Please refer to the explanatory notes for information about this table

Preliminary Table 5A: Taxable returns by province and territory
All money figures in thousands of dollars

Item	Item code	Grand total #	Grand total $	Newfoundland & Labrador #	Newfoundland & Labrador $	Prince Edward Island #	Prince Edward Island $
Number of taxable returns	1	16674620		271040		79630
Number of non-taxable returns	2
Total number of returns	3	16674620		271040		79630
Employment income	4	12647060	662437990	211640	9594969	60190	2215662
Commissions (from employment)	5	400630	12807895	3240	77729	930	23002
Other employment income	6	1884320	8550025	29500	94501	4330	22736
Old Age Security pension (OASP)	7	2714970	16053967	37480	222202	14650	87439
CPP or QPP benefits	8	3720670	27788012	65070	431826	22540	149757
Other pensions or superannuation	9	2980050	69488315	45800	980206	14170	284201
Elected split-pension amount	10	898080	10308097	16580	179033	4710	48531
Universal Child Care Benefit (UCCB)	11	860770	1257716	12870	17755	4340	6270
Employment Insurance and other benefits	12	2095010	14376502	85090	814597	22290	198996
Taxable amount of dividends from taxable Canadian corporations	13	3301790	52221680	27170	271771	12210	127701
Interest and other investment income	14	4831500	12720356	46440	60299	17650	26642
Net partnership income (Limited or non-active partners only)	15	91350	122541	210	127	100	18
Registered disability savings plan income (RDSP)	16	70	192
Net rental income	17	1118410	4009337	10740	19394	3090	6136
Taxable capital gains	18	1650460	16814626	12160	101859	5360	37256
Support payments received	19	57640	906863	610	8350	170	1674
Registered retirement savings plan income (RRSP)	20	1832810	11066615	23750	128981	7510	44139
Other income	21	2816360	14794813	33040	165973	9720	41603
Net business income	22	1456150	22313007	10520	143072	5330	66507
Net professional income	23	274970	18054302	2470	185508	790	27918
Net commission income	24	150540	3637547	1390	41967	360	7645
Net farming income	25	254460	2266259	300	1731	1440	10565
Net fishing income	26	24620	457223	9230	184875	2500	33906
Workers' compensation benefits	27	389980	2375176	6640	45671	1430	8847
Social assistance payments	28	124420	365809	1230	4526	630	1828
Net federal supplements	29	221030	435155	8030	16353	3360	8163
Total income assessed	30	16674610	985630019	271040	13793273	79630	3487139
Registered pension plan contributions (RPP)	31	4374020	16184931	76180	266572	19850	62794
RRSP deduction	32	5731500	30958983	62660	332299	18740	88931
Deduction for elected split-pension amount	33	1024710	11095215	18240	186373	5060	49729
Annual union, professional, or like dues	34	4824010	3623373	98120	70404	22160	12618
Universal Child Care Benefit repayment	35	5350	4174	70	41	30	16
Child care expenses	36	997350	3755871	10870	46245	4740	16531
Disability supports deductions	37	980	5085	10	45
Business investment loss	38	7210	96288	50	459	20	205
Moving expenses	39	81730	389148	1920	9965	490	2446
Support payments made	40	63660	900004	700	8575	210	1856
Carrying charges and interest expenses	41	2101440	4082005	15480	23499	6450	8948
Deductions for CPP/QPP contributions on self-employment and other earnings	42	1295970	1071482	14080	12128	5210	4021
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43	257980	25834
Exploration and development expenses	44	73990	1493692	250	3753	70	966
Other employment expenses	45	762090	3922449	11390	43398	2070	8685
Clergy residence deduction	46	22280	297183	610	5478	110	1259
Other deductions	47	594110	1676444	12880	14965	3840	5843
Total deductions before adjustments	48	12031990	79582160	178860	1024199	50920	264853
Social benefits repayment	49	481400	1265786	12890	26477	1760	4340
Net income after adjustments	50	16672680	904819656	271030	12742606	79630	3217989
Canadian Forces personnel and police deduction	51	8410	213873	30	666
Employee home relocation loan deduction	52	1420	255
Security options deductions	53	48370	2495020	260	12176	40	3010
Other payments deductions	54	715880	3171824	15650	66519	5270	18804
Limited partnership losses of other years	55	1730	22892
Non-capital losses of other years	56	21450	249202	160	1062	90	648
Net capital losses of other years	57	496370	1347109	2830	5665	1390	2025
Capital gains deduction	58	51320	3705287	420	39321	330	20342
Northern residents deductions	59	218600	786035	11990	63123	110	217
Additional deductions	60	102300	309508	1160	4100	690	1978
Farming/fishing losses of prior years	61	10610	98381	30	356	90	1018
Total deductions from net income	62	1611760	12399387	31680	192989	7760	48172
Taxable income assessed	63	16671990	892429250	271030	12549691	79630	3169829
Basic personal amount	64	16656490	174886550	271040	2846202	79630	836254
Age amount	65	2474390	13258336	35810	208860	14060	80697
Spouse or common-law partner amount	66	1323940	9440076	18040	119169	4400	26089
Amount for eligible dependant	67	516540	5073578	6830	65958	3160	30776
Amount for children 17 and under	68	2842190	10360065	40700	137148	13070	47632
Amount for infirm dependants age 18 or older	69	10910	38112	380	1310	90	344
CPP or QPP contributions through employment	70	11904260	19835551	191310	287550	52880	74319
CPP or QPP contributions on self-employment and other earnings	71	1295970	1071482	14080	12128	5210	4021
Employment Insurance premiums	72	11585970	6808087	205560	114093	57540	30095
Employment Insurance premiums on self-employment and other eligible earnings	73	4350	1475	70	24	20	6
PPIP premiums paid	74	2878540	614414
PPIP premiums payable on employment income	75	86590	19446
PPIP premiums payable on self-employment income	76	258480	33194
Volunteer firefighters' amount	77	34440	103299	3750	11244	690	2061
Canada employment amount	78	13154710	13612989	219500	225137	61450	64388
Public transit amount	79	1177240	1071459	1290	533	350	128
Children's fitness amount	80	1408550	767647	19060	10426	6780	3715
Children's arts amount	81	429590	216262	6460	3287	1640	686
Home buyers' amount	82	164970	745919	2240	10536	650	2913
Adoption expenses	83	2230	14720	30	144	30	123
Pension income amount	84	3478680	6829950	57340	112640	17010	33035
Caregiver amount	85	167200	736142	4180	16056	590	2089
Disability amount	86	250800	1839051	5390	39486	1640	11996
Disability amount transferred from a dependant	87	148580	1403271	3800	34574	1030	9496
Interest paid on student loans	88	570980	294793	14930	8031	4390	2602
Tuition, education, and textbook amounts	89	1156420	5903432	20830	104423	5460	29293
Tuition, education, and textbook amounts transferred from a child	90	674880	3392313	10250	47771	3120	16769
Amounts transferred from spouse or common-law partner	91	483510	1989457	9200	43009	3030	14668
Medical expenses	92	3328510	7911818	77490	160390	23180	46603
Total tax credits on personal amounts	93	16662760	43240933	271040	693019	79630	205620
Allowable charitable donations and government gifts	94	5491730	8241183	80190	81155	25820	29191
Eligible cultural and ecological gifts	95	5880	46953	70	282	20	57
Total tax credit on donations and gifts	96	5453500	2289691	79020	21902	25530	7928
Total federal non-refundable tax credits	97	16663570	45530624	271040	714921	79630	213549
Federal dividend tax credit	98	3280170	7464559	26640	38983	11570	17842
Overseas employment tax credit	99	6310	59160	610	5916	60	521
Minimum tax carryover	100	35090	111771	300	764	180	498
Basic federal tax	101	15718400	112276155	247230	1466793	68570	305477
Federal Foreign Tax Credit	102	1027250	677742	5410	9285	2590	1250
Federal Political contribution tax credit	103	176160	31885	1340	308	1370	255
Investment Tax Credit	104	45380	110393	910	890	1050	1086
Labour-sponsored funds tax credit	105	312630	137805	40	22
Alternative minimum tax payable	106	34500	199982	390	1810	120	494
Net federal tax	107	15702950	111360300	247070	1456311	68400	302897
CPP contributions on self-employment	108	1062870	1671707	14080	24256	5210	8042
Employment Insurance premiums payable on self-employment	109	4350	1475	70	24	20	6
Social Benefits repayment	110	481400	1265786	12890	26477	1760	4340
Net Provincial Tax	111	11808710	47167448	263390	929552	78850	258140
Yukon first nations tax	112	910	5481
Total tax payable	113	16674620	161472197	271040	2436619	79630	573426

Preliminary Table 5A: Taxable returns by province and territory

Item	Item code	Nova Scotia #	Nova Scotia $	New Brunswick #	New Brunswick $	Quebec #	Quebec $
Number of taxable returns	1	488040		384640		3828460
Number of non-taxable returns	2
Total number of returns	3	488040		384640		3828460
Employment income	4	350540	15135295	299280	12578864	3018640	138591306
Commissions (from employment)	5	9470	225185	7220	154719	99670	2398359
Other employment income	6	41670	184520	36720	106508	434050	1152043
Old Age Security pension (OASP)	7	97180	581475	58670	348786	556350	3317414
CPP or QPP benefits	8	141510	1012358	93580	640731	843180	6059853
Other pensions or superannuation	9	107360	2353143	69170	1561732	692380	16760785
Elected split-pension amount	10	36320	424212	24410	274778	203850	2341426
Universal Child Care Benefit (UCCB)	11	21390	29977	18650	26604	213230	315943
Employment Insurance and other benefits	12	85060	658372	88170	709665	665900	4415682
Taxable amount of dividends from taxable Canadian corporations	13	82740	1370992	51040	640524	624600	7827604
Interest and other investment income	14	106610	170355	72410	113986	972700	2437946
Net partnership income (Limited or non-active partners only)	15	1090	1418	640	1326	11590	31268
Registered disability savings plan income (RDSP)	16
Net rental income	17	15200	48504	10490	14103	294640	1405101
Taxable capital gains	18	36770	257884	22580	175641	325000	3031480
Support payments received	19	2010	26061	1210	14415	9700	143373
Registered retirement savings plan income (RRSP)	20	48010	281561	35240	207640	423590	2014779
Other income	21	68780	356302	53510	289038	604680	2956919
Net business income	22	30030	372952	23350	301423	231080	3945186
Net professional income	23	5500	237368	3620	156407	73410	5778274
Net commission income	24	2870	61923	1830	41398	23940	659851
Net farming income	25	3010	12905	1960	8325	27370	214815
Net fishing income	26	4870	105737	1990	33134	1000	20188
Workers' compensation benefits	27	13780	90525	5540	34547	109090	577534
Social assistance payments	28	2250	6162	1990	3682	17720	38656
Net federal supplements	29	17520	38323	6050	11237	51690	94592
Total income assessed	30	488040	24043510	384640	18449213	3828460	206530444
Registered pension plan contributions (RPP)	31	137070	469552	108020	341552	1310270	3762532
RRSP deduction	32	121470	574726	96440	466988	1466820	6994067
Deduction for elected split-pension amount	33	39800	439134	26090	283669	235140	2571024
Annual union, professional, or like dues	34	128440	85456	104350	73353	1439020	1011817
Universal Child Care Benefit repayment	35	120	86	100	70	1430	1111
Child care expenses	36	25010	97101	22490	91456	329360	802639
Disability supports deductions	37	20	106	20	52	160	620
Business investment loss	38	120	2024	150	1673	1500	15802
Moving expenses	39	2650	13905	1710	8515	8590	42048
Support payments made	40	2230	22996	1490	14495	12320	146918
Carrying charges and interest expenses	41	47150	74134	32130	42005	203770	491227
Deductions for CPP/QPP contributions on self-employment and other earnings	42	25480	19960	18850	13735	233100	235629
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43					257980	25834
Exploration and development expenses	44	950	11897	380	4864	11400	203596
Other employment expenses	45	21170	84030	17390	70448	108820	516510
Clergy residence deduction	46	780	8570	730	8113	1420	12961
Other deductions	47	20950	38193	16890	26442	140290	385574
Total deductions before adjustments	48	325080	1941869	257350	1447430	2819040	17219907
Social benefits repayment	49	13840	35387	9400	22011	100300	233561
Net income after adjustments	50	488010	22066599	384620	16979867	3828420	189078032
Canadian Forces personnel and police deduction	51	620	15176	260	6639	2750	76350
Employee home relocation loan deduction	52	20	3	30	3	150	24
Security options deductions	53	580	15288	360	40263	6430	274018
Other payments deductions	54	32810	134970	13370	49390	176870	709823
Limited partnership losses of other years	55					360	1738
Non-capital losses of other years	56	500	4058	320	2227	3390	32872
Net capital losses of other years	57	10350	21624	6220	10657	93310	204144
Capital gains deduction	58	890	63033	790	54757	9480	714511
Northern residents deductions	59	540	1362	450	885	22620	84913
Additional deductions	60	2670	5861	2840	4690	16170	65965
Farming/fishing losses of prior years	61	140	1426	110	948	1080	6368
Total deductions from net income	62	48010	262809	24050	170459	323990	2170726
Taxable income assessed	63	488000	21803861	384610	16809431	3828350	186907554
Basic personal amount	64	488040	5124436	384630	4039955	3828430	40212602
Age amount	65	92050	523771	55790	315030	516330	2820219
Spouse or common-law partner amount	66	34710	227377	26800	178411	237250	1622214
Amount for eligible dependant	67	16810	165715	11050	106408	111590	1059156
Amount for children 17 and under	68	71720	251941	58440	205108	633130	2237395
Amount for infirm dependants age 18 or older	69	570	2172	450	1455	620	2066
CPP or QPP contributions through employment	70	318560	491836	274620	414664	2953060	4733410
CPP or QPP contributions on self-employment and other earnings	71	25480	19960	18850	13735	233100	235629
Employment Insurance premiums	72	331480	189926	282380	158721	2806910	1346462
Employment Insurance premiums on self-employment and other eligible earnings	73	110	39	90	29	710	182
PPIP premiums paid	74					2878500	614405
PPIP premiums payable on employment income	75					86570	19443
PPIP premiums payable on self-employment income	76					258480	33194
Volunteer firefighters' amount	77	4710	14130	2180	6540	5840	17529
Canada employment amount	78	363090	376706	306180	320190	3096370	3203890
Public transit amount	79	12180	6925	3220	1507	345560	276244
Children's fitness amount	80	34680	19149	28130	14159	311390	137216
Children's arts amount	81	10630	4937	6700	2855	70090	25803
Home buyers' amount	82	4160	19153	3710	17556	44900	193614
Adoption expenses	83	80	334	70	347	470	3709
Pension income amount	84	130550	256254	84460	166525	813480	1601200
Caregiver amount	85	3570	13056	3850	14523	25840	98740
Disability amount	86	12280	89899	6160	45204	23980	175881
Disability amount transferred from a dependant	87	5950	56144	4140	37739	21160	204679
Interest paid on student loans	88	22380	13869	24320	15715	130120	48202
Tuition, education, and textbook amounts	89	26090	144107	19870	97545	262160	827017
Tuition, education, and textbook amounts transferred from a child	90	17040	88582	13450	70418	179800	826835
Amounts transferred from spouse or common-law partner	91	18530	85921	11070	47844	91690	338624
Medical expenses	92	128970	251468	108420	230446	1304790	2491766
Total tax credits on personal amounts	93	488040	1265671	384640	978394	3828450	9811099
Allowable charitable donations and government gifts	94	149020	172505	114690	138405	1219860	742156
Eligible cultural and ecological gifts	95	170	328	120	183	1560	8271
Total tax credit on donations and gifts	96	147700	47031	113010	37865	1202610	196275
Total federal non-refundable tax credits	97	488040	1312702	384640	1016259	3828450	10007374
Federal dividend tax credit	98	80080	194472	50280	91631	637330	1136592
Overseas employment tax credit	99	450	4582	140	1272	1590	13323
Minimum tax carryover	100	980	2104	490	1333	5250	16274
Basic federal tax	101	431620	2314657	359570	1793301	3827350	22077831
Federal Foreign Tax Credit	102	19590	11795	11290	5265	189500	76090
Federal Political contribution tax credit	103	5470	1015	3360	641	19480	3046
Investment Tax Credit	104	1710	2348	1200	1727	8900	22228
Labour-sponsored funds tax credit	105	90	50	1210	212	285280	120997
Alternative minimum tax payable	106	890	2991	440	2204	6370	40689
Net federal tax	107	431160	2299610	359290	1785497	3827440	21856227
CPP contributions on self-employment	108	25480	39920	18850	27470
Employment Insurance premiums payable on self-employment	109	110	39	90	29	710	182
Social Benefits repayment	110	13840	35387	9400	22011	100300	233561
Net Provincial Tax	111	476830	1852546	368890	1136186	2800	61283
Yukon first nations tax	112
Total tax payable	113	488040	4227502	384640	2971192	3828460	22151253

Preliminary Table 5A: Taxable returns by province and territory

Item	Item code	Ontario #	Ontario $	Manitoba #	Manitoba $	Saskatchewan #	Saskatchewan $
Number of taxable returns	1	6398380		614060		515490
Number of non-taxable returns	2
Total number of returns	3	6398380		614060		515490
Employment income	4	4669290	256347430	469820	21324970	400400	20862233
Commissions (from employment)	5	150030	5327483	12940	351668	9960	348810
Other employment income	6	762610	3578381	55270	212330	50940	209183
Old Age Security pension (OASP)	7	1166750	6888374	108610	650542	79630	477289
CPP or QPP benefits	8	1498200	11628595	147060	1062929	109590	785309
Other pensions or superannuation	9	1231720	29500366	117720	2316753	83710	1748630
Elected split-pension amount	10	363650	4308892	36200	361594	24290	242915
Universal Child Care Benefit (UCCB)	11	333850	486231	30790	44765	26490	39792
Employment Insurance and other benefits	12	644590	4294657	59410	357695	46380	304216
Taxable amount of dividends from taxable Canadian corporations	13	1365500	18885762	111360	1211180	110960	1838163
Interest and other investment income	14	2012740	5495981	182650	381396	154790	362844
Net partnership income (Limited or non-active partners only)	15	37860	30238	2830	2003	4890	13164
Registered disability savings plan income (RDSP)	16	40	43
Net rental income	17	408330	1168821	28880	125300	32080	172185
Taxable capital gains	18	681880	5984416	60860	507284	57650	714305
Support payments received	19	27830	471968	1920	22192	1470	14829
Registered retirement savings plan income (RRSP)	20	755990	4650799	57570	321948	42660	274468
Other income	21	1112330	6323441	121700	468488	107850	471076
Net business income	22	642410	9267718	53170	812805	50670	833444
Net professional income	23	117130	8235057	7560	376893	5400	306707
Net commission income	24	69320	1669415	4640	116636	5010	114147
Net farming income	25	66140	480804	22850	254482	49250	695736
Net fishing income	26	220	1424	730	3182	160	261
Workers' compensation benefits	27	132860	933559	15810	59682	12140	53048
Social assistance payments	28	49710	184160	2230	6034	4320	12570
Net federal supplements	29	80530	153283	13050	28887	5510	11308
Total income assessed	30	6398370	386297298	614060	31381638	515490	30906631
Registered pension plan contributions (RPP)	31	1467920	6225517	199600	587014	164740	597379
RRSP deduction	32	2160510	12129147	195430	887010	182610	931402
Deduction for elected split-pension amount	33	426840	4677493	39050	375540	26690	257104
Annual union, professional, or like dues	34	1650340	1266490	190620	126270	152580	118838
Universal Child Care Benefit repayment	35	1930	1604	170	122	210	136
Child care expenses	36	366300	1742937	35360	101249	24740	89358
Disability supports deductions	37	460	2818	30	69	30	164
Business investment loss	38	2670	40126	170	2002	180	1813
Moving expenses	39	23980	123620	2810	12301	5350	20038
Support payments made	40	30000	470838	1850	20778	1410	13951
Carrying charges and interest expenses	41	909380	1985008	92560	98082	77660	85938
Deductions for CPP/QPP contributions on self-employment and other earnings	42	554300	424127	46720	38817	52920	46245
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43
Exploration and development expenses	44	29290	650484	2260	42591	3950	46378
Other employment expenses	45	342790	1884641	29130	129489	23270	108382
Clergy residence deduction	46	10040	143250	1390	16592	1120	12777
Other deductions	47	235650	702367	16500	51230	14660	38692
Total deductions before adjustments	48	4635110	32470467	453650	2489155	388340	2368595
Social benefits repayment	49	187480	521634	11790	33126	13990	37136
Net income after adjustments	50	6397250	353326691	614010	28859787	515460	28501426
Canadian Forces personnel and police deduction	51	2360	54335	210	5439	50	1311
Employee home relocation loan deduction	52	350	76	30	5	90	11
Security options deductions	53	16940	884028	800	30154	860	50644
Other payments deductions	54	258960	1269710	30710	94388	21410	76719
Limited partnership losses of other years	55	720	13671	30	52	70	107
Non-capital losses of other years	56	9320	130285	680	5912	580	3672
Net capital losses of other years	57	216420	620281	15250	28078	14300	26430
Capital gains deduction	58	14490	1102485	3580	242543	6350	417120
Northern residents deductions	59	4620	14570	14180	44369	5810	15908
Additional deductions	60	46390	122525	3380	6501	1320	3269
Farming/fishing losses of prior years	61	2910	29107	970	7763	1600	16459
Total deductions from net income	62	552980	4241073	66830	465203	50160	611651
Taxable income assessed	63	6396980	349088440	613970	28395165	515390	27890831
Basic personal amount	64	6398310	67181993	614050	6446014	515490	5414821
Age amount	65	1057380	5621904	102030	568183	72610	381219
Spouse or common-law partner amount	66	562240	4086021	43170	290405	36010	250786
Amount for eligible dependant	67	220780	2194483	17720	174046	13640	134203
Amount for children 17 and under	68	1146820	4216356	100760	381431	83940	323838
Amount for infirm dependants age 18 or older	69	6010	20149	580	2066	300	1128
CPP or QPP contributions through employment	70	4373260	7447170	430070	688402	363920	622663
CPP or QPP contributions on self-employment and other earnings	71	554300	424127	46720	38817	52920	46245
Employment Insurance premiums	72	4274950	2687242	431430	256466	360950	226872
Employment Insurance premiums on self-employment and other eligible earnings	73	1740	628	140	48	130	44
PPIP premiums paid	74
PPIP premiums payable on employment income	75
PPIP premiums payable on self-employment income	76
Volunteer firefighters' amount	77	7800	23397	1210	3627	1330	3975
Canada employment amount	78	4916810	5053387	480770	501299	405700	425132
Public transit amount	79	465510	544944	32010	18160	10840	3968
Children's fitness amount	80	574480	341055	48900	25454	45770	25138
Children's arts amount	81	180720	98658	15770	7777	14330	6941
Home buyers' amount	82	57610	264297	6990	32889	6120	28260
Adoption expenses	83	750	4897	100	615	70	442
Pension income amount	84	1422520	2793259	136680	266666	96630	188289
Caregiver amount	85	80310	366803	4420	18684	2270	8693
Disability amount	86	130270	955142	15040	110262	6050	44415
Disability amount transferred from a dependant	87	70460	661250	6360	59791	3460	32016
Interest paid on student loans	88	201270	110860	13780	6271	18600	10968
Tuition, education, and textbook amounts	89	460250	2953618	43130	195130	34910	150959
Tuition, education, and textbook amounts transferred from a child	90	290770	1554351	18140	86498	14460	71926
Amounts transferred from spouse or common-law partner	91	218590	921688	19830	83560	12380	52104
Medical expenses	92	899560	2724364	120830	259645	85370	214210
Total tax credits on personal amounts	93	6398360	16987807	614060	1578331	515490	1300388
Allowable charitable donations and government gifts	94	2213260	3824888	222960	374299	180280	293057
Eligible cultural and ecological gifts	95	2210	21530	180	2475	150	699
Total tax credit on donations and gifts	96	2203570	1067388	221490	104458	179180	81319
Total federal non-refundable tax credits	97	6398360	18055195	614060	1682789	515490	1381707
Federal dividend tax credit	98	1341030	2718637	108620	173400	110780	254792
Overseas employment tax credit	99	1350	9961	100	962	130	1501
Minimum tax carryover	100	11120	40497	1660	4885	2440	6645
Basic federal tax	101	5813880	44546963	549440	3161172	498130	3453558
Federal Foreign Tax Credit	102	466270	346288	26390	8291	26480	9789
Federal Political contribution tax credit	103	78120	14365	8570	1499	8040	1460
Investment Tax Credit	104	18590	49602	1330	3320	2110	3051
Labour-sponsored funds tax credit	105	5020	3224	280	156	18550	11787
Alternative minimum tax payable	106	10120	58979	1290	7988	2430	13802
Net federal tax	107	5802440	44142472	549000	3148011	497780	3429096
CPP contributions on self-employment	108	554300	848255	46720	77634	52920	92490
Employment Insurance premiums payable on self-employment	109	1740	628	140	48	130	44
Social Benefits repayment	110	187480	521634	11790	33126	13990	37136
Net Provincial Tax	111	6032330	24743440	602990	2438986	449490	1955913
Yukon first nations tax	112
Total tax payable	113	6398380	70256429	614060	5697804	515490	5514679

Preliminary Table 5A: Taxable returns by province and territory

Item	Item code	Alberta #	Alberta $	British Columbia #	British Columbia $	Yukon #	Yukon $
Number of taxable returns	1	1881670		2127370		18220
Number of non-taxable returns	2
Total number of returns	3	1881670		2127370		18220
Employment income	4	1550080	101585590	1548450	79894007	15860	889707
Commissions (from employment)	5	52000	2040002	54540	1845044	200	6852
Other employment income	6	171790	1609161	293400	1297140	1020	7039
Old Age Security pension (OASP)	7	221600	1297032	366440	2147042	1690	9497
CPP or QPP benefits	8	299140	2237129	490470	3712174	2520	18914
Other pensions or superannuation	9	222250	5018468	389250	8830358	1900	44905
Elected split-pension amount	10	67620	764751	119330	1349780	560	5769
Universal Child Care Benefit (UCCB)	11	99580	148015	96230	137463	930	1352
Employment Insurance and other benefits	12	166660	1130662	223040	1423243	2790	22587
Taxable amount of dividends from taxable Canadian corporations	13	446760	11126478	463390	8841388	3230	41920
Interest and other investment income	14	539060	1664392	717580	1992635	3840	6830
Net partnership income (Limited or non-active partners only)	15	17820	2353	13440	10718	70	58
Registered disability savings plan income (RDSP)	16
Net rental income	17	128080	380717	183680	660451	1500	5279
Taxable capital gains	18	197240	2808432	244790	3029803	1430	12954
Support payments received	19	5500	85145	7150	118095	20	248
Registered retirement savings plan income (RRSP)	20	191700	1428611	241360	1673069	1730	11153
Other income	21	324180	1765386	372410	1876608	2720	21459
Net business income	22	154040	2499661	250350	3947141	2420	47090
Net professional income	23	19190	1142676	37890	1534052	300	9689
Net commission income	24	15550	310502	25460	611728	60	527
Net farming income	25	62330	556512	19510	29040	120	-964
Net fishing income	26	160	774	3710	72071
Workers' compensation benefits	27	28110	148269	63620	416981	430	2587
Social assistance payments	28	33080	68983	9530	33199	420	1565
Net federal supplements	29	12990	27206	22140	45317	80	234
Total income assessed	30	1881660	139846970	2127370	125528563	18220	1167218
Registered pension plan contributions (RPP)	31	393180	1927284	474030	1837908	6270	25375
RRSP deduction	32	704010	4428196	705760	4019667	6170	37424
Deduction for elected split-pension amount	33	74790	808820	131770	1433236	610	6109
Annual union, professional, or like dues	34	449400	348336	567350	490356	6410	4950
Universal Child Care Benefit repayment	35	720	541	520	407	10	12
Child care expenses	36	87910	380801	87800	375288	1040	3769
Disability supports deductions	37	90	343	150	863
Business investment loss	38	1350	17849	990	14242
Moving expenses	39	18560	75751	14880	77938	360	1207
Support payments made	40	5770	86935	7510	110137	40	417
Carrying charges and interest expenses	41	271700	581833	440170	684375	3180	2233
Deductions for CPP/QPP contributions on self-employment and other earnings	42	131150	107042	211540	167292	1520	1457
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43
Exploration and development expenses	44	14170	307138	11060	219918	90	1158
Other employment expenses	45	99590	526979	104960	544181	500	1964
Clergy residence deduction	46	2800	41020	3200	46251	20	314
Other deductions	47	53080	152689	76960	202750	580	5233
Total deductions before adjustments	48	1322780	9791558	1558520	10224808	13240	91648
Social benefits repayment	49	60890	163144	67460	185409	660	1424
Net income after adjustments	50	1881420	129897156	2126990	115127012	18220	1074148
Canadian Forces personnel and police deduction	51	1530	42155	560	10754
Employee home relocation loan deduction	52	510	89	220	39
Security options deductions	53	15010	707463	6680	447002	20	666
Other payments deductions	54	64020	243795	94050	494702	910	4384
Limited partnership losses of other years	55	160	1391	380	5861
Non-capital losses of other years	56	2100	18354	4160	47852	40	305
Net capital losses of other years	57	56900	192557	78580	233437	380	600
Capital gains deduction	58	10270	676579	4690	366692	20	2715
Northern residents deductions	59	89110	245343	29550	90204	15030	79826
Additional deductions	60	8200	20966	17660	43377	70	102
Farming/fishing losses of prior years	61	2550	23685	1130	11152
Total deductions from net income	62	236300	2172377	227370	1751071	15320	88712
Taxable income assessed	63	1881320	127727028	2126890	113377768	18220	985436
Basic personal amount	64	1881640	19735827	2127320	22334815	18220	191335
Age amount	65	191850	976835	328710	1717499	1440	6701
Spouse or common-law partner amount	66	169920	1268048	180680	1273351	850	6134
Amount for eligible dependant	67	52910	526838	59320	588666	740	7309
Amount for children 17 and under	68	340080	1287282	341520	1225522	2920	10215
Amount for infirm dependants age 18 or older	69	670	2669	1210	4619
CPP or QPP contributions through employment	70	1451440	2587420	1436190	2391988	14740	26106
CPP or QPP contributions on self-employment and other earnings	71	131150	107042	211540	167292	1520	1457
Employment Insurance premiums	72	1386780	908049	1388350	854284	14760	9533
Employment Insurance premiums on self-employment and other eligible earnings	73	490	153	840	316
PPIP premiums paid	74
PPIP premiums payable on employment income	75
PPIP premiums payable on self-employment income	76
Volunteer firefighters' amount	77	2990	8967	3710	11142	70	210
Canada employment amount	78	1575490	1658941	1671720	1722950	16060	16962
Public transit amount	79	138420	86357	166740	132161	340	116
Children's fitness amount	80	163150	93381	172780	96197	1430	742
Children's arts amount	81	54980	29372	67280	35465	540	263
Home buyers' amount	82	21840	100046	16260	74407	250	1160
Adoption expenses	83	310	1790	320	2245
Pension income amount	84	261260	510187	451340	887444	2280	4436
Caregiver amount	85	12290	49511	29740	147401	50	199
Disability amount	86	17220	126318	32420	237862	140	1020
Disability amount transferred from a dependant	87	14060	138185	17920	166932	100	954
Interest paid on student loans	88	68220	35705	70800	41136	620	358
Tuition, education, and textbook amounts	89	130380	635316	149120	744203	1410	6733
Tuition, education, and textbook amounts transferred from a child	90	56110	278424	70890	346419	350	1727
Amounts transferred from spouse or common-law partner	91	41440	169779	56590	227255	320	1215
Medical expenses	92	250670	617916	326230	906385	1340	3228
Total tax credits on personal amounts	93	1881660	4791053	2127350	5450694	18220	44726
Allowable charitable donations and government gifts	94	599860	1347769	672250	1220174	4900	5639
Eligible cultural and ecological gifts	95	700	4604	690	8412
Total tax credit on donations and gifts	96	597910	379050	670230	341622	4880	1532
Total federal non-refundable tax credits	97	1881660	5170103	2127350	5792316	18220	46257
Federal dividend tax credit	98	446770	1566140	460960	1260658	3230	5912
Overseas employment tax credit	99	1270	14720	620	6282
Minimum tax carryover	100	6750	20350	5860	18069	40	179
Basic federal tax	101	1823920	18503638	2018430	13913659	17800	125777
Federal Foreign Tax Credit	102	118890	94534	159110	113841	670	319
Federal Political contribution tax credit	103	22030	4078	27550	5036	470	91
Investment Tax Credit	104	4420	10566	5100	15428	30	86
Labour-sponsored funds tax credit	105	100	56	2050	1298
Alternative minimum tax payable	106	6770	36895	5620	33750	30	180
Net federal tax	107	1823220	18395973	2016920	13780749	17790	125282
CPP contributions on self-employment	108	131150	214084	211540	334584	1520	2913
Employment Insurance premiums payable on self-employment	109	490	153	840	316
Social Benefits repayment	110	60890	163144	67460	185409	660	1424
Net Provincial Tax	111	1626590	7740119	1839300	5772331	17790	56740
Yukon first nations tax	112					910	5481
Total tax payable	113	1881670	26513473	2127370	20073390	18220	191844

Preliminary Table 5A: Taxable returns by province and territory

Item	Item code	Northwest Territories #	Northwest Territories $	Nunavut #	Nunavut $	Outside Canada #	Outside Canada $
Number of taxable returns	1	19580		10230		37810
Number of non-taxable returns	2
Total number of returns	3	19580		10230		37810
Employment income	4	18320	1301398	9970	689447	24590	1427113
Commissions (from employment)	5	270	7012	20	167	150	1864
Other employment income	6	910	7023	300	1813	1810	67647
Old Age Security pension (OASP)	7	970	5251	350	1870	4600	19753
CPP or QPP benefits	8	1560	11617	630	4281	5610	32539
Other pensions or superannuation	9	1230	32872	420	9013	2960	46884
Elected split-pension amount	10	390	4809	140	1319	20	288
Universal Child Care Benefit (UCCB)	11	1380	1983	970	1458	80	108
Employment Insurance and other benefits	12	2810	24190	1630	14135	1190	7803
Taxable amount of dividends from taxable Canadian corporations	13	1890	29921	550	5916	390	2361
Interest and other investment income	14	3410	4506	900	1018	740	1527
Net partnership income (Limited or non-active partners only)	15	30	62			770	29855
Registered disability savings plan income (RDSP)	16
Net rental income	17	1000	2497	360	484	340	365
Taxable capital gains	18	920	9812	260	2153	3550	141346
Support payments received	19	40	298			10	137
Registered retirement savings plan income (RRSP)	20	2080	13877	710	4673	910	10917
Other income	21	2780	29507	1140	6496	1540	22517
Net business income	22	1250	23669	440	6188	1100	46151
Net professional income	23	200	10625	100	6760	1430	46367
Net commission income	24	40	570	20	20	60	1217
Net farming income	25	30	6	10	-69	140	2372
Net fishing income	26	10	53	40	1542
Workers' compensation benefits	27	380	2932	160	982	10	13
Social assistance payments	28	420	988	870	3446
Net federal supplements	29	50	144	40	91
Total income assessed	30	19580	1525624	10230	763215	37810	1909282
Registered pension plan contributions (RPP)	31	8400	39166	4570	20891	3920	21395
RRSP deduction	32	7150	43108	2250	16118	1490	9900
Deduction for elected split-pension amount	33	440	5151	170	1586	20	247
Annual union, professional, or like dues	34	7890	7939	5270	4904	2070	1641
Universal Child Care Benefit repayment	35	20	12	20	12	10	4
Child care expenses	36	1150	6049	470	1995	130	456
Disability supports deductions	37
Business investment loss	38
Moving expenses	39	310	949	110	435	20	31
Support payments made	40	60	733	20	373	50	1003
Carrying charges and interest expenses	41	840	3533	220	499	770	693
Deductions for CPP/QPP contributions on self-employment and other earnings	42	790	770	270	213	60	47
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43
Exploration and development expenses	44	40	318			80	254
Other employment expenses	45	440	2031	90	184	470	1525
Clergy residence deduction	46	30	319			20	214
Other deductions	47	640	961	390	494	810	51009
Total deductions before adjustments	48	14410	111081	7350	48160	7330	88431
Social benefits repayment	49	600	1369	300	691	50	75
Net income after adjustments	50	19580	1413203	10230	714365	37810	1820775
Canadian Forces personnel and police deduction	51					30	782
Employee home relocation loan deduction	52
Security options deductions	53					380	30159
Other payments deductions	54	820	4061	1030	4517	20	43
Limited partnership losses of other years	55
Non-capital losses of other years	56	20	117			110	1839
Net capital losses of other years	57	260	661	50	198	140	753
Capital gains deduction	58	20	4103
Northern residents deductions	59	15910	93029	8580	52077	90	209
Additional deductions	60	10	13			1740	30130
Farming/fishing losses of prior years	61
Total deductions from net income	62	16110	102198	8720	58025	2490	63922
Taxable income assessed	63	19580	1311006	10230	656339	37810	1756872
Basic personal amount	64	19580	205655	10230	107563	19870	209078
Age amount	65	730	3288	230	1114	5360	33017
Spouse or common-law partner amount	66	1250	9211	1090	7674	7530	75186
Amount for eligible dependant	67	820	8208	570	5738	600	6073
Amount for children 17 and under	68	3980	15150	3080	13996	2040	7051
Amount for infirm dependants age 18 or older	69					10	60
CPP or QPP contributions through employment	70	17480	32881	9510	17213	17240	19930
CPP or QPP contributions on self-employment and other earnings	71	790	770	270	213	60	47
Employment Insurance premiums	72	17500	11878	9700	6394	17690	8071
Employment Insurance premiums on self-employment and other eligible earnings	73
PPIP premiums paid	74					40	9
PPIP premiums payable on employment income	75					10	3
PPIP premiums payable on self-employment income	76
Volunteer firefighters' amount	77	130	393	30	75
Canada employment amount	78	18420	19549	9980	10587	13170	13871
Public transit amount	79	260	76	50	27	470	313
Children's fitness amount	80	1470	758	270	92	270	166
Children's arts amount	81	310	145	40	12	110	58
Home buyers' amount	82	190	834	50	223
Adoption expenses	83
Pension income amount	84	1520	2956	530	1045	3100	6014
Caregiver amount	85	60	262	10	57	20	65
Disability amount	86	110	815	30	198	80	554
Disability amount transferred from a dependant	87	110	1031	30	255	20	225
Interest paid on student loans	88	1040	686	340	257	170	134
Tuition, education, and textbook amounts	89	1710	8517	780	3684	350	2887
Tuition, education, and textbook amounts transferred from a child	90	340	1580	90	462	100	551
Amounts transferred from spouse or common-law partner	91	320	1311	220	881	310	1597
Medical expenses	92	740	1999	240	764	680	2635
Total tax credits on personal amounts	93	19580	49199	10230	26784	26000	58148
Allowable charitable donations and government gifts	94	4410	5848	1650	2569	2580	3530
Eligible cultural and ecological gifts	95
Total tax credit on donations and gifts	96	4380	1608	1650	730	2340	982
Total federal non-refundable tax credits	97	19580	50807	10230	27514	26810	59130
Federal dividend tax credit	98	1910	4301	560	839	410	362
Overseas employment tax credit	99
Minimum tax carryover	100	20	85			20	84
Basic federal tax	101	19310	193929	10020	94928	33140	324473
Federal Foreign Tax Credit	102	540	162	150	38	360	796
Federal Political contribution tax credit	103	270	66	80	21	20	4
Investment Tax Credit	104	20	31
Labour-sponsored funds tax credit	105
Alternative minimum tax payable	106	20	165
Net federal tax	107	19310	193672	10020	94854	33130	349649
CPP contributions on self-employment	108	790	1540	270	425	60	93
Employment Insurance premiums payable on self-employment	109
Social Benefits repayment	110	600	1369	300	691	50	75
Net Provincial Tax	111	18860	82352	9980	30574	20630	109286
Yukon first nations tax	112
Total tax payable	113	19580	278936	10230	126545	37810	459104