Search - 优奇 营收情况 2024

Income Tax Audit Manual Compliance Programs Branch (CPB) Information This chapter was last updated July 2024. ... Usually, AQR staff are former auditors and audit team leaders. 8.4.3 Random file selection Normally, Integras is used to select a random sample of cases for AQR based on the following coverage rates applied at the regional level to ensure the proper coverage is achieved in each region: Office Audit – 11% Small Business Audit – 16% Medium Business – 16% Basic Files – 10% Once the audit team leader reviews and approves the first case in a case set that is sent for finalization, the system applies the sampling algorithm. ... They are also available in the CRA Electronic Library > Compliance Programs Branch Reference Material > Audit > Income Tax – Forms and Letters > Letters > Chapter 11. ...

Mutual Agreement Procedure- Program report- 2023 PDF version also available © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2024 ISSN: 2817-271X Rv1-43E-PDF On this page Executive summary Introduction What is the mutual agreement procedure Who is involved in the MAP The MAP program in Canada Recent Developments Timeline: General Timeline: Negotiable MAP case completions MAP results 2023 post-2015 MAP cases closed by outcome Negotiable MAP cases completed: Canadian-initiated and foreign-initiated Program statistics MAP cases by type Non-negotiable MAP cases by category Participation by foreign jurisdiction Participation by sector How to contact the CASD Appendix A Barriers to resolving double taxation How does the Canadian competent authority achieve resolution through the MAP Benefits of the MAP Footnotes Executive summary This is the annual report issued by the Canada Revenue Agency (CRA) on its Mutual Agreement Procedure (MAP) program. ... According to the publication of the OECD 2023 Mutual Agreement Procedure Awards, Canada won the Category 2 – Age of Inventory, best age of inventory award, with the smallest portion of cases received before January 1, 2016, for jurisdictions with more that 100 cases left in the 2023 ending inventory. ... The Gains category includes deferred-gains agreements for all treaties and the application of the transitional rule in the Canada – United States Convention with Respect to Taxes on Income and Capital. ...

Final Table 3: All returns by major source of income, Nova Scotia All money figures in thousands of dollars Please refer to the explanatory notes for information about this table Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 509910 0 325660 0 980 0 Number of non-taxable returns 2 218900 0 87910 0 590 0 Total number of returns 3 728810 0 413570 0 1570 0 Employment income 4 473200 15701617 410090 15108117 430 7220 Commissions (from employment) 5 11110 222725 10300 217481 10 39 Other employment income 6 52300 226621 35030 191978 50 111 Old Age Security pension 7 138360 833374 3480 20341 290 1773 CPP or QPP benefits 8 208130 1307097 22460 114616 500 2556 Other pensions or superannuation 9 120670 2280336 11250 194196 170 2503 Elected split-pension amount 10 38800 407264 6400 42321 50 452 Universal Child Care Benefit 11 43190 61899 23240 30937 70 118 Employment Insurance benefits 12 109300 791915 74510 418712 100 918 Taxable amount of dividends 13 98180 1212270 40080 164073 520 1814 Interest and other investment income 14 154830 255288 59600 44954 760 1508 Net partnership income 15 2880 1759 860-466 10-7 RDSP income 16 0 0 0 0 0 0 Net rental income 17 17520 47805 7590 1634 100 262 Taxable capital gains 18 26640 209159 9970 26431 200 1524 Support payments received 19 3780 31058 1690 6769 0 0 Registered Retirement Savings Plan income 20 58490 280211 32690 94091 110 663 Other income 21 106990 507596 47190 148942 540 1915 Net business income 22 39120 407977 9440 6492 120 476 Net professional income 23 6260 295606 1570 8730 10 112 Net commission income 24 4380 66624 1360 2474 10 67 Net farming income 25 4280 4341 1230-4347 1530 13104 Net fishing income 26 5500 76123 860 1517 10 64 Workers' compensation benefits 27 22880 177438 9900 31996 30 177 Social assistance payments 28 31040 177462 4150 10785 10 12 Net federal supplements 29 67690 256077 720 1332 160 623 Total income assessed 30 724010 25839640 413570 16884107 1560 38024 Registered pension plan contributions 31 146390 459021 138100 448279 60 154 Registered Retirement Savings Plan deduction 32 131350 652012 110150 473663 210 1347 Saskatchewan Pension Plan deduction 33 10 4 10 3 0 0 Deduction for elected split-pension amount 34 38800 406732 5780 60438 70 536 Annual union, professional, or like dues 35 143550 85118 124800 80898 90 36 Universal Child Care Benefit repayment 36 270 133 120 49 0 0 Child care expenses 37 30140 101161 24890 88686 40 77 Disability supports deductions 38 20 109 10 63 0 0 Business investment loss 39 200 7219 110 2269 0 0 Moving expenses 40 4090 19219 3460 16649 0 0 Support payments made 41 3170 27510 2100 16828 10 37 Carrying charges and interest expenses 42 56270 74700 21930 25736 160 251 Deductions for CPP/QPP contributions on self-employment/other earnings 43 29350 22224 3870 681 620 456 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 1050 13184 410 8660 10 0 Other employment expenses 46 22900 86767 21010 80823 10 13 Clergy residence deduction 47 1010 10301 900 9667 0 0 Other deductions 48 25650 39128 15460 11968 90 28 Total deductions before adjustments 49 364200 2004540 253350 1325357 910 2948 Social benefits repayment 50 11460 27889 5560 9806 20 60 Net income after adjustments 51 721980 23833236 413320 15549765 1360 38898 Canadian Forces personnel and police deduction 52 780 14460 780 14440 0 0 Employee home relocation loan deduction 53 40 12 40 12 0 0 Security options deductions 54 400 8606 370 8120 0 0 Other payments deductions 55 118450 610941 14630 44112 190 812 Limited partnership losses of other years 56 30 122 10 28 0 0 Non-capital losses of other years 57 760 5600 210 1363 0 0 Net capital losses of other years 58 5410 12753 1970 3171 20 52 Capital gains deduction 59 930 62569 240 6057 40 4354 Northern residents deductions 60 570 1273 530 1206 0 0 Additional deductions 61 4380 15905 480 2762 0 0 Farming/fishing losses of prior years 62 140 1551 40 447 60 901 Total deductions from net income 63 130050 734859 19130 81725 300 6136 Taxable income assessed 64 705390 23100428 413280 15468111 1340 32961 Basic personal amount 65 728800 7485123 413560 4243291 1570 16186 Age amount 66 143970 852518 4340 19413 330 1958 Spouse or common-law partner amount 67 52140 331132 32060 218906 270 1798 Amount for eligible dependant 68 30210 296241 21200 208161 20 217 Amount for children 17 and under 69 95560 331411 74070 253673 220 1001 Amount for infirm dependents age 18 or older 70 640 2373 330 1224 0 0 CPP or QPP contributions employment 71 424830 523685 377060 505022 340 267 CPP or QPP contributions self-employment 72 29350 22224 3870 681 620 456 Employment Insurance premiums 73 420020 194590 375620 185506 270 87 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 472620 476610 399120 413848 440 413 Public transit amount 78 17300 8124 15380 7348 0 0 Children's fitness amount 79 37800 20038 32280 17026 60 35 Home renovation expenses 80 88180 390829 57420 254737 140 688 Home buyers' amount 81 4760 22039 4330 20146 0 0 Adoption expenses 82 110 440 90 344 0 0 Pension income amount 83 147140 282015 17160 32570 210 393 Caregiver amount 84 4270 15350 2590 9247 10 34 Disability amount 85 23630 169294 3490 25083 20 144 Disability amount transferred from a dependent 86 7550 69569 5240 50572 10 76 Interest paid on student loans 87 25280 15099 22940 13734 0 0 Tuition, education, and textbook amounts 88 38370 193047 31810 155630 10 73 Tuition, education, and textbook amounts transferred from a child 89 18690 95998 15520 80007 40 249 Amounts transferred from spouse 90 32690 160638 9800 43791 140 741 Allowable portion of medical expenses 91 146790 298802 69580 100157 430 877 Total tax credits on personal amounts 92 728810 1838578 413560 1029017 1570 3856 Allowable charitable donations and government gifts 93 159720 198657 90580 88705 350 517 Eligible cultural, ecological gifts 94 160 700 80 120 0 0 Total tax credit on donations and gifts 95 158050 54437 89350 24054 350 142 Total federal non-refundable tax credits 96 728810 1893015 413560 1053072 1570 3998 Federal dividend tax credit 97 85160 175906 38190 24984 340 229 Basic federal tax 98 442040 2199520 306800 1676390 590 2663 Net federal tax 99 441160 2180570 306350 1663109 510 2130 CPP contributions on self-employment 100 29340 44447 3870 1361 620 912 Net provincial tax 101 499670 1821942 323080 1355356 760 2233 Total tax payable 102 509910 4074848 325660 3029632 980 5335 Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 3460 0 3220 0 1760 0 Number of non-taxable returns 2 260 0 240 0 260 0 Total number of returns 3 3710 0 3460 0 2030 0 Employment income 4 860 8616 790 17306 420 3486 Commissions (from employment) 5 0 0 10 27 30 233 Other employment income 6 230 881 240 784 120 281 Old Age Security pension 7 270 1640 270 1433 120 718 CPP or QPP benefits 8 680 3618 460 3176 340 2104 Other pensions or superannuation 9 110 1011 230 6917 120 1733 Elected split-pension amount 10 50 266 100 862 70 590 Universal Child Care Benefit 11 130 180 260 376 150 213 Employment Insurance benefits 12 3460 41541 70 382 50 231 Taxable amount of dividends 13 610 4200 980 7927 440 1679 Interest and other investment income 14 940 1240 1350 3443 420 330 Net partnership income 15 10 2 100-176 10 31 RDSP income 16 0 0 0 0 0 0 Net rental income 17 50 40 200-12 140 32 Taxable capital gains 18 150 775 280 2002 130 526 Support payments received 19 0 0 20 89 10 66 Registered Retirement Savings Plan income 20 300 2126 300 1621 290 1749 Other income 21 580 2212 1100 3581 370 808 Net business income 22 120 44 100 146 70 127 Net professional income 23 0 0 3430 276942 20 71 Net commission income 24 20 167 20 152 2000 60352 Net farming income 25 30-37 20-166 10-16 Net fishing income 26 3660 69688 0 0 0 0 Workers' compensation benefits 27 60 303 10 56 20 94 Social assistance payments 28 20 38 10 48 10 21 Net federal supplements 29 50 108 30 61 30 70 Total income assessed 30 3710 138733 3450 326982 2020 75530 Registered pension plan contributions 31 20 30 110 417 30 37 Registered Retirement Savings Plan deduction 32 690 3693 1700 23107 570 4434 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 50 311 140 2234 70 543 Annual union, professional, or like dues 35 330 120 310 258 90 45 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 110 226 310 1338 150 413 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 0 0 50 372 20 109 Support payments made 41 40 284 50 1697 30 398 Carrying charges and interest expenses 42 160 184 560 1559 240 644 Deductions for CPP/QPP contributions on self-employment/other earnings 43 2530 2260 2740 3858 1490 1609 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 50 687 10 5 Other employment expenses 46 60 93 40 305 60 446 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 330 239 90 330 60 83 Total deductions before adjustments 49 2920 7479 3150 36207 1690 8819 Social benefits repayment 50 600 1680 150 715 20 84 Net income after adjustments 51 3680 135987 3410 290595 1970 66874 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 130 448 50 161 60 184 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 20 154 20 91 Net capital losses of other years 58 30 48 80 341 40 222 Capital gains deduction 59 40 3108 10 184 0 0 Northern residents deductions 60 0 0 0 0 0 0 Additional deductions 61 0 0 20 24 0 0 Farming/fishing losses of prior years 62 10 76 0 0 0 0 Total deductions from net income 63 210 3683 160 864 120 501 Taxable income assessed 64 3680 132309 3400 289734 1960 66373 Basic personal amount 65 3710 38230 3460 35578 2030 20852 Age amount 66 280 1410 150 646 140 706 Spouse or common-law partner amount 67 560 3816 270 2002 190 1271 Amount for eligible dependant 68 80 763 110 1102 90 887 Amount for children 17 and under 69 730 2650 740 2801 350 1264 Amount for infirm dependents age 18 or older 70 10 21 0 0 0 0 CPP or QPP contributions employment 71 750 380 680 478 340 138 CPP or QPP contributions self-employment 72 2530 2260 2740 3858 1490 1609 Employment Insurance premiums 73 3560 1739 480 144 250 51 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 980 925 950 844 470 425 Public transit amount 78 0 0 50 19 20 8 Children's fitness amount 79 300 141 450 316 180 109 Home renovation expenses 80 540 2025 860 4916 360 1832 Home buyers' amount 81 10 60 30 141 10 60 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 160 281 320 604 180 356 Caregiver amount 84 60 243 20 88 10 39 Disability amount 85 40 270 30 201 20 137 Disability amount transferred from a dependent 86 70 546 40 436 20 168 Interest paid on student loans 87 20 7 180 166 50 33 Tuition, education, and textbook amounts 88 60 171 200 1590 80 369 Tuition, education, and textbook amounts transferred from a child 89 160 730 240 1501 90 474 Amounts transferred from spouse 90 130 719 90 376 60 268 Allowable portion of medical expenses 91 980 2045 750 1729 520 1045 Total tax credits on personal amounts 92 3710 8916 3460 8933 2030 4815 Allowable charitable donations and government gifts 93 990 690 1600 4631 610 1216 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 960 181 1600 1307 600 339 Total federal non-refundable tax credits 96 3710 9097 3460 10240 2030 5154 Federal dividend tax credit 97 580 584 900 1261 370 242 Basic federal tax 98 3120 12704 2600 53141 1250 6952 Net federal tax 99 3070 12255 2600 52660 1250 6935 CPP contributions on self-employment 100 2530 4519 2740 7716 1490 3218 Net provincial tax 101 3320 10464 2770 37293 1400 5600 Total tax payable 102 3460 28918 3220 98384 1760 15837 Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 19050 0 15390 0 113680 0 Number of non-taxable returns 2 4100 0 6610 0 60920 0 Total number of returns 3 23150 0 22000 0 174610 0 Employment income 4 4770 60646 7480 181250 17620 120404 Commissions (from employment) 5 110 1658 120 1929 140 497 Other employment income 6 750 2135 1230 6074 12050 19765 Old Age Security pension 7 1240 7453 4450 24959 121250 735266 CPP or QPP benefits 8 3350 17290 6660 39212 158830 1053743 Other pensions or superannuation 9 1150 19778 3210 54276 101370 1957670 Elected split-pension amount 10 670 5036 1020 7699 29410 344756 Universal Child Care Benefit 11 1910 2780 950 1497 390 476 Employment Insurance benefits 12 1010 7190 780 6377 3530 20812 Taxable amount of dividends 13 2920 11082 16240 925410 32120 84707 Interest and other investment income 14 4540 5277 12580 83284 66560 106951 Net partnership income 15 70-9 790 2012 940 325 RDSP income 16 0 0 0 0 0 0 Net rental income 17 1400 2909 4710 40046 2790 2587 Taxable capital gains 18 870 3736 4520 155365 9200 13730 Support payments received 19 110 635 40 312 490 2579 Registered Retirement Savings Plan income 20 2000 8861 1720 10407 13580 63884 Other income 21 2610 8442 7490 30918 33390 78080 Net business income 22 22680 390438 1430 6463 3700 3088 Net professional income 23 100 1168 330 5095 630 2925 Net commission income 24 130 880 190 1248 440 955 Net farming income 25 210-762 210-105 900-2853 Net fishing income 26 80 401 130 1229 210 347 Workers' compensation benefits 27 310 1538 180 1121 5820 30992 Social assistance payments 28 130 506 10 35 1510 3334 Net federal supplements 29 550 1680 540 1428 56920 191421 Total income assessed 30 23040 560747 21990 1587541 174610 4836442 Registered pension plan contributions 31 550 1038 790 1962 3630 4036 Registered Retirement Savings Plan deduction 32 4410 22600 3650 29017 5600 37953 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 570 5401 1100 10054 29890 316524 Annual union, professional, or like dues 35 1150 417 1520 620 9610 1304 Universal Child Care Benefit repayment 36 0 0 0 0 10 3 Child care expenses 37 1360 3399 590 2137 140 189 Disability supports deductions 38 0 0 0 0 10 27 Business investment loss 39 10 271 40 3709 30 738 Moving expenses 40 120 603 80 333 80 437 Support payments made 41 100 722 120 2550 570 4207 Carrying charges and interest expenses 42 1160 2146 5850 22697 23990 17920 Deductions for CPP/QPP contributions on self-employment/other earnings 43 16200 12677 860 417 380 94 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 20 179 250 2001 260 1248 Other employment expenses 46 240 1014 250 1072 480 1374 Clergy residence deduction 47 10 64 10 55 70 410 Other deductions 48 480 461 1230 1084 4010 17790 Total deductions before adjustments 49 18220 50999 10650 77709 56550 404255 Social benefits repayment 50 140 363 1760 7284 2740 6534 Net income after adjustments 51 22000 520501 21740 1504468 174560 4426196 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 10 60 0 0 20 74 Other payments deductions 55 970 3724 720 2565 62280 225747 Limited partnership losses of other years 56 0 0 0 0 10 88 Non-capital losses of other years 57 320 2726 80 697 70 315 Net capital losses of other years 58 160 421 890 5523 1960 2437 Capital gains deduction 59 20 327 470 47331 100 471 Northern residents deductions 60 10 12 0 0 10 25 Additional deductions 61 40 170 200 247 3370 10805 Farming/fishing losses of prior years 62 10 42 10 29 10 35 Total deductions from net income 63 1480 7482 2250 57013 66490 240109 Taxable income assessed 64 21960 513407 21710 1447645 174350 4186401 Basic personal amount 65 23150 237710 22000 226236 174610 1798183 Age amount 66 1530 8744 3360 15293 125530 753360 Spouse or common-law partner amount 67 2880 19227 1110 7319 10120 42867 Amount for eligible dependant 68 850 8342 270 2568 900 7307 Amount for children 17 and under 69 3890 14290 2370 9191 1330 3832 Amount for infirm dependents age 18 or older 70 20 101 20 53 230 834 CPP or QPP contributions employment 71 4180 2249 6090 5062 8580 2359 CPP or QPP contributions self-employment 72 16200 12677 860 417 380 94 Employment Insurance premiums 73 3370 857 3830 1101 10530 1851 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 5110 4729 8050 7837 27050 19057 Public transit amount 78 120 45 150 42 690 331 Children's fitness amount 79 1400 735 1310 907 310 150 Home renovation expenses 80 2490 11379 3220 18510 19850 82792 Home buyers' amount 81 90 417 50 224 110 424 Adoption expenses 82 10 28 0 0 10 22 Pension income amount 83 1720 3245 4010 7458 119420 229886 Caregiver amount 84 130 486 100 328 1020 3699 Disability amount 85 160 1110 610 4438 16400 117359 Disability amount transferred from a dependent 86 220 1930 140 1277 1190 8530 Interest paid on student loans 87 430 296 170 112 50 71 Tuition, education, and textbook amounts 88 500 2332 1710 15124 410 837 Tuition, education, and textbook amounts transferred from a child 89 570 2917 500 2590 1110 5443 Amounts transferred from spouse 90 990 4127 660 2756 18020 95075 Allowable portion of medical expenses 91 5750 9586 4490 18066 55400 148017 Total tax credits on personal amounts 92 23150 52134 22000 52040 174610 498357 Allowable charitable donations and government gifts 93 4090 4191 5900 31469 50320 60423 Eligible cultural, ecological gifts 94 0 0 10 93 70 205 Total tax credit on donations and gifts 95 4040 1136 5870 8956 50110 16377 Total federal non-refundable tax credits 96 23150 53270 22000 60995 174610 514734 Federal dividend tax credit 97 2170 1457 14290 131487 25230 13898 Basic federal tax 98 11510 42185 11580 121724 82460 218816 Net federal tax 99 11470 41710 11500 120109 82300 217193 CPP contributions on self-employment 100 16200 25355 860 833 380 188 Net provincial tax 101 13650 34421 15140 107911 113320 215231 Total tax payable 102 19050 101849 15390 236137 113680 439146 Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 18020 0 8700 0 Number of non-taxable returns 2 48040 0 9970 0 Total number of returns 3 66060 0 18670 0 Employment income 4 25320 135561 5440 59011 Commissions (from employment) 5 310 380 90 480 Other employment income 6 1620 2025 990 2588 Old Age Security pension 7 5910 34374 1080 5417 CPP or QPP benefits 8 9970 41360 4900 29421 Other pensions or superannuation 9 920 5925 2140 36328 Elected split-pension amount 10 360 1500 660 3782 Universal Child Care Benefit 11 15590 24615 510 706 Employment Insurance benefits 12 24640 288142 1130 7608 Taxable amount of dividends 13 1370 1267 2900 10111 Interest and other investment income 14 4010 2369 4080 5932 Net partnership income 15 10 1 90 45 RDSP income 16 0 0 0 0 Net rental income 17 240 45 310 263 Taxable capital gains 18 350 421 990 4649 Support payments received 19 360 605 1060 19981 Registered Retirement Savings Plan income 20 2510 6047 5000 90763 Other income 21 3410 7050 10320 225648 Net business income 22 830-236 640 939 Net professional income 23 50-20 110 511 Net commission income 24 120 123 100 204 Net farming income 25 70-209 70-268 Net fishing income 26 510 2625 40 246 Workers' compensation benefits 27 6320 109390 240 1770 Social assistance payments 28 24960 162017 220 667 Net federal supplements 29 8370 58549 330 805 Total income assessed 30 66060 883925 14020 507610 Registered pension plan contributions 31 1880 1256 1220 1811 Registered Retirement Savings Plan deduction 32 2320 3201 2070 52997 Saskatchewan Pension Plan deduction 33 0 0 0 0 Deduction for elected split-pension amount 34 250 1342 890 9348 Annual union, professional, or like dues 35 4330 1010 1330 412 Universal Child Care Benefit repayment 36 140 77 10 4 Child care expenses 37 2390 4389 170 307 Disability supports deductions 38 0 0 0 0 Business investment loss 39 0 0 10 140 Moving expenses 40 180 285 110 406 Support payments made 41 100 300 40 488 Carrying charges and interest expenses 42 560 424 1650 3139 Deductions for CPP/QPP contributions on self-employment/other earnings 43 460 97 220 75 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 Exploration and development expenses 45 10 2 40 381 Other employment expenses 46 610 1106 160 522 Clergy residence deduction 47 10 32 10 44 Other deductions 48 3260 2411 650 4735 Total deductions before adjustments 49 11720 15950 5040 74818 Social benefits repayment 50 50 102 420 1260 Net income after adjustments 51 66000 867976 13970 431977 Canadian Forces personnel and police deduction 52 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 Security options deductions 54 0 0 10 143 Other payments deductions 55 38660 329950 780 3238 Limited partnership losses of other years 56 0 0 0 0 Non-capital losses of other years 57 30 78 30 163 Net capital losses of other years 58 20 24 230 514 Capital gains deduction 59 10 82 20 655 Northern residents deductions 60 20 22 10 6 Additional deductions 61 180 996 80 894 Farming/fishing losses of prior years 62 0 0 0 0 Total deductions from net income 63 38770 331166 1140 6180 Taxable income assessed 64 49750 537641 13950 425846 Basic personal amount 65 66060 677269 18670 191588 Age amount 66 7200 45345 1120 5645 Spouse or common-law partner amount 67 3620 26615 1070 7310 Amount for eligible dependant 68 6130 61454 560 5440 Amount for children 17 and under 69 10740 38786 1120 3923 Amount for infirm dependents age 18 or older 70 20 75 10 41 CPP or QPP contributions employment 71 22500 5560 4310 2170 CPP or QPP contributions self-employment 72 460 97 220 75 Employment Insurance premiums 73 18500 2390 3620 864 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 Canada employment amount 77 24840 23433 5620 5101 Public transit amount 78 590 236 310 95 Children's fitness amount 79 1230 463 290 155 Home renovation expenses 80 1580 5768 1730 8182 Home buyers' amount 81 100 433 30 122 Adoption expenses 82 0 0 0 0 Pension income amount 83 1210 2024 2750 5198 Caregiver amount 84 240 872 90 314 Disability amount 85 2120 15219 740 5333 Disability amount transferred from a dependent 86 480 4744 150 1291 Interest paid on student loans 87 1350 637 90 43 Tuition, education, and textbook amounts 88 2910 13369 680 3551 Tuition, education, and textbook amounts transferred from a child 89 180 750 270 1336 Amounts transferred from spouse 90 2180 10065 620 2721 Allowable portion of medical expenses 91 5670 8568 3240 8711 Total tax credits on personal amounts 92 66060 141627 18670 38883 Allowable charitable donations and government gifts 93 2260 1027 3020 5788 Eligible cultural, ecological gifts 94 0 0 0 0 Total tax credit on donations and gifts 95 2190 257 2990 1688 Total federal non-refundable tax credits 96 66060 141884 18670 40571 Federal dividend tax credit 97 730 133 2360 1631 Basic federal tax 98 14390 17141 7740 47804 Net federal tax 99 14390 17140 7720 47330 CPP contributions on self-employment 100 460 194 220 150 Net provincial tax 101 17620 15806 8600 37627 Total tax payable 102 18020 33241 8700 86368 Date modified: 2012-11-07 ...

Final Table 3A: Taxable returns by major source of income, British Columbia Please refer to the explanatory notes for information about this table Final Basic Table 3A: Taxable returns by major source of income, British Columbia All money figures in thousands of dollars Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 2218570 1452460 5050 Number of non-taxable returns 2 Total number of returns 3 2218570 1452460 5050 Employment income 4 1622800 80576165 1439450 77271994 1950 65312 Commissions (from employment) 5 56370 1793142 53100 1731765 20 899 Other employment income 6 305920 1355194 166080 1129451 350 5368 Old Age Security pension 7 329050 1975626 23510 130204 780 4701 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 484090 3573753 74470 474452 1280 8143 Other pensions or superannuation 9 384870 8474538 37740 588876 700 12392 Elected split-pension amount 10 116050 1297082 20590 121907 260 1943 Universal Child Care Benefit (UCCB) 11 101900 145019 68770 94642 210 318 Employment Insurance and other benefits 12 268560 1808432 208070 1072796 290 2024 Taxable amount of dividends 13 464680 7934489 206830 1117176 1550 17409 Interest and other investment income 14 744370 2090056 359300 420138 2580 7885 Net partnership income 15 28870 35972 8670 224 120 220 Registered disability savings plan (RDSP) income 16 20 56 Net rental income 17 187220 675224 96510 36206 720 3428 Taxable capital gains 18 229890 2998023 97690 472602 870 13503 Support payments received 19 7450 120424 3440 23966 Registered Retirement Savings Plan (RRSP) income 20 269950 1772086 158560 591706 450 3620 Other income 21 442370 2120274 203670 528019 1690 4839 Net business income 22 281330 4378383 76070 139137 590 6038 Net professional income 23 38850 1622738 11320 55494 40 731 Net commission income 24 28380 650258 8070 15549 30 318 Net farming income 25 20500 15211 7710-31618 4940 72348 Net fishing income 26 4450 83736 720 2845 Workers' compensation benefits 27 64590 406267 46250 194866 100 690 Social assistance payments 28 12370 42483 8300 26664 Net federal supplements 29 21250 42637 2050 4602 110 289 Total income assessed 30 2218570 125987271 1452460 86213664 5050 232548 Registered pension plan (RPP) contributions 31 492340 1792580 468840 1754174 310 890 RRSP deduction 32 743500 4151117 622240 3300812 1070 7935 Saskatchewan Pension Plan (SPP) deduction 33 30 13 20 12 Deduction for elected split-pension amount 34 128060 1374807 17640 162022 350 2664 Annual union, professional, or like dues 35 592820 492313 531710 472314 500 285 Universal Child Care Benefit repayment 36 540 375 400 285 Child care expenses 37 91310 379474 72510 313607 80 158 Disability supports deductions 38 120 960 70 347 Business investment loss 39 1190 25786 730 16045 Moving expenses 40 15380 80014 12860 66082 Support payments made 41 8710 122538 6130 84247 20 200 Carrying charges and interest expenses 42 455240 650913 222160 239975 780 2114 Deductions for CPP or QPP contributions on self-employment and other earnings 43 238170 185142 34420 6917 2980 2162 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 12020 232671 4680 110100 50 835 Other employment expenses 46 109890 558698 101640 521627 60 282 Clergy residence deduction 47 3370 47621 3120 45633 Other deductions 48 86130 195059 48990 44761 200 381 Total deductions before adjustments 49 1629170 10290082 1086470 7138960 4200 18236 Social benefits repayment 50 68350 177509 28920 51687 170 516 Net income after adjustments 51 2218030 115528973 1452410 79023705 5040 214012 Canadian Forces personnel and police deduction 52 480 10728 480 10680 Employee home relocation loan deduction 53 270 55 260 54 Security options deductions 54 7770 419851 7020 394924 Other payments deductions 55 96880 490842 56080 226178 210 991 Limited partnership losses of other years 56 330 2228 110 931 Non-capital losses of other years 57 4720 55470 1280 10322 20 110 Net capital losses of other years 58 78080 290888 30260 73559 250 674 Capital gains deduction 59 5050 379261 1420 30867 180 10707 Northern residents deductions 60 30430 91572 24870 76783 450 1120 Additional deductions 61 17640 45013 1930 6560 30 87 Farming/fishing losses of prior years 62 1110 10310 290 1350 410 5342 Total deductions from net income 63 232200 1796221 120090 832209 1300 19116 Taxable income assessed 64 2217890 113734419 1452410 78191555 5030 194960 Basic personal amount 65 2218550 22946038 1452440 15014275 5050 52370 Age amount 66 319230 1650020 23680 96091 770 3829 Spouse or common-law partner amount 67 187760 1292805 145140 1024666 680 4150 Amount for eligible dependant 68 62450 608342 50400 490558 60 568 Amount for children 17 and under 69 357670 1266679 287020 1009791 940 4250 Amount for infirm dependants age 18 or older 70 1160 4341 690 2618 CPP or QPP contributions through employment 71 1511030 2429216 1390820 2346086 1640 1931 CPP or QPP contributions self-employment and other eligible earnings 72 238170 185142 34420 6917 2980 2162 Employment Insurance premiums 73 1454710 843245 1335210 814155 1200 528 Employment Insurance premiums on self-employment and other eligible earnings 74 660 243 70 18 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 1450380 1523504 2090 2090 Public transit amount 79 167890 126019 148510 116347 20 12 Children's fitness amount 80 180110 99259 149900 81963 320 170 Home buyers' amount 81 18290 83909 16710 76662 Adoption expenses 82 380 2728 310 2216 Pension income amount 83 445900 876014 56270 106202 880 1681 Caregiver amount 84 29810 145563 22850 113381 130 667 Disability amount 85 36640 264938 9340 67452 40 268 Disability amount transferred from a dependant 86 19560 179861 14660 139451 50 468 Interest paid on student loans 87 74640 41010 67150 36515 20 10 Tuition, education, and textbook amounts 88 161850 739946 131980 585548 110 272 Tuition, education, and textbook amounts transferred from a child 89 72650 348230 58490 280386 180 871 Amounts transferred from spouse 90 58120 230244 35210 141773 250 1109 Allowable portion of medical expenses 91 330950 902836 129840 275315 1190 3112 Total tax credits on personal amounts 92 2218560 5556321 1452460 3652784 5050 12082 Allowable charitable donations and government gifts 93 694800 1226155 434490 624585 1720 5678 Eligible cultural, ecological gifts 94 610 4707 390 515 Total tax credit on donations and gifts 95 692550 341743 432960 172124 1710 1606 Total federal non-refundable tax credits 96 2218560 5898064 1452460 3824907 5050 13688 Federal dividend tax credit 97 460730 1184298 207760 169213 1430 2572 Overseas employment tax credit 98 720 7221 700 7165 Minimum tax carryover 99 5130 14680 1200 5238 100 305 Basic federal tax 100 2103420 13845965 1431340 10201857 3650 20058 Federal foreign tax credit 101 158550 122023 66900 67194 390 318 Federal political contribution tax credit 102 20670 3304 6730 1097 110 18 Investment tax credit 103 5860 15320 2900 8368 30 62 Labour-sponsored funds tax credit 104 2140 1310 1680 1020 Alternative minimum tax payable 105 5780 27152 370 3141 40 232 Net federal tax 106 2101990 13707445 1430770 10124533 3630 19633 CPP contributions payable on self-employment and other earnings 107 238170 370285 34420 13834 2980 4325 Employment Insurance premiums payable on self-employment and other eligible earnings 108 660 243 70 18 Social benefits repayment 109 68350 177509 28920 51687 170 516 Net provincial or territorial tax 110 1902800 5690086 1326990 4137609 3060 8208 Total tax payable 111 2218570 19945567 1452460 14327680 5050 32683 Final Basic Table 3A: Taxable returns by major source of Income, British Columbia Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 3050 20950 15470 Number of non-taxable returns 2 Total number of returns 3 3050 20950 15470 Employment income 4 830 6971 4230 93750 2760 30345 Commissions (from employment) 5 50 537 180 1671 Other employment income 6 40 71 2040 10120 740 1611 Old Age Security pension 7 210 1245 1580 8506 790 4611 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 400 2231 2530 18729 1720 11402 Other pensions or superannuation 9 70 608 1320 28408 540 7688 Elected split-pension amount 10 30 158 430 3076 300 2011 Universal Child Care Benefit (UCCB) 11 100 156 1370 2050 910 1307 Employment Insurance and other benefits 12 2140 17568 420 2588 280 1443 Taxable amount of dividends 13 320 1710 4890 35090 3170 15261 Interest and other investment income 14 840 1715 8720 19552 5340 7109 Net partnership income 15 20 3 560 3480 220 101 Registered disability savings plan (RDSP) income 16 Net rental income 17 180 193 2290 1965 2350 2269 Taxable capital gains 18 140 903 2890 19348 1860 10812 Support payments received 19 50 515 30 302 Registered Retirement Savings Plan (RRSP) income 20 210 1152 1860 11767 1970 13346 Other income 21 290 504 5210 20972 2810 5233 Net business income 22 140 487 840 1401 690 1803 Net professional income 23 20920 1499353 90 100 Net commission income 24 130 412 15420 603274 Net farming income 25 20-12 150-717 100-405 Net fishing income 26 3040 75998 Workers' compensation benefits 27 100 638 60 323 110 666 Social assistance payments 28 40 138 70 269 60 259 Net federal supplements 29 60 173 70 161 80 228 Total income assessed 30 3050 112719 20950 1781673 15470 722546 Registered pension plan (RPP) contributions 31 30 58 490 1098 140 192 RRSP deduction 32 600 4265 9860 124578 5060 48266 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 30 131 630 7745 270 2325 Annual union, professional, or like dues 35 150 54 2030 1343 680 404 Universal Child Care Benefit repayment 36 Child care expenses 37 60 201 1550 7550 870 3362 Disability supports deductions 38 Business investment loss 39 20 500 20 855 Moving expenses 40 20 81 280 2482 70 441 Support payments made 41 180 6131 80 1683 Carrying charges and interest expenses 42 270 263 3870 10100 2620 5583 Deductions for CPP or QPP contributions on self-employment and other earnings 43 2610 2330 18370 23679 13920 15676 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 360 6177 120 1614 Other employment expenses 46 40 118 300 1344 440 5672 Clergy residence deduction 47 10 94 Other deductions 48 210 162 620 1224 420 504 Total deductions before adjustments 49 2830 7845 20310 194049 14870 86609 Social benefits repayment 50 270 587 780 3334 240 804 Net income after adjustments 51 3050 104288 20920 1584689 15420 636118 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 40 2723 Other payments deductions 55 190 946 200 753 250 1152 Limited partnership losses of other years 56 Non-capital losses of other years 57 110 2236 210 1467 Net capital losses of other years 58 40 243 1030 3760 720 2077 Capital gains deduction 59 40 1600 40 570 20 602 Northern residents deductions 60 30 69 80 204 50 132 Additional deductions 61 90 301 20 20 Farming/fishing losses of prior years 62 50 378 Total deductions from net income 63 340 3266 1540 10649 1230 5512 Taxable income assessed 64 3050 101021 20920 1574056 15420 630616 Basic personal amount 65 3050 31639 20950 216627 15470 160366 Age amount 66 220 1105 1040 4481 800 3793 Spouse or common-law partner amount 67 330 2226 1850 12645 1920 13124 Amount for eligible dependant 68 120 1169 630 6186 610 6050 Amount for children 17 and under 69 520 1964 4190 15138 3380 11939 Amount for infirm dependants age 18 or older 70 20 85 CPP or QPP contributions through employment 71 610 292 3650 2492 2410 1145 CPP or QPP contributions self-employment and other eligible earnings 72 2610 2330 18370 23679 13920 15676 Employment Insurance premiums 73 2700 1158 2800 769 1750 370 Employment Insurance premiums on self-employment and other eligible earnings 74 110 48 40 17 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 700 674 5690 5359 3260 3008 Public transit amount 79 50 20 1140 630 460 270 Children's fitness amount 80 160 88 2600 1676 1600 959 Home buyers' amount 81 20 73 160 758 70 341 Adoption expenses 82 Pension income amount 83 100 170 1670 3160 810 1529 Caregiver amount 84 40 215 170 828 400 2022 Disability amount 85 20 109 100 718 50 391 Disability amount transferred from a dependant 86 20 199 190 1715 170 1456 Interest paid on student loans 87 30 12 930 853 230 127 Tuition, education, and textbook amounts 88 150 541 1660 14599 870 3279 Tuition, education, and textbook amounts transferred from a child 89 80 337 1040 5444 700 3456 Amounts transferred from spouse 90 80 345 440 1790 490 1697 Allowable portion of medical expenses 91 380 858 4280 11626 2870 6544 Total tax credits on personal amounts 92 3050 6829 20950 49698 15470 35646 Allowable charitable donations and government gifts 93 430 426 8620 25289 5280 11178 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 430 115 8600 7145 5270 3118 Total federal non-refundable tax credits 96 3050 6944 20950 56842 15470 38764 Federal dividend tax credit 97 310 253 4530 5513 2830 2227 Overseas employment tax credit 98 Minimum tax carryover 99 40 171 30 78 Basic federal tax 100 2520 9871 16280 283689 10910 77373 Federal foreign tax credit 101 80 29 2040 2410 770 91 Federal political contribution tax credit 102 10 1 390 80 120 17 Investment tax credit 103 180 480 60 86 Labour-sponsored funds tax credit 104 20 15 20 11 Alternative minimum tax payable 105 20 81 20 83 Net federal tax 106 2520 9844 16260 281430 10890 77169 CPP contributions payable on self-employment and other earnings 107 2610 4660 18370 47358 13920 31352 Employment Insurance premiums payable on self-employment and other eligible earnings 108 110 48 40 17 Social benefits repayment 109 270 587 780 3334 240 804 Net provincial or territorial tax 110 2040 3570 14100 126004 9070 31359 Total tax payable 111 3050 18661 20950 458174 15470 140701 Final Basic Table 3A: Taxable returns by major source of Income, British Columbia Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 166450 125170 346910 Number of non-taxable returns 2 Total number of returns 3 166450 125170 346910 Employment income 4 36820 537935 50930 1733787 40360 368662 Commissions (from employment) 5 800 19327 820 31334 410 1913 Other employment income 6 6430 18311 12100 56851 109690 113917 Old Age Security pension 7 5990 33853 34090 192322 253590 1555560 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 13730 78903 46950 310914 319620 2516889 Other pensions or superannuation 9 5600 89278 27540 476784 300530 7121431 Elected split-pension amount 10 2900 21035 8730 65559 79290 1061300 Universal Child Care Benefit (UCCB) 11 12040 17713 5120 8205 270 352 Employment Insurance and other benefits 12 5100 31375 4340 34769 4670 29482 Taxable amount of dividends 13 18680 93640 90310 6176562 123780 413825 Interest and other investment income 14 40900 55256 82820 950738 217000 575311 Net partnership income 15 970 616 8930 25830 8380 4527 Registered disability savings plan (RDSP) income 16 Net rental income 17 14690 22037 48010 571732 18160 34335 Taxable capital gains 18 10550 68246 45210 2223774 62440 142197 Support payments received 19 530 3582 230 4474 690 5301 Registered Retirement Savings Plan (RRSP) income 20 17450 77807 12490 106163 47890 299451 Other income 21 20100 44939 49310 307108 128680 290783 Net business income 22 165910 4063594 14610 120064 15920 32126 Net professional income 23 630 6857 2340 44880 2670 11665 Net commission income 24 1040 8187 1780 18224 1170 2603 Net farming income 25 1720-6133 2460-10291 2960-6392 Net fishing income 26 130 722 190 2093 140 584 Workers' compensation benefits 27 2300 12572 1700 13488 8780 67989 Social assistance payments 28 1110 4030 100 481 620 2044 Net federal supplements 29 910 2373 1690 4697 15020 26294 Total income assessed 30 166450 5306055 125170 13470543 346910 14672190 Registered pension plan (RPP) contributions 31 3190 6113 5260 14329 6950 8822 RRSP deduction 32 37190 232948 30390 272661 22080 65742 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 2610 23632 9070 76939 93410 1061537 Annual union, professional, or like dues 35 9810 3982 11070 5710 23540 4579 Universal Child Care Benefit repayment 36 40 31 Child care expenses 37 8490 29165 3410 15171 150 185 Disability supports deductions 38 30 93 Business investment loss 39 120 3082 120 2842 110 827 Moving expenses 40 920 5286 390 2401 260 1384 Support payments made 41 480 4542 530 14476 1100 9101 Carrying charges and interest expenses 42 15230 23552 57510 239189 136910 107126 Deductions for CPP or QPP contributions on self-employment and other earnings 43 150970 128265 10130 4902 1550 427 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 490 13076 3570 84686 2410 10368 Other employment expenses 46 1740 8470 2400 11420 1600 4358 Clergy residence deduction 47 60 536 50 548 110 645 Other deductions 48 3490 3211 8430 15631 16480 94826 Total deductions before adjustments 49 159620 485919 86580 761378 208950 1370025 Social benefits repayment 50 1210 3704 15880 63769 17520 43244 Net income after adjustments 51 166200 4819555 125040 12649113 346910 13258966 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 90 2409 230 16771 200 771 Other payments deductions 55 4270 18946 3300 18239 24090 96319 Limited partnership losses of other years 56 10 81 120 914 70 229 Non-capital losses of other years 57 1910 26906 740 11248 220 1384 Net capital losses of other years 58 3110 8525 15290 151829 24270 39924 Capital gains deduction 59 170 3971 2680 326844 400 1941 Northern residents deductions 60 1710 4693 950 2435 1600 4408 Additional deductions 61 310 1673 1680 4462 12890 28417 Farming/fishing losses of prior years 62 120 745 120 2065 90 190 Total deductions from net income 63 11230 67950 23220 534809 60530 173612 Taxable income assessed 64 166130 4752313 125000 12115061 346910 13085359 Basic personal amount 65 166450 1721166 125160 1294945 346910 3598325 Age amount 66 6680 35172 23230 93498 255020 1376926 Spouse or common-law partner amount 67 23020 151640 5230 32839 4570 20350 Amount for eligible dependant 68 6670 66395 1370 13001 520 4248 Amount for children 17 and under 69 35100 130593 14940 55640 1480 3985 Amount for infirm dependants age 18 or older 70 100 396 90 317 210 742 CPP or QPP contributions through employment 71 32890 18419 37310 41401 8400 3919 CPP or QPP contributions self-employment and other eligible earnings 72 150970 128265 10130 4902 1550 427 Employment Insurance premiums 73 25970 6533 22640 8103 25610 5106 Employment Insurance premiums on self-employment and other eligible earnings 74 410 153 20 5 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 40190 38516 57960 57534 135130 96742 Public transit amount 79 4500 2519 3170 1453 6250 2743 Children's fitness amount 80 13140 7146 8080 5358 670 301 Home buyers' amount 81 670 3152 250 1139 150 645 Adoption expenses 82 30 196 20 199 Pension income amount 83 7970 15025 33310 63381 330840 658165 Caregiver amount 84 2600 13249 1330 6272 1640 6258 Disability amount 85 700 5086 3160 22895 20650 149339 Disability amount transferred from a dependant 86 1410 13296 920 7551 1730 12292 Interest paid on student loans 87 3020 1909 690 432 110 52 Tuition, education, and textbook amounts 88 7890 34429 8070 59176 3110 3999 Tuition, education, and textbook amounts transferred from a child 89 3860 18029 4350 21635 2580 11803 Amounts transferred from spouse 90 6000 22614 2080 8035 11370 44829 Allowable portion of medical expenses 91 30910 60769 26080 129339 119790 370811 Total tax credits on personal amounts 92 166450 374200 125160 289358 346910 955805 Allowable charitable donations and government gifts 93 33940 62798 44700 267849 147040 189861 Eligible cultural, ecological gifts 94 20 307 40 3177 120 257 Total tax credit on donations and gifts 95 33820 17537 44590 77639 146720 51767 Total federal non-refundable tax credits 96 166450 391737 125160 366997 346910 1007572 Federal dividend tax credit 97 16010 13478 89270 908578 123460 71808 Overseas employment tax credit 98 Minimum tax carryover 99 200 553 2980 6610 360 975 Basic federal tax 100 105690 451216 112040 1418049 340370 1029657 Federal foreign tax credit 101 5080 13700 27810 24440 49900 10445 Federal political contribution tax credit 102 690 102 2410 467 9660 1433 Investment tax credit 103 440 1032 1330 4090 770 835 Labour-sponsored funds tax credit 104 100 56 100 67 200 124 Alternative minimum tax payable 105 90 522 5180 22899 50 115 Net federal tax 106 105530 438038 111650 1389537 340120 1016889 CPP contributions payable on self-employment and other earnings 107 150970 256529 10130 9805 1550 853 Employment Insurance premiums payable on self-employment and other eligible earnings 108 410 153 20 5 Social benefits repayment 109 1210 3704 15880 63769 17520 43244 Net provincial or territorial tax 110 76970 169424 106430 693195 304180 381162 Total tax payable 111 166450 867848 125170 2156310 346910 1442148 Final Basic Table 3A: Taxable returns by major source of Income, British Columbia Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 42730 40330 Number of non-taxable returns 2 Total number of returns 3 42730 40330 Employment income 4 31210 235653 14270 231756 Commissions (from employment) 5 600 1290 380 4396 Other employment income 6 3190 5055 5250 14438 Old Age Security pension 7 1390 8225 7130 36401 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 4460 31425 18930 120666 Other pensions or superannuation 9 1880 17347 8970 131725 Elected split-pension amount 10 510 3019 3000 17074 Universal Child Care Benefit (UCCB) 11 12000 18563 1100 1713 Employment Insurance and other benefits 12 39330 585687 3920 30702 Taxable amount of dividends 13 3160 4013 11980 59804 Interest and other investment income 14 8220 7945 18650 44409 Net partnership income 15 80 14 940 956 Registered disability savings plan (RDSP) income 16 Net rental income 17 1470 793 2850 2267 Taxable capital gains 18 1560 2464 6700 44174 Support payments received 19 100 564 2390 81635 Registered Retirement Savings Plan (RRSP) income 20 6540 23033 22540 644041 Other income 21 5680 13461 24930 904416 Net business income 22 2680 5358 3900 8375 Net professional income 23 270 672 580 2916 Net commission income 24 310 623 430 1037 Net farming income 25 100-254 360-1315 Net fishing income 26 180 1133 40 214 Workers' compensation benefits 27 4510 110375 670 4661 Social assistance payments 28 1680 6882 390 1697 Net federal supplements 29 300 1613 960 2208 Total income assessed 30 42730 1084954 40330 2390379 Registered pension plan (RPP) contributions 31 4300 3078 2830 3826 RRSP deduction 32 7690 13776 7330 80135 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 760 3922 3280 33889 Annual union, professional, or like dues 35 8520 2082 4820 1562 Universal Child Care Benefit repayment 36 60 36 Child care expenses 37 3650 8363 560 1711 Disability supports deductions 38 Business investment loss 39 50 1323 Moving expenses 40 330 609 240 1226 Support payments made 41 70 210 130 1831 Carrying charges and interest expenses 42 3820 1661 12070 21349 Deductions for CPP or QPP contributions on self-employment and other earnings 43 1510 238 1710 546 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 10 23 320 5727 Other employment expenses 46 910 1534 750 3874 Clergy residence deduction 47 10 34 10 80 Other deductions 48 4500 3287 2790 31072 Total deductions before adjustments 49 22480 38893 22870 188168 Social benefits repayment 50 270 458 3090 9406 Net income after adjustments 51 42730 1045609 40320 2192918 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 30 51 160 2104 Other payments deductions 55 6330 118865 1950 8453 Limited partnership losses of other years 56 10 22 Non-capital losses of other years 57 50 175 180 1596 Net capital losses of other years 58 400 494 2710 9801 Capital gains deduction 59 10 24 90 2133 Northern residents deductions 60 420 984 280 744 Additional deductions 61 120 129 580 3362 Farming/fishing losses of prior years 62 30 142 Total deductions from net income 63 7090 120741 5640 28357 Taxable income assessed 64 42720 924912 40320 2164566 Basic personal amount 65 42730 440482 40330 415843 Age amount 66 1690 7637 6100 27487 Spouse or common-law partner amount 67 2280 13291 2770 17875 Amount for eligible dependant 68 1080 10429 1000 9738 Amount for children 17 and under 69 7060 23244 3060 10136 Amount for infirm dependants age 18 or older 70 30 104 CPP or QPP contributions through employment 71 24000 6801 9300 6730 CPP or QPP contributions self-employment and other eligible earnings 72 1510 238 1710 546 Employment Insurance premiums 73 26680 3710 10160 2814 Employment Insurance premiums on self-employment and other eligible earnings 74 10 1 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 31860 32101 16990 15983 Public transit amount 79 2370 1293 1430 731 Children's fitness amount 80 2240 807 1400 792 Home buyers' amount 81 180 751 80 374 Adoption expenses 82 Pension income amount 83 2310 4313 11760 22388 Caregiver amount 84 300 1322 330 1348 Disability amount 85 590 4287 1990 14395 Disability amount transferred from a dependant 86 120 1027 290 2407 Interest paid on student loans 87 2230 985 240 114 Tuition, education, and textbook amounts 88 5370 23395 2650 14707 Tuition, education, and textbook amounts transferred from a child 89 390 1495 990 4774 Amounts transferred from spouse 90 950 3365 1260 4685 Allowable portion of medical expenses 91 5700 7925 9900 36537 Total tax credits on personal amounts 92 42730 88346 40330 91576 Allowable charitable donations and government gifts 93 5750 3181 12820 35310 Eligible cultural, ecological gifts 94 10 3 10 368 Total tax credit on donations and gifts 95 5690 814 12760 9878 Total federal non-refundable tax credits 96 42730 89160 40330 101454 Federal dividend tax credit 97 3130 648 11990 10008 Overseas employment tax credit 98 Minimum tax carryover 99 10 10 190 725 Basic federal tax 100 40980 50302 39640 303892 Federal foreign tax credit 101 940 36 4650 3360 Federal political contribution tax credit 102 70 7 490 82 Investment tax credit 103 140 365 Labour-sponsored funds tax credit 104 20 12 Alternative minimum tax payable 105 10 76 Net federal tax 106 41000 50270 39620 300102 CPP contributions payable on self-employment and other earnings 107 1510 477 1710 1092 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 1 Social benefits repayment 109 270 458 3090 9406 Net provincial or territorial tax 110 27270 13247 32700 126309 Total tax payable 111 42730 64451 40330 436909 Date modified: 2013-06-21 ...

Final Table 3A: Taxable returns by major source of income, Manitoba Please refer to the explanatory notes for information about this table Final Basic Table 3A: Taxable returns by major source of income, Manitoba All money figures in thousands of dollars Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 628080 430670 13330 Number of non-taxable returns 2 Total number of returns 3 628080 430670 13330 Employment income 4 479490 21185529 428820 20407170 4680 106252 Commissions (from employment) 5 13150 339908 12490 333671 50 787 Other employment income 6 57680 213524 42460 185374 490 1303 Old Age Security pension 7 98130 599462 6370 37042 2190 13325 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 144640 1022024 22470 129436 3220 17139 Other pensions or superannuation 9 115940 2215444 12280 186839 1560 14625 Elected split-pension amount 10 35090 344941 7250 40298 500 2206 Universal Child Care Benefit (UCCB) 11 31760 46101 23240 32284 690 1249 Employment Insurance and other benefits 12 69940 426929 56150 267491 420 2585 Taxable amount of dividends 13 113560 1095200 55980 209909 3410 12547 Interest and other investment income 14 186320 397877 87400 81686 6330 15516 Net partnership income 15 5040 4309 1940 332 90-27 Registered disability savings plan (RDSP) income 16 Net rental income 17 28810 120014 14350 18253 890 5043 Taxable capital gains 18 54860 507788 24780 64543 2600 30407 Support payments received 19 2050 23147 1220 7882 Registered Retirement Savings Plan (RRSP) income 20 64890 347550 39490 118355 570 3581 Other income 21 137970 536612 72080 145786 5220 14106 Net business income 22 57570 843138 17730 28498 1110 8615 Net professional income 23 8010 403758 2610 15145 30 424 Net commission income 24 5100 124338 1860 3036 60 653 Net farming income 25 23890 232222 6260-14194 13170 246716 Net fishing income 26 1000 4874 220-79 50 72 Workers' compensation benefits 27 16430 63759 13720 35284 90 305 Social assistance payments 28 2560 6914 1820 4642 40 53 Net federal supplements 29 12350 26162 810 1577 510 1440 Total income assessed 30 628080 31131530 430670 22340261 13330 498950 Registered pension plan (RPP) contributions 31 202870 579745 193250 567492 1270 2644 RRSP deduction 32 201060 892239 173140 702680 2850 20249 Saskatchewan Pension Plan (SPP) deduction 33 10 6 10 5 Deduction for elected split-pension amount 34 37880 358288 5910 50585 590 2885 Annual union, professional, or like dues 35 196860 124997 180540 120555 1180 546 Universal Child Care Benefit repayment 36 150 58 120 47 Child care expenses 37 35740 98794 30160 87344 370 719 Disability supports deductions 38 30 61 10 25 Business investment loss 39 220 3856 140 2024 Moving expenses 40 2970 12030 2600 10480 10 42 Support payments made 41 2140 23757 1580 16499 30 198 Carrying charges and interest expenses 42 95650 94876 47240 40912 1180 1242 Deductions for CPP or QPP contributions on self-employment and other earnings 43 50800 40499 8220 1394 7550 6298 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 2410 44382 1050 21747 60 616 Other employment expenses 46 30220 128300 28020 120695 140 477 Clergy residence deduction 47 1490 16968 1340 15950 Other deductions 48 19350 44639 12260 9760 320 321 Total deductions before adjustments 49 465940 2463494 338860 1768195 10100 36335 Social benefits repayment 50 11730 30935 4730 9556 250 747 Net income after adjustments 51 628030 28638569 430670 20562578 13330 461885 Canadian Forces personnel and police deduction 52 520 10318 520 10313 Employee home relocation loan deduction 53 30 4 30 4 Security options deductions 54 680 35553 630 34738 Other payments deductions 55 31000 96687 16240 41503 630 1788 Limited partnership losses of other years 56 30 52 Non-capital losses of other years 57 800 7252 270 1641 10 82 Net capital losses of other years 58 14830 31680 6470 8723 480 732 Capital gains deduction 59 3340 212873 640 13236 670 36275 Northern residents deductions 60 14630 45081 12060 38222 40 107 Additional deductions 61 3380 6024 390 863 20 42 Farming/fishing losses of prior years 62 970 8519 300 1875 480 5421 Total deductions from net income 63 67150 454043 36270 151119 2090 44456 Taxable income assessed 64 627990 28184860 430670 20411463 13320 417513 Basic personal amount 65 628070 6500724 430670 4454249 13330 138309 Age amount 66 98990 545908 7040 30532 2260 12134 Spouse or common-law partner amount 67 44660 294243 35610 244231 1580 8413 Amount for eligible dependant 68 18210 175917 16050 155536 120 1038 Amount for children 17 and under 69 103220 385362 88330 324960 2300 10505 Amount for infirm dependants age 18 or older 70 560 1967 360 1281 CPP or QPP contributions through employment 71 442230 685241 413270 665844 3470 3649 CPP or QPP contributions self-employment and other eligible earnings 72 50800 40499 8220 1394 7550 6298 Employment Insurance premiums 73 441760 248159 407320 239873 3050 1265 Employment Insurance premiums on self-employment and other eligible earnings 74 90 38 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 490220 505521 430470 452197 4480 4505 Public transit amount 79 31340 17132 28630 15987 20 7 Children's fitness amount 80 51660 26406 44980 22938 970 468 Home buyers' amount 81 6650 31352 6290 29636 20 108 Adoption expenses 82 120 750 100 571 Pension income amount 83 134480 262240 18810 35355 1920 3470 Caregiver amount 84 4530 18604 3540 14830 60 215 Disability amount 85 16870 122003 4700 34010 170 1194 Disability amount transferred from a dependant 86 6930 64335 5490 52805 100 908 Interest paid on student loans 87 14290 6169 13240 5660 30 12 Tuition, education, and textbook amounts 88 45070 192661 39270 160910 280 1145 Tuition, education, and textbook amounts transferred from a child 89 18870 88475 16050 75358 330 1541 Amounts transferred from spouse 90 20400 85708 10800 47057 800 3432 Allowable portion of medical expenses 91 120490 254331 51910 85161 3870 8432 Total tax credits on personal amounts 92 628080 1583062 430670 1072556 13330 31070 Allowable charitable donations and government gifts 93 228260 382057 148980 204716 5440 16592 Eligible cultural, ecological gifts 94 150 2197 90 864 Total tax credit on donations and gifts 95 226820 106365 147860 56595 5420 4680 Total federal non-refundable tax credits 96 628080 1689426 430670 1129151 13330 35750 Federal dividend tax credit 97 110190 164943 56010 32502 3040 1790 Overseas employment tax credit 98 100 992 100 968 Minimum tax carryover 99 1490 4488 440 1795 150 347 Basic federal tax 100 560130 3121198 406230 2413368 9100 33681 Federal foreign tax credit 101 26810 6939 12700 4099 680 135 Federal political contribution tax credit 102 7130 1084 2840 456 240 33 Investment tax credit 103 1500 3254 610 1719 200 46 Labour-sponsored funds tax credit 104 520 304 400 231 Alternative minimum tax payable 105 1180 7336 60 551 110 677 Net federal tax 106 559780 3109796 406170 2406913 9080 33490 CPP contributions payable on self-employment and other earnings 107 50800 80998 8220 2789 7550 12597 Employment Insurance premiums payable on self-employment and other eligible earnings 108 90 38 Social benefits repayment 109 11730 30935 4730 9556 250 747 Net provincial or territorial tax 110 615840 2411477 428940 1826138 11580 27923 Total tax payable 111 628080 5633245 430670 4245396 13330 74759 Final Basic Table 3A: Taxable returns by major source of Income, Manitoba Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 570 4070 2310 Number of non-taxable returns 2 Total number of returns 3 570 4070 2310 Employment income 4 220 1036 1130 23352 450 5520 Commissions (from employment) 5 10 51 30 703 Other employment income 6 10 11 250 1017 100 366 Old Age Security pension 7 30 199 370 2078 170 998 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 70 262 650 4893 360 2369 Other pensions or superannuation 9 30 327 350 7568 140 1960 Elected split-pension amount 10 160 860 80 454 Universal Child Care Benefit (UCCB) 11 40 55 250 390 130 190 Employment Insurance and other benefits 12 420 4427 60 268 30 120 Taxable amount of dividends 13 40 58 1200 9388 610 2505 Interest and other investment income 14 60 54 1740 4866 650 809 Net partnership income 15 160 435 40-1 Registered disability savings plan (RDSP) income 16 Net rental income 17 320 668 240 125 Taxable capital gains 18 20 14 640 3936 340 1410 Support payments received 19 10 52 Registered Retirement Savings Plan (RRSP) income 20 30 107 260 1760 290 1748 Other income 21 100 138 1380 3875 830 1270 Net business income 22 20 18 190 531 110 287 Net professional income 23 4060 368125 10-6 Net commission income 24 20 131 2300 115325 Net farming income 25 10-37 50 97 40-158 Net fishing income 26 560 4558 Workers' compensation benefits 27 10 39 20 80 Social assistance payments 28 10 27 Net federal supplements 29 20 34 10 22 Total income assessed 30 570 11305 4070 434433 2310 136175 Registered pension plan (RPP) contributions 31 10 12 130 248 40 28 RRSP deduction 32 50 144 2260 32664 950 9583 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 10 72 190 2164 70 597 Annual union, professional, or like dues 35 20 4 350 271 110 46 Universal Child Care Benefit repayment 36 Child care expenses 37 340 1070 150 393 Disability supports deductions 38 Business investment loss 39 Moving expenses 40 40 263 Support payments made 41 50 1545 20 175 Carrying charges and interest expenses 42 20 22 870 2234 420 842 Deductions for CPP or QPP contributions on self-employment and other earnings 43 400 132 3360 4889 1970 2490 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 120 1309 20 297 Other employment expenses 46 50 231 70 531 Clergy residence deduction 47 Other deductions 48 40 41 100 200 50 50 Total deductions before adjustments 49 440 430 3940 47115 2200 15175 Social benefits repayment 50 220 1018 50 191 Net income after adjustments 51 570 10868 4070 386302 2310 120816 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 Other payments deductions 55 20 50 30 91 30 110 Limited partnership losses of other years 56 Non-capital losses of other years 57 20 129 30 208 Net capital losses of other years 58 210 567 110 203 Capital gains deduction 59 Northern residents deductions 60 50 112 50 138 Additional deductions 61 10 113 Farming/fishing losses of prior years 62 Total deductions from net income 63 90 196 330 1742 190 781 Taxable income assessed 64 570 10671 4070 384559 2310 120035 Basic personal amount 65 570 5907 4070 42191 2310 23971 Age amount 66 40 225 210 854 160 780 Spouse or common-law partner amount 67 130 1006 250 1673 170 1103 Amount for eligible dependant 68 30 279 110 1014 70 676 Amount for children 17 and under 69 160 821 900 3489 470 1768 Amount for infirm dependants age 18 or older 70 CPP or QPP contributions through employment 71 110 53 860 665 350 183 CPP or QPP contributions self-employment and other eligible earnings 72 400 132 3360 4889 1970 2490 Employment Insurance premiums 73 540 179 660 208 230 52 Employment Insurance premiums on self-employment and other eligible earnings 74 10 4 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 130 115 1230 1139 480 453 Public transit amount 79 90 39 30 11 Children's fitness amount 80 20 7 590 405 270 168 Home buyers' amount 81 40 174 20 75 Adoption expenses 82 Pension income amount 83 30 59 480 902 210 380 Caregiver amount 84 30 104 20 101 Disability amount 85 50 347 20 123 Disability amount transferred from a dependant 86 60 520 20 215 Interest paid on student loans 87 150 139 40 18 Tuition, education, and textbook amounts 88 270 3147 90 354 Tuition, education, and textbook amounts transferred from a child 89 270 1389 100 470 Amounts transferred from spouse 90 40 182 90 364 60 223 Allowable portion of medical expenses 91 100 291 660 1635 460 924 Total tax credits on personal amounts 92 570 1404 4070 9797 2310 5183 Allowable charitable donations and government gifts 93 80 25 2160 9817 1010 2934 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 80 6 2160 2900 1010 827 Total federal non-refundable tax credits 96 570 1410 4070 12697 2310 6010 Federal dividend tax credit 97 30 10 1150 1468 580 397 Overseas employment tax credit 98 Minimum tax carryover 99 Basic federal tax 100 320 475 3380 71795 1790 17181 Federal foreign tax credit 101 10 430 183 120 9 Federal political contribution tax credit 102 170 32 50 8 Investment tax credit 103 60 120 10 17 Labour-sponsored funds tax credit 104 10 6 10 6 Alternative minimum tax payable 105 Net federal tax 106 320 473 3370 71492 1790 17141 CPP contributions payable on self-employment and other earnings 107 400 264 3360 9778 1970 4981 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 4 Social benefits repayment 109 220 1018 50 191 Net provincial or territorial tax 110 380 441 3550 46330 1940 12188 Total tax payable 111 570 1185 4070 128622 2310 34506 Final Basic Table 3A: Taxable returns by major source of Income, Manitoba Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 31450 18090 108000 Number of non-taxable returns 2 Total number of returns 3 31450 18090 108000 Employment income 4 8630 131322 8270 264978 15680 138916 Commissions (from employment) 5 150 1418 110 2050 120 548 Other employment income 6 1200 2738 1090 5397 10750 14369 Old Age Security pension 7 1490 9042 5990 35166 79790 492955 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3500 19784 8300 51279 100160 760882 Other pensions or superannuation 9 1490 23410 4880 75287 92770 1873822 Elected split-pension amount 10 790 5227 1320 7682 24060 283035 Universal Child Care Benefit (UCCB) 11 2690 4230 660 1105 70 102 Employment Insurance and other benefits 12 860 4856 520 3593 1410 7773 Taxable amount of dividends 13 3790 14066 12720 753517 32360 81802 Interest and other investment income 14 7880 8687 12140 127313 64500 148961 Net partnership income 15 190 161 1140 2931 1320 477 Registered disability savings plan (RDSP) income 16 Net rental income 17 2170 6749 6110 78237 4100 9903 Taxable capital gains 18 2190 13982 6890 355742 15520 28032 Support payments received 19 80 524 20 288 210 1494 Registered Retirement Savings Plan (RRSP) income 20 2810 13354 1740 15018 14210 77803 Other income 21 7380 11608 7820 41186 34450 74618 Net business income 22 31300 782848 1900 11161 4040 8758 Net professional income 23 130 1696 360 14281 660 3395 Net commission income 24 170 1554 200 2847 350 534 Net farming income 25 1200-2229 1090 2972 1850-400 Net fishing income 26 40 176 50-24 Workers' compensation benefits 27 330 1670 150 823 1160 6113 Social assistance payments 28 160 442 20 40 100 206 Net federal supplements 29 230 509 480 1152 9920 20238 Total income assessed 30 31450 1057821 18090 1854044 108000 4034321 Registered pension plan (RPP) contributions 31 1330 2237 1200 2345 2860 2813 RRSP deduction 32 8320 51610 4340 39144 5780 15989 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 720 6134 1470 11231 28120 277597 Annual union, professional, or like dues 35 2010 760 1640 723 7350 1280 Universal Child Care Benefit repayment 36 Child care expenses 37 2310 4724 610 1575 80 84 Disability supports deductions 38 Business investment loss 39 20 373 20 967 20 234 Moving expenses 40 110 479 30 90 60 254 Support payments made 41 90 1038 80 1953 280 2119 Carrying charges and interest expenses 42 2450 3067 6650 25693 33800 17301 Deductions for CPP or QPP contributions on self-employment and other earnings 43 27080 24390 1310 671 400 116 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 120 1463 550 13796 430 2328 Other employment expenses 46 620 2652 360 1323 590 1543 Clergy residence deduction 47 30 218 20 140 90 531 Other deductions 48 570 508 970 2180 3350 24497 Total deductions before adjustments 49 29500 99659 11670 101846 58430 346698 Social benefits repayment 50 200 627 2380 9278 3220 7459 Net income after adjustments 51 31430 957893 18080 1743909 108000 3680164 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 10 404 10 64 Other payments deductions 55 710 2618 600 1914 11060 26553 Limited partnership losses of other years 56 10 37 Non-capital losses of other years 57 320 3980 70 852 50 222 Net capital losses of other years 58 510 1339 1830 13330 4610 5485 Capital gains deduction 59 80 2834 1620 156369 280 2044 Northern residents deductions 60 350 930 160 414 1500 4105 Additional deductions 61 30 55 140 227 2680 4053 Farming/fishing losses of prior years 62 70 656 50 293 50 198 Total deductions from net income 63 2010 12440 4010 173844 19410 42728 Taxable income assessed 64 31420 945501 18060 1570260 108000 3637436 Basic personal amount 65 31450 325715 18090 187715 107990 1120361 Age amount 66 1690 9036 4440 19555 81610 465285 Spouse or common-law partner amount 67 3600 22450 530 3050 1790 6351 Amount for eligible dependant 68 950 9260 130 1180 200 1444 Amount for children 17 and under 69 6680 28086 1630 6543 400 1039 Amount for infirm dependants age 18 or older 70 20 63 20 63 140 474 CPP or QPP contributions through employment 71 7080 4637 5700 5797 3300 1410 CPP or QPP contributions self-employment and other eligible earnings 72 27080 24390 1310 671 400 116 Employment Insurance premiums 73 5870 1669 3920 1292 10770 2046 Employment Insurance premiums on self-employment and other eligible earnings 74 60 27 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 8690 8328 8720 8787 24100 18234 Public transit amount 79 380 172 230 91 1260 524 Children's fitness amount 80 2820 1420 990 624 170 74 Home buyers' amount 81 160 796 30 140 30 164 Adoption expenses 82 Pension income amount 83 2130 3943 5740 10734 101880 201274 Caregiver amount 84 240 984 90 348 440 1586 Disability amount 85 300 2128 900 6522 9810 70937 Disability amount transferred from a dependant 86 350 3336 150 1187 650 4463 Interest paid on student loans 87 360 164 70 31 10 1 Tuition, education, and textbook amounts 88 1160 4851 1400 10106 440 580 Tuition, education, and textbook amounts transferred from a child 89 770 3502 410 1925 660 3035 Amounts transferred from spouse 90 1190 5024 430 1815 6390 25189 Allowable portion of medical expenses 91 7060 11919 4380 17024 47490 118820 Total tax credits on personal amounts 92 31450 70793 18090 42784 108000 306511 Allowable charitable donations and government gifts 93 8860 20989 7640 43159 49020 71327 Eligible cultural, ecological gifts 94 40 212 Total tax credit on donations and gifts 95 8820 5914 7620 12404 48860 19519 Total federal non-refundable tax credits 96 31450 76706 18090 55189 108000 326030 Federal dividend tax credit 97 3370 2057 12320 111094 30300 13733 Overseas employment tax credit 98 Minimum tax carryover 99 60 153 560 1520 170 318 Basic federal tax 100 21090 88797 14480 180136 87130 240576 Federal foreign tax credit 101 740 200 2880 1534 8380 619 Federal political contribution tax credit 102 270 41 560 104 2870 388 Investment tax credit 103 210 350 180 539 180 203 Labour-sponsored funds tax credit 104 30 14 30 15 40 26 Alternative minimum tax payable 105 30 154 970 5926 Net federal tax 106 21060 88217 14390 177966 87000 239347 CPP contributions payable on self-employment and other earnings 107 27080 48780 1310 1343 400 231 Employment Insurance premiums payable on self-employment and other eligible earnings 108 60 27 Social benefits repayment 109 200 627 2380 9278 3220 7459 Net provincial or territorial tax 110 24200 68337 17920 149327 107940 224130 Total tax payable 111 31450 205988 18090 337914 108000 471167 Final Basic Table 3A: Taxable returns by major source of Income, Manitoba Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 10000 9590 Number of non-taxable returns 2 Total number of returns 3 10000 9590 Employment income 4 7950 56937 3680 50046 Commissions (from employment) 5 140 291 70 389 Other employment income 6 540 583 780 2365 Old Age Security pension 7 230 1413 1500 7243 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 830 4634 5090 31346 Other pensions or superannuation 9 260 2037 2180 29569 Elected split-pension amount 10 110 684 820 4467 Universal Child Care Benefit (UCCB) 11 3780 6119 230 377 Employment Insurance and other benefits 12 9330 130549 760 5267 Taxable amount of dividends 13 630 621 2820 10788 Interest and other investment income 14 1360 1015 4270 8971 Net partnership income 15 150-4 Registered disability savings plan (RDSP) income 16 Net rental income 17 200 248 420 786 Taxable capital gains 18 280 394 1600 9328 Support payments received 19 30 103 470 12709 Registered Retirement Savings Plan (RRSP) income 20 1240 3691 4250 112133 Other income 21 1580 3761 7110 240263 Net business income 22 460 833 720 1588 Net professional income 23 30 77 110 617 Net commission income 24 60 30 80 228 Net farming income 25 60-200 170-344 Net fishing income 26 70 185 Workers' compensation benefits 27 840 18852 100 581 Social assistance payments 28 320 1186 90 291 Net federal supplements 29 90 513 280 664 Total income assessed 30 10000 234567 9590 529653 Registered pension plan (RPP) contributions 31 1960 894 820 1033 RRSP deduction 32 1880 2752 1500 17425 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 80 320 730 6705 Annual union, professional, or like dues 35 2550 512 1130 298 Universal Child Care Benefit repayment 36 10 2 Child care expenses 37 1570 2610 140 270 Disability supports deductions 38 Business investment loss 39 Moving expenses 40 50 138 50 241 Support payments made 41 10 35 20 194 Carrying charges and interest expenses 42 560 206 2460 3356 Deductions for CPP or QPP contributions on self-employment and other earnings 43 210 32 300 86 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 70 2823 Other employment expenses 46 200 286 170 561 Clergy residence deduction 47 Other deductions 48 1100 761 590 6322 Total deductions before adjustments 49 5790 8566 5010 39475 Social benefits repayment 50 40 71 640 1981 Net income after adjustments 51 10000 225930 9590 488225 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 10 307 Other payments deductions 55 1220 20551 460 1509 Limited partnership losses of other years 56 Non-capital losses of other years 57 10 42 20 97 Net capital losses of other years 58 60 65 550 1230 Capital gains deduction 59 40 1165 Northern residents deductions 60 250 603 160 432 Additional deductions 61 30 11 90 658 Farming/fishing losses of prior years 62 Total deductions from net income 63 1520 21318 1240 5419 Taxable income assessed 64 10000 204613 9590 482809 Basic personal amount 65 10000 103251 9590 99054 Age amount 66 300 1463 1260 6045 Spouse or common-law partner amount 67 430 2466 580 3499 Amount for eligible dependant 68 380 3680 190 1810 Amount for children 17 and under 69 1840 6395 510 1754 Amount for infirm dependants age 18 or older 70 10 32 CPP or QPP contributions through employment 71 5930 1610 2160 1394 CPP or QPP contributions self-employment and other eligible earnings 72 210 32 300 86 Employment Insurance premiums 73 6730 908 2670 667 Employment Insurance premiums on self-employment and other eligible earnings 74 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 7970 8017 3960 3746 Public transit amount 79 480 196 230 104 Children's fitness amount 80 630 189 220 113 Home buyers' amount 81 50 206 10 53 Adoption expenses 82 Pension income amount 83 360 649 2920 5475 Caregiver amount 84 50 215 60 216 Disability amount 85 130 960 800 5752 Disability amount transferred from a dependant 86 40 294 70 572 Interest paid on student loans 87 360 120 40 25 Tuition, education, and textbook amounts 88 1660 8869 490 2681 Tuition, education, and textbook amounts transferred from a child 89 70 248 210 988 Amounts transferred from spouse 90 240 917 360 1504 Allowable portion of medical expenses 91 1780 2227 2780 7897 Total tax credits on personal amounts 92 10000 21441 9590 21521 Allowable charitable donations and government gifts 93 1490 848 3570 11651 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 1450 219 3540 3302 Total federal non-refundable tax credits 96 10000 21660 9590 24823 Federal dividend tax credit 97 590 95 2790 1798 Overseas employment tax credit 98 Minimum tax carryover 99 90 299 Basic federal tax 100 8000 9525 8620 65664 Federal foreign tax credit 101 110 2 760 157 Federal political contribution tax credit 102 20 2 120 20 Investment tax credit 103 40 258 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 Net federal tax 106 8010 9524 8610 65233 CPP contributions payable on self-employment and other earnings 107 210 63 300 172 Employment Insurance premiums payable on self-employment and other eligible earnings 108 Social benefits repayment 109 40 71 640 1981 Net provincial or territorial tax 110 9850 9884 9540 46780 Total tax payable 111 10000 19541 9590 114166 Date modified: 2013-06-21 ...

Final Table 3A: Taxable returns by major source of income, Manitoba Please refer to the explanatory notes for information about this table Final Basic Table 3A: Taxable returns by major source of income, Manitoba All money figures in thousands of dollars Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 628080 430670 13330 Number of non-taxable returns 2 Total number of returns 3 628080 430670 13330 Employment income 4 479490 21185529 428820 20407170 4680 106252 Commissions (from employment) 5 13150 339908 12490 333671 50 787 Other employment income 6 57680 213524 42460 185374 490 1303 Old Age Security pension 7 98130 599462 6370 37042 2190 13325 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 144640 1022024 22470 129436 3220 17139 Other pensions or superannuation 9 115940 2215444 12280 186839 1560 14625 Elected split-pension amount 10 35090 344941 7250 40298 500 2206 Universal Child Care Benefit (UCCB) 11 31760 46101 23240 32284 690 1249 Employment Insurance and other benefits 12 69940 426929 56150 267491 420 2585 Taxable amount of dividends 13 113560 1095200 55980 209909 3410 12547 Interest and other investment income 14 186320 397877 87400 81686 6330 15516 Net partnership income 15 5040 4309 1940 332 90-27 Registered disability savings plan (RDSP) income 16 Net rental income 17 28810 120014 14350 18253 890 5043 Taxable capital gains 18 54860 507788 24780 64543 2600 30407 Support payments received 19 2050 23147 1220 7882 Registered Retirement Savings Plan (RRSP) income 20 64890 347550 39490 118355 570 3581 Other income 21 137970 536612 72080 145786 5220 14106 Net business income 22 57570 843138 17730 28498 1110 8615 Net professional income 23 8010 403758 2610 15145 30 424 Net commission income 24 5100 124338 1860 3036 60 653 Net farming income 25 23890 232222 6260-14194 13170 246716 Net fishing income 26 1000 4874 220-79 50 72 Workers' compensation benefits 27 16430 63759 13720 35284 90 305 Social assistance payments 28 2560 6914 1820 4642 40 53 Net federal supplements 29 12350 26162 810 1577 510 1440 Total income assessed 30 628080 31131530 430670 22340261 13330 498950 Registered pension plan (RPP) contributions 31 202870 579745 193250 567492 1270 2644 RRSP deduction 32 201060 892239 173140 702680 2850 20249 Saskatchewan Pension Plan (SPP) deduction 33 10 6 10 5 Deduction for elected split-pension amount 34 37880 358288 5910 50585 590 2885 Annual union, professional, or like dues 35 196860 124997 180540 120555 1180 546 Universal Child Care Benefit repayment 36 150 58 120 47 Child care expenses 37 35740 98794 30160 87344 370 719 Disability supports deductions 38 30 61 10 25 Business investment loss 39 220 3856 140 2024 Moving expenses 40 2970 12030 2600 10480 10 42 Support payments made 41 2140 23757 1580 16499 30 198 Carrying charges and interest expenses 42 95650 94876 47240 40912 1180 1242 Deductions for CPP or QPP contributions on self-employment and other earnings 43 50800 40499 8220 1394 7550 6298 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 2410 44382 1050 21747 60 616 Other employment expenses 46 30220 128300 28020 120695 140 477 Clergy residence deduction 47 1490 16968 1340 15950 Other deductions 48 19350 44639 12260 9760 320 321 Total deductions before adjustments 49 465940 2463494 338860 1768195 10100 36335 Social benefits repayment 50 11730 30935 4730 9556 250 747 Net income after adjustments 51 628030 28638569 430670 20562578 13330 461885 Canadian Forces personnel and police deduction 52 520 10318 520 10313 Employee home relocation loan deduction 53 30 4 30 4 Security options deductions 54 680 35553 630 34738 Other payments deductions 55 31000 96687 16240 41503 630 1788 Limited partnership losses of other years 56 30 52 Non-capital losses of other years 57 800 7252 270 1641 10 82 Net capital losses of other years 58 14830 31680 6470 8723 480 732 Capital gains deduction 59 3340 212873 640 13236 670 36275 Northern residents deductions 60 14630 45081 12060 38222 40 107 Additional deductions 61 3380 6024 390 863 20 42 Farming/fishing losses of prior years 62 970 8519 300 1875 480 5421 Total deductions from net income 63 67150 454043 36270 151119 2090 44456 Taxable income assessed 64 627990 28184860 430670 20411463 13320 417513 Basic personal amount 65 628070 6500724 430670 4454249 13330 138309 Age amount 66 98990 545908 7040 30532 2260 12134 Spouse or common-law partner amount 67 44660 294243 35610 244231 1580 8413 Amount for eligible dependant 68 18210 175917 16050 155536 120 1038 Amount for children 17 and under 69 103220 385362 88330 324960 2300 10505 Amount for infirm dependants age 18 or older 70 560 1967 360 1281 CPP or QPP contributions through employment 71 442230 685241 413270 665844 3470 3649 CPP or QPP contributions self-employment and other eligible earnings 72 50800 40499 8220 1394 7550 6298 Employment Insurance premiums 73 441760 248159 407320 239873 3050 1265 Employment Insurance premiums on self-employment and other eligible earnings 74 90 38 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 490220 505521 430470 452197 4480 4505 Public transit amount 79 31340 17132 28630 15987 20 7 Children's fitness amount 80 51660 26406 44980 22938 970 468 Home buyers' amount 81 6650 31352 6290 29636 20 108 Adoption expenses 82 120 750 100 571 Pension income amount 83 134480 262240 18810 35355 1920 3470 Caregiver amount 84 4530 18604 3540 14830 60 215 Disability amount 85 16870 122003 4700 34010 170 1194 Disability amount transferred from a dependant 86 6930 64335 5490 52805 100 908 Interest paid on student loans 87 14290 6169 13240 5660 30 12 Tuition, education, and textbook amounts 88 45070 192661 39270 160910 280 1145 Tuition, education, and textbook amounts transferred from a child 89 18870 88475 16050 75358 330 1541 Amounts transferred from spouse 90 20400 85708 10800 47057 800 3432 Allowable portion of medical expenses 91 120490 254331 51910 85161 3870 8432 Total tax credits on personal amounts 92 628080 1583062 430670 1072556 13330 31070 Allowable charitable donations and government gifts 93 228260 382057 148980 204716 5440 16592 Eligible cultural, ecological gifts 94 150 2197 90 864 Total tax credit on donations and gifts 95 226820 106365 147860 56595 5420 4680 Total federal non-refundable tax credits 96 628080 1689426 430670 1129151 13330 35750 Federal dividend tax credit 97 110190 164943 56010 32502 3040 1790 Overseas employment tax credit 98 100 992 100 968 Minimum tax carryover 99 1490 4488 440 1795 150 347 Basic federal tax 100 560130 3121198 406230 2413368 9100 33681 Federal foreign tax credit 101 26810 6939 12700 4099 680 135 Federal political contribution tax credit 102 7130 1084 2840 456 240 33 Investment tax credit 103 1500 3254 610 1719 200 46 Labour-sponsored funds tax credit 104 520 304 400 231 Alternative minimum tax payable 105 1180 7336 60 551 110 677 Net federal tax 106 559780 3109796 406170 2406913 9080 33490 CPP contributions payable on self-employment and other earnings 107 50800 80998 8220 2789 7550 12597 Employment Insurance premiums payable on self-employment and other eligible earnings 108 90 38 Social benefits repayment 109 11730 30935 4730 9556 250 747 Net provincial or territorial tax 110 615840 2411477 428940 1826138 11580 27923 Total tax payable 111 628080 5633245 430670 4245396 13330 74759 Final Basic Table 3A: Taxable returns by major source of Income, Manitoba Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 570 4070 2310 Number of non-taxable returns 2 Total number of returns 3 570 4070 2310 Employment income 4 220 1036 1130 23352 450 5520 Commissions (from employment) 5 10 51 30 703 Other employment income 6 10 11 250 1017 100 366 Old Age Security pension 7 30 199 370 2078 170 998 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 70 262 650 4893 360 2369 Other pensions or superannuation 9 30 327 350 7568 140 1960 Elected split-pension amount 10 160 860 80 454 Universal Child Care Benefit (UCCB) 11 40 55 250 390 130 190 Employment Insurance and other benefits 12 420 4427 60 268 30 120 Taxable amount of dividends 13 40 58 1200 9388 610 2505 Interest and other investment income 14 60 54 1740 4866 650 809 Net partnership income 15 160 435 40-1 Registered disability savings plan (RDSP) income 16 Net rental income 17 320 668 240 125 Taxable capital gains 18 20 14 640 3936 340 1410 Support payments received 19 10 52 Registered Retirement Savings Plan (RRSP) income 20 30 107 260 1760 290 1748 Other income 21 100 138 1380 3875 830 1270 Net business income 22 20 18 190 531 110 287 Net professional income 23 4060 368125 10-6 Net commission income 24 20 131 2300 115325 Net farming income 25 10-37 50 97 40-158 Net fishing income 26 560 4558 Workers' compensation benefits 27 10 39 20 80 Social assistance payments 28 10 27 Net federal supplements 29 20 34 10 22 Total income assessed 30 570 11305 4070 434433 2310 136175 Registered pension plan (RPP) contributions 31 10 12 130 248 40 28 RRSP deduction 32 50 144 2260 32664 950 9583 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 10 72 190 2164 70 597 Annual union, professional, or like dues 35 20 4 350 271 110 46 Universal Child Care Benefit repayment 36 Child care expenses 37 340 1070 150 393 Disability supports deductions 38 Business investment loss 39 Moving expenses 40 40 263 Support payments made 41 50 1545 20 175 Carrying charges and interest expenses 42 20 22 870 2234 420 842 Deductions for CPP or QPP contributions on self-employment and other earnings 43 400 132 3360 4889 1970 2490 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 120 1309 20 297 Other employment expenses 46 50 231 70 531 Clergy residence deduction 47 Other deductions 48 40 41 100 200 50 50 Total deductions before adjustments 49 440 430 3940 47115 2200 15175 Social benefits repayment 50 220 1018 50 191 Net income after adjustments 51 570 10868 4070 386302 2310 120816 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 Other payments deductions 55 20 50 30 91 30 110 Limited partnership losses of other years 56 Non-capital losses of other years 57 20 129 30 208 Net capital losses of other years 58 210 567 110 203 Capital gains deduction 59 Northern residents deductions 60 50 112 50 138 Additional deductions 61 10 113 Farming/fishing losses of prior years 62 Total deductions from net income 63 90 196 330 1742 190 781 Taxable income assessed 64 570 10671 4070 384559 2310 120035 Basic personal amount 65 570 5907 4070 42191 2310 23971 Age amount 66 40 225 210 854 160 780 Spouse or common-law partner amount 67 130 1006 250 1673 170 1103 Amount for eligible dependant 68 30 279 110 1014 70 676 Amount for children 17 and under 69 160 821 900 3489 470 1768 Amount for infirm dependants age 18 or older 70 CPP or QPP contributions through employment 71 110 53 860 665 350 183 CPP or QPP contributions self-employment and other eligible earnings 72 400 132 3360 4889 1970 2490 Employment Insurance premiums 73 540 179 660 208 230 52 Employment Insurance premiums on self-employment and other eligible earnings 74 10 4 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 130 115 1230 1139 480 453 Public transit amount 79 90 39 30 11 Children's fitness amount 80 20 7 590 405 270 168 Home buyers' amount 81 40 174 20 75 Adoption expenses 82 Pension income amount 83 30 59 480 902 210 380 Caregiver amount 84 30 104 20 101 Disability amount 85 50 347 20 123 Disability amount transferred from a dependant 86 60 520 20 215 Interest paid on student loans 87 150 139 40 18 Tuition, education, and textbook amounts 88 270 3147 90 354 Tuition, education, and textbook amounts transferred from a child 89 270 1389 100 470 Amounts transferred from spouse 90 40 182 90 364 60 223 Allowable portion of medical expenses 91 100 291 660 1635 460 924 Total tax credits on personal amounts 92 570 1404 4070 9797 2310 5183 Allowable charitable donations and government gifts 93 80 25 2160 9817 1010 2934 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 80 6 2160 2900 1010 827 Total federal non-refundable tax credits 96 570 1410 4070 12697 2310 6010 Federal dividend tax credit 97 30 10 1150 1468 580 397 Overseas employment tax credit 98 Minimum tax carryover 99 Basic federal tax 100 320 475 3380 71795 1790 17181 Federal foreign tax credit 101 10 430 183 120 9 Federal political contribution tax credit 102 170 32 50 8 Investment tax credit 103 60 120 10 17 Labour-sponsored funds tax credit 104 10 6 10 6 Alternative minimum tax payable 105 Net federal tax 106 320 473 3370 71492 1790 17141 CPP contributions payable on self-employment and other earnings 107 400 264 3360 9778 1970 4981 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 4 Social benefits repayment 109 220 1018 50 191 Net provincial or territorial tax 110 380 441 3550 46330 1940 12188 Total tax payable 111 570 1185 4070 128622 2310 34506 Final Basic Table 3A: Taxable returns by major source of Income, Manitoba Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 31450 18090 108000 Number of non-taxable returns 2 Total number of returns 3 31450 18090 108000 Employment income 4 8630 131322 8270 264978 15680 138916 Commissions (from employment) 5 150 1418 110 2050 120 548 Other employment income 6 1200 2738 1090 5397 10750 14369 Old Age Security pension 7 1490 9042 5990 35166 79790 492955 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3500 19784 8300 51279 100160 760882 Other pensions or superannuation 9 1490 23410 4880 75287 92770 1873822 Elected split-pension amount 10 790 5227 1320 7682 24060 283035 Universal Child Care Benefit (UCCB) 11 2690 4230 660 1105 70 102 Employment Insurance and other benefits 12 860 4856 520 3593 1410 7773 Taxable amount of dividends 13 3790 14066 12720 753517 32360 81802 Interest and other investment income 14 7880 8687 12140 127313 64500 148961 Net partnership income 15 190 161 1140 2931 1320 477 Registered disability savings plan (RDSP) income 16 Net rental income 17 2170 6749 6110 78237 4100 9903 Taxable capital gains 18 2190 13982 6890 355742 15520 28032 Support payments received 19 80 524 20 288 210 1494 Registered Retirement Savings Plan (RRSP) income 20 2810 13354 1740 15018 14210 77803 Other income 21 7380 11608 7820 41186 34450 74618 Net business income 22 31300 782848 1900 11161 4040 8758 Net professional income 23 130 1696 360 14281 660 3395 Net commission income 24 170 1554 200 2847 350 534 Net farming income 25 1200-2229 1090 2972 1850-400 Net fishing income 26 40 176 50-24 Workers' compensation benefits 27 330 1670 150 823 1160 6113 Social assistance payments 28 160 442 20 40 100 206 Net federal supplements 29 230 509 480 1152 9920 20238 Total income assessed 30 31450 1057821 18090 1854044 108000 4034321 Registered pension plan (RPP) contributions 31 1330 2237 1200 2345 2860 2813 RRSP deduction 32 8320 51610 4340 39144 5780 15989 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 720 6134 1470 11231 28120 277597 Annual union, professional, or like dues 35 2010 760 1640 723 7350 1280 Universal Child Care Benefit repayment 36 Child care expenses 37 2310 4724 610 1575 80 84 Disability supports deductions 38 Business investment loss 39 20 373 20 967 20 234 Moving expenses 40 110 479 30 90 60 254 Support payments made 41 90 1038 80 1953 280 2119 Carrying charges and interest expenses 42 2450 3067 6650 25693 33800 17301 Deductions for CPP or QPP contributions on self-employment and other earnings 43 27080 24390 1310 671 400 116 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 120 1463 550 13796 430 2328 Other employment expenses 46 620 2652 360 1323 590 1543 Clergy residence deduction 47 30 218 20 140 90 531 Other deductions 48 570 508 970 2180 3350 24497 Total deductions before adjustments 49 29500 99659 11670 101846 58430 346698 Social benefits repayment 50 200 627 2380 9278 3220 7459 Net income after adjustments 51 31430 957893 18080 1743909 108000 3680164 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 10 404 10 64 Other payments deductions 55 710 2618 600 1914 11060 26553 Limited partnership losses of other years 56 10 37 Non-capital losses of other years 57 320 3980 70 852 50 222 Net capital losses of other years 58 510 1339 1830 13330 4610 5485 Capital gains deduction 59 80 2834 1620 156369 280 2044 Northern residents deductions 60 350 930 160 414 1500 4105 Additional deductions 61 30 55 140 227 2680 4053 Farming/fishing losses of prior years 62 70 656 50 293 50 198 Total deductions from net income 63 2010 12440 4010 173844 19410 42728 Taxable income assessed 64 31420 945501 18060 1570260 108000 3637436 Basic personal amount 65 31450 325715 18090 187715 107990 1120361 Age amount 66 1690 9036 4440 19555 81610 465285 Spouse or common-law partner amount 67 3600 22450 530 3050 1790 6351 Amount for eligible dependant 68 950 9260 130 1180 200 1444 Amount for children 17 and under 69 6680 28086 1630 6543 400 1039 Amount for infirm dependants age 18 or older 70 20 63 20 63 140 474 CPP or QPP contributions through employment 71 7080 4637 5700 5797 3300 1410 CPP or QPP contributions self-employment and other eligible earnings 72 27080 24390 1310 671 400 116 Employment Insurance premiums 73 5870 1669 3920 1292 10770 2046 Employment Insurance premiums on self-employment and other eligible earnings 74 60 27 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 8690 8328 8720 8787 24100 18234 Public transit amount 79 380 172 230 91 1260 524 Children's fitness amount 80 2820 1420 990 624 170 74 Home buyers' amount 81 160 796 30 140 30 164 Adoption expenses 82 Pension income amount 83 2130 3943 5740 10734 101880 201274 Caregiver amount 84 240 984 90 348 440 1586 Disability amount 85 300 2128 900 6522 9810 70937 Disability amount transferred from a dependant 86 350 3336 150 1187 650 4463 Interest paid on student loans 87 360 164 70 31 10 1 Tuition, education, and textbook amounts 88 1160 4851 1400 10106 440 580 Tuition, education, and textbook amounts transferred from a child 89 770 3502 410 1925 660 3035 Amounts transferred from spouse 90 1190 5024 430 1815 6390 25189 Allowable portion of medical expenses 91 7060 11919 4380 17024 47490 118820 Total tax credits on personal amounts 92 31450 70793 18090 42784 108000 306511 Allowable charitable donations and government gifts 93 8860 20989 7640 43159 49020 71327 Eligible cultural, ecological gifts 94 40 212 Total tax credit on donations and gifts 95 8820 5914 7620 12404 48860 19519 Total federal non-refundable tax credits 96 31450 76706 18090 55189 108000 326030 Federal dividend tax credit 97 3370 2057 12320 111094 30300 13733 Overseas employment tax credit 98 Minimum tax carryover 99 60 153 560 1520 170 318 Basic federal tax 100 21090 88797 14480 180136 87130 240576 Federal foreign tax credit 101 740 200 2880 1534 8380 619 Federal political contribution tax credit 102 270 41 560 104 2870 388 Investment tax credit 103 210 350 180 539 180 203 Labour-sponsored funds tax credit 104 30 14 30 15 40 26 Alternative minimum tax payable 105 30 154 970 5926 Net federal tax 106 21060 88217 14390 177966 87000 239347 CPP contributions payable on self-employment and other earnings 107 27080 48780 1310 1343 400 231 Employment Insurance premiums payable on self-employment and other eligible earnings 108 60 27 Social benefits repayment 109 200 627 2380 9278 3220 7459 Net provincial or territorial tax 110 24200 68337 17920 149327 107940 224130 Total tax payable 111 31450 205988 18090 337914 108000 471167 Final Basic Table 3A: Taxable returns by major source of Income, Manitoba Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 10000 9590 Number of non-taxable returns 2 Total number of returns 3 10000 9590 Employment income 4 7950 56937 3680 50046 Commissions (from employment) 5 140 291 70 389 Other employment income 6 540 583 780 2365 Old Age Security pension 7 230 1413 1500 7243 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 830 4634 5090 31346 Other pensions or superannuation 9 260 2037 2180 29569 Elected split-pension amount 10 110 684 820 4467 Universal Child Care Benefit (UCCB) 11 3780 6119 230 377 Employment Insurance and other benefits 12 9330 130549 760 5267 Taxable amount of dividends 13 630 621 2820 10788 Interest and other investment income 14 1360 1015 4270 8971 Net partnership income 15 150-4 Registered disability savings plan (RDSP) income 16 Net rental income 17 200 248 420 786 Taxable capital gains 18 280 394 1600 9328 Support payments received 19 30 103 470 12709 Registered Retirement Savings Plan (RRSP) income 20 1240 3691 4250 112133 Other income 21 1580 3761 7110 240263 Net business income 22 460 833 720 1588 Net professional income 23 30 77 110 617 Net commission income 24 60 30 80 228 Net farming income 25 60-200 170-344 Net fishing income 26 70 185 Workers' compensation benefits 27 840 18852 100 581 Social assistance payments 28 320 1186 90 291 Net federal supplements 29 90 513 280 664 Total income assessed 30 10000 234567 9590 529653 Registered pension plan (RPP) contributions 31 1960 894 820 1033 RRSP deduction 32 1880 2752 1500 17425 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 80 320 730 6705 Annual union, professional, or like dues 35 2550 512 1130 298 Universal Child Care Benefit repayment 36 10 2 Child care expenses 37 1570 2610 140 270 Disability supports deductions 38 Business investment loss 39 Moving expenses 40 50 138 50 241 Support payments made 41 10 35 20 194 Carrying charges and interest expenses 42 560 206 2460 3356 Deductions for CPP or QPP contributions on self-employment and other earnings 43 210 32 300 86 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 70 2823 Other employment expenses 46 200 286 170 561 Clergy residence deduction 47 Other deductions 48 1100 761 590 6322 Total deductions before adjustments 49 5790 8566 5010 39475 Social benefits repayment 50 40 71 640 1981 Net income after adjustments 51 10000 225930 9590 488225 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 10 307 Other payments deductions 55 1220 20551 460 1509 Limited partnership losses of other years 56 Non-capital losses of other years 57 10 42 20 97 Net capital losses of other years 58 60 65 550 1230 Capital gains deduction 59 40 1165 Northern residents deductions 60 250 603 160 432 Additional deductions 61 30 11 90 658 Farming/fishing losses of prior years 62 Total deductions from net income 63 1520 21318 1240 5419 Taxable income assessed 64 10000 204613 9590 482809 Basic personal amount 65 10000 103251 9590 99054 Age amount 66 300 1463 1260 6045 Spouse or common-law partner amount 67 430 2466 580 3499 Amount for eligible dependant 68 380 3680 190 1810 Amount for children 17 and under 69 1840 6395 510 1754 Amount for infirm dependants age 18 or older 70 10 32 CPP or QPP contributions through employment 71 5930 1610 2160 1394 CPP or QPP contributions self-employment and other eligible earnings 72 210 32 300 86 Employment Insurance premiums 73 6730 908 2670 667 Employment Insurance premiums on self-employment and other eligible earnings 74 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 7970 8017 3960 3746 Public transit amount 79 480 196 230 104 Children's fitness amount 80 630 189 220 113 Home buyers' amount 81 50 206 10 53 Adoption expenses 82 Pension income amount 83 360 649 2920 5475 Caregiver amount 84 50 215 60 216 Disability amount 85 130 960 800 5752 Disability amount transferred from a dependant 86 40 294 70 572 Interest paid on student loans 87 360 120 40 25 Tuition, education, and textbook amounts 88 1660 8869 490 2681 Tuition, education, and textbook amounts transferred from a child 89 70 248 210 988 Amounts transferred from spouse 90 240 917 360 1504 Allowable portion of medical expenses 91 1780 2227 2780 7897 Total tax credits on personal amounts 92 10000 21441 9590 21521 Allowable charitable donations and government gifts 93 1490 848 3570 11651 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 1450 219 3540 3302 Total federal non-refundable tax credits 96 10000 21660 9590 24823 Federal dividend tax credit 97 590 95 2790 1798 Overseas employment tax credit 98 Minimum tax carryover 99 90 299 Basic federal tax 100 8000 9525 8620 65664 Federal foreign tax credit 101 110 2 760 157 Federal political contribution tax credit 102 20 2 120 20 Investment tax credit 103 40 258 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 Net federal tax 106 8010 9524 8610 65233 CPP contributions payable on self-employment and other earnings 107 210 63 300 172 Employment Insurance premiums payable on self-employment and other eligible earnings 108 Social benefits repayment 109 40 71 640 1981 Net provincial or territorial tax 110 9850 9884 9540 46780 Total tax payable 111 10000 19541 9590 114166 Report a problem or mistake on this page Thank you for your help! ...

Final Table 3A: Taxable returns by major source of income, British Columbia Please refer to the explanatory notes for information about this table Final Basic Table 3A: Taxable returns by major source of income, British Columbia All money figures in thousands of dollars Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 2218570 1452460 5050 Number of non-taxable returns 2 Total number of returns 3 2218570 1452460 5050 Employment income 4 1622800 80576165 1439450 77271994 1950 65312 Commissions (from employment) 5 56370 1793142 53100 1731765 20 899 Other employment income 6 305920 1355194 166080 1129451 350 5368 Old Age Security pension 7 329050 1975626 23510 130204 780 4701 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 484090 3573753 74470 474452 1280 8143 Other pensions or superannuation 9 384870 8474538 37740 588876 700 12392 Elected split-pension amount 10 116050 1297082 20590 121907 260 1943 Universal Child Care Benefit (UCCB) 11 101900 145019 68770 94642 210 318 Employment Insurance and other benefits 12 268560 1808432 208070 1072796 290 2024 Taxable amount of dividends 13 464680 7934489 206830 1117176 1550 17409 Interest and other investment income 14 744370 2090056 359300 420138 2580 7885 Net partnership income 15 28870 35972 8670 224 120 220 Registered disability savings plan (RDSP) income 16 20 56 Net rental income 17 187220 675224 96510 36206 720 3428 Taxable capital gains 18 229890 2998023 97690 472602 870 13503 Support payments received 19 7450 120424 3440 23966 Registered Retirement Savings Plan (RRSP) income 20 269950 1772086 158560 591706 450 3620 Other income 21 442370 2120274 203670 528019 1690 4839 Net business income 22 281330 4378383 76070 139137 590 6038 Net professional income 23 38850 1622738 11320 55494 40 731 Net commission income 24 28380 650258 8070 15549 30 318 Net farming income 25 20500 15211 7710-31618 4940 72348 Net fishing income 26 4450 83736 720 2845 Workers' compensation benefits 27 64590 406267 46250 194866 100 690 Social assistance payments 28 12370 42483 8300 26664 Net federal supplements 29 21250 42637 2050 4602 110 289 Total income assessed 30 2218570 125987271 1452460 86213664 5050 232548 Registered pension plan (RPP) contributions 31 492340 1792580 468840 1754174 310 890 RRSP deduction 32 743500 4151117 622240 3300812 1070 7935 Saskatchewan Pension Plan (SPP) deduction 33 30 13 20 12 Deduction for elected split-pension amount 34 128060 1374807 17640 162022 350 2664 Annual union, professional, or like dues 35 592820 492313 531710 472314 500 285 Universal Child Care Benefit repayment 36 540 375 400 285 Child care expenses 37 91310 379474 72510 313607 80 158 Disability supports deductions 38 120 960 70 347 Business investment loss 39 1190 25786 730 16045 Moving expenses 40 15380 80014 12860 66082 Support payments made 41 8710 122538 6130 84247 20 200 Carrying charges and interest expenses 42 455240 650913 222160 239975 780 2114 Deductions for CPP or QPP contributions on self-employment and other earnings 43 238170 185142 34420 6917 2980 2162 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 12020 232671 4680 110100 50 835 Other employment expenses 46 109890 558698 101640 521627 60 282 Clergy residence deduction 47 3370 47621 3120 45633 Other deductions 48 86130 195059 48990 44761 200 381 Total deductions before adjustments 49 1629170 10290082 1086470 7138960 4200 18236 Social benefits repayment 50 68350 177509 28920 51687 170 516 Net income after adjustments 51 2218030 115528973 1452410 79023705 5040 214012 Canadian Forces personnel and police deduction 52 480 10728 480 10680 Employee home relocation loan deduction 53 270 55 260 54 Security options deductions 54 7770 419851 7020 394924 Other payments deductions 55 96880 490842 56080 226178 210 991 Limited partnership losses of other years 56 330 2228 110 931 Non-capital losses of other years 57 4720 55470 1280 10322 20 110 Net capital losses of other years 58 78080 290888 30260 73559 250 674 Capital gains deduction 59 5050 379261 1420 30867 180 10707 Northern residents deductions 60 30430 91572 24870 76783 450 1120 Additional deductions 61 17640 45013 1930 6560 30 87 Farming/fishing losses of prior years 62 1110 10310 290 1350 410 5342 Total deductions from net income 63 232200 1796221 120090 832209 1300 19116 Taxable income assessed 64 2217890 113734419 1452410 78191555 5030 194960 Basic personal amount 65 2218550 22946038 1452440 15014275 5050 52370 Age amount 66 319230 1650020 23680 96091 770 3829 Spouse or common-law partner amount 67 187760 1292805 145140 1024666 680 4150 Amount for eligible dependant 68 62450 608342 50400 490558 60 568 Amount for children 17 and under 69 357670 1266679 287020 1009791 940 4250 Amount for infirm dependants age 18 or older 70 1160 4341 690 2618 CPP or QPP contributions through employment 71 1511030 2429216 1390820 2346086 1640 1931 CPP or QPP contributions self-employment and other eligible earnings 72 238170 185142 34420 6917 2980 2162 Employment Insurance premiums 73 1454710 843245 1335210 814155 1200 528 Employment Insurance premiums on self-employment and other eligible earnings 74 660 243 70 18 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 1450380 1523504 2090 2090 Public transit amount 79 167890 126019 148510 116347 20 12 Children's fitness amount 80 180110 99259 149900 81963 320 170 Home buyers' amount 81 18290 83909 16710 76662 Adoption expenses 82 380 2728 310 2216 Pension income amount 83 445900 876014 56270 106202 880 1681 Caregiver amount 84 29810 145563 22850 113381 130 667 Disability amount 85 36640 264938 9340 67452 40 268 Disability amount transferred from a dependant 86 19560 179861 14660 139451 50 468 Interest paid on student loans 87 74640 41010 67150 36515 20 10 Tuition, education, and textbook amounts 88 161850 739946 131980 585548 110 272 Tuition, education, and textbook amounts transferred from a child 89 72650 348230 58490 280386 180 871 Amounts transferred from spouse 90 58120 230244 35210 141773 250 1109 Allowable portion of medical expenses 91 330950 902836 129840 275315 1190 3112 Total tax credits on personal amounts 92 2218560 5556321 1452460 3652784 5050 12082 Allowable charitable donations and government gifts 93 694800 1226155 434490 624585 1720 5678 Eligible cultural, ecological gifts 94 610 4707 390 515 Total tax credit on donations and gifts 95 692550 341743 432960 172124 1710 1606 Total federal non-refundable tax credits 96 2218560 5898064 1452460 3824907 5050 13688 Federal dividend tax credit 97 460730 1184298 207760 169213 1430 2572 Overseas employment tax credit 98 720 7221 700 7165 Minimum tax carryover 99 5130 14680 1200 5238 100 305 Basic federal tax 100 2103420 13845965 1431340 10201857 3650 20058 Federal foreign tax credit 101 158550 122023 66900 67194 390 318 Federal political contribution tax credit 102 20670 3304 6730 1097 110 18 Investment tax credit 103 5860 15320 2900 8368 30 62 Labour-sponsored funds tax credit 104 2140 1310 1680 1020 Alternative minimum tax payable 105 5780 27152 370 3141 40 232 Net federal tax 106 2101990 13707445 1430770 10124533 3630 19633 CPP contributions payable on self-employment and other earnings 107 238170 370285 34420 13834 2980 4325 Employment Insurance premiums payable on self-employment and other eligible earnings 108 660 243 70 18 Social benefits repayment 109 68350 177509 28920 51687 170 516 Net provincial or territorial tax 110 1902800 5690086 1326990 4137609 3060 8208 Total tax payable 111 2218570 19945567 1452460 14327680 5050 32683 Final Basic Table 3A: Taxable returns by major source of Income, British Columbia Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 3050 20950 15470 Number of non-taxable returns 2 Total number of returns 3 3050 20950 15470 Employment income 4 830 6971 4230 93750 2760 30345 Commissions (from employment) 5 50 537 180 1671 Other employment income 6 40 71 2040 10120 740 1611 Old Age Security pension 7 210 1245 1580 8506 790 4611 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 400 2231 2530 18729 1720 11402 Other pensions or superannuation 9 70 608 1320 28408 540 7688 Elected split-pension amount 10 30 158 430 3076 300 2011 Universal Child Care Benefit (UCCB) 11 100 156 1370 2050 910 1307 Employment Insurance and other benefits 12 2140 17568 420 2588 280 1443 Taxable amount of dividends 13 320 1710 4890 35090 3170 15261 Interest and other investment income 14 840 1715 8720 19552 5340 7109 Net partnership income 15 20 3 560 3480 220 101 Registered disability savings plan (RDSP) income 16 Net rental income 17 180 193 2290 1965 2350 2269 Taxable capital gains 18 140 903 2890 19348 1860 10812 Support payments received 19 50 515 30 302 Registered Retirement Savings Plan (RRSP) income 20 210 1152 1860 11767 1970 13346 Other income 21 290 504 5210 20972 2810 5233 Net business income 22 140 487 840 1401 690 1803 Net professional income 23 20920 1499353 90 100 Net commission income 24 130 412 15420 603274 Net farming income 25 20-12 150-717 100-405 Net fishing income 26 3040 75998 Workers' compensation benefits 27 100 638 60 323 110 666 Social assistance payments 28 40 138 70 269 60 259 Net federal supplements 29 60 173 70 161 80 228 Total income assessed 30 3050 112719 20950 1781673 15470 722546 Registered pension plan (RPP) contributions 31 30 58 490 1098 140 192 RRSP deduction 32 600 4265 9860 124578 5060 48266 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 30 131 630 7745 270 2325 Annual union, professional, or like dues 35 150 54 2030 1343 680 404 Universal Child Care Benefit repayment 36 Child care expenses 37 60 201 1550 7550 870 3362 Disability supports deductions 38 Business investment loss 39 20 500 20 855 Moving expenses 40 20 81 280 2482 70 441 Support payments made 41 180 6131 80 1683 Carrying charges and interest expenses 42 270 263 3870 10100 2620 5583 Deductions for CPP or QPP contributions on self-employment and other earnings 43 2610 2330 18370 23679 13920 15676 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 360 6177 120 1614 Other employment expenses 46 40 118 300 1344 440 5672 Clergy residence deduction 47 10 94 Other deductions 48 210 162 620 1224 420 504 Total deductions before adjustments 49 2830 7845 20310 194049 14870 86609 Social benefits repayment 50 270 587 780 3334 240 804 Net income after adjustments 51 3050 104288 20920 1584689 15420 636118 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 40 2723 Other payments deductions 55 190 946 200 753 250 1152 Limited partnership losses of other years 56 Non-capital losses of other years 57 110 2236 210 1467 Net capital losses of other years 58 40 243 1030 3760 720 2077 Capital gains deduction 59 40 1600 40 570 20 602 Northern residents deductions 60 30 69 80 204 50 132 Additional deductions 61 90 301 20 20 Farming/fishing losses of prior years 62 50 378 Total deductions from net income 63 340 3266 1540 10649 1230 5512 Taxable income assessed 64 3050 101021 20920 1574056 15420 630616 Basic personal amount 65 3050 31639 20950 216627 15470 160366 Age amount 66 220 1105 1040 4481 800 3793 Spouse or common-law partner amount 67 330 2226 1850 12645 1920 13124 Amount for eligible dependant 68 120 1169 630 6186 610 6050 Amount for children 17 and under 69 520 1964 4190 15138 3380 11939 Amount for infirm dependants age 18 or older 70 20 85 CPP or QPP contributions through employment 71 610 292 3650 2492 2410 1145 CPP or QPP contributions self-employment and other eligible earnings 72 2610 2330 18370 23679 13920 15676 Employment Insurance premiums 73 2700 1158 2800 769 1750 370 Employment Insurance premiums on self-employment and other eligible earnings 74 110 48 40 17 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 700 674 5690 5359 3260 3008 Public transit amount 79 50 20 1140 630 460 270 Children's fitness amount 80 160 88 2600 1676 1600 959 Home buyers' amount 81 20 73 160 758 70 341 Adoption expenses 82 Pension income amount 83 100 170 1670 3160 810 1529 Caregiver amount 84 40 215 170 828 400 2022 Disability amount 85 20 109 100 718 50 391 Disability amount transferred from a dependant 86 20 199 190 1715 170 1456 Interest paid on student loans 87 30 12 930 853 230 127 Tuition, education, and textbook amounts 88 150 541 1660 14599 870 3279 Tuition, education, and textbook amounts transferred from a child 89 80 337 1040 5444 700 3456 Amounts transferred from spouse 90 80 345 440 1790 490 1697 Allowable portion of medical expenses 91 380 858 4280 11626 2870 6544 Total tax credits on personal amounts 92 3050 6829 20950 49698 15470 35646 Allowable charitable donations and government gifts 93 430 426 8620 25289 5280 11178 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 430 115 8600 7145 5270 3118 Total federal non-refundable tax credits 96 3050 6944 20950 56842 15470 38764 Federal dividend tax credit 97 310 253 4530 5513 2830 2227 Overseas employment tax credit 98 Minimum tax carryover 99 40 171 30 78 Basic federal tax 100 2520 9871 16280 283689 10910 77373 Federal foreign tax credit 101 80 29 2040 2410 770 91 Federal political contribution tax credit 102 10 1 390 80 120 17 Investment tax credit 103 180 480 60 86 Labour-sponsored funds tax credit 104 20 15 20 11 Alternative minimum tax payable 105 20 81 20 83 Net federal tax 106 2520 9844 16260 281430 10890 77169 CPP contributions payable on self-employment and other earnings 107 2610 4660 18370 47358 13920 31352 Employment Insurance premiums payable on self-employment and other eligible earnings 108 110 48 40 17 Social benefits repayment 109 270 587 780 3334 240 804 Net provincial or territorial tax 110 2040 3570 14100 126004 9070 31359 Total tax payable 111 3050 18661 20950 458174 15470 140701 Final Basic Table 3A: Taxable returns by major source of Income, British Columbia Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 166450 125170 346910 Number of non-taxable returns 2 Total number of returns 3 166450 125170 346910 Employment income 4 36820 537935 50930 1733787 40360 368662 Commissions (from employment) 5 800 19327 820 31334 410 1913 Other employment income 6 6430 18311 12100 56851 109690 113917 Old Age Security pension 7 5990 33853 34090 192322 253590 1555560 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 13730 78903 46950 310914 319620 2516889 Other pensions or superannuation 9 5600 89278 27540 476784 300530 7121431 Elected split-pension amount 10 2900 21035 8730 65559 79290 1061300 Universal Child Care Benefit (UCCB) 11 12040 17713 5120 8205 270 352 Employment Insurance and other benefits 12 5100 31375 4340 34769 4670 29482 Taxable amount of dividends 13 18680 93640 90310 6176562 123780 413825 Interest and other investment income 14 40900 55256 82820 950738 217000 575311 Net partnership income 15 970 616 8930 25830 8380 4527 Registered disability savings plan (RDSP) income 16 Net rental income 17 14690 22037 48010 571732 18160 34335 Taxable capital gains 18 10550 68246 45210 2223774 62440 142197 Support payments received 19 530 3582 230 4474 690 5301 Registered Retirement Savings Plan (RRSP) income 20 17450 77807 12490 106163 47890 299451 Other income 21 20100 44939 49310 307108 128680 290783 Net business income 22 165910 4063594 14610 120064 15920 32126 Net professional income 23 630 6857 2340 44880 2670 11665 Net commission income 24 1040 8187 1780 18224 1170 2603 Net farming income 25 1720-6133 2460-10291 2960-6392 Net fishing income 26 130 722 190 2093 140 584 Workers' compensation benefits 27 2300 12572 1700 13488 8780 67989 Social assistance payments 28 1110 4030 100 481 620 2044 Net federal supplements 29 910 2373 1690 4697 15020 26294 Total income assessed 30 166450 5306055 125170 13470543 346910 14672190 Registered pension plan (RPP) contributions 31 3190 6113 5260 14329 6950 8822 RRSP deduction 32 37190 232948 30390 272661 22080 65742 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 2610 23632 9070 76939 93410 1061537 Annual union, professional, or like dues 35 9810 3982 11070 5710 23540 4579 Universal Child Care Benefit repayment 36 40 31 Child care expenses 37 8490 29165 3410 15171 150 185 Disability supports deductions 38 30 93 Business investment loss 39 120 3082 120 2842 110 827 Moving expenses 40 920 5286 390 2401 260 1384 Support payments made 41 480 4542 530 14476 1100 9101 Carrying charges and interest expenses 42 15230 23552 57510 239189 136910 107126 Deductions for CPP or QPP contributions on self-employment and other earnings 43 150970 128265 10130 4902 1550 427 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 490 13076 3570 84686 2410 10368 Other employment expenses 46 1740 8470 2400 11420 1600 4358 Clergy residence deduction 47 60 536 50 548 110 645 Other deductions 48 3490 3211 8430 15631 16480 94826 Total deductions before adjustments 49 159620 485919 86580 761378 208950 1370025 Social benefits repayment 50 1210 3704 15880 63769 17520 43244 Net income after adjustments 51 166200 4819555 125040 12649113 346910 13258966 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 90 2409 230 16771 200 771 Other payments deductions 55 4270 18946 3300 18239 24090 96319 Limited partnership losses of other years 56 10 81 120 914 70 229 Non-capital losses of other years 57 1910 26906 740 11248 220 1384 Net capital losses of other years 58 3110 8525 15290 151829 24270 39924 Capital gains deduction 59 170 3971 2680 326844 400 1941 Northern residents deductions 60 1710 4693 950 2435 1600 4408 Additional deductions 61 310 1673 1680 4462 12890 28417 Farming/fishing losses of prior years 62 120 745 120 2065 90 190 Total deductions from net income 63 11230 67950 23220 534809 60530 173612 Taxable income assessed 64 166130 4752313 125000 12115061 346910 13085359 Basic personal amount 65 166450 1721166 125160 1294945 346910 3598325 Age amount 66 6680 35172 23230 93498 255020 1376926 Spouse or common-law partner amount 67 23020 151640 5230 32839 4570 20350 Amount for eligible dependant 68 6670 66395 1370 13001 520 4248 Amount for children 17 and under 69 35100 130593 14940 55640 1480 3985 Amount for infirm dependants age 18 or older 70 100 396 90 317 210 742 CPP or QPP contributions through employment 71 32890 18419 37310 41401 8400 3919 CPP or QPP contributions self-employment and other eligible earnings 72 150970 128265 10130 4902 1550 427 Employment Insurance premiums 73 25970 6533 22640 8103 25610 5106 Employment Insurance premiums on self-employment and other eligible earnings 74 410 153 20 5 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 40190 38516 57960 57534 135130 96742 Public transit amount 79 4500 2519 3170 1453 6250 2743 Children's fitness amount 80 13140 7146 8080 5358 670 301 Home buyers' amount 81 670 3152 250 1139 150 645 Adoption expenses 82 30 196 20 199 Pension income amount 83 7970 15025 33310 63381 330840 658165 Caregiver amount 84 2600 13249 1330 6272 1640 6258 Disability amount 85 700 5086 3160 22895 20650 149339 Disability amount transferred from a dependant 86 1410 13296 920 7551 1730 12292 Interest paid on student loans 87 3020 1909 690 432 110 52 Tuition, education, and textbook amounts 88 7890 34429 8070 59176 3110 3999 Tuition, education, and textbook amounts transferred from a child 89 3860 18029 4350 21635 2580 11803 Amounts transferred from spouse 90 6000 22614 2080 8035 11370 44829 Allowable portion of medical expenses 91 30910 60769 26080 129339 119790 370811 Total tax credits on personal amounts 92 166450 374200 125160 289358 346910 955805 Allowable charitable donations and government gifts 93 33940 62798 44700 267849 147040 189861 Eligible cultural, ecological gifts 94 20 307 40 3177 120 257 Total tax credit on donations and gifts 95 33820 17537 44590 77639 146720 51767 Total federal non-refundable tax credits 96 166450 391737 125160 366997 346910 1007572 Federal dividend tax credit 97 16010 13478 89270 908578 123460 71808 Overseas employment tax credit 98 Minimum tax carryover 99 200 553 2980 6610 360 975 Basic federal tax 100 105690 451216 112040 1418049 340370 1029657 Federal foreign tax credit 101 5080 13700 27810 24440 49900 10445 Federal political contribution tax credit 102 690 102 2410 467 9660 1433 Investment tax credit 103 440 1032 1330 4090 770 835 Labour-sponsored funds tax credit 104 100 56 100 67 200 124 Alternative minimum tax payable 105 90 522 5180 22899 50 115 Net federal tax 106 105530 438038 111650 1389537 340120 1016889 CPP contributions payable on self-employment and other earnings 107 150970 256529 10130 9805 1550 853 Employment Insurance premiums payable on self-employment and other eligible earnings 108 410 153 20 5 Social benefits repayment 109 1210 3704 15880 63769 17520 43244 Net provincial or territorial tax 110 76970 169424 106430 693195 304180 381162 Total tax payable 111 166450 867848 125170 2156310 346910 1442148 Final Basic Table 3A: Taxable returns by major source of Income, British Columbia Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 42730 40330 Number of non-taxable returns 2 Total number of returns 3 42730 40330 Employment income 4 31210 235653 14270 231756 Commissions (from employment) 5 600 1290 380 4396 Other employment income 6 3190 5055 5250 14438 Old Age Security pension 7 1390 8225 7130 36401 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 4460 31425 18930 120666 Other pensions or superannuation 9 1880 17347 8970 131725 Elected split-pension amount 10 510 3019 3000 17074 Universal Child Care Benefit (UCCB) 11 12000 18563 1100 1713 Employment Insurance and other benefits 12 39330 585687 3920 30702 Taxable amount of dividends 13 3160 4013 11980 59804 Interest and other investment income 14 8220 7945 18650 44409 Net partnership income 15 80 14 940 956 Registered disability savings plan (RDSP) income 16 Net rental income 17 1470 793 2850 2267 Taxable capital gains 18 1560 2464 6700 44174 Support payments received 19 100 564 2390 81635 Registered Retirement Savings Plan (RRSP) income 20 6540 23033 22540 644041 Other income 21 5680 13461 24930 904416 Net business income 22 2680 5358 3900 8375 Net professional income 23 270 672 580 2916 Net commission income 24 310 623 430 1037 Net farming income 25 100-254 360-1315 Net fishing income 26 180 1133 40 214 Workers' compensation benefits 27 4510 110375 670 4661 Social assistance payments 28 1680 6882 390 1697 Net federal supplements 29 300 1613 960 2208 Total income assessed 30 42730 1084954 40330 2390379 Registered pension plan (RPP) contributions 31 4300 3078 2830 3826 RRSP deduction 32 7690 13776 7330 80135 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 760 3922 3280 33889 Annual union, professional, or like dues 35 8520 2082 4820 1562 Universal Child Care Benefit repayment 36 60 36 Child care expenses 37 3650 8363 560 1711 Disability supports deductions 38 Business investment loss 39 50 1323 Moving expenses 40 330 609 240 1226 Support payments made 41 70 210 130 1831 Carrying charges and interest expenses 42 3820 1661 12070 21349 Deductions for CPP or QPP contributions on self-employment and other earnings 43 1510 238 1710 546 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 10 23 320 5727 Other employment expenses 46 910 1534 750 3874 Clergy residence deduction 47 10 34 10 80 Other deductions 48 4500 3287 2790 31072 Total deductions before adjustments 49 22480 38893 22870 188168 Social benefits repayment 50 270 458 3090 9406 Net income after adjustments 51 42730 1045609 40320 2192918 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 30 51 160 2104 Other payments deductions 55 6330 118865 1950 8453 Limited partnership losses of other years 56 10 22 Non-capital losses of other years 57 50 175 180 1596 Net capital losses of other years 58 400 494 2710 9801 Capital gains deduction 59 10 24 90 2133 Northern residents deductions 60 420 984 280 744 Additional deductions 61 120 129 580 3362 Farming/fishing losses of prior years 62 30 142 Total deductions from net income 63 7090 120741 5640 28357 Taxable income assessed 64 42720 924912 40320 2164566 Basic personal amount 65 42730 440482 40330 415843 Age amount 66 1690 7637 6100 27487 Spouse or common-law partner amount 67 2280 13291 2770 17875 Amount for eligible dependant 68 1080 10429 1000 9738 Amount for children 17 and under 69 7060 23244 3060 10136 Amount for infirm dependants age 18 or older 70 30 104 CPP or QPP contributions through employment 71 24000 6801 9300 6730 CPP or QPP contributions self-employment and other eligible earnings 72 1510 238 1710 546 Employment Insurance premiums 73 26680 3710 10160 2814 Employment Insurance premiums on self-employment and other eligible earnings 74 10 1 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 31860 32101 16990 15983 Public transit amount 79 2370 1293 1430 731 Children's fitness amount 80 2240 807 1400 792 Home buyers' amount 81 180 751 80 374 Adoption expenses 82 Pension income amount 83 2310 4313 11760 22388 Caregiver amount 84 300 1322 330 1348 Disability amount 85 590 4287 1990 14395 Disability amount transferred from a dependant 86 120 1027 290 2407 Interest paid on student loans 87 2230 985 240 114 Tuition, education, and textbook amounts 88 5370 23395 2650 14707 Tuition, education, and textbook amounts transferred from a child 89 390 1495 990 4774 Amounts transferred from spouse 90 950 3365 1260 4685 Allowable portion of medical expenses 91 5700 7925 9900 36537 Total tax credits on personal amounts 92 42730 88346 40330 91576 Allowable charitable donations and government gifts 93 5750 3181 12820 35310 Eligible cultural, ecological gifts 94 10 3 10 368 Total tax credit on donations and gifts 95 5690 814 12760 9878 Total federal non-refundable tax credits 96 42730 89160 40330 101454 Federal dividend tax credit 97 3130 648 11990 10008 Overseas employment tax credit 98 Minimum tax carryover 99 10 10 190 725 Basic federal tax 100 40980 50302 39640 303892 Federal foreign tax credit 101 940 36 4650 3360 Federal political contribution tax credit 102 70 7 490 82 Investment tax credit 103 140 365 Labour-sponsored funds tax credit 104 20 12 Alternative minimum tax payable 105 10 76 Net federal tax 106 41000 50270 39620 300102 CPP contributions payable on self-employment and other earnings 107 1510 477 1710 1092 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 1 Social benefits repayment 109 270 458 3090 9406 Net provincial or territorial tax 110 27270 13247 32700 126309 Total tax payable 111 42730 64451 40330 436909 Report a problem or mistake on this page Thank you for your help! ...

All money figures in thousands of dollars Please refer to the explanatory notes for information about this table Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 509910 0 325660 0 980 0 Number of non-taxable returns 2 218900 0 87910 0 590 0 Total number of returns 3 728810 0 413570 0 1570 0 Employment income 4 473200 15701617 410090 15108117 430 7220 Commissions (from employment) 5 11110 222725 10300 217481 10 39 Other employment income 6 52300 226621 35030 191978 50 111 Old Age Security pension 7 138360 833374 3480 20341 290 1773 CPP or QPP benefits 8 208130 1307097 22460 114616 500 2556 Other pensions or superannuation 9 120670 2280336 11250 194196 170 2503 Elected split-pension amount 10 38800 407264 6400 42321 50 452 Universal Child Care Benefit 11 43190 61899 23240 30937 70 118 Employment Insurance benefits 12 109300 791915 74510 418712 100 918 Taxable amount of dividends 13 98180 1212270 40080 164073 520 1814 Interest and other investment income 14 154830 255288 59600 44954 760 1508 Net partnership income 15 2880 1759 860-466 10-7 RDSP income 16 0 0 0 0 0 0 Net rental income 17 17520 47805 7590 1634 100 262 Taxable capital gains 18 26640 209159 9970 26431 200 1524 Support payments received 19 3780 31058 1690 6769 0 0 Registered Retirement Savings Plan income 20 58490 280211 32690 94091 110 663 Other income 21 106990 507596 47190 148942 540 1915 Net business income 22 39120 407977 9440 6492 120 476 Net professional income 23 6260 295606 1570 8730 10 112 Net commission income 24 4380 66624 1360 2474 10 67 Net farming income 25 4280 4341 1230-4347 1530 13104 Net fishing income 26 5500 76123 860 1517 10 64 Workers' compensation benefits 27 22880 177438 9900 31996 30 177 Social assistance payments 28 31040 177462 4150 10785 10 12 Net federal supplements 29 67690 256077 720 1332 160 623 Total income assessed 30 724010 25839640 413570 16884107 1560 38024 Registered pension plan contributions 31 146390 459021 138100 448279 60 154 Registered Retirement Savings Plan deduction 32 131350 652012 110150 473663 210 1347 Saskatchewan Pension Plan deduction 33 10 4 10 3 0 0 Deduction for elected split-pension amount 34 38800 406732 5780 60438 70 536 Annual union, professional, or like dues 35 143550 85118 124800 80898 90 36 Universal Child Care Benefit repayment 36 270 133 120 49 0 0 Child care expenses 37 30140 101161 24890 88686 40 77 Disability supports deductions 38 20 109 10 63 0 0 Business investment loss 39 200 7219 110 2269 0 0 Moving expenses 40 4090 19219 3460 16649 0 0 Support payments made 41 3170 27510 2100 16828 10 37 Carrying charges and interest expenses 42 56270 74700 21930 25736 160 251 Deductions for CPP/QPP contributions on self-employment/other earnings 43 29350 22224 3870 681 620 456 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 1050 13184 410 8660 10 0 Other employment expenses 46 22900 86767 21010 80823 10 13 Clergy residence deduction 47 1010 10301 900 9667 0 0 Other deductions 48 25650 39128 15460 11968 90 28 Total deductions before adjustments 49 364200 2004540 253350 1325357 910 2948 Social benefits repayment 50 11460 27889 5560 9806 20 60 Net income after adjustments 51 721980 23833236 413320 15549765 1360 38898 Canadian Forces personnel and police deduction 52 780 14460 780 14440 0 0 Employee home relocation loan deduction 53 40 12 40 12 0 0 Security options deductions 54 400 8606 370 8120 0 0 Other payments deductions 55 118450 610941 14630 44112 190 812 Limited partnership losses of other years 56 30 122 10 28 0 0 Non-capital losses of other years 57 760 5600 210 1363 0 0 Net capital losses of other years 58 5410 12753 1970 3171 20 52 Capital gains deduction 59 930 62569 240 6057 40 4354 Northern residents deductions 60 570 1273 530 1206 0 0 Additional deductions 61 4380 15905 480 2762 0 0 Farming/fishing losses of prior years 62 140 1551 40 447 60 901 Total deductions from net income 63 130050 734859 19130 81725 300 6136 Taxable income assessed 64 705390 23100428 413280 15468111 1340 32961 Basic personal amount 65 728800 7485123 413560 4243291 1570 16186 Age amount 66 143970 852518 4340 19413 330 1958 Spouse or common-law partner amount 67 52140 331132 32060 218906 270 1798 Amount for eligible dependant 68 30210 296241 21200 208161 20 217 Amount for children 17 and under 69 95560 331411 74070 253673 220 1001 Amount for infirm dependents age 18 or older 70 640 2373 330 1224 0 0 CPP or QPP contributions employment 71 424830 523685 377060 505022 340 267 CPP or QPP contributions self-employment 72 29350 22224 3870 681 620 456 Employment Insurance premiums 73 420020 194590 375620 185506 270 87 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 472620 476610 399120 413848 440 413 Public transit amount 78 17300 8124 15380 7348 0 0 Children's fitness amount 79 37800 20038 32280 17026 60 35 Home renovation expenses 80 88180 390829 57420 254737 140 688 Home buyers' amount 81 4760 22039 4330 20146 0 0 Adoption expenses 82 110 440 90 344 0 0 Pension income amount 83 147140 282015 17160 32570 210 393 Caregiver amount 84 4270 15350 2590 9247 10 34 Disability amount 85 23630 169294 3490 25083 20 144 Disability amount transferred from a dependent 86 7550 69569 5240 50572 10 76 Interest paid on student loans 87 25280 15099 22940 13734 0 0 Tuition, education, and textbook amounts 88 38370 193047 31810 155630 10 73 Tuition, education, and textbook amounts transferred from a child 89 18690 95998 15520 80007 40 249 Amounts transferred from spouse 90 32690 160638 9800 43791 140 741 Allowable portion of medical expenses 91 146790 298802 69580 100157 430 877 Total tax credits on personal amounts 92 728810 1838578 413560 1029017 1570 3856 Allowable charitable donations and government gifts 93 159720 198657 90580 88705 350 517 Eligible cultural, ecological gifts 94 160 700 80 120 0 0 Total tax credit on donations and gifts 95 158050 54437 89350 24054 350 142 Total federal non-refundable tax credits 96 728810 1893015 413560 1053072 1570 3998 Federal dividend tax credit 97 85160 175906 38190 24984 340 229 Basic federal tax 98 442040 2199520 306800 1676390 590 2663 Net federal tax 99 441160 2180570 306350 1663109 510 2130 CPP contributions on self-employment 100 29340 44447 3870 1361 620 912 Net provincial tax 101 499670 1821942 323080 1355356 760 2233 Total tax payable 102 509910 4074848 325660 3029632 980 5335 Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 3460 0 3220 0 1760 0 Number of non-taxable returns 2 260 0 240 0 260 0 Total number of returns 3 3710 0 3460 0 2030 0 Employment income 4 860 8616 790 17306 420 3486 Commissions (from employment) 5 0 0 10 27 30 233 Other employment income 6 230 881 240 784 120 281 Old Age Security pension 7 270 1640 270 1433 120 718 CPP or QPP benefits 8 680 3618 460 3176 340 2104 Other pensions or superannuation 9 110 1011 230 6917 120 1733 Elected split-pension amount 10 50 266 100 862 70 590 Universal Child Care Benefit 11 130 180 260 376 150 213 Employment Insurance benefits 12 3460 41541 70 382 50 231 Taxable amount of dividends 13 610 4200 980 7927 440 1679 Interest and other investment income 14 940 1240 1350 3443 420 330 Net partnership income 15 10 2 100-176 10 31 RDSP income 16 0 0 0 0 0 0 Net rental income 17 50 40 200-12 140 32 Taxable capital gains 18 150 775 280 2002 130 526 Support payments received 19 0 0 20 89 10 66 Registered Retirement Savings Plan income 20 300 2126 300 1621 290 1749 Other income 21 580 2212 1100 3581 370 808 Net business income 22 120 44 100 146 70 127 Net professional income 23 0 0 3430 276942 20 71 Net commission income 24 20 167 20 152 2000 60352 Net farming income 25 30-37 20-166 10-16 Net fishing income 26 3660 69688 0 0 0 0 Workers' compensation benefits 27 60 303 10 56 20 94 Social assistance payments 28 20 38 10 48 10 21 Net federal supplements 29 50 108 30 61 30 70 Total income assessed 30 3710 138733 3450 326982 2020 75530 Registered pension plan contributions 31 20 30 110 417 30 37 Registered Retirement Savings Plan deduction 32 690 3693 1700 23107 570 4434 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 50 311 140 2234 70 543 Annual union, professional, or like dues 35 330 120 310 258 90 45 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 110 226 310 1338 150 413 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 0 0 50 372 20 109 Support payments made 41 40 284 50 1697 30 398 Carrying charges and interest expenses 42 160 184 560 1559 240 644 Deductions for CPP/QPP contributions on self-employment/other earnings 43 2530 2260 2740 3858 1490 1609 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 50 687 10 5 Other employment expenses 46 60 93 40 305 60 446 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 330 239 90 330 60 83 Total deductions before adjustments 49 2920 7479 3150 36207 1690 8819 Social benefits repayment 50 600 1680 150 715 20 84 Net income after adjustments 51 3680 135987 3410 290595 1970 66874 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 130 448 50 161 60 184 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 20 154 20 91 Net capital losses of other years 58 30 48 80 341 40 222 Capital gains deduction 59 40 3108 10 184 0 0 Northern residents deductions 60 0 0 0 0 0 0 Additional deductions 61 0 0 20 24 0 0 Farming/fishing losses of prior years 62 10 76 0 0 0 0 Total deductions from net income 63 210 3683 160 864 120 501 Taxable income assessed 64 3680 132309 3400 289734 1960 66373 Basic personal amount 65 3710 38230 3460 35578 2030 20852 Age amount 66 280 1410 150 646 140 706 Spouse or common-law partner amount 67 560 3816 270 2002 190 1271 Amount for eligible dependant 68 80 763 110 1102 90 887 Amount for children 17 and under 69 730 2650 740 2801 350 1264 Amount for infirm dependents age 18 or older 70 10 21 0 0 0 0 CPP or QPP contributions employment 71 750 380 680 478 340 138 CPP or QPP contributions self-employment 72 2530 2260 2740 3858 1490 1609 Employment Insurance premiums 73 3560 1739 480 144 250 51 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 980 925 950 844 470 425 Public transit amount 78 0 0 50 19 20 8 Children's fitness amount 79 300 141 450 316 180 109 Home renovation expenses 80 540 2025 860 4916 360 1832 Home buyers' amount 81 10 60 30 141 10 60 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 160 281 320 604 180 356 Caregiver amount 84 60 243 20 88 10 39 Disability amount 85 40 270 30 201 20 137 Disability amount transferred from a dependent 86 70 546 40 436 20 168 Interest paid on student loans 87 20 7 180 166 50 33 Tuition, education, and textbook amounts 88 60 171 200 1590 80 369 Tuition, education, and textbook amounts transferred from a child 89 160 730 240 1501 90 474 Amounts transferred from spouse 90 130 719 90 376 60 268 Allowable portion of medical expenses 91 980 2045 750 1729 520 1045 Total tax credits on personal amounts 92 3710 8916 3460 8933 2030 4815 Allowable charitable donations and government gifts 93 990 690 1600 4631 610 1216 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 960 181 1600 1307 600 339 Total federal non-refundable tax credits 96 3710 9097 3460 10240 2030 5154 Federal dividend tax credit 97 580 584 900 1261 370 242 Basic federal tax 98 3120 12704 2600 53141 1250 6952 Net federal tax 99 3070 12255 2600 52660 1250 6935 CPP contributions on self-employment 100 2530 4519 2740 7716 1490 3218 Net provincial tax 101 3320 10464 2770 37293 1400 5600 Total tax payable 102 3460 28918 3220 98384 1760 15837 Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 19050 0 15390 0 113680 0 Number of non-taxable returns 2 4100 0 6610 0 60920 0 Total number of returns 3 23150 0 22000 0 174610 0 Employment income 4 4770 60646 7480 181250 17620 120404 Commissions (from employment) 5 110 1658 120 1929 140 497 Other employment income 6 750 2135 1230 6074 12050 19765 Old Age Security pension 7 1240 7453 4450 24959 121250 735266 CPP or QPP benefits 8 3350 17290 6660 39212 158830 1053743 Other pensions or superannuation 9 1150 19778 3210 54276 101370 1957670 Elected split-pension amount 10 670 5036 1020 7699 29410 344756 Universal Child Care Benefit 11 1910 2780 950 1497 390 476 Employment Insurance benefits 12 1010 7190 780 6377 3530 20812 Taxable amount of dividends 13 2920 11082 16240 925410 32120 84707 Interest and other investment income 14 4540 5277 12580 83284 66560 106951 Net partnership income 15 70-9 790 2012 940 325 RDSP income 16 0 0 0 0 0 0 Net rental income 17 1400 2909 4710 40046 2790 2587 Taxable capital gains 18 870 3736 4520 155365 9200 13730 Support payments received 19 110 635 40 312 490 2579 Registered Retirement Savings Plan income 20 2000 8861 1720 10407 13580 63884 Other income 21 2610 8442 7490 30918 33390 78080 Net business income 22 22680 390438 1430 6463 3700 3088 Net professional income 23 100 1168 330 5095 630 2925 Net commission income 24 130 880 190 1248 440 955 Net farming income 25 210-762 210-105 900-2853 Net fishing income 26 80 401 130 1229 210 347 Workers' compensation benefits 27 310 1538 180 1121 5820 30992 Social assistance payments 28 130 506 10 35 1510 3334 Net federal supplements 29 550 1680 540 1428 56920 191421 Total income assessed 30 23040 560747 21990 1587541 174610 4836442 Registered pension plan contributions 31 550 1038 790 1962 3630 4036 Registered Retirement Savings Plan deduction 32 4410 22600 3650 29017 5600 37953 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 570 5401 1100 10054 29890 316524 Annual union, professional, or like dues 35 1150 417 1520 620 9610 1304 Universal Child Care Benefit repayment 36 0 0 0 0 10 3 Child care expenses 37 1360 3399 590 2137 140 189 Disability supports deductions 38 0 0 0 0 10 27 Business investment loss 39 10 271 40 3709 30 738 Moving expenses 40 120 603 80 333 80 437 Support payments made 41 100 722 120 2550 570 4207 Carrying charges and interest expenses 42 1160 2146 5850 22697 23990 17920 Deductions for CPP/QPP contributions on self-employment/other earnings 43 16200 12677 860 417 380 94 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 20 179 250 2001 260 1248 Other employment expenses 46 240 1014 250 1072 480 1374 Clergy residence deduction 47 10 64 10 55 70 410 Other deductions 48 480 461 1230 1084 4010 17790 Total deductions before adjustments 49 18220 50999 10650 77709 56550 404255 Social benefits repayment 50 140 363 1760 7284 2740 6534 Net income after adjustments 51 22000 520501 21740 1504468 174560 4426196 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 10 60 0 0 20 74 Other payments deductions 55 970 3724 720 2565 62280 225747 Limited partnership losses of other years 56 0 0 0 0 10 88 Non-capital losses of other years 57 320 2726 80 697 70 315 Net capital losses of other years 58 160 421 890 5523 1960 2437 Capital gains deduction 59 20 327 470 47331 100 471 Northern residents deductions 60 10 12 0 0 10 25 Additional deductions 61 40 170 200 247 3370 10805 Farming/fishing losses of prior years 62 10 42 10 29 10 35 Total deductions from net income 63 1480 7482 2250 57013 66490 240109 Taxable income assessed 64 21960 513407 21710 1447645 174350 4186401 Basic personal amount 65 23150 237710 22000 226236 174610 1798183 Age amount 66 1530 8744 3360 15293 125530 753360 Spouse or common-law partner amount 67 2880 19227 1110 7319 10120 42867 Amount for eligible dependant 68 850 8342 270 2568 900 7307 Amount for children 17 and under 69 3890 14290 2370 9191 1330 3832 Amount for infirm dependents age 18 or older 70 20 101 20 53 230 834 CPP or QPP contributions employment 71 4180 2249 6090 5062 8580 2359 CPP or QPP contributions self-employment 72 16200 12677 860 417 380 94 Employment Insurance premiums 73 3370 857 3830 1101 10530 1851 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 5110 4729 8050 7837 27050 19057 Public transit amount 78 120 45 150 42 690 331 Children's fitness amount 79 1400 735 1310 907 310 150 Home renovation expenses 80 2490 11379 3220 18510 19850 82792 Home buyers' amount 81 90 417 50 224 110 424 Adoption expenses 82 10 28 0 0 10 22 Pension income amount 83 1720 3245 4010 7458 119420 229886 Caregiver amount 84 130 486 100 328 1020 3699 Disability amount 85 160 1110 610 4438 16400 117359 Disability amount transferred from a dependent 86 220 1930 140 1277 1190 8530 Interest paid on student loans 87 430 296 170 112 50 71 Tuition, education, and textbook amounts 88 500 2332 1710 15124 410 837 Tuition, education, and textbook amounts transferred from a child 89 570 2917 500 2590 1110 5443 Amounts transferred from spouse 90 990 4127 660 2756 18020 95075 Allowable portion of medical expenses 91 5750 9586 4490 18066 55400 148017 Total tax credits on personal amounts 92 23150 52134 22000 52040 174610 498357 Allowable charitable donations and government gifts 93 4090 4191 5900 31469 50320 60423 Eligible cultural, ecological gifts 94 0 0 10 93 70 205 Total tax credit on donations and gifts 95 4040 1136 5870 8956 50110 16377 Total federal non-refundable tax credits 96 23150 53270 22000 60995 174610 514734 Federal dividend tax credit 97 2170 1457 14290 131487 25230 13898 Basic federal tax 98 11510 42185 11580 121724 82460 218816 Net federal tax 99 11470 41710 11500 120109 82300 217193 CPP contributions on self-employment 100 16200 25355 860 833 380 188 Net provincial tax 101 13650 34421 15140 107911 113320 215231 Total tax payable 102 19050 101849 15390 236137 113680 439146 Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 18020 0 8700 0 Number of non-taxable returns 2 48040 0 9970 0 Total number of returns 3 66060 0 18670 0 Employment income 4 25320 135561 5440 59011 Commissions (from employment) 5 310 380 90 480 Other employment income 6 1620 2025 990 2588 Old Age Security pension 7 5910 34374 1080 5417 CPP or QPP benefits 8 9970 41360 4900 29421 Other pensions or superannuation 9 920 5925 2140 36328 Elected split-pension amount 10 360 1500 660 3782 Universal Child Care Benefit 11 15590 24615 510 706 Employment Insurance benefits 12 24640 288142 1130 7608 Taxable amount of dividends 13 1370 1267 2900 10111 Interest and other investment income 14 4010 2369 4080 5932 Net partnership income 15 10 1 90 45 RDSP income 16 0 0 0 0 Net rental income 17 240 45 310 263 Taxable capital gains 18 350 421 990 4649 Support payments received 19 360 605 1060 19981 Registered Retirement Savings Plan income 20 2510 6047 5000 90763 Other income 21 3410 7050 10320 225648 Net business income 22 830-236 640 939 Net professional income 23 50-20 110 511 Net commission income 24 120 123 100 204 Net farming income 25 70-209 70-268 Net fishing income 26 510 2625 40 246 Workers' compensation benefits 27 6320 109390 240 1770 Social assistance payments 28 24960 162017 220 667 Net federal supplements 29 8370 58549 330 805 Total income assessed 30 66060 883925 14020 507610 Registered pension plan contributions 31 1880 1256 1220 1811 Registered Retirement Savings Plan deduction 32 2320 3201 2070 52997 Saskatchewan Pension Plan deduction 33 0 0 0 0 Deduction for elected split-pension amount 34 250 1342 890 9348 Annual union, professional, or like dues 35 4330 1010 1330 412 Universal Child Care Benefit repayment 36 140 77 10 4 Child care expenses 37 2390 4389 170 307 Disability supports deductions 38 0 0 0 0 Business investment loss 39 0 0 10 140 Moving expenses 40 180 285 110 406 Support payments made 41 100 300 40 488 Carrying charges and interest expenses 42 560 424 1650 3139 Deductions for CPP/QPP contributions on self-employment/other earnings 43 460 97 220 75 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 Exploration and development expenses 45 10 2 40 381 Other employment expenses 46 610 1106 160 522 Clergy residence deduction 47 10 32 10 44 Other deductions 48 3260 2411 650 4735 Total deductions before adjustments 49 11720 15950 5040 74818 Social benefits repayment 50 50 102 420 1260 Net income after adjustments 51 66000 867976 13970 431977 Canadian Forces personnel and police deduction 52 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 Security options deductions 54 0 0 10 143 Other payments deductions 55 38660 329950 780 3238 Limited partnership losses of other years 56 0 0 0 0 Non-capital losses of other years 57 30 78 30 163 Net capital losses of other years 58 20 24 230 514 Capital gains deduction 59 10 82 20 655 Northern residents deductions 60 20 22 10 6 Additional deductions 61 180 996 80 894 Farming/fishing losses of prior years 62 0 0 0 0 Total deductions from net income 63 38770 331166 1140 6180 Taxable income assessed 64 49750 537641 13950 425846 Basic personal amount 65 66060 677269 18670 191588 Age amount 66 7200 45345 1120 5645 Spouse or common-law partner amount 67 3620 26615 1070 7310 Amount for eligible dependant 68 6130 61454 560 5440 Amount for children 17 and under 69 10740 38786 1120 3923 Amount for infirm dependents age 18 or older 70 20 75 10 41 CPP or QPP contributions employment 71 22500 5560 4310 2170 CPP or QPP contributions self-employment 72 460 97 220 75 Employment Insurance premiums 73 18500 2390 3620 864 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 Canada employment amount 77 24840 23433 5620 5101 Public transit amount 78 590 236 310 95 Children's fitness amount 79 1230 463 290 155 Home renovation expenses 80 1580 5768 1730 8182 Home buyers' amount 81 100 433 30 122 Adoption expenses 82 0 0 0 0 Pension income amount 83 1210 2024 2750 5198 Caregiver amount 84 240 872 90 314 Disability amount 85 2120 15219 740 5333 Disability amount transferred from a dependent 86 480 4744 150 1291 Interest paid on student loans 87 1350 637 90 43 Tuition, education, and textbook amounts 88 2910 13369 680 3551 Tuition, education, and textbook amounts transferred from a child 89 180 750 270 1336 Amounts transferred from spouse 90 2180 10065 620 2721 Allowable portion of medical expenses 91 5670 8568 3240 8711 Total tax credits on personal amounts 92 66060 141627 18670 38883 Allowable charitable donations and government gifts 93 2260 1027 3020 5788 Eligible cultural, ecological gifts 94 0 0 0 0 Total tax credit on donations and gifts 95 2190 257 2990 1688 Total federal non-refundable tax credits 96 66060 141884 18670 40571 Federal dividend tax credit 97 730 133 2360 1631 Basic federal tax 98 14390 17141 7740 47804 Net federal tax 99 14390 17140 7720 47330 CPP contributions on self-employment 100 460 194 220 150 Net provincial tax 101 17620 15806 8600 37627 Total tax payable 102 18020 33241 8700 86368 Page details Date modified: 2012-11-07 ...

Final Table 3A: Taxable returns by major source of income, British Columbia Please refer to the explanatory notes for information about this table Final Basic Table 3A: Taxable returns by major source of income, British Columbia All money figures in thousands of dollars Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 2218570 1452460 5050 Number of non-taxable returns 2 Total number of returns 3 2218570 1452460 5050 Employment income 4 1622800 80576165 1439450 77271994 1950 65312 Commissions (from employment) 5 56370 1793142 53100 1731765 20 899 Other employment income 6 305920 1355194 166080 1129451 350 5368 Old Age Security pension 7 329050 1975626 23510 130204 780 4701 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 484090 3573753 74470 474452 1280 8143 Other pensions or superannuation 9 384870 8474538 37740 588876 700 12392 Elected split-pension amount 10 116050 1297082 20590 121907 260 1943 Universal Child Care Benefit (UCCB) 11 101900 145019 68770 94642 210 318 Employment Insurance and other benefits 12 268560 1808432 208070 1072796 290 2024 Taxable amount of dividends 13 464680 7934489 206830 1117176 1550 17409 Interest and other investment income 14 744370 2090056 359300 420138 2580 7885 Net partnership income 15 28870 35972 8670 224 120 220 Registered disability savings plan (RDSP) income 16 20 56 Net rental income 17 187220 675224 96510 36206 720 3428 Taxable capital gains 18 229890 2998023 97690 472602 870 13503 Support payments received 19 7450 120424 3440 23966 Registered Retirement Savings Plan (RRSP) income 20 269950 1772086 158560 591706 450 3620 Other income 21 442370 2120274 203670 528019 1690 4839 Net business income 22 281330 4378383 76070 139137 590 6038 Net professional income 23 38850 1622738 11320 55494 40 731 Net commission income 24 28380 650258 8070 15549 30 318 Net farming income 25 20500 15211 7710-31618 4940 72348 Net fishing income 26 4450 83736 720 2845 Workers' compensation benefits 27 64590 406267 46250 194866 100 690 Social assistance payments 28 12370 42483 8300 26664 Net federal supplements 29 21250 42637 2050 4602 110 289 Total income assessed 30 2218570 125987271 1452460 86213664 5050 232548 Registered pension plan (RPP) contributions 31 492340 1792580 468840 1754174 310 890 RRSP deduction 32 743500 4151117 622240 3300812 1070 7935 Saskatchewan Pension Plan (SPP) deduction 33 30 13 20 12 Deduction for elected split-pension amount 34 128060 1374807 17640 162022 350 2664 Annual union, professional, or like dues 35 592820 492313 531710 472314 500 285 Universal Child Care Benefit repayment 36 540 375 400 285 Child care expenses 37 91310 379474 72510 313607 80 158 Disability supports deductions 38 120 960 70 347 Business investment loss 39 1190 25786 730 16045 Moving expenses 40 15380 80014 12860 66082 Support payments made 41 8710 122538 6130 84247 20 200 Carrying charges and interest expenses 42 455240 650913 222160 239975 780 2114 Deductions for CPP or QPP contributions on self-employment and other earnings 43 238170 185142 34420 6917 2980 2162 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 12020 232671 4680 110100 50 835 Other employment expenses 46 109890 558698 101640 521627 60 282 Clergy residence deduction 47 3370 47621 3120 45633 Other deductions 48 86130 195059 48990 44761 200 381 Total deductions before adjustments 49 1629170 10290082 1086470 7138960 4200 18236 Social benefits repayment 50 68350 177509 28920 51687 170 516 Net income after adjustments 51 2218030 115528973 1452410 79023705 5040 214012 Canadian Forces personnel and police deduction 52 480 10728 480 10680 Employee home relocation loan deduction 53 270 55 260 54 Security options deductions 54 7770 419851 7020 394924 Other payments deductions 55 96880 490842 56080 226178 210 991 Limited partnership losses of other years 56 330 2228 110 931 Non-capital losses of other years 57 4720 55470 1280 10322 20 110 Net capital losses of other years 58 78080 290888 30260 73559 250 674 Capital gains deduction 59 5050 379261 1420 30867 180 10707 Northern residents deductions 60 30430 91572 24870 76783 450 1120 Additional deductions 61 17640 45013 1930 6560 30 87 Farming/fishing losses of prior years 62 1110 10310 290 1350 410 5342 Total deductions from net income 63 232200 1796221 120090 832209 1300 19116 Taxable income assessed 64 2217890 113734419 1452410 78191555 5030 194960 Basic personal amount 65 2218550 22946038 1452440 15014275 5050 52370 Age amount 66 319230 1650020 23680 96091 770 3829 Spouse or common-law partner amount 67 187760 1292805 145140 1024666 680 4150 Amount for eligible dependant 68 62450 608342 50400 490558 60 568 Amount for children 17 and under 69 357670 1266679 287020 1009791 940 4250 Amount for infirm dependants age 18 or older 70 1160 4341 690 2618 CPP or QPP contributions through employment 71 1511030 2429216 1390820 2346086 1640 1931 CPP or QPP contributions self-employment and other eligible earnings 72 238170 185142 34420 6917 2980 2162 Employment Insurance premiums 73 1454710 843245 1335210 814155 1200 528 Employment Insurance premiums on self-employment and other eligible earnings 74 660 243 70 18 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 1450380 1523504 2090 2090 Public transit amount 79 167890 126019 148510 116347 20 12 Children's fitness amount 80 180110 99259 149900 81963 320 170 Home buyers' amount 81 18290 83909 16710 76662 Adoption expenses 82 380 2728 310 2216 Pension income amount 83 445900 876014 56270 106202 880 1681 Caregiver amount 84 29810 145563 22850 113381 130 667 Disability amount 85 36640 264938 9340 67452 40 268 Disability amount transferred from a dependant 86 19560 179861 14660 139451 50 468 Interest paid on student loans 87 74640 41010 67150 36515 20 10 Tuition, education, and textbook amounts 88 161850 739946 131980 585548 110 272 Tuition, education, and textbook amounts transferred from a child 89 72650 348230 58490 280386 180 871 Amounts transferred from spouse 90 58120 230244 35210 141773 250 1109 Allowable portion of medical expenses 91 330950 902836 129840 275315 1190 3112 Total tax credits on personal amounts 92 2218560 5556321 1452460 3652784 5050 12082 Allowable charitable donations and government gifts 93 694800 1226155 434490 624585 1720 5678 Eligible cultural, ecological gifts 94 610 4707 390 515 Total tax credit on donations and gifts 95 692550 341743 432960 172124 1710 1606 Total federal non-refundable tax credits 96 2218560 5898064 1452460 3824907 5050 13688 Federal dividend tax credit 97 460730 1184298 207760 169213 1430 2572 Overseas employment tax credit 98 720 7221 700 7165 Minimum tax carryover 99 5130 14680 1200 5238 100 305 Basic federal tax 100 2103420 13845965 1431340 10201857 3650 20058 Federal foreign tax credit 101 158550 122023 66900 67194 390 318 Federal political contribution tax credit 102 20670 3304 6730 1097 110 18 Investment tax credit 103 5860 15320 2900 8368 30 62 Labour-sponsored funds tax credit 104 2140 1310 1680 1020 Alternative minimum tax payable 105 5780 27152 370 3141 40 232 Net federal tax 106 2101990 13707445 1430770 10124533 3630 19633 CPP contributions payable on self-employment and other earnings 107 238170 370285 34420 13834 2980 4325 Employment Insurance premiums payable on self-employment and other eligible earnings 108 660 243 70 18 Social benefits repayment 109 68350 177509 28920 51687 170 516 Net provincial or territorial tax 110 1902800 5690086 1326990 4137609 3060 8208 Total tax payable 111 2218570 19945567 1452460 14327680 5050 32683 Final Basic Table 3A: Taxable returns by major source of Income, British Columbia Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 3050 20950 15470 Number of non-taxable returns 2 Total number of returns 3 3050 20950 15470 Employment income 4 830 6971 4230 93750 2760 30345 Commissions (from employment) 5 50 537 180 1671 Other employment income 6 40 71 2040 10120 740 1611 Old Age Security pension 7 210 1245 1580 8506 790 4611 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 400 2231 2530 18729 1720 11402 Other pensions or superannuation 9 70 608 1320 28408 540 7688 Elected split-pension amount 10 30 158 430 3076 300 2011 Universal Child Care Benefit (UCCB) 11 100 156 1370 2050 910 1307 Employment Insurance and other benefits 12 2140 17568 420 2588 280 1443 Taxable amount of dividends 13 320 1710 4890 35090 3170 15261 Interest and other investment income 14 840 1715 8720 19552 5340 7109 Net partnership income 15 20 3 560 3480 220 101 Registered disability savings plan (RDSP) income 16 Net rental income 17 180 193 2290 1965 2350 2269 Taxable capital gains 18 140 903 2890 19348 1860 10812 Support payments received 19 50 515 30 302 Registered Retirement Savings Plan (RRSP) income 20 210 1152 1860 11767 1970 13346 Other income 21 290 504 5210 20972 2810 5233 Net business income 22 140 487 840 1401 690 1803 Net professional income 23 20920 1499353 90 100 Net commission income 24 130 412 15420 603274 Net farming income 25 20-12 150-717 100-405 Net fishing income 26 3040 75998 Workers' compensation benefits 27 100 638 60 323 110 666 Social assistance payments 28 40 138 70 269 60 259 Net federal supplements 29 60 173 70 161 80 228 Total income assessed 30 3050 112719 20950 1781673 15470 722546 Registered pension plan (RPP) contributions 31 30 58 490 1098 140 192 RRSP deduction 32 600 4265 9860 124578 5060 48266 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 30 131 630 7745 270 2325 Annual union, professional, or like dues 35 150 54 2030 1343 680 404 Universal Child Care Benefit repayment 36 Child care expenses 37 60 201 1550 7550 870 3362 Disability supports deductions 38 Business investment loss 39 20 500 20 855 Moving expenses 40 20 81 280 2482 70 441 Support payments made 41 180 6131 80 1683 Carrying charges and interest expenses 42 270 263 3870 10100 2620 5583 Deductions for CPP or QPP contributions on self-employment and other earnings 43 2610 2330 18370 23679 13920 15676 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 360 6177 120 1614 Other employment expenses 46 40 118 300 1344 440 5672 Clergy residence deduction 47 10 94 Other deductions 48 210 162 620 1224 420 504 Total deductions before adjustments 49 2830 7845 20310 194049 14870 86609 Social benefits repayment 50 270 587 780 3334 240 804 Net income after adjustments 51 3050 104288 20920 1584689 15420 636118 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 40 2723 Other payments deductions 55 190 946 200 753 250 1152 Limited partnership losses of other years 56 Non-capital losses of other years 57 110 2236 210 1467 Net capital losses of other years 58 40 243 1030 3760 720 2077 Capital gains deduction 59 40 1600 40 570 20 602 Northern residents deductions 60 30 69 80 204 50 132 Additional deductions 61 90 301 20 20 Farming/fishing losses of prior years 62 50 378 Total deductions from net income 63 340 3266 1540 10649 1230 5512 Taxable income assessed 64 3050 101021 20920 1574056 15420 630616 Basic personal amount 65 3050 31639 20950 216627 15470 160366 Age amount 66 220 1105 1040 4481 800 3793 Spouse or common-law partner amount 67 330 2226 1850 12645 1920 13124 Amount for eligible dependant 68 120 1169 630 6186 610 6050 Amount for children 17 and under 69 520 1964 4190 15138 3380 11939 Amount for infirm dependants age 18 or older 70 20 85 CPP or QPP contributions through employment 71 610 292 3650 2492 2410 1145 CPP or QPP contributions self-employment and other eligible earnings 72 2610 2330 18370 23679 13920 15676 Employment Insurance premiums 73 2700 1158 2800 769 1750 370 Employment Insurance premiums on self-employment and other eligible earnings 74 110 48 40 17 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 700 674 5690 5359 3260 3008 Public transit amount 79 50 20 1140 630 460 270 Children's fitness amount 80 160 88 2600 1676 1600 959 Home buyers' amount 81 20 73 160 758 70 341 Adoption expenses 82 Pension income amount 83 100 170 1670 3160 810 1529 Caregiver amount 84 40 215 170 828 400 2022 Disability amount 85 20 109 100 718 50 391 Disability amount transferred from a dependant 86 20 199 190 1715 170 1456 Interest paid on student loans 87 30 12 930 853 230 127 Tuition, education, and textbook amounts 88 150 541 1660 14599 870 3279 Tuition, education, and textbook amounts transferred from a child 89 80 337 1040 5444 700 3456 Amounts transferred from spouse 90 80 345 440 1790 490 1697 Allowable portion of medical expenses 91 380 858 4280 11626 2870 6544 Total tax credits on personal amounts 92 3050 6829 20950 49698 15470 35646 Allowable charitable donations and government gifts 93 430 426 8620 25289 5280 11178 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 430 115 8600 7145 5270 3118 Total federal non-refundable tax credits 96 3050 6944 20950 56842 15470 38764 Federal dividend tax credit 97 310 253 4530 5513 2830 2227 Overseas employment tax credit 98 Minimum tax carryover 99 40 171 30 78 Basic federal tax 100 2520 9871 16280 283689 10910 77373 Federal foreign tax credit 101 80 29 2040 2410 770 91 Federal political contribution tax credit 102 10 1 390 80 120 17 Investment tax credit 103 180 480 60 86 Labour-sponsored funds tax credit 104 20 15 20 11 Alternative minimum tax payable 105 20 81 20 83 Net federal tax 106 2520 9844 16260 281430 10890 77169 CPP contributions payable on self-employment and other earnings 107 2610 4660 18370 47358 13920 31352 Employment Insurance premiums payable on self-employment and other eligible earnings 108 110 48 40 17 Social benefits repayment 109 270 587 780 3334 240 804 Net provincial or territorial tax 110 2040 3570 14100 126004 9070 31359 Total tax payable 111 3050 18661 20950 458174 15470 140701 Final Basic Table 3A: Taxable returns by major source of Income, British Columbia Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 166450 125170 346910 Number of non-taxable returns 2 Total number of returns 3 166450 125170 346910 Employment income 4 36820 537935 50930 1733787 40360 368662 Commissions (from employment) 5 800 19327 820 31334 410 1913 Other employment income 6 6430 18311 12100 56851 109690 113917 Old Age Security pension 7 5990 33853 34090 192322 253590 1555560 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 13730 78903 46950 310914 319620 2516889 Other pensions or superannuation 9 5600 89278 27540 476784 300530 7121431 Elected split-pension amount 10 2900 21035 8730 65559 79290 1061300 Universal Child Care Benefit (UCCB) 11 12040 17713 5120 8205 270 352 Employment Insurance and other benefits 12 5100 31375 4340 34769 4670 29482 Taxable amount of dividends 13 18680 93640 90310 6176562 123780 413825 Interest and other investment income 14 40900 55256 82820 950738 217000 575311 Net partnership income 15 970 616 8930 25830 8380 4527 Registered disability savings plan (RDSP) income 16 Net rental income 17 14690 22037 48010 571732 18160 34335 Taxable capital gains 18 10550 68246 45210 2223774 62440 142197 Support payments received 19 530 3582 230 4474 690 5301 Registered Retirement Savings Plan (RRSP) income 20 17450 77807 12490 106163 47890 299451 Other income 21 20100 44939 49310 307108 128680 290783 Net business income 22 165910 4063594 14610 120064 15920 32126 Net professional income 23 630 6857 2340 44880 2670 11665 Net commission income 24 1040 8187 1780 18224 1170 2603 Net farming income 25 1720-6133 2460-10291 2960-6392 Net fishing income 26 130 722 190 2093 140 584 Workers' compensation benefits 27 2300 12572 1700 13488 8780 67989 Social assistance payments 28 1110 4030 100 481 620 2044 Net federal supplements 29 910 2373 1690 4697 15020 26294 Total income assessed 30 166450 5306055 125170 13470543 346910 14672190 Registered pension plan (RPP) contributions 31 3190 6113 5260 14329 6950 8822 RRSP deduction 32 37190 232948 30390 272661 22080 65742 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 2610 23632 9070 76939 93410 1061537 Annual union, professional, or like dues 35 9810 3982 11070 5710 23540 4579 Universal Child Care Benefit repayment 36 40 31 Child care expenses 37 8490 29165 3410 15171 150 185 Disability supports deductions 38 30 93 Business investment loss 39 120 3082 120 2842 110 827 Moving expenses 40 920 5286 390 2401 260 1384 Support payments made 41 480 4542 530 14476 1100 9101 Carrying charges and interest expenses 42 15230 23552 57510 239189 136910 107126 Deductions for CPP or QPP contributions on self-employment and other earnings 43 150970 128265 10130 4902 1550 427 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 490 13076 3570 84686 2410 10368 Other employment expenses 46 1740 8470 2400 11420 1600 4358 Clergy residence deduction 47 60 536 50 548 110 645 Other deductions 48 3490 3211 8430 15631 16480 94826 Total deductions before adjustments 49 159620 485919 86580 761378 208950 1370025 Social benefits repayment 50 1210 3704 15880 63769 17520 43244 Net income after adjustments 51 166200 4819555 125040 12649113 346910 13258966 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 90 2409 230 16771 200 771 Other payments deductions 55 4270 18946 3300 18239 24090 96319 Limited partnership losses of other years 56 10 81 120 914 70 229 Non-capital losses of other years 57 1910 26906 740 11248 220 1384 Net capital losses of other years 58 3110 8525 15290 151829 24270 39924 Capital gains deduction 59 170 3971 2680 326844 400 1941 Northern residents deductions 60 1710 4693 950 2435 1600 4408 Additional deductions 61 310 1673 1680 4462 12890 28417 Farming/fishing losses of prior years 62 120 745 120 2065 90 190 Total deductions from net income 63 11230 67950 23220 534809 60530 173612 Taxable income assessed 64 166130 4752313 125000 12115061 346910 13085359 Basic personal amount 65 166450 1721166 125160 1294945 346910 3598325 Age amount 66 6680 35172 23230 93498 255020 1376926 Spouse or common-law partner amount 67 23020 151640 5230 32839 4570 20350 Amount for eligible dependant 68 6670 66395 1370 13001 520 4248 Amount for children 17 and under 69 35100 130593 14940 55640 1480 3985 Amount for infirm dependants age 18 or older 70 100 396 90 317 210 742 CPP or QPP contributions through employment 71 32890 18419 37310 41401 8400 3919 CPP or QPP contributions self-employment and other eligible earnings 72 150970 128265 10130 4902 1550 427 Employment Insurance premiums 73 25970 6533 22640 8103 25610 5106 Employment Insurance premiums on self-employment and other eligible earnings 74 410 153 20 5 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 40190 38516 57960 57534 135130 96742 Public transit amount 79 4500 2519 3170 1453 6250 2743 Children's fitness amount 80 13140 7146 8080 5358 670 301 Home buyers' amount 81 670 3152 250 1139 150 645 Adoption expenses 82 30 196 20 199 Pension income amount 83 7970 15025 33310 63381 330840 658165 Caregiver amount 84 2600 13249 1330 6272 1640 6258 Disability amount 85 700 5086 3160 22895 20650 149339 Disability amount transferred from a dependant 86 1410 13296 920 7551 1730 12292 Interest paid on student loans 87 3020 1909 690 432 110 52 Tuition, education, and textbook amounts 88 7890 34429 8070 59176 3110 3999 Tuition, education, and textbook amounts transferred from a child 89 3860 18029 4350 21635 2580 11803 Amounts transferred from spouse 90 6000 22614 2080 8035 11370 44829 Allowable portion of medical expenses 91 30910 60769 26080 129339 119790 370811 Total tax credits on personal amounts 92 166450 374200 125160 289358 346910 955805 Allowable charitable donations and government gifts 93 33940 62798 44700 267849 147040 189861 Eligible cultural, ecological gifts 94 20 307 40 3177 120 257 Total tax credit on donations and gifts 95 33820 17537 44590 77639 146720 51767 Total federal non-refundable tax credits 96 166450 391737 125160 366997 346910 1007572 Federal dividend tax credit 97 16010 13478 89270 908578 123460 71808 Overseas employment tax credit 98 Minimum tax carryover 99 200 553 2980 6610 360 975 Basic federal tax 100 105690 451216 112040 1418049 340370 1029657 Federal foreign tax credit 101 5080 13700 27810 24440 49900 10445 Federal political contribution tax credit 102 690 102 2410 467 9660 1433 Investment tax credit 103 440 1032 1330 4090 770 835 Labour-sponsored funds tax credit 104 100 56 100 67 200 124 Alternative minimum tax payable 105 90 522 5180 22899 50 115 Net federal tax 106 105530 438038 111650 1389537 340120 1016889 CPP contributions payable on self-employment and other earnings 107 150970 256529 10130 9805 1550 853 Employment Insurance premiums payable on self-employment and other eligible earnings 108 410 153 20 5 Social benefits repayment 109 1210 3704 15880 63769 17520 43244 Net provincial or territorial tax 110 76970 169424 106430 693195 304180 381162 Total tax payable 111 166450 867848 125170 2156310 346910 1442148 Final Basic Table 3A: Taxable returns by major source of Income, British Columbia Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 42730 40330 Number of non-taxable returns 2 Total number of returns 3 42730 40330 Employment income 4 31210 235653 14270 231756 Commissions (from employment) 5 600 1290 380 4396 Other employment income 6 3190 5055 5250 14438 Old Age Security pension 7 1390 8225 7130 36401 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 4460 31425 18930 120666 Other pensions or superannuation 9 1880 17347 8970 131725 Elected split-pension amount 10 510 3019 3000 17074 Universal Child Care Benefit (UCCB) 11 12000 18563 1100 1713 Employment Insurance and other benefits 12 39330 585687 3920 30702 Taxable amount of dividends 13 3160 4013 11980 59804 Interest and other investment income 14 8220 7945 18650 44409 Net partnership income 15 80 14 940 956 Registered disability savings plan (RDSP) income 16 Net rental income 17 1470 793 2850 2267 Taxable capital gains 18 1560 2464 6700 44174 Support payments received 19 100 564 2390 81635 Registered Retirement Savings Plan (RRSP) income 20 6540 23033 22540 644041 Other income 21 5680 13461 24930 904416 Net business income 22 2680 5358 3900 8375 Net professional income 23 270 672 580 2916 Net commission income 24 310 623 430 1037 Net farming income 25 100-254 360-1315 Net fishing income 26 180 1133 40 214 Workers' compensation benefits 27 4510 110375 670 4661 Social assistance payments 28 1680 6882 390 1697 Net federal supplements 29 300 1613 960 2208 Total income assessed 30 42730 1084954 40330 2390379 Registered pension plan (RPP) contributions 31 4300 3078 2830 3826 RRSP deduction 32 7690 13776 7330 80135 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 760 3922 3280 33889 Annual union, professional, or like dues 35 8520 2082 4820 1562 Universal Child Care Benefit repayment 36 60 36 Child care expenses 37 3650 8363 560 1711 Disability supports deductions 38 Business investment loss 39 50 1323 Moving expenses 40 330 609 240 1226 Support payments made 41 70 210 130 1831 Carrying charges and interest expenses 42 3820 1661 12070 21349 Deductions for CPP or QPP contributions on self-employment and other earnings 43 1510 238 1710 546 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 10 23 320 5727 Other employment expenses 46 910 1534 750 3874 Clergy residence deduction 47 10 34 10 80 Other deductions 48 4500 3287 2790 31072 Total deductions before adjustments 49 22480 38893 22870 188168 Social benefits repayment 50 270 458 3090 9406 Net income after adjustments 51 42730 1045609 40320 2192918 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 30 51 160 2104 Other payments deductions 55 6330 118865 1950 8453 Limited partnership losses of other years 56 10 22 Non-capital losses of other years 57 50 175 180 1596 Net capital losses of other years 58 400 494 2710 9801 Capital gains deduction 59 10 24 90 2133 Northern residents deductions 60 420 984 280 744 Additional deductions 61 120 129 580 3362 Farming/fishing losses of prior years 62 30 142 Total deductions from net income 63 7090 120741 5640 28357 Taxable income assessed 64 42720 924912 40320 2164566 Basic personal amount 65 42730 440482 40330 415843 Age amount 66 1690 7637 6100 27487 Spouse or common-law partner amount 67 2280 13291 2770 17875 Amount for eligible dependant 68 1080 10429 1000 9738 Amount for children 17 and under 69 7060 23244 3060 10136 Amount for infirm dependants age 18 or older 70 30 104 CPP or QPP contributions through employment 71 24000 6801 9300 6730 CPP or QPP contributions self-employment and other eligible earnings 72 1510 238 1710 546 Employment Insurance premiums 73 26680 3710 10160 2814 Employment Insurance premiums on self-employment and other eligible earnings 74 10 1 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 31860 32101 16990 15983 Public transit amount 79 2370 1293 1430 731 Children's fitness amount 80 2240 807 1400 792 Home buyers' amount 81 180 751 80 374 Adoption expenses 82 Pension income amount 83 2310 4313 11760 22388 Caregiver amount 84 300 1322 330 1348 Disability amount 85 590 4287 1990 14395 Disability amount transferred from a dependant 86 120 1027 290 2407 Interest paid on student loans 87 2230 985 240 114 Tuition, education, and textbook amounts 88 5370 23395 2650 14707 Tuition, education, and textbook amounts transferred from a child 89 390 1495 990 4774 Amounts transferred from spouse 90 950 3365 1260 4685 Allowable portion of medical expenses 91 5700 7925 9900 36537 Total tax credits on personal amounts 92 42730 88346 40330 91576 Allowable charitable donations and government gifts 93 5750 3181 12820 35310 Eligible cultural, ecological gifts 94 10 3 10 368 Total tax credit on donations and gifts 95 5690 814 12760 9878 Total federal non-refundable tax credits 96 42730 89160 40330 101454 Federal dividend tax credit 97 3130 648 11990 10008 Overseas employment tax credit 98 Minimum tax carryover 99 10 10 190 725 Basic federal tax 100 40980 50302 39640 303892 Federal foreign tax credit 101 940 36 4650 3360 Federal political contribution tax credit 102 70 7 490 82 Investment tax credit 103 140 365 Labour-sponsored funds tax credit 104 20 12 Alternative minimum tax payable 105 10 76 Net federal tax 106 41000 50270 39620 300102 CPP contributions payable on self-employment and other earnings 107 1510 477 1710 1092 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 1 Social benefits repayment 109 270 458 3090 9406 Net provincial or territorial tax 110 27270 13247 32700 126309 Total tax payable 111 42730 64451 40330 436909 Page details Date modified: 2013-06-21 ...

Final Table 3A: Taxable returns by major source of income, Manitoba Please refer to the explanatory notes for information about this table Final Basic Table 3A: Taxable returns by major source of income, Manitoba All money figures in thousands of dollars Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 628080 430670 13330 Number of non-taxable returns 2 Total number of returns 3 628080 430670 13330 Employment income 4 479490 21185529 428820 20407170 4680 106252 Commissions (from employment) 5 13150 339908 12490 333671 50 787 Other employment income 6 57680 213524 42460 185374 490 1303 Old Age Security pension 7 98130 599462 6370 37042 2190 13325 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 144640 1022024 22470 129436 3220 17139 Other pensions or superannuation 9 115940 2215444 12280 186839 1560 14625 Elected split-pension amount 10 35090 344941 7250 40298 500 2206 Universal Child Care Benefit (UCCB) 11 31760 46101 23240 32284 690 1249 Employment Insurance and other benefits 12 69940 426929 56150 267491 420 2585 Taxable amount of dividends 13 113560 1095200 55980 209909 3410 12547 Interest and other investment income 14 186320 397877 87400 81686 6330 15516 Net partnership income 15 5040 4309 1940 332 90-27 Registered disability savings plan (RDSP) income 16 Net rental income 17 28810 120014 14350 18253 890 5043 Taxable capital gains 18 54860 507788 24780 64543 2600 30407 Support payments received 19 2050 23147 1220 7882 Registered Retirement Savings Plan (RRSP) income 20 64890 347550 39490 118355 570 3581 Other income 21 137970 536612 72080 145786 5220 14106 Net business income 22 57570 843138 17730 28498 1110 8615 Net professional income 23 8010 403758 2610 15145 30 424 Net commission income 24 5100 124338 1860 3036 60 653 Net farming income 25 23890 232222 6260-14194 13170 246716 Net fishing income 26 1000 4874 220-79 50 72 Workers' compensation benefits 27 16430 63759 13720 35284 90 305 Social assistance payments 28 2560 6914 1820 4642 40 53 Net federal supplements 29 12350 26162 810 1577 510 1440 Total income assessed 30 628080 31131530 430670 22340261 13330 498950 Registered pension plan (RPP) contributions 31 202870 579745 193250 567492 1270 2644 RRSP deduction 32 201060 892239 173140 702680 2850 20249 Saskatchewan Pension Plan (SPP) deduction 33 10 6 10 5 Deduction for elected split-pension amount 34 37880 358288 5910 50585 590 2885 Annual union, professional, or like dues 35 196860 124997 180540 120555 1180 546 Universal Child Care Benefit repayment 36 150 58 120 47 Child care expenses 37 35740 98794 30160 87344 370 719 Disability supports deductions 38 30 61 10 25 Business investment loss 39 220 3856 140 2024 Moving expenses 40 2970 12030 2600 10480 10 42 Support payments made 41 2140 23757 1580 16499 30 198 Carrying charges and interest expenses 42 95650 94876 47240 40912 1180 1242 Deductions for CPP or QPP contributions on self-employment and other earnings 43 50800 40499 8220 1394 7550 6298 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 2410 44382 1050 21747 60 616 Other employment expenses 46 30220 128300 28020 120695 140 477 Clergy residence deduction 47 1490 16968 1340 15950 Other deductions 48 19350 44639 12260 9760 320 321 Total deductions before adjustments 49 465940 2463494 338860 1768195 10100 36335 Social benefits repayment 50 11730 30935 4730 9556 250 747 Net income after adjustments 51 628030 28638569 430670 20562578 13330 461885 Canadian Forces personnel and police deduction 52 520 10318 520 10313 Employee home relocation loan deduction 53 30 4 30 4 Security options deductions 54 680 35553 630 34738 Other payments deductions 55 31000 96687 16240 41503 630 1788 Limited partnership losses of other years 56 30 52 Non-capital losses of other years 57 800 7252 270 1641 10 82 Net capital losses of other years 58 14830 31680 6470 8723 480 732 Capital gains deduction 59 3340 212873 640 13236 670 36275 Northern residents deductions 60 14630 45081 12060 38222 40 107 Additional deductions 61 3380 6024 390 863 20 42 Farming/fishing losses of prior years 62 970 8519 300 1875 480 5421 Total deductions from net income 63 67150 454043 36270 151119 2090 44456 Taxable income assessed 64 627990 28184860 430670 20411463 13320 417513 Basic personal amount 65 628070 6500724 430670 4454249 13330 138309 Age amount 66 98990 545908 7040 30532 2260 12134 Spouse or common-law partner amount 67 44660 294243 35610 244231 1580 8413 Amount for eligible dependant 68 18210 175917 16050 155536 120 1038 Amount for children 17 and under 69 103220 385362 88330 324960 2300 10505 Amount for infirm dependants age 18 or older 70 560 1967 360 1281 CPP or QPP contributions through employment 71 442230 685241 413270 665844 3470 3649 CPP or QPP contributions self-employment and other eligible earnings 72 50800 40499 8220 1394 7550 6298 Employment Insurance premiums 73 441760 248159 407320 239873 3050 1265 Employment Insurance premiums on self-employment and other eligible earnings 74 90 38 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 490220 505521 430470 452197 4480 4505 Public transit amount 79 31340 17132 28630 15987 20 7 Children's fitness amount 80 51660 26406 44980 22938 970 468 Home buyers' amount 81 6650 31352 6290 29636 20 108 Adoption expenses 82 120 750 100 571 Pension income amount 83 134480 262240 18810 35355 1920 3470 Caregiver amount 84 4530 18604 3540 14830 60 215 Disability amount 85 16870 122003 4700 34010 170 1194 Disability amount transferred from a dependant 86 6930 64335 5490 52805 100 908 Interest paid on student loans 87 14290 6169 13240 5660 30 12 Tuition, education, and textbook amounts 88 45070 192661 39270 160910 280 1145 Tuition, education, and textbook amounts transferred from a child 89 18870 88475 16050 75358 330 1541 Amounts transferred from spouse 90 20400 85708 10800 47057 800 3432 Allowable portion of medical expenses 91 120490 254331 51910 85161 3870 8432 Total tax credits on personal amounts 92 628080 1583062 430670 1072556 13330 31070 Allowable charitable donations and government gifts 93 228260 382057 148980 204716 5440 16592 Eligible cultural, ecological gifts 94 150 2197 90 864 Total tax credit on donations and gifts 95 226820 106365 147860 56595 5420 4680 Total federal non-refundable tax credits 96 628080 1689426 430670 1129151 13330 35750 Federal dividend tax credit 97 110190 164943 56010 32502 3040 1790 Overseas employment tax credit 98 100 992 100 968 Minimum tax carryover 99 1490 4488 440 1795 150 347 Basic federal tax 100 560130 3121198 406230 2413368 9100 33681 Federal foreign tax credit 101 26810 6939 12700 4099 680 135 Federal political contribution tax credit 102 7130 1084 2840 456 240 33 Investment tax credit 103 1500 3254 610 1719 200 46 Labour-sponsored funds tax credit 104 520 304 400 231 Alternative minimum tax payable 105 1180 7336 60 551 110 677 Net federal tax 106 559780 3109796 406170 2406913 9080 33490 CPP contributions payable on self-employment and other earnings 107 50800 80998 8220 2789 7550 12597 Employment Insurance premiums payable on self-employment and other eligible earnings 108 90 38 Social benefits repayment 109 11730 30935 4730 9556 250 747 Net provincial or territorial tax 110 615840 2411477 428940 1826138 11580 27923 Total tax payable 111 628080 5633245 430670 4245396 13330 74759 Final Basic Table 3A: Taxable returns by major source of Income, Manitoba Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 570 4070 2310 Number of non-taxable returns 2 Total number of returns 3 570 4070 2310 Employment income 4 220 1036 1130 23352 450 5520 Commissions (from employment) 5 10 51 30 703 Other employment income 6 10 11 250 1017 100 366 Old Age Security pension 7 30 199 370 2078 170 998 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 70 262 650 4893 360 2369 Other pensions or superannuation 9 30 327 350 7568 140 1960 Elected split-pension amount 10 160 860 80 454 Universal Child Care Benefit (UCCB) 11 40 55 250 390 130 190 Employment Insurance and other benefits 12 420 4427 60 268 30 120 Taxable amount of dividends 13 40 58 1200 9388 610 2505 Interest and other investment income 14 60 54 1740 4866 650 809 Net partnership income 15 160 435 40-1 Registered disability savings plan (RDSP) income 16 Net rental income 17 320 668 240 125 Taxable capital gains 18 20 14 640 3936 340 1410 Support payments received 19 10 52 Registered Retirement Savings Plan (RRSP) income 20 30 107 260 1760 290 1748 Other income 21 100 138 1380 3875 830 1270 Net business income 22 20 18 190 531 110 287 Net professional income 23 4060 368125 10-6 Net commission income 24 20 131 2300 115325 Net farming income 25 10-37 50 97 40-158 Net fishing income 26 560 4558 Workers' compensation benefits 27 10 39 20 80 Social assistance payments 28 10 27 Net federal supplements 29 20 34 10 22 Total income assessed 30 570 11305 4070 434433 2310 136175 Registered pension plan (RPP) contributions 31 10 12 130 248 40 28 RRSP deduction 32 50 144 2260 32664 950 9583 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 10 72 190 2164 70 597 Annual union, professional, or like dues 35 20 4 350 271 110 46 Universal Child Care Benefit repayment 36 Child care expenses 37 340 1070 150 393 Disability supports deductions 38 Business investment loss 39 Moving expenses 40 40 263 Support payments made 41 50 1545 20 175 Carrying charges and interest expenses 42 20 22 870 2234 420 842 Deductions for CPP or QPP contributions on self-employment and other earnings 43 400 132 3360 4889 1970 2490 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 120 1309 20 297 Other employment expenses 46 50 231 70 531 Clergy residence deduction 47 Other deductions 48 40 41 100 200 50 50 Total deductions before adjustments 49 440 430 3940 47115 2200 15175 Social benefits repayment 50 220 1018 50 191 Net income after adjustments 51 570 10868 4070 386302 2310 120816 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 Other payments deductions 55 20 50 30 91 30 110 Limited partnership losses of other years 56 Non-capital losses of other years 57 20 129 30 208 Net capital losses of other years 58 210 567 110 203 Capital gains deduction 59 Northern residents deductions 60 50 112 50 138 Additional deductions 61 10 113 Farming/fishing losses of prior years 62 Total deductions from net income 63 90 196 330 1742 190 781 Taxable income assessed 64 570 10671 4070 384559 2310 120035 Basic personal amount 65 570 5907 4070 42191 2310 23971 Age amount 66 40 225 210 854 160 780 Spouse or common-law partner amount 67 130 1006 250 1673 170 1103 Amount for eligible dependant 68 30 279 110 1014 70 676 Amount for children 17 and under 69 160 821 900 3489 470 1768 Amount for infirm dependants age 18 or older 70 CPP or QPP contributions through employment 71 110 53 860 665 350 183 CPP or QPP contributions self-employment and other eligible earnings 72 400 132 3360 4889 1970 2490 Employment Insurance premiums 73 540 179 660 208 230 52 Employment Insurance premiums on self-employment and other eligible earnings 74 10 4 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 130 115 1230 1139 480 453 Public transit amount 79 90 39 30 11 Children's fitness amount 80 20 7 590 405 270 168 Home buyers' amount 81 40 174 20 75 Adoption expenses 82 Pension income amount 83 30 59 480 902 210 380 Caregiver amount 84 30 104 20 101 Disability amount 85 50 347 20 123 Disability amount transferred from a dependant 86 60 520 20 215 Interest paid on student loans 87 150 139 40 18 Tuition, education, and textbook amounts 88 270 3147 90 354 Tuition, education, and textbook amounts transferred from a child 89 270 1389 100 470 Amounts transferred from spouse 90 40 182 90 364 60 223 Allowable portion of medical expenses 91 100 291 660 1635 460 924 Total tax credits on personal amounts 92 570 1404 4070 9797 2310 5183 Allowable charitable donations and government gifts 93 80 25 2160 9817 1010 2934 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 80 6 2160 2900 1010 827 Total federal non-refundable tax credits 96 570 1410 4070 12697 2310 6010 Federal dividend tax credit 97 30 10 1150 1468 580 397 Overseas employment tax credit 98 Minimum tax carryover 99 Basic federal tax 100 320 475 3380 71795 1790 17181 Federal foreign tax credit 101 10 430 183 120 9 Federal political contribution tax credit 102 170 32 50 8 Investment tax credit 103 60 120 10 17 Labour-sponsored funds tax credit 104 10 6 10 6 Alternative minimum tax payable 105 Net federal tax 106 320 473 3370 71492 1790 17141 CPP contributions payable on self-employment and other earnings 107 400 264 3360 9778 1970 4981 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 4 Social benefits repayment 109 220 1018 50 191 Net provincial or territorial tax 110 380 441 3550 46330 1940 12188 Total tax payable 111 570 1185 4070 128622 2310 34506 Final Basic Table 3A: Taxable returns by major source of Income, Manitoba Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 31450 18090 108000 Number of non-taxable returns 2 Total number of returns 3 31450 18090 108000 Employment income 4 8630 131322 8270 264978 15680 138916 Commissions (from employment) 5 150 1418 110 2050 120 548 Other employment income 6 1200 2738 1090 5397 10750 14369 Old Age Security pension 7 1490 9042 5990 35166 79790 492955 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3500 19784 8300 51279 100160 760882 Other pensions or superannuation 9 1490 23410 4880 75287 92770 1873822 Elected split-pension amount 10 790 5227 1320 7682 24060 283035 Universal Child Care Benefit (UCCB) 11 2690 4230 660 1105 70 102 Employment Insurance and other benefits 12 860 4856 520 3593 1410 7773 Taxable amount of dividends 13 3790 14066 12720 753517 32360 81802 Interest and other investment income 14 7880 8687 12140 127313 64500 148961 Net partnership income 15 190 161 1140 2931 1320 477 Registered disability savings plan (RDSP) income 16 Net rental income 17 2170 6749 6110 78237 4100 9903 Taxable capital gains 18 2190 13982 6890 355742 15520 28032 Support payments received 19 80 524 20 288 210 1494 Registered Retirement Savings Plan (RRSP) income 20 2810 13354 1740 15018 14210 77803 Other income 21 7380 11608 7820 41186 34450 74618 Net business income 22 31300 782848 1900 11161 4040 8758 Net professional income 23 130 1696 360 14281 660 3395 Net commission income 24 170 1554 200 2847 350 534 Net farming income 25 1200-2229 1090 2972 1850-400 Net fishing income 26 40 176 50-24 Workers' compensation benefits 27 330 1670 150 823 1160 6113 Social assistance payments 28 160 442 20 40 100 206 Net federal supplements 29 230 509 480 1152 9920 20238 Total income assessed 30 31450 1057821 18090 1854044 108000 4034321 Registered pension plan (RPP) contributions 31 1330 2237 1200 2345 2860 2813 RRSP deduction 32 8320 51610 4340 39144 5780 15989 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 720 6134 1470 11231 28120 277597 Annual union, professional, or like dues 35 2010 760 1640 723 7350 1280 Universal Child Care Benefit repayment 36 Child care expenses 37 2310 4724 610 1575 80 84 Disability supports deductions 38 Business investment loss 39 20 373 20 967 20 234 Moving expenses 40 110 479 30 90 60 254 Support payments made 41 90 1038 80 1953 280 2119 Carrying charges and interest expenses 42 2450 3067 6650 25693 33800 17301 Deductions for CPP or QPP contributions on self-employment and other earnings 43 27080 24390 1310 671 400 116 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 120 1463 550 13796 430 2328 Other employment expenses 46 620 2652 360 1323 590 1543 Clergy residence deduction 47 30 218 20 140 90 531 Other deductions 48 570 508 970 2180 3350 24497 Total deductions before adjustments 49 29500 99659 11670 101846 58430 346698 Social benefits repayment 50 200 627 2380 9278 3220 7459 Net income after adjustments 51 31430 957893 18080 1743909 108000 3680164 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 10 404 10 64 Other payments deductions 55 710 2618 600 1914 11060 26553 Limited partnership losses of other years 56 10 37 Non-capital losses of other years 57 320 3980 70 852 50 222 Net capital losses of other years 58 510 1339 1830 13330 4610 5485 Capital gains deduction 59 80 2834 1620 156369 280 2044 Northern residents deductions 60 350 930 160 414 1500 4105 Additional deductions 61 30 55 140 227 2680 4053 Farming/fishing losses of prior years 62 70 656 50 293 50 198 Total deductions from net income 63 2010 12440 4010 173844 19410 42728 Taxable income assessed 64 31420 945501 18060 1570260 108000 3637436 Basic personal amount 65 31450 325715 18090 187715 107990 1120361 Age amount 66 1690 9036 4440 19555 81610 465285 Spouse or common-law partner amount 67 3600 22450 530 3050 1790 6351 Amount for eligible dependant 68 950 9260 130 1180 200 1444 Amount for children 17 and under 69 6680 28086 1630 6543 400 1039 Amount for infirm dependants age 18 or older 70 20 63 20 63 140 474 CPP or QPP contributions through employment 71 7080 4637 5700 5797 3300 1410 CPP or QPP contributions self-employment and other eligible earnings 72 27080 24390 1310 671 400 116 Employment Insurance premiums 73 5870 1669 3920 1292 10770 2046 Employment Insurance premiums on self-employment and other eligible earnings 74 60 27 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 8690 8328 8720 8787 24100 18234 Public transit amount 79 380 172 230 91 1260 524 Children's fitness amount 80 2820 1420 990 624 170 74 Home buyers' amount 81 160 796 30 140 30 164 Adoption expenses 82 Pension income amount 83 2130 3943 5740 10734 101880 201274 Caregiver amount 84 240 984 90 348 440 1586 Disability amount 85 300 2128 900 6522 9810 70937 Disability amount transferred from a dependant 86 350 3336 150 1187 650 4463 Interest paid on student loans 87 360 164 70 31 10 1 Tuition, education, and textbook amounts 88 1160 4851 1400 10106 440 580 Tuition, education, and textbook amounts transferred from a child 89 770 3502 410 1925 660 3035 Amounts transferred from spouse 90 1190 5024 430 1815 6390 25189 Allowable portion of medical expenses 91 7060 11919 4380 17024 47490 118820 Total tax credits on personal amounts 92 31450 70793 18090 42784 108000 306511 Allowable charitable donations and government gifts 93 8860 20989 7640 43159 49020 71327 Eligible cultural, ecological gifts 94 40 212 Total tax credit on donations and gifts 95 8820 5914 7620 12404 48860 19519 Total federal non-refundable tax credits 96 31450 76706 18090 55189 108000 326030 Federal dividend tax credit 97 3370 2057 12320 111094 30300 13733 Overseas employment tax credit 98 Minimum tax carryover 99 60 153 560 1520 170 318 Basic federal tax 100 21090 88797 14480 180136 87130 240576 Federal foreign tax credit 101 740 200 2880 1534 8380 619 Federal political contribution tax credit 102 270 41 560 104 2870 388 Investment tax credit 103 210 350 180 539 180 203 Labour-sponsored funds tax credit 104 30 14 30 15 40 26 Alternative minimum tax payable 105 30 154 970 5926 Net federal tax 106 21060 88217 14390 177966 87000 239347 CPP contributions payable on self-employment and other earnings 107 27080 48780 1310 1343 400 231 Employment Insurance premiums payable on self-employment and other eligible earnings 108 60 27 Social benefits repayment 109 200 627 2380 9278 3220 7459 Net provincial or territorial tax 110 24200 68337 17920 149327 107940 224130 Total tax payable 111 31450 205988 18090 337914 108000 471167 Final Basic Table 3A: Taxable returns by major source of Income, Manitoba Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 10000 9590 Number of non-taxable returns 2 Total number of returns 3 10000 9590 Employment income 4 7950 56937 3680 50046 Commissions (from employment) 5 140 291 70 389 Other employment income 6 540 583 780 2365 Old Age Security pension 7 230 1413 1500 7243 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 830 4634 5090 31346 Other pensions or superannuation 9 260 2037 2180 29569 Elected split-pension amount 10 110 684 820 4467 Universal Child Care Benefit (UCCB) 11 3780 6119 230 377 Employment Insurance and other benefits 12 9330 130549 760 5267 Taxable amount of dividends 13 630 621 2820 10788 Interest and other investment income 14 1360 1015 4270 8971 Net partnership income 15 150-4 Registered disability savings plan (RDSP) income 16 Net rental income 17 200 248 420 786 Taxable capital gains 18 280 394 1600 9328 Support payments received 19 30 103 470 12709 Registered Retirement Savings Plan (RRSP) income 20 1240 3691 4250 112133 Other income 21 1580 3761 7110 240263 Net business income 22 460 833 720 1588 Net professional income 23 30 77 110 617 Net commission income 24 60 30 80 228 Net farming income 25 60-200 170-344 Net fishing income 26 70 185 Workers' compensation benefits 27 840 18852 100 581 Social assistance payments 28 320 1186 90 291 Net federal supplements 29 90 513 280 664 Total income assessed 30 10000 234567 9590 529653 Registered pension plan (RPP) contributions 31 1960 894 820 1033 RRSP deduction 32 1880 2752 1500 17425 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 80 320 730 6705 Annual union, professional, or like dues 35 2550 512 1130 298 Universal Child Care Benefit repayment 36 10 2 Child care expenses 37 1570 2610 140 270 Disability supports deductions 38 Business investment loss 39 Moving expenses 40 50 138 50 241 Support payments made 41 10 35 20 194 Carrying charges and interest expenses 42 560 206 2460 3356 Deductions for CPP or QPP contributions on self-employment and other earnings 43 210 32 300 86 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 70 2823 Other employment expenses 46 200 286 170 561 Clergy residence deduction 47 Other deductions 48 1100 761 590 6322 Total deductions before adjustments 49 5790 8566 5010 39475 Social benefits repayment 50 40 71 640 1981 Net income after adjustments 51 10000 225930 9590 488225 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 10 307 Other payments deductions 55 1220 20551 460 1509 Limited partnership losses of other years 56 Non-capital losses of other years 57 10 42 20 97 Net capital losses of other years 58 60 65 550 1230 Capital gains deduction 59 40 1165 Northern residents deductions 60 250 603 160 432 Additional deductions 61 30 11 90 658 Farming/fishing losses of prior years 62 Total deductions from net income 63 1520 21318 1240 5419 Taxable income assessed 64 10000 204613 9590 482809 Basic personal amount 65 10000 103251 9590 99054 Age amount 66 300 1463 1260 6045 Spouse or common-law partner amount 67 430 2466 580 3499 Amount for eligible dependant 68 380 3680 190 1810 Amount for children 17 and under 69 1840 6395 510 1754 Amount for infirm dependants age 18 or older 70 10 32 CPP or QPP contributions through employment 71 5930 1610 2160 1394 CPP or QPP contributions self-employment and other eligible earnings 72 210 32 300 86 Employment Insurance premiums 73 6730 908 2670 667 Employment Insurance premiums on self-employment and other eligible earnings 74 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 7970 8017 3960 3746 Public transit amount 79 480 196 230 104 Children's fitness amount 80 630 189 220 113 Home buyers' amount 81 50 206 10 53 Adoption expenses 82 Pension income amount 83 360 649 2920 5475 Caregiver amount 84 50 215 60 216 Disability amount 85 130 960 800 5752 Disability amount transferred from a dependant 86 40 294 70 572 Interest paid on student loans 87 360 120 40 25 Tuition, education, and textbook amounts 88 1660 8869 490 2681 Tuition, education, and textbook amounts transferred from a child 89 70 248 210 988 Amounts transferred from spouse 90 240 917 360 1504 Allowable portion of medical expenses 91 1780 2227 2780 7897 Total tax credits on personal amounts 92 10000 21441 9590 21521 Allowable charitable donations and government gifts 93 1490 848 3570 11651 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 1450 219 3540 3302 Total federal non-refundable tax credits 96 10000 21660 9590 24823 Federal dividend tax credit 97 590 95 2790 1798 Overseas employment tax credit 98 Minimum tax carryover 99 90 299 Basic federal tax 100 8000 9525 8620 65664 Federal foreign tax credit 101 110 2 760 157 Federal political contribution tax credit 102 20 2 120 20 Investment tax credit 103 40 258 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 Net federal tax 106 8010 9524 8610 65233 CPP contributions payable on self-employment and other earnings 107 210 63 300 172 Employment Insurance premiums payable on self-employment and other eligible earnings 108 Social benefits repayment 109 40 71 640 1981 Net provincial or territorial tax 110 9850 9884 9540 46780 Total tax payable 111 10000 19541 9590 114166 Page details Date modified: 2013-06-21 ...