Search - 广东省2025政府工作报告 一小发展 金句

For more information on ACB, go to IT456R, Capital Property – Some Adjustments to Cost Base, and its Special Release. ... Immediate expensing property This is a property, other than property included in CCA Classes 1 to 6, 14.1, 17, 47, 49 and 51, that: is acquired by an EPOP who is an individual or a Canadian partnership after December 31, 2021 becomes available for use before: 2025, if the EPOP is an individual or a Canadian partnership of which all the members are individuals throughout the year 2024 in any other case meets either of the following conditions: it has never been used for any purpose and no person or partnership has claimed CCA (or terminal loss) for the property before the property was acquired by the EPOP it has not been transferred to the EPOP on a tax deferred "rollover" basis and it was not previously owned or acquired by the EPOP or a non arm's length person or partnership Multiple unit residential building (MURB) Rental property in either Class 31 or 32 that has at least two self contained residential units. ... Non-compliant amount For the tax year, the amount determined by the following formula A × B ÷ C, where: A is the total of all amounts that would normally be deductible in the calculation of income related to the use of a residential property as a short-term rental in the tax year B is the number of days in the tax year that the residential property was a non-compliant short-term rental C is the number of days in the tax year that the residential property was a short-term rental Non-compliant short-term rental Refers to a short-term rental in a province or municipality that either: does not permit operating the short-term rental at that locatoin requires registration, a licence, or a permit to operate the short-term rental, and the short-term rental does not comply with all the proper registration, licensing, and permit requirements Passenger vehicle A motor vehicle that is owned by the taxpayer (other than a zero emission vehicle) or that is leased, and is designed or adapted primarily to carry people on highways and streets. ...

For example, if an FHSA holder dies on January 1, 2024, the exempt period could continue until December 31, 2025. ... For more information on qualified investments, go to Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ... For more information on a registered plan strip, go to Income Tax Folio S3-F10-C3, Advantages – RRSP's, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ...

As announced in Budget 2024, the CRA will increase the number of eligible individuals to 2 million by 2025. ... These services are available until the end of the filing year, with results expected in March 2025. ... The CRA plans to publish the next overall tax gap report in 2025, which will cover up to tax year 2022, and will publish one every three years. ...

Attach the following documents to your return: a copy of your information slips such as a T4, T4A, T5, and NR4, and provincial slips such as the Relevé 1, if applicable your completed forms and schedules, when instructed Form T776, Statement of Real Estate Rentals, or a statement showing your rental income and expenses for Line 12600 – Rental income Note If you are missing an information slip, attach a copy of your final pay stub or statement instead. ... For example, a request made in 2025 must relate to a tax year after 2014 to be considered. ...

Harmonized Sales Tax Newfoundland and Labrador New Residential Rental Property Rebate GST/HST Info Sheet GI-201 April 2025 The Government of Newfoundland and Labrador introduced a new residential rental property rebate that came into effect on September 14, 2023. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview. ...

Footnote 3 Small business taxpayers are currently estimated to represent 20% of the Canadian workforce and are projected to grow to 35% by 2025 in part due to the rise of the non-traditional workforce. ... And, creates service outcomes that uphold – and go beyond – what is outlined in the Taxpayers’ Bill of Rights and pro-actively leverage the feedback the CRA gets from Canadians in program and service design and delivery. ... Footnote 1 CRA Departmental Plan 2019-2020 Return to footnote1 referrer Footnote 2 Serving Canadians Better Report 2019 Return to footnote2 referrer Footnote 3 CRA Departmental Plan 2019-2020 Return to footnote3 referrer Footnote 4 Randstad (2016), “ Workforce 2025: the future of the world of work ” Return to footnote4 referrer Footnote 5 Statistics Canada (2004), “ Canadian Individual Taxpayers: a Changing Profile ” Return to footnote5 referrer Footnote 6 CD Howe (2017) “ The Knowledge Deficit about Taxes: Who it affects and what to do about it ” Return to footnote6 referrer Footnote 7 The remaining 4% of small business taxpayers file by paper. ...

Final Table 3A: Taxable returns by major source of income, British Columbia 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 2228780 0 1465800 0 5150 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 2228780 0 1465800 0 5150 0 Employment income 4 1640850 79372433 1452980 76088072 1940 64401 Commissions (from employment) 5 54800 1634428 51530 1579916 30 1448 Other employment income 6 309960 1385268 176730 1160280 360 967 Old Age Security pension 7 326240 1953136 21310 117789 840 5091 CPP or QPP benefits 8 475620 3501669 70400 440234 1280 8430 Other pensions or superannuation 9 381560 8130910 36390 556699 760 13305 Elected split-pension amount 10 108580 1208048 19000 115263 270 2025 Universal Child Care Benefit 11 106130 150274 72180 98731 200 315 Employment Insurance benefits 12 282480 1899843 220780 1153224 260 1696 Taxable amount of dividends 13 457880 7356715 211240 1060013 1580 14285 Interest and other investment income 14 833180 2678116 422280 566517 2840 10594 Net partnership income 15 29980 42956 10160 1526 130 194 RDSP income 16 10 137 0 0 0 0 Net rental income 17 179940 657755 92920 37230 740 3246 Taxable capital gains 18 152480 1998597 66120 301507 640 10983 Support payments received 19 8730 119019 4590 25919 10 128 Registered Retirement Savings Plan income 20 275690 1601843 163840 541445 490 3952 Other income 21 465060 2287796 218510 586980 1950 6161 Net business income 22 281200 4362014 75920 112710 650 6173 Net professional income 23 38360 1651245 10980 55108 40 685 Net commission income 24 27250 643477 7710 14120 30 656 Net farming income 25 20820 20925 8000-35651 5040 78875 Net fishing income 26 4020 69207 660 1708 10 9 Workers' compensation benefits 27 67150 426435 47320 193473 110 750 Social assistance payments 28 13150 44332 8130 25685 10 23 Net federal supplements 29 23400 46115 1950 4569 110 298 Total income assessed 30 2228770 123242693 1465800 84803068 5150 234695 Registered pension plan contributions 31 489960 1729593 465700 1690976 300 866 Registered Retirement Savings Plan deduction 32 753950 4250356 631630 3285012 1090 8819 Saskatchewan Pension Plan deduction 33 160 83 120 61 0 0 Deduction for elected split-pension amount 34 123260 1299926 16240 151259 380 2918 Annual union, professional, or like dues 35 601250 481923 538490 462626 510 276 Universal Child Care Benefit repayment 36 400 236 310 182 0 0 Child care expenses 37 91590 369844 72940 306147 90 205 Disability supports deductions 38 150 741 90 465 0 0 Business investment loss 39 1350 22226 840 11867 0 0 Moving expenses 40 15910 80843 13300 66787 20 118 Support payments made 41 9940 122943 7060 83404 20 211 Carrying charges and interest expenses 42 472360 602350 234210 236553 870 1896 Deductions for CPP/QPP contributions on self-employment/other earnings 43 236600 185869 32200 6577 3050 2196 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 11330 143736 4450 77117 60 1139 Other employment expenses 46 110980 542654 103210 513810 80 342 Clergy residence deduction 47 3550 49214 3300 47259 0 0 Other deductions 48 90600 203747 50720 48994 230 183 Total deductions before adjustments 49 1644440 10086283 1099740 6989097 4330 19226 Social benefits repayment 50 57550 150377 23730 42431 160 528 Net income after adjustments 51 2228280 113024884 1465760 77780400 5140 214967 Canadian Forces personnel and police deduction 52 680 11387 680 11382 0 0 Employee home relocation loan deduction 53 280 74 270 73 0 0 Security options deductions 54 5220 147176 4740 137515 10 538 Other payments deductions 55 102250 516309 56860 223701 230 1063 Limited partnership losses of other years 56 380 3973 140 853 0 0 Non-capital losses of other years 57 4820 57865 1440 11696 20 137 Net capital losses of other years 58 40320 167627 16210 42747 130 481 Capital gains deduction 59 4840 335000 1520 31619 180 14144 Northern residents deductions 60 30390 91893 24580 76523 410 1007 Additional deductions 61 18680 43525 2010 6164 40 78 Farming/fishing losses of prior years 62 1040 8338 300 1160 350 4253 Total deductions from net income 63 201970 1389389 106290 543823 1180 21701 Taxable income assessed 64 2228170 111636468 1465760 77236580 5140 193322 Basic personal amount 65 2228740 22906587 1465780 15057507 5150 53101 Age amount 66 320140 1662809 22300 91124 800 4025 Spouse or common-law partner amount 67 190040 1287314 145740 1016493 710 4270 Amount for eligible dependant 68 66460 646519 53920 524032 60 603 Amount for children 17 and under 69 363780 1282732 292110 1023500 990 4493 Amount for infirm dependents age 18 or older 70 1230 4509 770 2854 0 0 CPP or QPP contributions employment 71 1562650 2445173 1417090 2353719 1670 1907 CPP or QPP contributions self-employment 72 236600 185869 32200 6577 3050 2196 Employment Insurance premiums 73 1470220 834943 1347620 805845 1200 510 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 1754990 1775355 1464160 1527373 2100 2063 Public transit amount 78 164050 113881 145330 105181 20 14 Children's fitness amount 79 179290 95698 149410 79235 310 159 Home renovation expenses 80 382070 1912457 244670 1213752 690 4029 Home buyers' amount 81 24540 113143 22370 103138 10 41 Adoption expenses 82 430 3170 350 2575 0 0 Pension income amount 83 439960 863296 53540 100920 960 1821 Caregiver amount 84 28830 138515 22070 107768 130 613 Disability amount 85 36490 262255 8790 63144 40 281 Disability amount transferred from a dependent 86 19020 172748 14230 134123 60 445 Interest paid on student loans 87 77130 44291 69640 39738 10 9 Tuition, education, and textbook amounts 88 170890 747329 141130 600745 130 338 Tuition, education, and textbook amounts transferred from a child 89 70880 336740 57200 270926 180 779 Amounts transferred from spouse 90 63280 248456 35910 141795 280 1151 Allowable portion of medical expenses 91 325460 881354 128930 277980 1190 3302 Total tax credits on personal amounts 92 2228770 5844771 1465800 3847507 5150 12925 Allowable charitable donations and government gifts 93 680750 1103124 429800 584872 1630 4823 Eligible cultural, ecological gifts 94 590 2535 390 656 0 0 Total tax credit on donations and gifts 95 678450 305952 428200 160794 1630 1363 Total federal non-refundable tax credits 96 2228770 6150724 1465800 4008300 5150 14289 Federal dividend tax credit 97 451180 1120841 211890 165054 1400 2105 Basic federal tax 98 2089940 13152395 1435170 9772261 3630 19188 Net federal tax 99 2088360 13024949 1434620 9700012 3620 18931 CPP contributions on self-employment 100 236600 371737 32200 13155 3050 4393 Net provincial tax 101 1965440 5638630 1364090 4136973 3260 8346 Total tax payable 102 2228780 19185693 1465800 13892570 5150 32197 Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 2600 0 21210 0 14950 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 2600 0 21210 0 14950 0 Employment income 4 720 5510 4360 106164 2840 29878 Commissions (from employment) 5 10 32 60 363 170 2171 Other employment income 6 60 121 2230 11013 820 1593 Old Age Security pension 7 130 746 1560 8624 740 4248 CPP or QPP benefits 8 290 1641 2520 18476 1590 10428 Other pensions or superannuation 9 60 665 1350 29417 560 8348 Elected split-pension amount 10 30 97 420 2879 300 2191 Universal Child Care Benefit 11 110 161 1480 2274 880 1236 Employment Insurance benefits 12 1740 14248 320 1986 240 1224 Taxable amount of dividends 13 270 1178 5070 30696 3110 13359 Interest and other investment income 14 790 1626 9640 24343 5710 9617 Net partnership income 15 20 6 690 3584 260 267 RDSP income 16 0 0 0 0 0 0 Net rental income 17 150 76 2350 1985 2260 3053 Taxable capital gains 18 120 1400 1980 15150 1280 7816 Support payments received 19 0 0 60 651 30 143 Registered Retirement Savings Plan income 20 220 1496 1960 11911 2150 15443 Other income 21 250 425 5600 21273 2860 5325 Net business income 22 110 212 830 849 670 1102 Net professional income 23 0 0 21180 1533958 80 398 Net commission income 24 10 10 120 582 14910 598840 Net farming income 25 20-76 180-881 90-336 Net fishing income 26 2590 63362 10 31 10 24 Workers' compensation benefits 27 70 428 60 354 120 584 Social assistance payments 28 30 82 50 210 50 175 Net federal supplements 29 20 60 80 210 80 195 Total income assessed 30 2600 93521 21210 1826104 14950 717323 Registered pension plan contributions 31 20 38 490 1104 150 214 Registered Retirement Savings Plan deduction 32 480 3002 10190 124039 5230 49744 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 20 126 710 8912 270 2529 Annual union, professional, or like dues 35 140 49 1970 1221 610 307 Universal Child Care Benefit repayment 36 0 0 10 6 0 0 Child care expenses 37 60 179 1600 7901 790 3303 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 20 257 30 545 Moving expenses 40 20 29 310 2512 80 719 Support payments made 41 10 84 190 6526 80 1393 Carrying charges and interest expenses 42 260 254 4130 9901 2730 5550 Deductions for CPP/QPP contributions on self-employment/other earnings 43 2290 1930 18660 23725 13570 15212 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 10 27 350 4383 100 698 Other employment expenses 46 20 64 220 719 270 1648 Clergy residence deduction 47 0 0 10 97 10 40 Other deductions 48 160 98 660 1389 420 489 Total deductions before adjustments 49 2430 5880 20640 192697 14450 82403 Social benefits repayment 50 190 415 690 3055 170 623 Net income after adjustments 51 2600 87231 21190 1630599 14930 634488 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 30 988 0 0 Other payments deductions 55 120 569 190 774 240 954 Limited partnership losses of other years 56 0 0 10 142 0 0 Non-capital losses of other years 57 10 21 120 1302 250 1698 Net capital losses of other years 58 30 145 580 2262 420 1322 Capital gains deduction 59 50 3900 50 518 20 664 Northern residents deductions 60 30 67 90 230 50 127 Additional deductions 61 0 0 90 369 30 23 Farming/fishing losses of prior years 62 30 226 0 0 10 41 Total deductions from net income 63 240 4932 1130 6624 980 4829 Taxable income assessed 64 2600 82299 21180 1623994 14920 629690 Basic personal amount 65 2600 26779 21210 217923 14950 154008 Age amount 66 130 675 1070 4626 760 3652 Spouse or common-law partner amount 67 290 1943 1790 11718 1790 11994 Amount for eligible dependant 68 120 1175 670 6562 600 5894 Amount for children 17 and under 69 480 1853 4370 15609 3290 11728 Amount for infirm dependents age 18 or older 70 0 0 20 75 10 41 CPP or QPP contributions employment 71 540 219 3760 2610 2440 1173 CPP or QPP contributions self-employment 72 2290 1930 18660 23725 13570 15212 Employment Insurance premiums 73 2260 924 2710 769 1720 379 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 77 640 608 5940 5468 3340 3024 Public transit amount 78 30 10 1060 538 440 239 Children's fitness amount 79 140 80 2670 1668 1540 892 Home renovation expenses 80 300 1562 4870 29837 2500 13969 Home buyers' amount 81 10 60 220 1068 90 431 Adoption expenses 82 0 0 10 47 0 0 Pension income amount 83 80 149 1700 3204 820 1526 Caregiver amount 84 30 151 180 847 370 1900 Disability amount 85 20 108 110 813 40 295 Disability amount transferred from a dependent 86 20 169 190 1754 160 1402 Interest paid on student loans 87 20 10 890 814 260 136 Tuition, education, and textbook amounts 88 130 513 1540 13074 860 2817 Tuition, education, and textbook amounts transferred from a child 89 70 268 1060 5544 680 3417 Amounts transferred from spouse 90 80 326 500 1989 460 1668 Allowable portion of medical expenses 91 360 777 4290 12128 2680 6087 Total tax credits on personal amounts 92 2600 6043 21210 54362 14950 36282 Allowable charitable donations and government gifts 93 360 406 8810 25637 5070 10651 Eligible cultural, ecological gifts 94 0 0 10 65 0 0 Total tax credit on donations and gifts 95 350 111 8800 7239 5060 2971 Total federal non-refundable tax credits 96 2600 6154 21210 61601 14950 39253 Federal dividend tax credit 97 250 172 4720 4916 2770 1999 Basic federal tax 98 2110 7755 16430 292282 10580 77849 Net federal tax 99 2110 7740 16400 290203 10570 77653 CPP contributions on self-employment 100 2290 3860 18660 47450 13570 30423 Net provincial tax 101 1790 3078 14790 133357 9350 33302 Total tax payable 102 2600 15093 21210 474064 14950 142002 Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 168000 0 118970 0 345290 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 168000 0 118970 0 345290 0 Employment income 4 37310 566246 47500 1617926 41380 356317 Commissions (from employment) 5 800 17441 750 21024 400 2052 Other employment income 6 7330 20359 11410 62156 101550 108553 Old Age Security pension 7 5990 33984 33860 189977 253850 1550625 CPP or QPP benefits 8 13550 78094 45540 296979 317390 2495391 Other pensions or superannuation 9 5760 90546 26630 418967 298650 6858276 Elected split-pension amount 10 2730 19411 8190 58957 74560 989704 Universal Child Care Benefit 11 12610 18434 4600 7397 290 371 Employment Insurance benefits 12 4740 30130 4050 31246 4170 24462 Taxable amount of dividends 13 19930 82992 81160 5715476 120440 379766 Interest and other investment income 14 47380 70278 84500 1190725 229950 738736 Net partnership income 15 1130 507 8150 30697 8300 4960 RDSP income 16 0 0 0 0 0 0 Net rental income 17 14710 20471 45120 552716 17590 34767 Taxable capital gains 18 7950 58230 31280 1495913 37710 78914 Support payments received 19 600 3377 220 3538 720 5521 Registered Retirement Savings Plan income 20 18490 78595 12230 94080 48150 275897 Other income 21 21930 52347 47080 268666 133270 287652 Net business income 22 167390 4078661 13510 116179 15700 31572 Net professional income 23 600 7290 2080 38487 2560 11204 Net commission income 24 980 7746 1640 18327 1140 2145 Net farming income 25 1730-5178 2320-7532 2950-6191 Net fishing income 26 130 819 220 1890 140 83 Workers' compensation benefits 27 2410 12780 1610 12984 9140 70207 Social assistance payments 28 1210 4619 80 362 790 2534 Net federal supplements 29 820 1981 1880 4876 17390 30720 Total income assessed 30 168000 5350161 118970 12242069 345290 14334259 Registered pension plan contributions 31 3310 6415 4860 13039 7030 8825 Registered Retirement Savings Plan deduction 32 38340 231207 28060 240068 21900 114641 Saskatchewan Pension Plan deduction 33 10 6 10 4 10 5 Deduction for elected split-pension amount 34 2640 23483 8150 65910 90560 1006384 Annual union, professional, or like dues 35 10280 4188 10470 5102 24140 4271 Universal Child Care Benefit repayment 36 30 19 10 5 10 1 Child care expenses 37 8510 28443 3140 13374 150 193 Disability supports deductions 38 0 0 10 180 30 36 Business investment loss 39 140 4440 140 3144 130 960 Moving expenses 40 950 5427 360 1949 340 1741 Support payments made 41 590 5614 530 13377 1180 9947 Carrying charges and interest expenses 42 16120 23954 55120 203046 142400 98714 Deductions for CPP/QPP contributions on self-employment/other earnings 43 152340 130284 9700 4680 1640 461 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 500 5969 3030 43114 2480 6559 Other employment expenses 46 1480 6338 2170 10149 1660 4245 Clergy residence deduction 47 70 594 40 423 100 612 Other deductions 48 3760 4709 8220 24018 18540 87561 Total deductions before adjustments 49 161380 481091 82130 641581 211520 1345158 Social benefits repayment 50 1000 3180 13490 54208 15410 37931 Net income after adjustments 51 167770 4868363 118820 11553179 345290 12951213 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 70 1084 130 5737 120 522 Other payments deductions 55 4370 19367 3430 17784 26890 103438 Limited partnership losses of other years 56 20 106 130 2646 60 133 Non-capital losses of other years 57 1850 31015 700 8848 210 1386 Net capital losses of other years 58 1850 6427 8560 92227 10960 16272 Capital gains deduction 59 180 4890 2420 275903 340 2097 Northern residents deductions 60 1680 4591 890 2229 1660 4523 Additional deductions 61 300 1447 1700 3711 14000 29668 Farming/fishing losses of prior years 62 110 1518 110 697 100 292 Total deductions from net income 63 10100 70480 16810 410677 51980 158963 Taxable income assessed 64 167720 4798254 118790 11142873 345280 12792253 Basic personal amount 65 168000 1726148 118960 1223290 345290 3559565 Age amount 66 6750 35184 24450 102490 256280 1386519 Spouse or common-law partner amount 67 23030 148517 5110 31628 5730 25012 Amount for eligible dependant 68 6640 65696 1280 12246 590 4937 Amount for children 17 and under 69 35760 132582 13770 50566 1580 4301 Amount for infirm dependents age 18 or older 70 100 387 80 270 220 763 CPP or QPP contributions employment 71 33480 19028 38190 40081 18050 6011 CPP or QPP contributions self-employment 72 152340 130284 9700 4680 1640 461 Employment Insurance premiums 73 25590 6551 21230 7422 25500 4893 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 40950 38524 54030 53146 128920 91321 Public transit amount 78 4190 2183 2880 1228 5950 2441 Children's fitness amount 79 13080 6897 7390 4669 720 333 Home renovation expenses 80 19480 99406 22830 135386 75890 362240 Home buyers' amount 81 930 4384 310 1396 250 1069 Adoption expenses 82 30 204 30 246 10 16 Pension income amount 83 8020 15054 32270 61154 328270 652236 Caregiver amount 84 2490 12280 1250 5815 1600 6104 Disability amount 85 670 4820 3110 22407 21050 151321 Disability amount transferred from a dependent 86 1370 12378 790 6426 1730 12110 Interest paid on student loans 87 2970 1912 580 373 120 62 Tuition, education, and textbook amounts 88 7800 32088 7210 50845 3150 3875 Tuition, education, and textbook amounts transferred from a child 89 3740 17733 4090 20540 2350 10614 Amounts transferred from spouse 90 6100 22588 2180 8478 15140 60935 Allowable portion of medical expenses 91 30970 62005 25400 122256 116570 355332 Total tax credits on personal amounts 92 168000 389525 118960 295056 345290 1005371 Allowable charitable donations and government gifts 93 33750 58251 41360 203967 141890 179534 Eligible cultural, ecological gifts 94 30 460 30 977 100 327 Total tax credit on donations and gifts 95 33660 16280 41260 58507 141530 48932 Total federal non-refundable tax credits 96 168000 405805 118960 353563 345290 1054303 Federal dividend tax credit 97 16860 12080 80120 855591 118260 68743 Basic federal tax 98 106990 442478 107100 1257165 325980 937787 Net federal tax 99 106810 434673 106690 1228243 325600 924659 CPP contributions on self-employment 100 152340 260567 9700 9360 1640 923 Net provincial tax 101 85100 178762 103180 609297 316870 390363 Total tax payable 102 168000 877183 118970 1901108 345290 1353877 Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 46180 0 40630 0 Number of non-taxable returns 2 0 0 0 0 Total number of returns 3 46180 0 40630 0 Employment income 4 35760 265815 16060 272104 Commissions (from employment) 5 680 1563 390 8418 Other employment income 6 3790 6298 5690 13927 Old Age Security pension 7 1480 8742 6490 33307 CPP or QPP benefits 8 4690 33436 18360 118561 Other pensions or superannuation 9 1900 16504 9510 138182 Elected split-pension amount 10 410 2370 2670 15151 Universal Child Care Benefit 11 12540 19404 1250 1949 Employment Insurance benefits 12 42120 612426 4080 29201 Taxable amount of dividends 13 3070 3457 12020 55492 Interest and other investment income 14 9800 10907 20300 54773 Net partnership income 15 70 11 1080 1205 RDSP income 16 0 0 0 0 Net rental income 17 1360 850 2740 3361 Taxable capital gains 18 1110 1968 4290 26717 Support payments received 19 120 404 2380 79338 Registered Retirement Savings Plan income 20 6990 21836 21170 557188 Other income 21 6440 13938 27170 1045030 Net business income 22 2550 4502 3880 10054 Net professional income 23 250 677 590 3423 Net commission income 24 280 464 430 586 Net farming income 25 100-258 400-1848 Net fishing income 26 220 1270 50 11 Workers' compensation benefits 27 5580 129492 730 5381 Social assistance payments 28 2440 9019 370 1622 Net federal supplements 29 270 1299 810 1907 Total income assessed 30 46180 1166395 40620 2475099 Registered pension plan contributions 31 4390 2996 3710 5120 Registered Retirement Savings Plan deduction 32 8000 13233 9020 180590 Saskatchewan Pension Plan deduction 33 10 2 0 0 Deduction for elected split-pension amount 34 770 3790 3530 34615 Annual union, professional, or like dues 35 9150 2068 5490 1815 Universal Child Care Benefit repayment 36 40 19 10 3 Child care expenses 37 3710 8149 600 1951 Disability supports deductions 38 0 0 10 43 Business investment loss 39 10 53 50 959 Moving expenses 40 310 486 250 1075 Support payments made 41 110 278 170 2108 Carrying charges and interest expenses 42 4060 1475 12460 21007 Deductions for CPP/QPP contributions on self-employment/other earnings 43 1450 214 1720 589 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 Exploration and development expenses 45 10 13 350 4717 Other employment expenses 46 1000 1785 880 3554 Clergy residence deduction 47 10 19 20 116 Other deductions 48 4980 3765 2910 32541 Total deductions before adjustments 49 23780 38345 24050 290805 Social benefits repayment 50 260 368 2460 7636 Net income after adjustments 51 46170 1127700 40620 2176744 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 30 33 100 759 Other payments deductions 55 8060 139809 1870 8850 Limited partnership losses of other years 56 0 0 10 92 Non-capital losses of other years 57 50 310 170 1452 Net capital losses of other years 58 200 291 1380 5455 Capital gains deduction 59 20 21 70 1244 Northern residents deductions 60 660 1615 350 981 Additional deductions 61 120 133 400 1927 Farming/fishing losses of prior years 62 10 29 30 92 Total deductions from net income 63 8890 142242 4390 25118 Taxable income assessed 64 46160 985578 40620 2151626 Basic personal amount 65 46170 472224 40630 416041 Age amount 66 1810 8118 5790 26397 Spouse or common-law partner amount 67 2830 16773 3020 18965 Amount for eligible dependant 68 1570 15397 1030 9977 Amount for children 17 and under 69 8230 27254 3210 10845 Amount for infirm dependents age 18 or older 70 10 15 20 96 CPP or QPP contributions employment 71 34250 11100 13170 9325 CPP or QPP contributions self-employment 72 1450 214 1720 589 Employment Insurance premiums 73 30710 4251 11690 3399 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 36340 36453 18580 17374 Public transit amount 78 2770 1386 1380 661 Children's fitness amount 79 2470 879 1550 886 Home renovation expenses 80 3170 13144 7680 39131 Home buyers' amount 81 230 1028 110 527 Adoption expenses 82 10 52 0 0 Pension income amount 83 2240 4153 12080 23079 Caregiver amount 84 330 1433 380 1603 Disability amount 85 670 4810 1980 14255 Disability amount transferred from a dependent 86 150 1199 320 2742 Interest paid on student loans 87 2390 1096 260 142 Tuition, education, and textbook amounts 88 6350 30442 2600 12594 Tuition, education, and textbook amounts transferred from a child 89 410 1603 1120 5317 Amounts transferred from spouse 90 1260 4460 1370 5065 Allowable portion of medical expenses 91 5550 7635 9530 33852 Total tax credits on personal amounts 92 46170 99768 40630 97932 Allowable charitable donations and government gifts 93 5470 3001 12620 31980 Eligible cultural, ecological gifts 94 10 1 10 38 Total tax credit on donations and gifts 95 5410 768 12550 8987 Total federal non-refundable tax credits 96 46170 100536 40630 106919 Federal dividend tax credit 97 2980 565 11950 9615 Basic federal tax 98 42570 49338 39380 296291 Net federal tax 99 42590 49315 39360 293519 CPP contributions on self-employment 100 1450 429 1720 1177 Net provincial tax 101 32690 16024 34340 129130 Total tax payable 102 46180 66136 40630 431462 Date modified: 2012-11-07 ...

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 2228780 0 1465800 0 5150 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 2228780 0 1465800 0 5150 0 Employment income 4 1640850 79372433 1452980 76088072 1940 64401 Commissions (from employment) 5 54800 1634428 51530 1579916 30 1448 Other employment income 6 309960 1385268 176730 1160280 360 967 Old Age Security pension 7 326240 1953136 21310 117789 840 5091 CPP or QPP benefits 8 475620 3501669 70400 440234 1280 8430 Other pensions or superannuation 9 381560 8130910 36390 556699 760 13305 Elected split-pension amount 10 108580 1208048 19000 115263 270 2025 Universal Child Care Benefit 11 106130 150274 72180 98731 200 315 Employment Insurance benefits 12 282480 1899843 220780 1153224 260 1696 Taxable amount of dividends 13 457880 7356715 211240 1060013 1580 14285 Interest and other investment income 14 833180 2678116 422280 566517 2840 10594 Net partnership income 15 29980 42956 10160 1526 130 194 RDSP income 16 10 137 0 0 0 0 Net rental income 17 179940 657755 92920 37230 740 3246 Taxable capital gains 18 152480 1998597 66120 301507 640 10983 Support payments received 19 8730 119019 4590 25919 10 128 Registered Retirement Savings Plan income 20 275690 1601843 163840 541445 490 3952 Other income 21 465060 2287796 218510 586980 1950 6161 Net business income 22 281200 4362014 75920 112710 650 6173 Net professional income 23 38360 1651245 10980 55108 40 685 Net commission income 24 27250 643477 7710 14120 30 656 Net farming income 25 20820 20925 8000-35651 5040 78875 Net fishing income 26 4020 69207 660 1708 10 9 Workers' compensation benefits 27 67150 426435 47320 193473 110 750 Social assistance payments 28 13150 44332 8130 25685 10 23 Net federal supplements 29 23400 46115 1950 4569 110 298 Total income assessed 30 2228770 123242693 1465800 84803068 5150 234695 Registered pension plan contributions 31 489960 1729593 465700 1690976 300 866 Registered Retirement Savings Plan deduction 32 753950 4250356 631630 3285012 1090 8819 Saskatchewan Pension Plan deduction 33 160 83 120 61 0 0 Deduction for elected split-pension amount 34 123260 1299926 16240 151259 380 2918 Annual union, professional, or like dues 35 601250 481923 538490 462626 510 276 Universal Child Care Benefit repayment 36 400 236 310 182 0 0 Child care expenses 37 91590 369844 72940 306147 90 205 Disability supports deductions 38 150 741 90 465 0 0 Business investment loss 39 1350 22226 840 11867 0 0 Moving expenses 40 15910 80843 13300 66787 20 118 Support payments made 41 9940 122943 7060 83404 20 211 Carrying charges and interest expenses 42 472360 602350 234210 236553 870 1896 Deductions for CPP/QPP contributions on self-employment/other earnings 43 236600 185869 32200 6577 3050 2196 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 11330 143736 4450 77117 60 1139 Other employment expenses 46 110980 542654 103210 513810 80 342 Clergy residence deduction 47 3550 49214 3300 47259 0 0 Other deductions 48 90600 203747 50720 48994 230 183 Total deductions before adjustments 49 1644440 10086283 1099740 6989097 4330 19226 Social benefits repayment 50 57550 150377 23730 42431 160 528 Net income after adjustments 51 2228280 113024884 1465760 77780400 5140 214967 Canadian Forces personnel and police deduction 52 680 11387 680 11382 0 0 Employee home relocation loan deduction 53 280 74 270 73 0 0 Security options deductions 54 5220 147176 4740 137515 10 538 Other payments deductions 55 102250 516309 56860 223701 230 1063 Limited partnership losses of other years 56 380 3973 140 853 0 0 Non-capital losses of other years 57 4820 57865 1440 11696 20 137 Net capital losses of other years 58 40320 167627 16210 42747 130 481 Capital gains deduction 59 4840 335000 1520 31619 180 14144 Northern residents deductions 60 30390 91893 24580 76523 410 1007 Additional deductions 61 18680 43525 2010 6164 40 78 Farming/fishing losses of prior years 62 1040 8338 300 1160 350 4253 Total deductions from net income 63 201970 1389389 106290 543823 1180 21701 Taxable income assessed 64 2228170 111636468 1465760 77236580 5140 193322 Basic personal amount 65 2228740 22906587 1465780 15057507 5150 53101 Age amount 66 320140 1662809 22300 91124 800 4025 Spouse or common-law partner amount 67 190040 1287314 145740 1016493 710 4270 Amount for eligible dependant 68 66460 646519 53920 524032 60 603 Amount for children 17 and under 69 363780 1282732 292110 1023500 990 4493 Amount for infirm dependents age 18 or older 70 1230 4509 770 2854 0 0 CPP or QPP contributions employment 71 1562650 2445173 1417090 2353719 1670 1907 CPP or QPP contributions self-employment 72 236600 185869 32200 6577 3050 2196 Employment Insurance premiums 73 1470220 834943 1347620 805845 1200 510 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 1754990 1775355 1464160 1527373 2100 2063 Public transit amount 78 164050 113881 145330 105181 20 14 Children's fitness amount 79 179290 95698 149410 79235 310 159 Home renovation expenses 80 382070 1912457 244670 1213752 690 4029 Home buyers' amount 81 24540 113143 22370 103138 10 41 Adoption expenses 82 430 3170 350 2575 0 0 Pension income amount 83 439960 863296 53540 100920 960 1821 Caregiver amount 84 28830 138515 22070 107768 130 613 Disability amount 85 36490 262255 8790 63144 40 281 Disability amount transferred from a dependent 86 19020 172748 14230 134123 60 445 Interest paid on student loans 87 77130 44291 69640 39738 10 9 Tuition, education, and textbook amounts 88 170890 747329 141130 600745 130 338 Tuition, education, and textbook amounts transferred from a child 89 70880 336740 57200 270926 180 779 Amounts transferred from spouse 90 63280 248456 35910 141795 280 1151 Allowable portion of medical expenses 91 325460 881354 128930 277980 1190 3302 Total tax credits on personal amounts 92 2228770 5844771 1465800 3847507 5150 12925 Allowable charitable donations and government gifts 93 680750 1103124 429800 584872 1630 4823 Eligible cultural, ecological gifts 94 590 2535 390 656 0 0 Total tax credit on donations and gifts 95 678450 305952 428200 160794 1630 1363 Total federal non-refundable tax credits 96 2228770 6150724 1465800 4008300 5150 14289 Federal dividend tax credit 97 451180 1120841 211890 165054 1400 2105 Basic federal tax 98 2089940 13152395 1435170 9772261 3630 19188 Net federal tax 99 2088360 13024949 1434620 9700012 3620 18931 CPP contributions on self-employment 100 236600 371737 32200 13155 3050 4393 Net provincial tax 101 1965440 5638630 1364090 4136973 3260 8346 Total tax payable 102 2228780 19185693 1465800 13892570 5150 32197 Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 2600 0 21210 0 14950 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 2600 0 21210 0 14950 0 Employment income 4 720 5510 4360 106164 2840 29878 Commissions (from employment) 5 10 32 60 363 170 2171 Other employment income 6 60 121 2230 11013 820 1593 Old Age Security pension 7 130 746 1560 8624 740 4248 CPP or QPP benefits 8 290 1641 2520 18476 1590 10428 Other pensions or superannuation 9 60 665 1350 29417 560 8348 Elected split-pension amount 10 30 97 420 2879 300 2191 Universal Child Care Benefit 11 110 161 1480 2274 880 1236 Employment Insurance benefits 12 1740 14248 320 1986 240 1224 Taxable amount of dividends 13 270 1178 5070 30696 3110 13359 Interest and other investment income 14 790 1626 9640 24343 5710 9617 Net partnership income 15 20 6 690 3584 260 267 RDSP income 16 0 0 0 0 0 0 Net rental income 17 150 76 2350 1985 2260 3053 Taxable capital gains 18 120 1400 1980 15150 1280 7816 Support payments received 19 0 0 60 651 30 143 Registered Retirement Savings Plan income 20 220 1496 1960 11911 2150 15443 Other income 21 250 425 5600 21273 2860 5325 Net business income 22 110 212 830 849 670 1102 Net professional income 23 0 0 21180 1533958 80 398 Net commission income 24 10 10 120 582 14910 598840 Net farming income 25 20-76 180-881 90-336 Net fishing income 26 2590 63362 10 31 10 24 Workers' compensation benefits 27 70 428 60 354 120 584 Social assistance payments 28 30 82 50 210 50 175 Net federal supplements 29 20 60 80 210 80 195 Total income assessed 30 2600 93521 21210 1826104 14950 717323 Registered pension plan contributions 31 20 38 490 1104 150 214 Registered Retirement Savings Plan deduction 32 480 3002 10190 124039 5230 49744 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 20 126 710 8912 270 2529 Annual union, professional, or like dues 35 140 49 1970 1221 610 307 Universal Child Care Benefit repayment 36 0 0 10 6 0 0 Child care expenses 37 60 179 1600 7901 790 3303 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 20 257 30 545 Moving expenses 40 20 29 310 2512 80 719 Support payments made 41 10 84 190 6526 80 1393 Carrying charges and interest expenses 42 260 254 4130 9901 2730 5550 Deductions for CPP/QPP contributions on self-employment/other earnings 43 2290 1930 18660 23725 13570 15212 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 10 27 350 4383 100 698 Other employment expenses 46 20 64 220 719 270 1648 Clergy residence deduction 47 0 0 10 97 10 40 Other deductions 48 160 98 660 1389 420 489 Total deductions before adjustments 49 2430 5880 20640 192697 14450 82403 Social benefits repayment 50 190 415 690 3055 170 623 Net income after adjustments 51 2600 87231 21190 1630599 14930 634488 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 30 988 0 0 Other payments deductions 55 120 569 190 774 240 954 Limited partnership losses of other years 56 0 0 10 142 0 0 Non-capital losses of other years 57 10 21 120 1302 250 1698 Net capital losses of other years 58 30 145 580 2262 420 1322 Capital gains deduction 59 50 3900 50 518 20 664 Northern residents deductions 60 30 67 90 230 50 127 Additional deductions 61 0 0 90 369 30 23 Farming/fishing losses of prior years 62 30 226 0 0 10 41 Total deductions from net income 63 240 4932 1130 6624 980 4829 Taxable income assessed 64 2600 82299 21180 1623994 14920 629690 Basic personal amount 65 2600 26779 21210 217923 14950 154008 Age amount 66 130 675 1070 4626 760 3652 Spouse or common-law partner amount 67 290 1943 1790 11718 1790 11994 Amount for eligible dependant 68 120 1175 670 6562 600 5894 Amount for children 17 and under 69 480 1853 4370 15609 3290 11728 Amount for infirm dependents age 18 or older 70 0 0 20 75 10 41 CPP or QPP contributions employment 71 540 219 3760 2610 2440 1173 CPP or QPP contributions self-employment 72 2290 1930 18660 23725 13570 15212 Employment Insurance premiums 73 2260 924 2710 769 1720 379 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 77 640 608 5940 5468 3340 3024 Public transit amount 78 30 10 1060 538 440 239 Children's fitness amount 79 140 80 2670 1668 1540 892 Home renovation expenses 80 300 1562 4870 29837 2500 13969 Home buyers' amount 81 10 60 220 1068 90 431 Adoption expenses 82 0 0 10 47 0 0 Pension income amount 83 80 149 1700 3204 820 1526 Caregiver amount 84 30 151 180 847 370 1900 Disability amount 85 20 108 110 813 40 295 Disability amount transferred from a dependent 86 20 169 190 1754 160 1402 Interest paid on student loans 87 20 10 890 814 260 136 Tuition, education, and textbook amounts 88 130 513 1540 13074 860 2817 Tuition, education, and textbook amounts transferred from a child 89 70 268 1060 5544 680 3417 Amounts transferred from spouse 90 80 326 500 1989 460 1668 Allowable portion of medical expenses 91 360 777 4290 12128 2680 6087 Total tax credits on personal amounts 92 2600 6043 21210 54362 14950 36282 Allowable charitable donations and government gifts 93 360 406 8810 25637 5070 10651 Eligible cultural, ecological gifts 94 0 0 10 65 0 0 Total tax credit on donations and gifts 95 350 111 8800 7239 5060 2971 Total federal non-refundable tax credits 96 2600 6154 21210 61601 14950 39253 Federal dividend tax credit 97 250 172 4720 4916 2770 1999 Basic federal tax 98 2110 7755 16430 292282 10580 77849 Net federal tax 99 2110 7740 16400 290203 10570 77653 CPP contributions on self-employment 100 2290 3860 18660 47450 13570 30423 Net provincial tax 101 1790 3078 14790 133357 9350 33302 Total tax payable 102 2600 15093 21210 474064 14950 142002 Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 168000 0 118970 0 345290 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 168000 0 118970 0 345290 0 Employment income 4 37310 566246 47500 1617926 41380 356317 Commissions (from employment) 5 800 17441 750 21024 400 2052 Other employment income 6 7330 20359 11410 62156 101550 108553 Old Age Security pension 7 5990 33984 33860 189977 253850 1550625 CPP or QPP benefits 8 13550 78094 45540 296979 317390 2495391 Other pensions or superannuation 9 5760 90546 26630 418967 298650 6858276 Elected split-pension amount 10 2730 19411 8190 58957 74560 989704 Universal Child Care Benefit 11 12610 18434 4600 7397 290 371 Employment Insurance benefits 12 4740 30130 4050 31246 4170 24462 Taxable amount of dividends 13 19930 82992 81160 5715476 120440 379766 Interest and other investment income 14 47380 70278 84500 1190725 229950 738736 Net partnership income 15 1130 507 8150 30697 8300 4960 RDSP income 16 0 0 0 0 0 0 Net rental income 17 14710 20471 45120 552716 17590 34767 Taxable capital gains 18 7950 58230 31280 1495913 37710 78914 Support payments received 19 600 3377 220 3538 720 5521 Registered Retirement Savings Plan income 20 18490 78595 12230 94080 48150 275897 Other income 21 21930 52347 47080 268666 133270 287652 Net business income 22 167390 4078661 13510 116179 15700 31572 Net professional income 23 600 7290 2080 38487 2560 11204 Net commission income 24 980 7746 1640 18327 1140 2145 Net farming income 25 1730-5178 2320-7532 2950-6191 Net fishing income 26 130 819 220 1890 140 83 Workers' compensation benefits 27 2410 12780 1610 12984 9140 70207 Social assistance payments 28 1210 4619 80 362 790 2534 Net federal supplements 29 820 1981 1880 4876 17390 30720 Total income assessed 30 168000 5350161 118970 12242069 345290 14334259 Registered pension plan contributions 31 3310 6415 4860 13039 7030 8825 Registered Retirement Savings Plan deduction 32 38340 231207 28060 240068 21900 114641 Saskatchewan Pension Plan deduction 33 10 6 10 4 10 5 Deduction for elected split-pension amount 34 2640 23483 8150 65910 90560 1006384 Annual union, professional, or like dues 35 10280 4188 10470 5102 24140 4271 Universal Child Care Benefit repayment 36 30 19 10 5 10 1 Child care expenses 37 8510 28443 3140 13374 150 193 Disability supports deductions 38 0 0 10 180 30 36 Business investment loss 39 140 4440 140 3144 130 960 Moving expenses 40 950 5427 360 1949 340 1741 Support payments made 41 590 5614 530 13377 1180 9947 Carrying charges and interest expenses 42 16120 23954 55120 203046 142400 98714 Deductions for CPP/QPP contributions on self-employment/other earnings 43 152340 130284 9700 4680 1640 461 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 500 5969 3030 43114 2480 6559 Other employment expenses 46 1480 6338 2170 10149 1660 4245 Clergy residence deduction 47 70 594 40 423 100 612 Other deductions 48 3760 4709 8220 24018 18540 87561 Total deductions before adjustments 49 161380 481091 82130 641581 211520 1345158 Social benefits repayment 50 1000 3180 13490 54208 15410 37931 Net income after adjustments 51 167770 4868363 118820 11553179 345290 12951213 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 70 1084 130 5737 120 522 Other payments deductions 55 4370 19367 3430 17784 26890 103438 Limited partnership losses of other years 56 20 106 130 2646 60 133 Non-capital losses of other years 57 1850 31015 700 8848 210 1386 Net capital losses of other years 58 1850 6427 8560 92227 10960 16272 Capital gains deduction 59 180 4890 2420 275903 340 2097 Northern residents deductions 60 1680 4591 890 2229 1660 4523 Additional deductions 61 300 1447 1700 3711 14000 29668 Farming/fishing losses of prior years 62 110 1518 110 697 100 292 Total deductions from net income 63 10100 70480 16810 410677 51980 158963 Taxable income assessed 64 167720 4798254 118790 11142873 345280 12792253 Basic personal amount 65 168000 1726148 118960 1223290 345290 3559565 Age amount 66 6750 35184 24450 102490 256280 1386519 Spouse or common-law partner amount 67 23030 148517 5110 31628 5730 25012 Amount for eligible dependant 68 6640 65696 1280 12246 590 4937 Amount for children 17 and under 69 35760 132582 13770 50566 1580 4301 Amount for infirm dependents age 18 or older 70 100 387 80 270 220 763 CPP or QPP contributions employment 71 33480 19028 38190 40081 18050 6011 CPP or QPP contributions self-employment 72 152340 130284 9700 4680 1640 461 Employment Insurance premiums 73 25590 6551 21230 7422 25500 4893 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 40950 38524 54030 53146 128920 91321 Public transit amount 78 4190 2183 2880 1228 5950 2441 Children's fitness amount 79 13080 6897 7390 4669 720 333 Home renovation expenses 80 19480 99406 22830 135386 75890 362240 Home buyers' amount 81 930 4384 310 1396 250 1069 Adoption expenses 82 30 204 30 246 10 16 Pension income amount 83 8020 15054 32270 61154 328270 652236 Caregiver amount 84 2490 12280 1250 5815 1600 6104 Disability amount 85 670 4820 3110 22407 21050 151321 Disability amount transferred from a dependent 86 1370 12378 790 6426 1730 12110 Interest paid on student loans 87 2970 1912 580 373 120 62 Tuition, education, and textbook amounts 88 7800 32088 7210 50845 3150 3875 Tuition, education, and textbook amounts transferred from a child 89 3740 17733 4090 20540 2350 10614 Amounts transferred from spouse 90 6100 22588 2180 8478 15140 60935 Allowable portion of medical expenses 91 30970 62005 25400 122256 116570 355332 Total tax credits on personal amounts 92 168000 389525 118960 295056 345290 1005371 Allowable charitable donations and government gifts 93 33750 58251 41360 203967 141890 179534 Eligible cultural, ecological gifts 94 30 460 30 977 100 327 Total tax credit on donations and gifts 95 33660 16280 41260 58507 141530 48932 Total federal non-refundable tax credits 96 168000 405805 118960 353563 345290 1054303 Federal dividend tax credit 97 16860 12080 80120 855591 118260 68743 Basic federal tax 98 106990 442478 107100 1257165 325980 937787 Net federal tax 99 106810 434673 106690 1228243 325600 924659 CPP contributions on self-employment 100 152340 260567 9700 9360 1640 923 Net provincial tax 101 85100 178762 103180 609297 316870 390363 Total tax payable 102 168000 877183 118970 1901108 345290 1353877 Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 46180 0 40630 0 Number of non-taxable returns 2 0 0 0 0 Total number of returns 3 46180 0 40630 0 Employment income 4 35760 265815 16060 272104 Commissions (from employment) 5 680 1563 390 8418 Other employment income 6 3790 6298 5690 13927 Old Age Security pension 7 1480 8742 6490 33307 CPP or QPP benefits 8 4690 33436 18360 118561 Other pensions or superannuation 9 1900 16504 9510 138182 Elected split-pension amount 10 410 2370 2670 15151 Universal Child Care Benefit 11 12540 19404 1250 1949 Employment Insurance benefits 12 42120 612426 4080 29201 Taxable amount of dividends 13 3070 3457 12020 55492 Interest and other investment income 14 9800 10907 20300 54773 Net partnership income 15 70 11 1080 1205 RDSP income 16 0 0 0 0 Net rental income 17 1360 850 2740 3361 Taxable capital gains 18 1110 1968 4290 26717 Support payments received 19 120 404 2380 79338 Registered Retirement Savings Plan income 20 6990 21836 21170 557188 Other income 21 6440 13938 27170 1045030 Net business income 22 2550 4502 3880 10054 Net professional income 23 250 677 590 3423 Net commission income 24 280 464 430 586 Net farming income 25 100-258 400-1848 Net fishing income 26 220 1270 50 11 Workers' compensation benefits 27 5580 129492 730 5381 Social assistance payments 28 2440 9019 370 1622 Net federal supplements 29 270 1299 810 1907 Total income assessed 30 46180 1166395 40620 2475099 Registered pension plan contributions 31 4390 2996 3710 5120 Registered Retirement Savings Plan deduction 32 8000 13233 9020 180590 Saskatchewan Pension Plan deduction 33 10 2 0 0 Deduction for elected split-pension amount 34 770 3790 3530 34615 Annual union, professional, or like dues 35 9150 2068 5490 1815 Universal Child Care Benefit repayment 36 40 19 10 3 Child care expenses 37 3710 8149 600 1951 Disability supports deductions 38 0 0 10 43 Business investment loss 39 10 53 50 959 Moving expenses 40 310 486 250 1075 Support payments made 41 110 278 170 2108 Carrying charges and interest expenses 42 4060 1475 12460 21007 Deductions for CPP/QPP contributions on self-employment/other earnings 43 1450 214 1720 589 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 Exploration and development expenses 45 10 13 350 4717 Other employment expenses 46 1000 1785 880 3554 Clergy residence deduction 47 10 19 20 116 Other deductions 48 4980 3765 2910 32541 Total deductions before adjustments 49 23780 38345 24050 290805 Social benefits repayment 50 260 368 2460 7636 Net income after adjustments 51 46170 1127700 40620 2176744 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 30 33 100 759 Other payments deductions 55 8060 139809 1870 8850 Limited partnership losses of other years 56 0 0 10 92 Non-capital losses of other years 57 50 310 170 1452 Net capital losses of other years 58 200 291 1380 5455 Capital gains deduction 59 20 21 70 1244 Northern residents deductions 60 660 1615 350 981 Additional deductions 61 120 133 400 1927 Farming/fishing losses of prior years 62 10 29 30 92 Total deductions from net income 63 8890 142242 4390 25118 Taxable income assessed 64 46160 985578 40620 2151626 Basic personal amount 65 46170 472224 40630 416041 Age amount 66 1810 8118 5790 26397 Spouse or common-law partner amount 67 2830 16773 3020 18965 Amount for eligible dependant 68 1570 15397 1030 9977 Amount for children 17 and under 69 8230 27254 3210 10845 Amount for infirm dependents age 18 or older 70 10 15 20 96 CPP or QPP contributions employment 71 34250 11100 13170 9325 CPP or QPP contributions self-employment 72 1450 214 1720 589 Employment Insurance premiums 73 30710 4251 11690 3399 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 36340 36453 18580 17374 Public transit amount 78 2770 1386 1380 661 Children's fitness amount 79 2470 879 1550 886 Home renovation expenses 80 3170 13144 7680 39131 Home buyers' amount 81 230 1028 110 527 Adoption expenses 82 10 52 0 0 Pension income amount 83 2240 4153 12080 23079 Caregiver amount 84 330 1433 380 1603 Disability amount 85 670 4810 1980 14255 Disability amount transferred from a dependent 86 150 1199 320 2742 Interest paid on student loans 87 2390 1096 260 142 Tuition, education, and textbook amounts 88 6350 30442 2600 12594 Tuition, education, and textbook amounts transferred from a child 89 410 1603 1120 5317 Amounts transferred from spouse 90 1260 4460 1370 5065 Allowable portion of medical expenses 91 5550 7635 9530 33852 Total tax credits on personal amounts 92 46170 99768 40630 97932 Allowable charitable donations and government gifts 93 5470 3001 12620 31980 Eligible cultural, ecological gifts 94 10 1 10 38 Total tax credit on donations and gifts 95 5410 768 12550 8987 Total federal non-refundable tax credits 96 46170 100536 40630 106919 Federal dividend tax credit 97 2980 565 11950 9615 Basic federal tax 98 42570 49338 39380 296291 Net federal tax 99 42590 49315 39360 293519 CPP contributions on self-employment 100 1450 429 1720 1177 Net provincial tax 101 32690 16024 34340 129130 Total tax payable 102 46180 66136 40630 431462 Page details Date modified: 2019-10-01 ...

Final Basic Table 2A: Taxable returns by total Inc. class, Newfoundland and Labrador All money figures in thousands of dollars Item Item code Loss and nil Loss and nil $ 1- 10000 1- 10000 $ 10000- 15000 10000- 15000 $ Number of Taxable Returns 1 0 0 5880 0 21340 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 0 0 5880 0 21340 0 Employment Income 4 0 0 3500 17446 14490 127970 Commissions (from Employment) 5 0 0 0 0 140 27 Other Employment Income 6 0 0 110 1 410 840 Old Age Security Pension 7 0 0 500 3035 3300 18633 CPP or QPP Benefits 8 0 0 1500 3519 5310 20600 Other Pensions or Superannuation 9 0 0 380 973 250 1111 Universal Child Care Benefit 10 0 0 1320 1815 2250 3393 Employment Insurance Benefits 11 0 0 1700 6920 10060 59845 Taxable Amount of Dividends 12 0 0 140 31 740 242 Investment Income and Other Investment Income 13 0 0 830 1347 2620 2343 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 0 0 190 423 150 370 Taxable Capital Gains 16 0 0 200 110 10 4 Registered Retirement Savings Plan Income 17 0 0 160 94 490 1755 Net Business Income 18 0 0 1210 5709 1480 6409 Net Professional Income 19 0 0 60 448 110 998 Net Commission Income 20 0 0 30 181 70 568 Net Farming Income 21 0 0 0 0 50 483 Net Fishing Income 22 0 0 230 441 690 2373 Tax Exempt Income 23 0 0 240 174 2660 5656 Other Income 24 0 0 1250 4191 3440 17351 Total Income Assessed 25 0 0 5880 46857 21340 270973 Registered Pension Plan Contributions 26 0 0 140 8 690 121 Registered Retirement Savings Plan Contributions 27 0 0 190 235 910 852 Deduction for elected split-pension amount 28 0 0 0 0 0 0 Union and Professional Dues 29 0 0 620 79 3340 334 Child Care Expenses 30 0 0 180 280 630 1127 Carrying Charges & Interest Expenses 31 0 0 0 0 40 14 CPP or QPP contributions on self-employed earnings 32 0 0 1280 166 1330 373 Other Employment Expenses 33 0 0 0 0 370 517 Other Deductions (from Total Income) 34 0 0 10 1 1110 617 Social Benefits Repayment 35 0 0 0 0 0 0 Total Deductions 36 0 0 1960 772 6160 3961 Net Income 37 0 0 5880 46085 21340 267012 Capital Gains Deduction 38 0 0 0 0 0 0 Losses from Other Years 39 0 0 0 0 0 0 Additional Deductions (from Net Income) 40 0 0 240 174 2850 6119 Total Deductions from Net Income 41 0 0 240 174 2850 6119 Taxable Income Assessed 42 0 0 5880 45911 21340 260893 Age Amount 43 0 0 500 2633 3310 17448 Other Federal Non-Refundable Tax Credits 44 0 0 5880 54608 21340 207825 CPP or QPP Contributions 45 0 0 3600 537 13990 4140 Employment Insurance Premiums 46 0 0 3060 320 14010 2239 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 0 0 3500 3206 14750 14791 Public Transit Passes Amount 49 0 0 180 25 0 0 Children's Fitness Amount 50 0 0 40 26 680 240 Pension Income Amount 51 0 0 700 1390 2440 4027 Disability and Caregiver Amounts 52 0 0 0 0 350 1970 Tuition, Education, Textbook amounts & Interest on student loans 53 0 0 0 0 1830 2885 Amounts Transferred from Spouse 54 0 0 180 112 830 1940 Allowable Portion of Medical Expenses 55 0 0 710 605 5880 6302 Total Tax Credits on Personal Amounts 56 0 0 5880 9516 21340 39560 Donations and Gifts 57 0 0 350 74 2800 573 Total Tax Credit on Donations 58 0 0 350 15 2490 119 Total Non-Refundable Tax Credits 59 0 0 5880 9530 21340 39678 Federal Dividend Tax Credit 60 0 0 100 6 740 46 Basic Federal Tax 61 0 0 620 91 12230 2931 Net Federal Tax 62 0 0 620 91 12230 2921 CPP Contr. On Self Employment 63 0 0 1280 332 1330 747 Net Provincial Tax or Territorial Tax 64 0 0 4540 362 18400 4948 Total Tax Payable 65 0 0 5880 785 21340 8615 Item Item code 15000- 20000 15000- 20000 $ 20000- 25000 20000- 25000 $ 25000- 30000 25000- 30000 $ Number of Taxable Returns 1 33570 0 29360 0 26710 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 33570 0 29360 0 26710 0 Employment Income 4 20410 254243 21240 339519 20230 386158 Commissions (from Employment) 5 0 0 370 208 640 947 Other Employment Income 6 1170 4826 1550 757 2210 1308 Old Age Security Pension 7 10260 60570 4620 27666 4420 26774 CPP or QPP Benefits 8 11870 64554 7960 51649 8240 44797 Other Pensions or Superannuation 9 2460 11489 5230 42925 5200 68565 Universal Child Care Benefit 10 1680 2333 1910 2984 920 1441 Employment Insurance Benefits 11 13920 106255 12910 115171 11350 117750 Taxable Amount of Dividends 12 1610 1335 1610 1061 1300 2019 Investment Income and Other Investment Income 13 6160 9629 5460 13671 5970 9373 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 150 701 830 2752 270 296 Taxable Capital Gains 16 270 225 640 392 90 331 Registered Retirement Savings Plan Income 17 1580 6011 1240 4503 1300 2774 Net Business Income 18 860 9955 630 9276 1150 7483 Net Professional Income 19 40 626 50 674 0 0 Net Commission Income 20 100 1141 210 830 90 2318 Net Farming Income 21 0 0 20-128 0 0 Net Fishing Income 22 870 4722 1440 12717 1240 13039 Tax Exempt Income 23 9480 39621 2650 7130 2450 14670 Other Income 24 3590 12223 3990 25619 4140 32407 Total Income Assessed 25 33570 590458 29360 659376 26710 732612 Registered Pension Plan Contributions 26 1840 814 2530 1890 2080 2238 Registered Retirement Savings Plan Contributions 27 1060 2188 2900 5100 2910 4101 Deduction for elected split-pension amount 28 330 813 1040 2947 2440 17622 Union and Professional Dues 29 5820 1141 6150 1483 8070 2540 Child Care Expenses 30 740 1446 470 1577 920 3166 Carrying Charges & Interest Expenses 31 680 1250 1480 855 920 442 CPP or QPP contributions on self-employed earnings 32 1510 594 1930 818 1680 984 Other Employment Expenses 33 200 68 460 1303 970 2914 Other Deductions (from Total Income) 34 2560 948 1890 1534 710 468 Social Benefits Repayment 35 0 0 0 0 0 0 Total Deductions 36 10880 9263 13330 17508 14900 34476 Net Income 37 33570 581198 29360 641869 26710 698136 Capital Gains Deduction 38 0 0 0 0 0 0 Losses from Other Years 39 70 256 210 718 0 0 Additional Deductions (from Net Income) 40 10010 41894 3040 10449 3220 19210 Total Deductions from Net Income 41 10090 42151 3250 11167 3240 19389 Taxable Income Assessed 42 33570 539047 29360 630702 26710 678747 Age Amount 43 10260 54142 4630 24428 4420 23304 Other Federal Non-Refundable Tax Credits 44 33570 331382 29360 317022 26710 279073 CPP or QPP Contributions 45 19700 9385 20410 13466 18720 16219 Employment Insurance Premiums 46 20410 4536 21810 6117 20210 6825 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 20910 21113 22110 21559 20660 20470 Public Transit Passes Amount 49 430 91 0 0 170 53 Children's Fitness Amount 50 220 39 730 220 480 184 Pension Income Amount 51 4620 7858 7020 13966 6690 13364 Disability and Caregiver Amounts 52 1590 9707 1880 10862 1600 9605 Tuition, Education, Textbook amounts & Interest on student loans 53 5540 20653 5660 17581 4180 12621 Amounts Transferred from Spouse 54 1560 7569 1880 9916 750 3355 Allowable Portion of Medical Expenses 55 9490 13548 11580 21402 10180 21192 Total Tax Credits on Personal Amounts 56 33570 71987 29360 68466 26710 60926 Donations and Gifts 57 6310 4654 4990 2348 6330 6057 Total Tax Credit on Donations 58 6130 1185 4990 564 6330 1613 Total Non-Refundable Tax Credits 59 33570 73172 29360 69030 26710 62540 Federal Dividend Tax Credit 60 1610 242 1420 185 1300 307 Basic Federal Tax 61 19660 14205 24810 27626 25110 39734 Net Federal Tax 62 19640 14201 24810 27586 25110 39693 CPP Contr. ... On Self Employment 63 250 891 110 323 2270 6489 Net Provincial Tax or Territorial Tax 64 7760 60454 5000 44797 63860 354631 Total Tax Payable 65 7760 151337 5000 111612 63860 884343 Item Item code 100000- 150000 100000- 150000 $ 150000- 250000 150000- 250000 $ 250000 and over 250000 and over $ Number of Taxable Returns 1 9420 0 3150 0 1180 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 9420 0 3150 0 1180 0 Employment Income 4 8740 919766 2730 401632 960 316380 Commissions (from Employment) 5 110 9974 130 15588 20 5835 Other Employment Income 6 1950 12011 620 7240 260 9979 Old Age Security Pension 7 540 2858 280 1580 120 683 CPP or QPP Benefits 8 980 6926 460 3082 190 1430 Other Pensions or Superannuation 9 1040 27281 320 10132 110 5995 Universal Child Care Benefit 10 10 53 50 96 0 0 Employment Insurance Benefits 11 1120 5268 260 1859 20 213 Taxable Amount of Dividends 12 2570 25601 1400 17929 730 40635 Investment Income and Other Investment Income 13 3450 17982 1710 11925 860 20515 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 610 1777 430 18 150 1099 Taxable Capital Gains 16 1050 15403 700 3488 360 34218 Registered Retirement Savings Plan Income 17 1230 9055 640 4406 70 1710 Net Business Income 18 290 10179 180 8320 60 4790 Net Professional Income 19 410 24833 450 53838 350 70471 Net Commission Income 20 110 4243 20 3026 20 3416 Net Farming Income 21 40-55 30 274 0 0 Net Fishing Income 22 160 3474 90 15145 20 3098 Tax Exempt Income 23 70 295 0 0 0 0 Other Income 24 2380 18006 1140 9680 540 20819 Total Income Assessed 25 9420 1114932 3150 569259 1180 541535 Registered Pension Plan Contributions 26 3830 21404 770 5368 160 1641 Registered Retirement Savings Plan Contributions 27 6400 62467 2220 30747 850 15481 Deduction for elected split-pension amount 28 540 7483 150 3347 70 1950 Union and Professional Dues 29 4620 5295 980 1538 190 386 Child Care Expenses 30 60 241 60 387 20 150 Carrying Charges & Interest Expenses 31 1750 4099 840 2025 430 3746 CPP or QPP contributions on self-employed earnings 32 350 540 320 613 170 331 Other Employment Expenses 33 750 5053 430 2260 100 1454 Other Deductions (from Total Income) 34 890 4134 350 2509 190 4562 Social Benefits Repayment 35 1410 3683 510 2088 140 737 Total Deductions 36 8760 114398 2970 50882 1100 30438 Net Income 37 9420 1000534 3150 518377 1180 511097 Capital Gains Deduction 38 100 5906 90 13663 70 15600 Losses from Other Years 39 210 728 80 291 50 784 Additional Deductions (from Net Income) 40 1890 11931 250 1355 140 9262 Total Deductions from Net Income 41 2200 18565 380 15308 240 25654 Taxable Income Assessed 42 9420 981968 3150 503069 1180 485448 Age Amount 43 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 44 9420 114206 3150 40356 1180 14295 CPP or QPP Contributions 45 8560 17218 2770 5596 980 1965 Employment Insurance Premiums 46 7830 5493 2160 1382 610 389 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 8910 8969 2780 2820 1000 1006 Public Transit Passes Amount 49 0 0 0 0 0 0 Children's Fitness Amount 50 1620 976 660 466 240 182 Pension Income Amount 51 1320 2613 430 852 150 297 Disability and Caregiver Amounts 52 460 2395 70 406 30 247 Tuition, Education, Textbook amounts & Interest on student loans 53 1900 7315 650 2430 210 1185 Amounts Transferred from Spouse 54 160 751 70 237 30 98 Allowable Portion of Medical Expenses 55 850 1454 300 1603 160 844 Total Tax Credits on Personal Amounts 56 9420 24203 3150 8420 1180 3076 Donations and Gifts 57 4760 7980 1880 6755 840 3677 Total Tax Credit on Donations 58 4680 2211 1880 1910 830 1044 Total Non-Refundable Tax Credits 59 9420 26414 3150 10331 1180 4121 Federal Dividend Tax Credit 60 2350 3585 1370 2464 680 5989 Basic Federal Tax 61 9370 170754 3110 103369 1180 119736 Net Federal Tax 62 9370 168456 3110 102905 1170 118090 CPP Contr. ...

Final Basic Table 2: All returns by total Inc. class, Newfoundland and Labrador All money figures in thousands of dollars Item Item code Loss and nil Loss and nil $ 1- 10000 1- 10000 $ 10000- 15000 10000- 15000 $ Number of Taxable Returns 1 0 0 5880 0 21340 0 Number of Non-Taxable Returns 2 9240 0 59450 0 39740 0 Total Number of Returns 3 9240 0 65330 0 61080 0 Employment Income 4 70 337 36270 156288 22740 194808 Commissions (from Employment) 5 0 0 0 0 160 35 Other Employment Income 6 30 2 3090 8923 2050 7097 Old Age Security Pension 7 40 268 6210 31557 20070 118086 CPP or QPP Benefits 8 60 390 12290 39773 23710 94691 Other Pensions or Superannuation 9 40 1017 1330 4971 870 6656 Universal Child Care Benefit 10 80 85 8500 14853 4920 7543 Employment Insurance Benefits 11 40 345 5790 18295 13540 80075 Taxable Amount of Dividends 12 120 993 970 653 2170 1189 Investment Income and Other Investment Income 13 150 374 4510 4598 6640 4602 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 60-713 550 833 200 496 Taxable Capital Gains 16 30 102 370 287 640 27 Registered Retirement Savings Plan Income 17 30 33 1440 1158 1850 3353 Net Business Income 18 400-12492 2160 6224 2960 900 Net Professional Income 19 10-57 90 481 110 980 Net Commission Income 20 30-78 60 244 70 568 Net Farming Income 21 30-4315 10-105 60 416 Net Fishing Income 22 20-434 1020 1009 880 2566 Tax Exempt Income 23 0 0 15920 75290 31910 219587 Other Income 24 20 327 3960 9101 5640 21182 Total Income Assessed 25 540-13792 65330 374433 61080 764857 Registered Pension Plan Contributions 26 0 0 160 17 1370 355 Registered Retirement Savings Plan Contributions 27 20 6 1120 1453 1090 949 Deduction for elected split-pension amount 28 0 0 0 0 0 0 Union and Professional Dues 29 20 11 3200 351 4650 545 Child Care Expenses 30 0 0 380 394 630 1127 Carrying Charges & Interest Expenses 31 20 58 100 278 180 1864 CPP or QPP contributions on self-employed earnings 32 0 0 1280 166 1330 373 Other Employment Expenses 33 0 0 20 33 370 517 Other Deductions (from Total Income) 34 30 12 1200 4798 1750 2400 Social Benefits Repayment 35 0 0 0 0 0 0 Total Deductions 36 60 87 6890 7489 8440 8135 Net Income 37 0 0 64810 367133 60870 756792 Capital Gains Deduction 38 0 0 0 0 0 0 Losses from Other Years 39 0 0 40 98 0 0 Additional Deductions (from Net Income) 40 0 0 16020 75428 32420 221132 Total Deductions from Net Income 41 0 0 16050 75526 32420 221132 Taxable Income Assessed 42 0 0 57610 291737 54690 535663 Age Amount 43 40 232 6660 35117 20080 105921 Other Federal Non-Refundable Tax Credits 44 9240 91277 65330 655636 61080 651210 CPP or QPP Contributions 45 20 11 17530 2225 20170 5991 Employment Insurance Premiums 46 40 10 26680 2546 21120 3386 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 90 52 37490 35185 24030 23278 Public Transit Passes Amount 49 0 0 990 168 860 175 Children's Fitness Amount 50 0 0 90 58 680 240 Pension Income Amount 51 40 74 2660 5021 3680 6511 Disability and Caregiver Amounts 52 0 0 2090 14655 1260 7978 Tuition, Education, Textbook amounts & Interest on student loans 53 0 0 530 447 4590 7825 Amounts Transferred from Spouse 54 220 547 1200 2486 6420 29136 Allowable Portion of Medical Expenses 55 90 81 1430 3898 8030 9317 Total Tax Credits on Personal Amounts 56 9240 13834 65330 113575 61080 127609 Donations and Gifts 57 0 0 500 132 5290 5035 Total Tax Credit on Donations 58 0 0 500 27 4980 1340 Total Non-Refundable Tax Credits 59 9240 13834 65330 113602 61080 128949 Federal Dividend Tax Credit 60 100 188 940 108 2170 208 Basic Federal Tax 61 0 0 620 91 13210 2937 Net Federal Tax 62 0 0 620 91 12230 2921 CPP Contr. On Self Employment 63 0 0 1280 332 1330 747 Net Provincial Tax or Territorial Tax 64 0 0 4540 362 18400 4948 Total Tax Payable 65 0 0 5880 785 21340 8615 Item Item code 15000- 20000 15000- 20000 $ 20000- 25000 20000- 25000 $ 25000- 30000 25000- 30000 $ Number of Taxable Returns 1 33570 0 29360 0 26710 0 Number of Non-Taxable Returns 2 13330 0 4180 0 1650 0 Total Number of Returns 3 46900 0 33550 0 28360 0 Employment Income 4 24350 296065 22270 351445 21060 398195 Commissions (from Employment) 5 0 0 370 208 640 947 Other Employment Income 6 1580 4958 1550 757 2220 1327 Old Age Security Pension 7 17140 101516 6470 38911 4420 26774 CPP or QPP Benefits 8 19630 106019 9940 65577 8780 48285 Other Pensions or Superannuation 9 3600 20019 7660 68286 5330 68961 Universal Child Care Benefit 10 3200 4268 1910 2984 1190 1859 Employment Insurance Benefits 11 16600 132635 13500 120452 11440 119276 Taxable Amount of Dividends 12 1880 1757 1630 1328 1300 2019 Investment Income and Other Investment Income 13 6490 9891 7440 23439 6290 9734 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 270 374 840 2766 290-160 Taxable Capital Gains 16 280 276 650 562 110 640 Registered Retirement Savings Plan Income 17 2440 8558 1240 4503 1520 2818 Net Business Income 18 870 10127 630 9276 1150 7483 Net Professional Income 19 40 626 50 674 0 0 Net Commission Income 20 100 1141 210 830 90 2318 Net Farming Income 21 0 0 20-128 0 0 Net Fishing Income 22 890 4705 1440 12717 1240 13039 Tax Exempt Income 23 18440 98922 4730 17042 3630 40360 Other Income 24 3970 12401 4140 26283 4600 33697 Total Income Assessed 25 46900 814257 33550 747912 28360 777736 Registered Pension Plan Contributions 26 2170 1302 2620 1972 2400 2581 Registered Retirement Savings Plan Contributions 27 1060 2191 4380 8586 3130 4413 Deduction for elected split-pension amount 28 330 813 2330 16848 2440 17622 Union and Professional Dues 29 6590 1269 6370 1537 8280 2620 Child Care Expenses 30 740 1446 470 1577 1120 3876 Carrying Charges & Interest Expenses 31 680 1250 1500 939 920 442 CPP or QPP contributions on self-employed earnings 32 1510 594 1930 818 1680 984 Other Employment Expenses 33 290 1267 460 1303 980 3088 Other Deductions (from Total Income) 34 3190 4498 1900 1544 1010 4584 Social Benefits Repayment 35 0 0 0 0 0 0 Total Deductions 36 12080 14631 15060 35125 15640 40211 Net Income 37 46740 799628 33550 712788 28360 737525 Capital Gains Deduction 38 0 0 0 0 0 0 Losses from Other Years 39 70 256 220 800 20 219 Additional Deductions (from Net Income) 40 19050 108064 5120 20360 4400 44901 Total Deductions from Net Income 41 19130 108320 5340 21159 4430 45250 Taxable Income Assessed 42 45810 691332 33550 691628 28030 692364 Age Amount 43 17140 90410 6480 34183 4420 23304 Other Federal Non-Refundable Tax Credits 44 46900 507619 33550 366688 28360 299921 CPP or QPP Contributions 45 23160 10789 21170 13878 19320 16695 Employment Insurance Premiums 46 24180 5226 22570 6306 20800 7019 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 24620 24845 23140 22572 21400 21216 Public Transit Passes Amount 49 430 91 0 0 170 53 Children's Fitness Amount 50 350 105 730 220 570 224 Pension Income Amount 51 5760 10146 9450 18826 6950 13892 Disability and Caregiver Amounts 52 4620 30953 2450 14878 1610 9675 Tuition, Education, Textbook amounts & Interest on student loans 53 6060 23826 5670 17649 4270 13701 Amounts Transferred from Spouse 54 3750 19123 2020 10850 890 3839 Allowable Portion of Medical Expenses 55 11950 17487 14910 59174 10640 23006 Total Tax Credits on Personal Amounts 56 46900 111068 33550 84766 28360 64867 Donations and Gifts 57 7600 8817 6420 4029 6330 6057 Total Tax Credit on Donations 58 7420 2354 6420 1009 6330 1613 Total Non-Refundable Tax Credits 59 46900 113422 33550 85776 28360 66481 Federal Dividend Tax Credit 60 1880 303 1440 223 1300 307 Basic Federal Tax 61 19660 14205 24810 27626 25110 39734 Net Federal Tax 62 19640 14201 24810 27586 25110 39693 CPP Contr. ... On Self Employment 63 250 891 110 323 2270 6489 Net Provincial Tax or Territorial Tax 64 7760 60454 5000 44797 63860 354631 Total Tax Payable 65 7760 151337 5000 111612 63860 884343 Item Item code 100000- 150000 100000- 150000 $ 150000- 250000 150000- 250000 $ 250000 and over 250000 and over $ Number of Taxable Returns 1 9420 0 3150 0 1180 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 9420 0 3150 0 1190 0 Employment Income 4 8750 919854 2730 401632 960 316380 Commissions (from Employment) 5 110 9974 130 15588 20 5835 Other Employment Income 6 1950 12011 620 7240 260 10278 Old Age Security Pension 7 540 2858 280 1580 120 689 CPP or QPP Benefits 8 980 6926 460 3082 190 1435 Other Pensions or Superannuation 9 1040 27281 320 10132 110 5995 Universal Child Care Benefit 10 10 53 50 96 0 0 Employment Insurance Benefits 11 1120 5268 260 1859 20 213 Taxable Amount of Dividends 12 2570 25605 1400 17929 730 40733 Investment Income and Other Investment Income 13 3460 17991 1710 11925 860 20673 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 610 1777 430 18 160 1091 Taxable Capital Gains 16 1050 15717 700 3488 360 34218 Registered Retirement Savings Plan Income 17 1230 9055 640 4406 70 1710 Net Business Income 18 290 10179 180 8320 60 4790 Net Professional Income 19 410 24833 450 53838 350 70471 Net Commission Income 20 110 4243 20 3026 20 3416 Net Farming Income 21 40-55 30 274 0 0 Net Fishing Income 22 160 3474 90 15145 20 3098 Tax Exempt Income 23 80 306 0 0 0 0 Other Income 24 2390 18008 1140 9680 540 21381 Total Income Assessed 25 9420 1115359 3150 569259 1190 542656 Registered Pension Plan Contributions 26 3830 21404 770 5368 160 1641 Registered Retirement Savings Plan Contributions 27 6410 62550 2220 30747 850 15481 Deduction for elected split-pension amount 28 540 7483 150 3347 70 1950 Union and Professional Dues 29 4620 5295 980 1538 190 387 Child Care Expenses 30 60 241 60 387 20 150 Carrying Charges & Interest Expenses 31 1750 4099 840 2025 430 3997 CPP or QPP contributions on self-employed earnings 32 350 540 320 613 170 331 Other Employment Expenses 33 750 5053 430 2260 100 1454 Other Deductions (from Total Income) 34 890 4134 350 2509 190 4563 Social Benefits Repayment 35 1410 3683 510 2088 140 737 Total Deductions 36 8760 114481 2970 50882 1100 30690 Net Income 37 9420 1000878 3150 518377 1190 511966 Capital Gains Deduction 38 100 6220 90 13663 70 15600 Losses from Other Years 39 210 728 80 291 50 784 Additional Deductions (from Net Income) 40 1890 11942 250 1355 140 9563 Total Deductions from Net Income 41 2200 18890 380 15308 240 25955 Taxable Income Assessed 42 9420 981988 3150 503069 1180 486019 Age Amount 43 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 44 9420 114244 3150 40356 1190 14348 CPP or QPP Contributions 45 8560 17222 2770 5596 980 1965 Employment Insurance Premiums 46 7840 5494 2160 1382 610 389 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 8910 8973 2780 2820 1000 1007 Public Transit Passes Amount 49 0 0 0 0 0 0 Children's Fitness Amount 50 1620 976 660 466 240 183 Pension Income Amount 51 1320 2613 430 852 160 299 Disability and Caregiver Amounts 52 460 2395 70 406 30 247 Tuition, Education, Textbook amounts & Interest on student loans 53 1900 7315 650 2430 210 1185 Amounts Transferred from Spouse 54 160 751 70 237 30 98 Allowable Portion of Medical Expenses 55 850 1454 300 1603 160 844 Total Tax Credits on Personal Amounts 56 9420 24210 3150 8420 1190 3085 Donations and Gifts 57 4760 7980 1880 6755 840 3677 Total Tax Credit on Donations 58 4680 2211 1880 1910 830 1044 Total Non-Refundable Tax Credits 59 9420 26421 3150 10331 1190 4129 Federal Dividend Tax Credit 60 2350 3586 1370 2464 680 6007 Basic Federal Tax 61 9370 170754 3110 103369 1180 119874 Net Federal Tax 62 9370 168456 3110 102905 1170 118090 CPP Contr. ...