92 |
178950 |
414558 |
182350 |
454969 |
187680 |
485406 |
Allowable charitable donations and government gifts |
93 |
31150 |
16424 |
40300 |
27450 |
48660 |
39560 |
Eligible cultural, ecological gifts |
94 |
30 |
12 |
40 |
14 |
50 |
21 |
Total tax credit on donations and gifts |
95 |
30910 |
4152 |
40090 |
7134 |
48450 |
10461 |
Total federal non-refundable tax credits |
96 |
178950 |
418710 |
182350 |
462103 |
187680 |
495868 |
Federal dividend tax credit |
97 |
20160 |
3398 |
24010 |
6319 |
29120 |
10370 |
Overseas employment tax credit |
98 |
|
|
|
|
|
|
Minimum tax carryover |
99 |
70 |
48 |
130 |
110 |
180 |
225 |
Basic federal tax |
100 |
170790 |
162131 |
171950 |
249143 |
180080 |
355809 |
Federal foreign tax credit |
101 |
6520 |
477 |
7840 |
779 |
9340 |
1036 |
Federal political contribution tax credit |
102 |
590 |
61 |
920 |
108 |
1210 |
148 |
Investment tax credit |
103 |
30 |
14 |
60 |
38 |
80 |
69 |
Labour-sponsored funds tax credit |
104 |
20 |
6 |
50 |
27 |
70 |
38 |
Alternative minimum tax payable |
105 |
|
|
|
|
|
|
Net federal tax |
106 |
170760 |
161590 |
171870 |
248213 |
179950 |
354527 |
CPP contributions payable on self-employment and other earnings |
107 |
23750 |
30811 |
19200 |
30054 |
16130 |
28936 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
70 |
22 |
60 |
18 |
60 |
26 |
Social benefits repayment |
109 |
|
|
|
|
|
|
Net provincial or territorial tax |
110 |
132600 |
28306 |
170590 |
80064 |
182310 |
130346 |
Total tax payable |
111 |
178950 |
220730 |
182350 |
358350 |
187680 |
513834 |
Final Basic Table 2A: Taxable returns by total Inc. class, British Columbia
Item |
Item code |
35000 - 39999 # |
35000 - 39999 $ |
40000 - 44999 # |
40000 - 44999 $ |
45000 - 49999 # |
45000 - 49999 $ |
Number of taxable returns |
1 |
182000 |
|
174680 |
|
145170 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
182000 |
|
174680 |
|
145170 |
|
Employment income |
4 |
128320 |
4092010 |
126390 |
4621496 |
111520 |
4601397 |
Commissions (from employment) |
5 |
3950 |
33812 |
3930 |
40207 |
3570 |
44723 |
Other employment income |
6 |
26860 |
87656 |
25790 |
81425 |
21550 |
73720 |
Old Age Security pension |
7 |
37150 |
225936 |
33850 |
206222 |
23540 |
143384 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
51630 |
388301 |
47840 |
358708 |
34620 |
264652 |
Other pensions or superannuation |
9 |
43450 |
729810 |
41200 |
814104 |
30020 |
717938 |
Elected split-pension amount |
10 |
13820 |
166581 |
14730 |
183207 |
5980 |
70670 |
Universal Child Care Benefit (UCCB) |
11 |
9140 |
12801 |
7660 |
10636 |
6100 |
8626 |
Employment Insurance and other benefits |
12 |
28140 |
192155 |
22370 |
143389 |
16980 |
103398 |
Taxable amount of dividends |
13 |
33110 |
123924 |
35860 |
181203 |
30500 |
178641 |
Interest and other investment income |
14 |
60480 |
118819 |
59960 |
124268 |
49080 |
102506 |
Net partnership income |
15 |
1280 |
538 |
1600 |
741 |
1420 |
1071 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
12140 |
30263 |
12560 |
29420 |
11370 |
25431 |
Taxable capital gains |
18 |
15170 |
38292 |
16360 |
45759 |
14110 |
46374 |
Support payments received |
19 |
710 |
7562 |
690 |
7971 |
560 |
7263 |
Registered Retirement Savings Plan (RRSP) income |
20 |
23020 |
120979 |
22960 |
122448 |
20150 |
107837 |
Other income |
21 |
34960 |
90873 |
35310 |
92039 |
29330 |
80490 |
Net business income |
22 |
17250 |
254604 |
15780 |
242761 |
12930 |
207242 |
Net professional income |
23 |
1880 |
28863 |
1780 |
27855 |
1670 |
30296 |
Net commission income |
24 |
1890 |
26987 |
1720 |
28595 |
1390 |
23974 |
Net farming income |
25 |
1400 |
-303 |
1390 |
-1402 |
1280 |
-456 |
Net fishing income |
26 |
290 |
4656 |
260 |
4985 |
190 |
3715 |
Workers' compensation benefits |
27 |
6360 |
31546 |
6320 |
36606 |
5780 |
38673 |
Social assistance payments |
28 |
770 |
3232 |
530 |
2137 |
370 |
1526 |
Net federal supplements |
29 |
1650 |
4136 |
930 |
2188 |
550 |
1444 |
Total income assessed |
30 |
182000 |
6814034 |
174680 |
7406988 |
145170 |
6884538 |
Registered pension plan (RPP) contributions |
31 |
31120 |
55588 |
40620 |
90070 |
40640 |
101202 |
RRSP deduction |
32 |
50040 |
133346 |
55720 |
166069 |
54020 |
186222 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
13350 |
86245 |
13800 |
103152 |
12700 |
118305 |
Annual union, professional, or like dues |
35 |
43840 |
23545 |
50150 |
31837 |
46990 |
33357 |
Universal Child Care Benefit repayment |
36 |
40 |
39 |
40 |
32 |
30 |
21 |
Child care expenses |
37 |
8870 |
34586 |
8340 |
35268 |
7220 |
32508 |
Disability supports deductions |
38 |
|
|
10 |
32 |
10 |
25 |
Business investment loss |
39 |
70 |
740 |
80 |
1087 |
80 |
620 |
Moving expenses |
40 |
1270 |
3516 |
1120 |
3473 |
1030 |
3823 |
Support payments made |
41 |
330 |
1546 |
370 |
1746 |
370 |
1864 |
Carrying charges and interest expenses |
42 |
33880 |
20288 |
35220 |
23852 |
30810 |
24764 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
13750 |
13535 |
12270 |
13125 |
9780 |
11454 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
260 |
456 |
350 |
711 |
370 |
845 |
Other employment expenses |
46 |
6120 |
17939 |
6740 |
21915 |
6810 |
24259 |
Clergy residence deduction |
47 |
270 |
2317 |
290 |
2902 |
310 |
3706 |
Other deductions |
48 |
8250 |
5106 |
7440 |
4714 |
6010 |
4722 |
Total deductions before adjustments |
49 |
125850 |
398813 |
130300 |
499986 |
115820 |
547700 |
Social benefits repayment |
50 |
|
|
|
|
|
|
Net income after adjustments |
51 |
181990 |
6415472 |
174670 |
6907450 |
145170 |
6336845 |
Canadian Forces personnel and police deduction |
52 |
20 |
375 |
30 |
453 |
30 |
424 |
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
120 |
146 |
170 |
371 |
170 |
320 |
Other payments deductions |
55 |
8650 |
38914 |
7700 |
40931 |
6630 |
41643 |
Limited partnership losses of other years |
56 |
10 |
31 |
20 |
31 |
20 |
110 |
Non-capital losses of other years |
57 |
380 |
2620 |
250 |
1998 |
230 |
2105 |
Net capital losses of other years |
58 |
4920 |
6736 |
5470 |
8246 |
4950 |
8880 |
Capital gains deduction |
59 |
190 |
1052 |
190 |
1420 |
180 |
1917 |
Northern residents deductions |
60 |
1920 |
4946 |
1900 |
5024 |
1830 |
4993 |
Additional deductions |
61 |
1990 |
3747 |
1760 |
3176 |
1310 |
2540 |
Farming/fishing losses of prior years |
62 |
70 |
489 |
60 |
307 |
70 |
519 |
Total deductions from net income |
63 |
17570 |
59056 |
16880 |
61956 |
14790 |
63452 |
Taxable income assessed |
64 |
181990 |
6356426 |
174670 |
6845495 |
145170 |
6273436 |
Basic personal amount |
65 |
182000 |
1887206 |
174680 |
1811660 |
145170 |
1505862 |
Age amount |
66 |
39810 |
234969 |
36150 |
192880 |
25440 |
122921 |
Spouse or common-law partner amount |
67 |
12820 |
87059 |
12010 |
81725 |
10910 |
75568 |
Amount for eligible dependant |
68 |
6620 |
64996 |
6260 |
61448 |
5080 |
49706 |
Amount for children 17 and under |
69 |
25030 |
85357 |
24900 |
84719 |
22850 |
78729 |
Amount for infirm dependants age 18 or older |
70 |
90 |
346 |
90 |
332 |
70 |
263 |
CPP or QPP contributions through employment |
71 |
119590 |
176239 |
117720 |
201833 |
104190 |
201207 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
13750 |
13535 |
12270 |
13125 |
9780 |
11454 |
Employment Insurance premiums |
73 |
117170 |
65410 |
116120 |
74011 |
102050 |
69633 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
40 |
17 |
40 |
22 |
30 |
18 |
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
143240 |
143848 |
140000 |
141126 |
121610 |
123404 |
Public transit amount |
79 |
14970 |
11379 |
14700 |
11641 |
12390 |
10001 |
Children's fitness amount |
80 |
10240 |
4828 |
10910 |
5283 |
10730 |
5336 |
Home buyers' amount |
81 |
1590 |
7145 |
1760 |
7960 |
1590 |
7325 |
Adoption expenses |
82 |
20 |
64 |
30 |
223 |
40 |
228 |
Pension income amount |
83 |
49140 |
97076 |
47010 |
92938 |
33350 |
65843 |
Caregiver amount |
84 |
2840 |
14057 |
2850 |
14291 |
2690 |
13382 |
Disability amount |
85 |
4700 |
34048 |
4190 |
30359 |
3010 |
21756 |
Disability amount transferred from a dependant |
86 |
1450 |
12462 |
1670 |
14866 |
1590 |
14469 |
Interest paid on student loans |
87 |
8030 |
4282 |
7460 |
4086 |
6050 |
3498 |
Tuition, education, and textbook amounts |
88 |
15230 |
80568 |
13350 |
67009 |
10650 |
49339 |
Tuition, education, and textbook amounts transferred from a child |
89 |
4140 |
19016 |
4550 |
20904 |
4440 |
20679 |
Amounts transferred from spouse |
90 |
5680 |
23247 |
4680 |
20108 |
3840 |
16845 |
Allowable portion of medical expenses |
91 |
34470 |
82582 |
30640 |
84337 |
21050 |
63037 |
Total tax credits on personal amounts |
92 |
182000 |
472460 |
174680 |
455533 |
145170 |
379576 |
Allowable charitable donations and government gifts |
93 |
52220 |
48404 |
54060 |
54087 |
48590 |
52968 |
Eligible cultural, ecological gifts |
94 |
70 |
26 |
60 |
52 |
50 |
55 |
Total tax credit on donations and gifts |
95 |
52040 |
12946 |
53850 |
14561 |
48410 |
14348 |
Total federal non-refundable tax credits |
96 |
182000 |
485406 |
174680 |
470093 |
145170 |
393924 |
Federal dividend tax credit |
97 |
33090 |
17415 |
35920 |
25227 |
30560 |
25404 |
Overseas employment tax credit |
98 |
10 |
20 |
|
|
20 |
50 |
Minimum tax carryover |
99 |
170 |
316 |
180 |
380 |
200 |
463 |
Basic federal tax |
100 |
176620 |
452082 |
170420 |
539837 |
142550 |
556902 |
Federal foreign tax credit |
101 |
10800 |
1332 |
11680 |
1579 |
10000 |
1714 |
Federal political contribution tax credit |
102 |
1390 |
181 |
1560 |
206 |
1440 |
201 |
Investment tax credit |
103 |
100 |
69 |
130 |
104 |
140 |
117 |
Labour-sponsored funds tax credit |
104 |
70 |
41 |
120 |
61 |
130 |
72 |
Alternative minimum tax payable |
105 |
10 |
30 |
20 |
19 |
20 |
39 |
Net federal tax |
106 |
176520 |
450472 |
170320 |
537905 |
142470 |
554799 |
CPP contributions payable on self-employment and other earnings |
107 |
13750 |
27069 |
12270 |
26249 |
9780 |
22908 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
40 |
17 |
40 |
22 |
30 |
18 |
Social benefits repayment |
109 |
|
|
|
|
|
|
Net provincial or territorial tax |
110 |
178750 |
168082 |
172560 |
209371 |
143630 |
214849 |
Total tax payable |
111 |
182000 |
645639 |
174680 |
773547 |
145170 |
792574 |
Final Basic Table 2A: Taxable returns by total Inc. class, British Columbia
Item |
Item code |
50000 - 54999 # |
50000 - 54999 $ |
55000 - 59999 # |
55000 - 59999 $ |
60000 - 69999 # |
60000 - 69999 $ |
Number of taxable returns |
1 |
125520 |
|
108480 |
|
177610 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
125520 |
|
108480 |
|
177610 |
|
Employment income |
4 |
98210 |
4500055 |
87240 |
4402948 |
145090 |
8264826 |
Commissions (from employment) |
5 |
3320 |
47886 |
2870 |
49361 |
5140 |
104091 |
Other employment income |
6 |
19020 |
61883 |
17140 |
51754 |
28440 |
82937 |
Old Age Security pension |
7 |
18810 |
113936 |
15010 |
91181 |
23980 |
145391 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
27930 |
213896 |
22660 |
173569 |
35100 |
267505 |
Other pensions or superannuation |
9 |
24520 |
652625 |
19940 |
571743 |
31160 |
957052 |
Elected split-pension amount |
10 |
4350 |
53117 |
3560 |
46869 |
6970 |
97952 |
Universal Child Care Benefit (UCCB) |
11 |
4870 |
6814 |
3690 |
5158 |
5270 |
7498 |
Employment Insurance and other benefits |
12 |
13020 |
75463 |
10190 |
55874 |
14190 |
73347 |
Taxable amount of dividends |
13 |
28080 |
222659 |
25240 |
203461 |
45330 |
457490 |
Interest and other investment income |
14 |
42590 |
92123 |
37220 |
85316 |
63200 |
155935 |
Net partnership income |
15 |
1390 |
770 |
1300 |
831 |
2550 |
1710 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
10480 |
24687 |
9460 |
21435 |
16980 |
40978 |
Taxable capital gains |
18 |
13000 |
48831 |
11970 |
49443 |
21360 |
99247 |
Support payments received |
19 |
470 |
7472 |
330 |
5668 |
580 |
12033 |
Registered Retirement Savings Plan (RRSP) income |
20 |
17690 |
98241 |
15230 |
91477 |
24970 |
162526 |
Other income |
21 |
25650 |
78340 |
22630 |
70749 |
38990 |
134030 |
Net business income |
22 |
10920 |
185977 |
9280 |
161566 |
14490 |
263707 |
Net professional income |
23 |
1530 |
28680 |
1450 |
29850 |
2500 |
58971 |
Net commission income |
24 |
1140 |
23452 |
960 |
22745 |
1600 |
43649 |
Net farming income |
25 |
1060 |
-11 |
990 |
310 |
1700 |
644 |
Net fishing income |
26 |
180 |
4789 |
170 |
4772 |
280 |
8571 |
Workers' compensation benefits |
27 |
5060 |
36455 |
4350 |
32262 |
6870 |
57361 |
Social assistance payments |
28 |
310 |
1379 |
230 |
981 |
310 |
1379 |
Net federal supplements |
29 |
330 |
887 |
190 |
571 |
260 |
700 |
Total income assessed |
30 |
125520 |
6580404 |
108480 |
6229895 |
177610 |
11499532 |
Registered pension plan (RPP) contributions |
31 |
39070 |
108356 |
37780 |
120351 |
65860 |
247524 |
RRSP deduction |
32 |
50340 |
192308 |
46580 |
196146 |
81110 |
387715 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
10530 |
117142 |
8780 |
110176 |
13000 |
177316 |
Annual union, professional, or like dues |
35 |
44400 |
34915 |
41570 |
36147 |
71260 |
70542 |
Universal Child Care Benefit repayment |
36 |
20 |
14 |
20 |
19 |
30 |
19 |
Child care expenses |
37 |
5980 |
28086 |
4840 |
23348 |
7360 |
37943 |
Disability supports deductions |
38 |
|
|
|
|
20 |
69 |
Business investment loss |
39 |
70 |
914 |
60 |
518 |
110 |
1302 |
Moving expenses |
40 |
880 |
3628 |
810 |
4343 |
1280 |
7979 |
Support payments made |
41 |
410 |
2621 |
410 |
2532 |
850 |
6062 |
Carrying charges and interest expenses |
42 |
27700 |
25008 |
24970 |
24613 |
42790 |
47126 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
7010 |
9516 |
5310 |
7740 |
7560 |
11525 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
390 |
965 |
390 |
1290 |
850 |
3384 |
Other employment expenses |
46 |
6630 |
25614 |
6680 |
27478 |
12290 |
54675 |
Clergy residence deduction |
47 |
280 |
3699 |
300 |
4527 |
610 |
10308 |
Other deductions |
48 |
4930 |
4292 |
4140 |
4066 |
6260 |
7052 |
Total deductions before adjustments |
49 |
102940 |
557092 |
92090 |
563309 |
153480 |
1070541 |
Social benefits repayment |
50 |
350 |
52 |
3270 |
1959 |
10300 |
8604 |
Net income after adjustments |
51 |
125510 |
6023467 |
108480 |
5664634 |
177610 |
10420454 |
Canadian Forces personnel and police deduction |
52 |
20 |
311 |
50 |
804 |
80 |
1544 |
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
240 |
434 |
250 |
488 |
510 |
1308 |
Other payments deductions |
55 |
5670 |
38721 |
4750 |
33853 |
7400 |
59439 |
Limited partnership losses of other years |
56 |
10 |
36 |
|
|
30 |
89 |
Non-capital losses of other years |
57 |
200 |
1740 |
150 |
1804 |
230 |
2742 |
Net capital losses of other years |
58 |
4420 |
8530 |
4050 |
8582 |
7590 |
17678 |
Capital gains deduction |
59 |
150 |
1549 |
180 |
2078 |
320 |
5594 |
Northern residents deductions |
60 |
1730 |
5042 |
1670 |
4942 |
3100 |
9501 |
Additional deductions |
61 |
1030 |
2189 |
820 |
1780 |
1340 |
2938 |
Farming/fishing losses of prior years |
62 |
50 |
299 |
40 |
407 |
80 |
775 |
Total deductions from net income |
63 |
12990 |
58851 |
11510 |
54758 |
19850 |
101608 |
Taxable income assessed |
64 |
125510 |
5964617 |
108480 |
5609876 |
177610 |
10318859 |
Basic personal amount |
65 |
125520 |
1302098 |
108480 |
1125412 |
177610 |
1842856 |
Age amount |
66 |
20370 |
86392 |
16240 |
58957 |
25980 |
66737 |
Spouse or common-law partner amount |
67 |
9890 |
68494 |
9440 |
65912 |
17030 |
119971 |
Amount for eligible dependant |
68 |
4280 |
41762 |
3410 |
33149 |
5240 |
51027 |
Amount for children 17 and under |
69 |
21140 |
73415 |
19630 |
68983 |
34930 |
124556 |
Amount for infirm dependants age 18 or older |
70 |
70 |
259 |
60 |
223 |
120 |
431 |
CPP or QPP contributions through employment |
71 |
91720 |
185330 |
81760 |
167972 |
135990 |
282054 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
7010 |
9516 |
5310 |
7740 |
7560 |
11525 |
Employment Insurance premiums |
73 |
90010 |
62855 |
80450 |
56976 |
132330 |
94658 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
30 |
17 |
20 |
12 |
30 |
21 |
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
106230 |
108115 |
93640 |
95567 |
154240 |
158015 |
Public transit amount |
79 |
10170 |
8157 |
9100 |
7439 |
14290 |
11567 |
Children's fitness amount |
80 |
10630 |
5293 |
10270 |
5298 |
19270 |
10294 |
Home buyers' amount |
81 |
1590 |
7324 |
1430 |
6631 |
2280 |
10527 |
Adoption expenses |
82 |
20 |
121 |
20 |
160 |
40 |
278 |
Pension income amount |
83 |
27010 |
53294 |
21890 |
43202 |
34300 |
67547 |
Caregiver amount |
84 |
2020 |
9917 |
1820 |
8981 |
2940 |
14541 |
Disability amount |
85 |
2320 |
16805 |
1830 |
13251 |
2590 |
18769 |
Disability amount transferred from a dependant |
86 |
1390 |
12948 |
1270 |
11985 |
2320 |
22037 |
Interest paid on student loans |
87 |
5330 |
3246 |
4560 |
2909 |
7030 |
4788 |
Tuition, education, and textbook amounts |
88 |
8840 |
41675 |
7460 |
38633 |
11350 |
51297 |
Tuition, education, and textbook amounts transferred from a child |
89 |
4210 |
19499 |
3880 |
18247 |
7380 |
34944 |
Amounts transferred from spouse |
90 |
3090 |
13448 |
2760 |
12071 |
4510 |
19343 |
Allowable portion of medical expenses |
91 |
16020 |
52345 |
12610 |
43531 |
18060 |
68825 |
Total tax credits on personal amounts |
92 |
125520 |
327349 |
108480 |
283986 |
177610 |
462991 |
Allowable charitable donations and government gifts |
93 |
44270 |
52093 |
40610 |
49690 |
70210 |
97738 |
Eligible cultural, ecological gifts |
94 |
30 |
45 |
30 |
34 |
50 |
73 |
Total tax credit on donations and gifts |
95 |
44120 |
14172 |
40500 |
13543 |
70030 |
26829 |
Total federal non-refundable tax credits |
96 |
125520 |
341521 |
108480 |
297529 |
177610 |
489820 |
Federal dividend tax credit |
97 |
28160 |
31488 |
25350 |
29442 |
45470 |
66280 |
Overseas employment tax credit |
98 |
20 |
64 |
20 |
93 |
30 |
132 |
Minimum tax carryover |
99 |
200 |
466 |
190 |
477 |
450 |
1134 |
Basic federal tax |
100 |
123330 |
585054 |
107390 |
599140 |
176320 |
1206907 |
Federal foreign tax credit |
101 |
9240 |
1961 |
8560 |
1892 |
15250 |
4176 |
Federal political contribution tax credit |
102 |
1320 |
183 |
1230 |
178 |
2190 |
337 |
Investment tax credit |
103 |
170 |
186 |
150 |
131 |
330 |
361 |
Labour-sponsored funds tax credit |
104 |
120 |
74 |
130 |
72 |
250 |
157 |
Alternative minimum tax payable |
105 |
20 |
17 |
30 |
49 |
100 |
134 |
Net federal tax |
106 |
123220 |
582663 |
107320 |
596894 |
176190 |
1201889 |
CPP contributions payable on self-employment and other earnings |
107 |
7010 |
19032 |
5310 |
15480 |
7560 |
23049 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
30 |
17 |
20 |
12 |
30 |
21 |
Social benefits repayment |
109 |
350 |
52 |
3270 |
1959 |
10300 |
8604 |
Net provincial or territorial tax |
110 |
124290 |
223204 |
107540 |
225791 |
176050 |
448325 |
Total tax payable |
111 |
125520 |
824968 |
108480 |
840136 |
177610 |
1681888 |
Final Basic Table 2A: Taxable returns by total Inc. class, British Columbia
Item |
Item code |
70000 - 79999 # |
70000 - 79999 $ |
80000 - 89999 # |
80000 - 89999 $ |
90000 - 99999 # |
90000 - 99999 $ |
Number of taxable returns |
1 |
132490 |
|
98620 |
|
63240 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
132490 |
|
98620 |
|
63240 |
|
Employment income |
4 |
112490 |
7459606 |
85620 |
6420384 |
54870 |
4531856 |
Commissions (from employment) |
5 |
3720 |
95032 |
2870 |
90660 |
2200 |
82378 |
Other employment income |
6 |
20870 |
62192 |
15500 |
48475 |
10590 |
36438 |
Old Age Security pension |
7 |
14320 |
86042 |
9090 |
54247 |
5800 |
33960 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
21700 |
164320 |
14030 |
105422 |
8920 |
66780 |
Other pensions or superannuation |
9 |
19230 |
645946 |
12470 |
442675 |
7990 |
300877 |
Elected split-pension amount |
10 |
4090 |
56898 |
3000 |
40310 |
1380 |
14152 |
Universal Child Care Benefit (UCCB) |
11 |
3330 |
4869 |
2220 |
3295 |
1120 |
1699 |
Employment Insurance and other benefits |
12 |
8840 |
44251 |
5110 |
25281 |
2900 |
13948 |
Taxable amount of dividends |
13 |
35540 |
424340 |
28320 |
384957 |
19990 |
320192 |
Interest and other investment income |
14 |
47930 |
119813 |
37030 |
100093 |
24880 |
74291 |
Net partnership income |
15 |
2150 |
1523 |
1790 |
1627 |
1500 |
1648 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
14080 |
37402 |
11410 |
32596 |
8100 |
24598 |
Taxable capital gains |
18 |
17280 |
100761 |
13930 |
93562 |
10240 |
85421 |
Support payments received |
19 |
320 |
7872 |
220 |
5998 |
140 |
4327 |
Registered Retirement Savings Plan (RRSP) income |
20 |
18450 |
121262 |
13440 |
98167 |
8690 |
69845 |
Other income |
21 |
30090 |
120701 |
23510 |
105494 |
16060 |
85551 |
Net business income |
22 |
10810 |
208862 |
7980 |
168864 |
5420 |
133383 |
Net professional income |
23 |
2090 |
55105 |
1830 |
54637 |
1450 |
53156 |
Net commission income |
24 |
1230 |
41697 |
940 |
38391 |
680 |
32611 |
Net farming income |
25 |
1370 |
-16 |
970 |
198 |
700 |
874 |
Net fishing income |
26 |
160 |
5643 |
130 |
5032 |
60 |
3246 |
Workers' compensation benefits |
27 |
4440 |
38064 |
2850 |
25246 |
1600 |
14866 |
Social assistance payments |
28 |
180 |
807 |
120 |
512 |
80 |
364 |
Net federal supplements |
29 |
160 |
386 |
90 |
219 |
80 |
243 |
Total income assessed |
30 |
132490 |
9903379 |
98620 |
8346340 |
63240 |
5986704 |
Registered pension plan (RPP) contributions |
31 |
55880 |
258967 |
45060 |
247540 |
25800 |
140628 |
RRSP deduction |
32 |
67310 |
370265 |
54200 |
343822 |
36910 |
284665 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
8860 |
123224 |
6000 |
89900 |
4110 |
69319 |
Annual union, professional, or like dues |
35 |
58360 |
68143 |
44790 |
58747 |
24370 |
30449 |
Universal Child Care Benefit repayment |
36 |
20 |
14 |
20 |
18 |
|
|
Child care expenses |
37 |
5190 |
27169 |
3610 |
19607 |
2060 |
11339 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
110 |
1421 |
90 |
1641 |
60 |
868 |
Moving expenses |
40 |
940 |
7200 |
720 |
6208 |
590 |
6066 |
Support payments made |
41 |
750 |
5859 |
700 |
6194 |
560 |
6156 |
Carrying charges and interest expenses |
42 |
34410 |
44055 |
27300 |
39368 |
18890 |
32033 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
5150 |
8219 |
3630 |
6062 |
2650 |
4498 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
740 |
4264 |
730 |
4388 |
620 |
5042 |
Other employment expenses |
46 |
10210 |
47643 |
8210 |
41581 |
6330 |
35890 |
Clergy residence deduction |
47 |
380 |
7113 |
210 |
4024 |
100 |
2081 |
Other deductions |
48 |
4380 |
7220 |
3210 |
6521 |
2030 |
6339 |
Total deductions before adjustments |
49 |
118970 |
980860 |
90280 |
875635 |
58100 |
635411 |
Social benefits repayment |
50 |
13520 |
14689 |
9880 |
18088 |
6590 |
16693 |
Net income after adjustments |
51 |
132480 |
8908099 |
98620 |
7452948 |
63240 |
5334846 |
Canadian Forces personnel and police deduction |
52 |
60 |
1441 |
70 |
1856 |
30 |
1013 |
Employee home relocation loan deduction |
53 |
30 |
6 |
20 |
4 |
30 |
4 |
Security options deductions |
54 |
540 |
1305 |
490 |
1802 |
410 |
1714 |
Other payments deductions |
55 |
4750 |
39248 |
3040 |
25970 |
1740 |
15424 |
Limited partnership losses of other years |
56 |
20 |
106 |
20 |
48 |
20 |
52 |
Non-capital losses of other years |
57 |
160 |
2675 |
90 |
1510 |
70 |
1497 |
Net capital losses of other years |
58 |
6170 |
17038 |
4940 |
14974 |
3630 |
12877 |
Capital gains deduction |
59 |
270 |
6031 |
300 |
7573 |
220 |
6596 |
Northern residents deductions |
60 |
2660 |
8663 |
2280 |
7554 |
1710 |
5945 |
Additional deductions |
61 |
900 |
2836 |
580 |
1989 |
390 |
1574 |
Farming/fishing losses of prior years |
62 |
70 |
615 |
50 |
400 |
40 |
364 |
Total deductions from net income |
63 |
14940 |
79963 |
11350 |
63681 |
7860 |
47059 |
Taxable income assessed |
64 |
132470 |
8828188 |
98620 |
7389270 |
63230 |
5287808 |
Basic personal amount |
65 |
132490 |
1374598 |
98620 |
1023310 |
63240 |
656039 |
Age amount |
66 |
14070 |
22932 |
4600 |
7641 |
2020 |
3046 |
Spouse or common-law partner amount |
67 |
14140 |
101453 |
11580 |
83870 |
8160 |
60497 |
Amount for eligible dependant |
68 |
3730 |
36441 |
2770 |
27024 |
1540 |
14861 |
Amount for children 17 and under |
69 |
29430 |
106414 |
23960 |
88269 |
16370 |
60167 |
Amount for infirm dependants age 18 or older |
70 |
110 |
422 |
90 |
358 |
50 |
172 |
CPP or QPP contributions through employment |
71 |
106260 |
222072 |
81310 |
170580 |
51990 |
109126 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
5150 |
8219 |
3630 |
6062 |
2650 |
4498 |
Employment Insurance premiums |
73 |
102600 |
74219 |
77650 |
56535 |
49010 |
35720 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
20 |
11 |
10 |
6 |
|
|
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
117850 |
121429 |
88890 |
91998 |
56950 |
58936 |
Public transit amount |
79 |
10110 |
8104 |
7450 |
5864 |
4830 |
3976 |
Children's fitness amount |
80 |
17590 |
9903 |
15130 |
8848 |
10470 |
6337 |
Home buyers' amount |
81 |
1690 |
7971 |
1020 |
4811 |
660 |
3096 |
Adoption expenses |
82 |
40 |
270 |
30 |
217 |
20 |
145 |
Pension income amount |
83 |
21540 |
42330 |
14320 |
28058 |
9060 |
17669 |
Caregiver amount |
84 |
2080 |
10233 |
1630 |
8106 |
990 |
4871 |
Disability amount |
85 |
1530 |
11064 |
1000 |
7255 |
610 |
4453 |
Disability amount transferred from a dependant |
86 |
1830 |
17101 |
1520 |
14872 |
950 |
9213 |
Interest paid on student loans |
87 |
4490 |
2905 |
2310 |
1404 |
1300 |
794 |
Tuition, education, and textbook amounts |
88 |
7880 |
33240 |
5090 |
21163 |
3060 |
13276 |
Tuition, education, and textbook amounts transferred from a child |
89 |
6810 |
33139 |
6240 |
30623 |
4310 |
21323 |
Amounts transferred from spouse |
90 |
3540 |
14462 |
2650 |
10686 |
1710 |
6838 |
Allowable portion of medical expenses |
91 |
11100 |
48348 |
7670 |
36090 |
4930 |
25756 |
Total tax credits on personal amounts |
92 |
132490 |
346092 |
98620 |
260048 |
63240 |
168122 |
Allowable charitable donations and government gifts |
93 |
56510 |
85297 |
45390 |
73795 |
30650 |
53406 |
Eligible cultural, ecological gifts |
94 |
40 |
87 |
50 |
157 |
20 |
138 |
Total tax credit on donations and gifts |
95 |
56400 |
23526 |
45320 |
20439 |
30580 |
14835 |
Total federal non-refundable tax credits |
96 |
132490 |
369618 |
98620 |
280487 |
63240 |
182957 |
Federal dividend tax credit |
97 |
35670 |
61617 |
28400 |
55790 |
20050 |
46267 |
Overseas employment tax credit |
98 |
40 |
267 |
50 |
311 |
50 |
371 |
Minimum tax carryover |
99 |
420 |
968 |
320 |
615 |
290 |
582 |
Basic federal tax |
100 |
131800 |
1131861 |
98270 |
1008475 |
63020 |
764103 |
Federal foreign tax credit |
101 |
12130 |
4244 |
9690 |
4182 |
6950 |
3644 |
Federal political contribution tax credit |
102 |
1680 |
279 |
1380 |
230 |
910 |
159 |
Investment tax credit |
103 |
330 |
340 |
330 |
356 |
320 |
386 |
Labour-sponsored funds tax credit |
104 |
220 |
138 |
260 |
158 |
200 |
127 |
Alternative minimum tax payable |
105 |
290 |
257 |
520 |
445 |
490 |
561 |
Net federal tax |
106 |
131690 |
1126875 |
98170 |
1003554 |
62960 |
759804 |
CPP contributions payable on self-employment and other earnings |
107 |
5150 |
16437 |
3630 |
12124 |
2650 |
8995 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
20 |
11 |
10 |
6 |
|
|
Social benefits repayment |
109 |
13520 |
14689 |
9880 |
18088 |
6590 |
16693 |
Net provincial or territorial tax |
110 |
131240 |
417317 |
97840 |
380389 |
62720 |
298965 |
Total tax payable |
111 |
132490 |
1575329 |
98620 |
1414161 |
63240 |
1084461 |
Final Basic Table 2A: Taxable returns by total Inc. class, British Columbia
Item |
Item code |
100000 - 149999 # |
100000 - 149999 $ |
150000 - 249999 # |
150000 - 249999 $ |
250000 and over # |
250000 and over $ |
Number of taxable returns |
1 |
128550 |
|
46130 |
|
23360 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
128550 |
|
46130 |
|
23360 |
|
Employment income |
4 |
108680 |
10699637 |
36560 |
4983308 |
17590 |
6016902 |
Commissions (from employment) |
5 |
5910 |
315456 |
2980 |
298776 |
1680 |
518074 |
Other employment income |
6 |
23970 |
123061 |
9540 |
101577 |
4600 |
227341 |
Old Age Security pension |
7 |
13170 |
74307 |
6530 |
33940 |
4570 |
21400 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
19160 |
146891 |
8590 |
66943 |
5510 |
44562 |
Other pensions or superannuation |
9 |
17640 |
728488 |
7080 |
335917 |
3890 |
270637 |
Elected split-pension amount |
10 |
2780 |
33163 |
830 |
7011 |
370 |
2494 |
Universal Child Care Benefit (UCCB) |
11 |
2200 |
3426 |
660 |
1068 |
180 |
268 |
Employment Insurance and other benefits |
12 |
3880 |
19293 |
590 |
3335 |
140 |
1056 |
Taxable amount of dividends |
13 |
50380 |
1223933 |
24510 |
1089710 |
16090 |
2980523 |
Interest and other investment income |
14 |
57460 |
222221 |
25940 |
172102 |
17100 |
342449 |
Net partnership income |
15 |
4390 |
4658 |
3130 |
6736 |
3320 |
16661 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
19360 |
82176 |
8880 |
67369 |
5130 |
145969 |
Taxable capital gains |
18 |
26590 |
348279 |
14200 |
401562 |
10910 |
1544051 |
Support payments received |
19 |
330 |
17111 |
80 |
7237 |
20 |
2915 |
Registered Retirement Savings Plan (RRSP) income |
20 |
16540 |
195360 |
4840 |
106848 |
1800 |
109900 |
Other income |
21 |
37870 |
295499 |
17450 |
250182 |
11210 |
433405 |
Net business income |
22 |
11160 |
345154 |
4240 |
200357 |
2360 |
263385 |
Net professional income |
23 |
4180 |
226071 |
2920 |
310371 |
2110 |
574104 |
Net commission income |
24 |
1620 |
109021 |
790 |
81651 |
300 |
44006 |
Net farming income |
25 |
1650 |
2010 |
730 |
-230 |
610 |
5858 |
Net fishing income |
26 |
130 |
6551 |
40 |
2221 |
20 |
2558 |
Workers' compensation benefits |
27 |
2570 |
27680 |
500 |
8237 |
150 |
2273 |
Social assistance payments |
28 |
130 |
638 |
20 |
108 |
10 |
37 |
Net federal supplements |
29 |
140 |
403 |
100 |
242 |
50 |
160 |
Total income assessed |
30 |
128550 |
15250490 |
46130 |
8536579 |
23360 |
13570987 |
Registered pension plan (RPP) contributions |
31 |
43150 |
259962 |
10110 |
73939 |
2700 |
25620 |
RRSP deduction |
32 |
80080 |
857645 |
29610 |
479129 |
14290 |
300097 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
8840 |
173170 |
3270 |
67229 |
1540 |
31908 |
Annual union, professional, or like dues |
35 |
40320 |
49621 |
9090 |
10717 |
2510 |
2458 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
|
|
Child care expenses |
37 |
3950 |
23561 |
1300 |
8919 |
420 |
2890 |
Disability supports deductions |
38 |
10 |
88 |
|
|
|
|
Business investment loss |
39 |
150 |
3158 |
80 |
2275 |
50 |
9240 |
Moving expenses |
40 |
1110 |
14906 |
350 |
5982 |
110 |
3108 |
Support payments made |
41 |
1570 |
23993 |
900 |
25034 |
660 |
36055 |
Carrying charges and interest expenses |
42 |
46700 |
100622 |
22040 |
81631 |
14490 |
142990 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
6410 |
11158 |
3390 |
6281 |
2080 |
3875 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
2200 |
21732 |
1930 |
31533 |
2690 |
157418 |
Other employment expenses |
46 |
15640 |
103073 |
6650 |
63891 |
3240 |
61992 |
Clergy residence deduction |
47 |
140 |
3172 |
20 |
693 |
|
|
Other deductions |
48 |
4640 |
22010 |
2370 |
32054 |
1810 |
75877 |
Total deductions before adjustments |
49 |
118650 |
1667879 |
42570 |
889337 |
21440 |
854125 |
Social benefits repayment |
50 |
14470 |
61491 |
6140 |
34182 |
3830 |
21750 |
Net income after adjustments |
51 |
128540 |
13521515 |
46120 |
7613360 |
23350 |
12695738 |
Canadian Forces personnel and police deduction |
52 |
70 |
1871 |
10 |
428 |
|
|
Employee home relocation loan deduction |
53 |
90 |
22 |
60 |
11 |
30 |
6 |
Security options deductions |
54 |
1440 |
11623 |
1340 |
24191 |
1790 |
375833 |
Other payments deductions |
55 |
2760 |
28542 |
530 |
8359 |
170 |
2321 |
Limited partnership losses of other years |
56 |
70 |
299 |
60 |
347 |
40 |
1018 |
Non-capital losses of other years |
57 |
170 |
3911 |
90 |
3312 |
90 |
18296 |
Net capital losses of other years |
58 |
9920 |
47450 |
5420 |
43121 |
4060 |
83365 |
Capital gains deduction |
59 |
770 |
35997 |
800 |
68821 |
1110 |
239378 |
Northern residents deductions |
60 |
3870 |
14546 |
1410 |
5875 |
270 |
906 |
Additional deductions |
61 |
840 |
4405 |
430 |
3911 |
240 |
4149 |
Farming/fishing losses of prior years |
62 |
90 |
1377 |
40 |
789 |
40 |
2049 |
Total deductions from net income |
63 |
18950 |
150044 |
9340 |
159164 |
6890 |
727403 |
Taxable income assessed |
64 |
128530 |
13371640 |
46110 |
7454481 |
23340 |
11968633 |
Basic personal amount |
65 |
128550 |
1333345 |
46130 |
478174 |
23360 |
241946 |
Age amount |
66 |
1640 |
2567 |
170 |
583 |
90 |
245 |
Spouse or common-law partner amount |
67 |
17820 |
133917 |
6450 |
50245 |
3110 |
24780 |
Amount for eligible dependant |
68 |
2660 |
25614 |
750 |
7243 |
310 |
3061 |
Amount for children 17 and under |
69 |
34550 |
129143 |
12970 |
49562 |
6560 |
25880 |
Amount for infirm dependants age 18 or older |
70 |
110 |
419 |
40 |
147 |
30 |
113 |
CPP or QPP contributions through employment |
71 |
102030 |
213606 |
33230 |
69149 |
14890 |
30840 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
6410 |
11158 |
3390 |
6281 |
2080 |
3875 |
Employment Insurance premiums |
73 |
90760 |
66186 |
26010 |
18870 |
9620 |
6901 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
10 |
7 |
|
|
|
|
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
113260 |
116995 |
38530 |
39801 |
18550 |
19176 |
Public transit amount |
79 |
8670 |
7080 |
2510 |
1986 |
770 |
563 |
Children's fitness amount |
80 |
23000 |
14815 |
9030 |
6400 |
4520 |
3477 |
Home buyers' amount |
81 |
1000 |
4813 |
210 |
1000 |
60 |
296 |
Adoption expenses |
82 |
60 |
442 |
20 |
186 |
10 |
88 |
Pension income amount |
83 |
19540 |
38039 |
7670 |
14959 |
4180 |
8065 |
Caregiver amount |
84 |
2010 |
9906 |
640 |
3188 |
240 |
1175 |
Disability amount |
85 |
1240 |
8996 |
530 |
3851 |
370 |
2644 |
Disability amount transferred from a dependant |
86 |
1990 |
19195 |
680 |
6608 |
320 |
2921 |
Interest paid on student loans |
87 |
1830 |
1163 |
390 |
249 |
100 |
53 |
Tuition, education, and textbook amounts |
88 |
5090 |
26199 |
1330 |
7187 |
440 |
1788 |
Tuition, education, and textbook amounts transferred from a child |
89 |
10080 |
51321 |
4400 |
23365 |
2340 |
13365 |
Amounts transferred from spouse |
90 |
3460 |
13397 |
1060 |
4010 |
490 |
1950 |
Allowable portion of medical expenses |
91 |
11590 |
65994 |
5280 |
36899 |
3550 |
36504 |
Total tax credits on personal amounts |
92 |
128550 |
344147 |
46130 |
124492 |
23360 |
64456 |
Allowable charitable donations and government gifts |
93 |
67780 |
150596 |
27880 |
103745 |
15850 |
312232 |
Eligible cultural, ecological gifts |
94 |
30 |
347 |
10 |
121 |
10 |
3498 |
Total tax credit on donations and gifts |
95 |
67710 |
42188 |
27850 |
29449 |
15850 |
91021 |
Total federal non-refundable tax credits |
96 |
128550 |
386336 |
46130 |
153940 |
23360 |
155476 |
Federal dividend tax credit |
97 |
50370 |
176363 |
24380 |
159332 |
15740 |
467997 |
Overseas employment tax credit |
98 |
230 |
2335 |
180 |
2470 |
60 |
1075 |
Minimum tax carryover |
99 |
990 |
2123 |
690 |
2127 |
600 |
4621 |
Basic federal tax |
100 |
128160 |
2129461 |
46020 |
1391907 |
23260 |
2620675 |
Federal foreign tax credit |
101 |
18470 |
15895 |
10070 |
18879 |
7480 |
59928 |
Federal political contribution tax credit |
102 |
2310 |
437 |
1240 |
271 |
1040 |
301 |
Investment tax credit |
103 |
1080 |
1426 |
990 |
1882 |
1590 |
9833 |
Labour-sponsored funds tax credit |
104 |
330 |
220 |
130 |
89 |
40 |
27 |
Alternative minimum tax payable |
105 |
1940 |
3670 |
1270 |
5047 |
1040 |
16489 |
Net federal tax |
106 |
127960 |
2111573 |
45890 |
1370933 |
23180 |
2553518 |
CPP contributions payable on self-employment and other earnings |
107 |
6410 |
22315 |
3390 |
12561 |
2080 |
7749 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
10 |
7 |
|
|
|
|
Social benefits repayment |
109 |
14470 |
61491 |
6140 |
34182 |
3830 |
21750 |
Net provincial or territorial tax |
110 |
127700 |
910681 |
45930 |
661194 |
23220 |
1290628 |
Total tax payable |
111 |
128550 |
3106068 |
46130 |
2078873 |
23360 |
3873646 |
Final Basic Table 2A: Taxable returns by total Inc. class, British Columbia
Item |
Item code |
50000 and over # |
50000 and over $ |
Number of taxable returns |
1 |
903980 |
|
Number of non-taxable returns |
2 |
|
|
Total number of returns |
3 |
903980 |
|
Employment income |
4 |
746340 |
57279520 |
Commissions (from employment) |
5 |
30670 |
1601715 |
Other employment income |
6 |
149670 |
795659 |
Old Age Security pension |
7 |
111280 |
654404 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
163600 |
1249888 |
Other pensions or superannuation |
9 |
143910 |
4905960 |
Elected split-pension amount |
10 |
27310 |
351967 |
Universal Child Care Benefit (UCCB) |
11 |
23550 |
34097 |
Employment Insurance and other benefits |
12 |
58870 |
311847 |
Taxable amount of dividends |
13 |
273500 |
7307264 |
Interest and other investment income |
14 |
353350 |
1364343 |
Net partnership income |
15 |
21530 |
36165 |
Registered disability savings plan (RDSP) income |
16 |
|
|
Net rental income |
17 |
103890 |
477209 |
Taxable capital gains |
18 |
139480 |
2771156 |
Support payments received |
19 |
2500 |
70632 |
Registered Retirement Savings Plan (RRSP) income |
20 |
121660 |
1053625 |
Other income |
21 |
223470 |
1573952 |
Net business income |
22 |
76670 |
1931256 |
Net professional income |
23 |
20060 |
1390944 |
Net commission income |
24 |
9250 |
437223 |
Net farming income |
25 |
9770 |
9637 |
Net fishing income |
26 |
1160 |
43383 |
Workers' compensation benefits |
27 |
28390 |
242444 |
Social assistance payments |
28 |
1380 |
6206 |
Net federal supplements |
29 |
1410 |
3812 |
Total income assessed |
30 |
903980 |
85904311 |
Registered pension plan (RPP) contributions |
31 |
325410 |
1482887 |
RRSP deduction |
32 |
460430 |
3411792 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
Deduction for elected split-pension amount |
34 |
64930 |
959384 |
Annual union, professional, or like dues |
35 |
336660 |
361740 |
Universal Child Care Benefit repayment |
36 |
130 |
102 |
Child care expenses |
37 |
34710 |
182862 |
Disability supports deductions |
38 |
60 |
805 |
Business investment loss |
39 |
770 |
21337 |
Moving expenses |
40 |
6780 |
59420 |
Support payments made |
41 |
6820 |
114508 |
Carrying charges and interest expenses |
42 |
259280 |
537447 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
43190 |
68871 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
Exploration and development expenses |
45 |
10530 |
230015 |
Other employment expenses |
46 |
75890 |
461836 |
Clergy residence deduction |
47 |
2050 |
35748 |
Other deductions |
48 |
33760 |
165430 |
Total deductions before adjustments |
49 |
798530 |
8094188 |
Social benefits repayment |
50 |
68350 |
177509 |
Net income after adjustments |
51 |
903950 |
77635061 |
Canadian Forces personnel and police deduction |
52 |
390 |
9353 |
Employee home relocation loan deduction |
53 |
260 |
55 |
Security options deductions |
54 |
7020 |
418696 |
Other payments deductions |
55 |
30790 |
251877 |
Limited partnership losses of other years |
56 |
260 |
2016 |
Non-capital losses of other years |
57 |
1250 |
37487 |
Net capital losses of other years |
58 |
50200 |
253614 |
Capital gains deduction |
59 |
4110 |
373616 |
Northern residents deductions |
60 |
18710 |
62973 |
Additional deductions |
61 |
6560 |
25770 |
Farming/fishing losses of prior years |
62 |
510 |
7076 |
Total deductions from net income |
63 |
113680 |
1442532 |
Taxable income assessed |
64 |
903900 |
76193371 |
Basic personal amount |
65 |
903980 |
9377779 |
Age amount |
66 |
85160 |
249101 |
Spouse or common-law partner amount |
67 |
97630 |
709140 |
Amount for eligible dependant |
68 |
24690 |
240182 |
Amount for children 17 and under |
69 |
199540 |
726388 |
Amount for infirm dependants age 18 or older |
70 |
680 |
2545 |
CPP or QPP contributions through employment |
71 |
699170 |
1450729 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
43190 |
68871 |
Employment Insurance premiums |
73 |
658430 |
472921 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
130 |
82 |
PPIP premiums paid |
75 |
|
|
PPIP premiums payable on employment income |
76 |
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
Canada employment amount |
78 |
788130 |
810033 |
Public transit amount |
79 |
67900 |
54737 |
Children's fitness amount |
80 |
119900 |
70665 |
Home buyers' amount |
81 |
9930 |
46469 |
Adoption expenses |
82 |
250 |
1907 |
Pension income amount |
83 |
159500 |
313163 |
Caregiver amount |
84 |
14370 |
70917 |
Disability amount |
85 |
12030 |
87087 |
Disability amount transferred from a dependant |
86 |
12270 |
116879 |
Interest paid on student loans |
87 |
27350 |
17511 |
Tuition, education, and textbook amounts |
88 |
50540 |
234458 |
Tuition, education, and textbook amounts transferred from a child |
89 |
49660 |
245826 |
Amounts transferred from spouse |
90 |
23270 |
96204 |
Allowable portion of medical expenses |
91 |
90790 |
414292 |
Total tax credits on personal amounts |
92 |
903980 |
2381683 |
Allowable charitable donations and government gifts |
93 |
399140 |
978592 |
Eligible cultural, ecological gifts |
94 |
280 |
4500 |
Total tax credit on donations and gifts |
95 |
398350 |
276002 |
Total federal non-refundable tax credits |
96 |
903980 |
2657685 |
Federal dividend tax credit |
97 |
273570 |
1094575 |
Overseas employment tax credit |
98 |
670 |
7120 |
Minimum tax carryover |
99 |
4140 |
13113 |
Basic federal tax |
100 |
897580 |
11437582 |
Federal foreign tax credit |
101 |
97840 |
114801 |
Federal political contribution tax credit |
102 |
13320 |
2375 |
Investment tax credit |
103 |
5290 |
14902 |
Labour-sponsored funds tax credit |
104 |
1680 |
1062 |
Alternative minimum tax payable |
105 |
5690 |
26669 |
Net federal tax |
106 |
896570 |
11307702 |
CPP contributions payable on self-employment and other earnings |
107 |
43190 |
137742 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
130 |
82 |
Social benefits repayment |
109 |
68350 |
177509 |
Net provincial or territorial tax |
110 |
896540 |
4856493 |
Total tax payable |
111 |
903980 |
16479529 |